Paragraph 4

United Kingdom

In Schedule 23A to the Taxes Act 1988 (manufactured payments)—

(a)

paragraph 6 (unapproved manufactured payments) shall cease to have effect; and

(b)

in paragraph 7(3)—

(i)

in paragraph (a), the words “except where paragraph 6 above applies, and” shall be omitted;

(ii)

paragraph (b) shall be omitted; and

F1(iii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Sch. 10 para. 4(b)(iii) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)