# Finance Act 2016, Paragraph 40


(1) Section 1101 (non-qualifying distributions etc: returns and information) is amended as follows.
(2) In subsection (1) (duty to make return), for “which is not a qualifying distribution” substitute “ to which section 1100 does not apply ”.
(3) In subsection (4) (duty to make return where not clear whether distribution is non-qualifying), for “which is not a qualifying distribution” substitute “ to which section 1100 does not apply ”.
(4) In the heading, and in the heading of section 1102, for “Non-qualifying” substitute “ Other ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.