# Finance Act 2013, Paragraph 38


In section 1221(1) (amounts treated as expenses of management), for paragraph (i) substitute—
“(i) section 814C(5) of CTA 2010 (treatment of payer of manufactured dividend),”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-29/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.