Paragraph 461
United Kingdom
(1)
Amend paragraph 6 of Schedule 3 (tax) as follows.
(2)
In sub-paragraph (2)—
(a)
in paragraph (a) for “section 208 of the Income and Corporation Taxes Act 1988” substitute “ section 1285 of the Corporation Tax Act 2009 ”, and
F1(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
In sub-paragraph (3) for the words from “as income” to the end substitute “ as dividends of a non-UK resident company chargeable under Chapter 2 of Part 10 of the Corporation Tax Act 2009. ”
Annotations
Textual amendments
- F1
Sch. 1 para. 461(2)(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)