# The Income Tax Act 2007 (Amendment) (No. 2) Order 2009, Article 3: Amendment of the Finance Act 2006


(1) Amend section 139 of the Finance Act 2006 (manufactured dividends) as follows.
(2) After subsection (1) insert—
“(1A) Paragraph 2 of Schedule 23A to ICTA has effect with the modifications set out in subsections (2) and (2A).”.
(3) In subsection (2) for the words from the beginning to “paragraph 2(2)—” substitute “For sub-paragraph (2) there is substituted—”.
(4) After subsection (2) insert—
“(2A) Sub-paragraphs (6) to (8) are omitted.”.

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Source: https://www.legislation.gov.uk/uksi/2009/2859/article/3 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.