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Schedule A2 Corporation tax: the non-corporate distribution rate: supplementary provisionsF1F2

United Kingdom

  1. 1General provisions
  2. 2Allocation of excess NCDs to other companies
  3. 3Other supplementary provisions

Annotations

Textual amendments

F1

Sch. A2 repealed (with effect in accordance with s. 26(8)-(11) of the repealing Act) by Finance Act 2006 (c. 25), s. 26(2), Sch. 26 Pt. 3(1), Note

F2

Sch. A2 inserted (with effect in accordance with s. 28(4)(5) of the amending Act) by Finance Act 2004 (c. 12), s. 28(2)(6), Sch. 3