Section 814A Overview of PartF1
This Part deals with the application of the Corporation Tax Acts to manufactured dividend relationships and payments representative of dividends.
Annotations
Textual amendments
- F1
Pt. 17A inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 2