# Corporation Tax Act 2009, Paragraph 461

Extent: E+W+S+N.I.

(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
(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. ”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/461 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-461
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.