Paragraph 5
In section 549 (distributions: supplementary), after subsection (2) insert—
“(2A)Sections 409 to 414 of ITTOIA 2005 (stock dividend income from UK resident companies) do not apply to relevant distributions received by a shareholder.”
In section 549 (distributions: supplementary), after subsection (2) insert—
“(2A)Sections 409 to 414 of ITTOIA 2005 (stock dividend income from UK resident companies) do not apply to relevant distributions received by a shareholder.”