# Finance Act 2016, Paragraph 36


In sections 1026(1)(b) and 1027(2)(b) (cases where amount paid up in respect of bonus shares does not fall to be treated as a qualifying distribution) omit “qualifying”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.