Section 32 Information relating to distributions.

United Kingdom

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

In section 234 of that Act—

F2(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

subsections (3) and (4) shall be omitted.

F3(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

This section shall apply in relation to distributions begun after the day on which this Act is passed.

Annotations

F1: S. 32(1) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F2: S. 32(2)(a) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F3: S. 32(3) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)