Paragraph 25

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 231AB (no tax credit for original owner under repurchase agreement in respect of certain manufactured dividends) as follows.

(2)

In subsection (1) omit “above or section 397(1) of ITTOIA 2005”.

(3)

Omit subsection (1A).