Paragraph 2
United Kingdom
(1)
Section 397A (tax credits for distributions of non-UK resident companies: UK residents and eligible non-UK residents) is amended as follows.
F1(2)
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(3)
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(4)
In subsection (7), omit the definition of “minority shareholder”.
Annotations
Textual amendments
- F1
Sch. 19 para. 2(2)(3) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 66(2)