# Finance Act 2016, Paragraph 32


(1) Section 549 (distributions: supplementary) is amended as follows.
(2) Omit subsection (2) (which excludes entitlement to tax credits).
(3) In subsection (2A) (which disapplies sections 409 to 414 of ITTOIA 2005), for “414” substitute “ 413A ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.