OpenLegislation

Paragraph 14

United Kingdom

In section 397A (tax credit for distributions of non-UK resident companies)—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

omit subsection (8).

Annotations

Textual amendments

F1

Sch. 29 para. 14(a) omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 71(b)