OpenLegislation

Paragraph 9

United Kingdom

In section 636 (capital sums charge: calculation of undistributed income)—

(a)

omit “unprotected” in the following places—

(i)

subsection (1);

(ii)

subsection (2) (in both places it occurs);

(iii)

subsection (4);

(iv)

subsection (6);

(b)

in subsection (2)(b), omit “domiciled and”.