Part II Manufactured payments
- Repeal of section 737 of the Taxes Act 1988
- Meaning of “foreign income dividend”
- Manufactured dividends on UK equities
- Manufactured interest on UK securities
- Repeal of paragraph 5 of Schedule 23A
- Consequential amendments in Schedule 23A
- Amendments of Taxes Management Act 1970
- Repeal of powers to modify information provisions
- Commencement