Paragraph 20 I1
In section 139 of FA 2006 (Real Estate Investment Trusts: manufactured dividends), omit subsection (5).
Annotations
Commencement
- I1
Sch. 14 para. 20 in force at 1.10.2007 for the purposes of the amendment made by that paragraph, with effect in relation to an arrangement that comes into force on or after 1.10.2007 by S.I. 2007/2483, art. 3