Paragraph 621

United Kingdom

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

(1)

Amend section 139 (manufactured dividends) as follows.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

In subsection (2)—

F2(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

in the new paragraph 2(2B) of that Schedule omit paragraph (d),

(d)

omit the new sub-paragraphs (2C) to (2E) of paragraph 2 of that Schedule.

(4)

Omit subsections (3) and (4).

Annotations

F1: Sch. 1 para. 621(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F2: Sch. 1 para. 621(3)(a)(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)