# Corporation Tax Act 2010, Paragraph 72


(1) In relation to distributions paid before 1 July 2009 section 488 has effect as if the income mentioned in subsection (3) included relevant foreign distributions.
(2) In this paragraph “relevant foreign distribution” means a distribution of a non-UK resident company which is not chargeable under Chapter 2 of Part 10 of CTA 2009 (dividends of non-UK resident companies).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/72 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.