# Finance Act 2013, Paragraph 6

Extent: E+W+S+N.I.

(1) Section 549 (distributions: supplementary) is amended as follows.
(2) In subsection (2A) after “shareholder” insert “ so far as they are distributions of exempt profits ”.
(3) After subsection (3) insert—
“(3A) Relevant distribution” does not include a distribution falling within section 549A(6) or (8) so far as the distribution is a distribution of exempt profits.”
(4) In subsection (4) after the first “shareholder” insert “ (so far as they are distributions of exempt profits) ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/19/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-19/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.