{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-113",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-113.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/2/paragraph/113",
  "kind": "paragraph",
  "number": "113",
  "heading": null,
  "text": "(1) Section 1139 has effect as if in subsection (4)(b) the words “or 397A(1)” were omitted in relation to—\n(a) qualifying distributions arising before 22 April 2009,\n(b) cash dividends paid over to a person under paragraph 68(4) of Schedule 2 to ITEPA 2003 before 22 April 2009,\n(c) dividends treated under section 407 of ITTOIA 2005 as paid to a person before 22 April 2009, and\n(d) manufactured overseas dividends that are representative of a distribution within paragraph (a), (b) or (c).\n(2) In sub-paragraph (1)—\n“manufactured overseas dividend” has the same meaning as in Chapter 2 of Part 11 of ITA 2007, and\n“qualifying distribution” has the meaning given in section 989 of ITA 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/113",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}