Chapter (24) Distributions and manufactured dividends: miscellaneous amendments
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 737D(2), the words “manufactured dividend". |
In Schedule 23A— (a) in paragraph 2, in sub-paragraph (3), paragraph (a), sub-paragraphs (4) and (5) and, in sub-paragraph (6), paragraph (b) and the word “and" immediately preceding it; (b) in paragraph 2A, in sub-paragraph (1), the words “together with an amount equal to the notional ACT" and sub-paragraph (3). |
These repeals have effect in accordance with section 102 of this Act.