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Schedule 23A F1F2

United Kingdom

  1. Interpretation
  2. Manufactured dividends on UK equities: general
  3. Deductibility of manufactured payment in the case of the manufacturer
  4. Manufactured dividends representative of foreign income dividends
  5. Manufactured interest on UK securities: general
  6. Manufactured interest on gilt-edged securities etc.
  7. Manufactured overseas dividends
  8. Dividends and interest passing through the market
  9. Unapproved manufactured payments
  10. Irregular manufactured payments
  11. Manufactured payments under arrangements having an unallowable purpose
  12. Dividend manufacturing regulations: general

Annotations

Textual amendments

F1

Sch. 23A repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 145, Sch. 3 Pt. 1 (with Sch. 2)

F2

Sch. 23A inserted by Finance Act 1991 (c. 31, SIF 63:1), s. 58, Sch. 13 para. 1 (with effect as mentioned in s. 58(3) in relation to payments made on or after such day as may be specified: 26.2.1992 specified for certain purposes by S.I. 1992/173, reg.2; 30.6.1992 specified for certain purposes by S.I. 1992/1346, regs.2, 3, 4; 21.4.1993 specified for certain purposes by S.I. 1993/933, regs.2, 3(b), 4)