Paragraph 6
United Kingdom
(1)
Section 397C (meaning of “minority shareholder”) is amended as follows.
(2)
In subsection (1)—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
omit “non-UK resident”.
F2(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
Sch. 19 para. 6(2)(a) 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)
- F2
Sch. 19 para. 6(3)(4) 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)