# Income Tax Act 2007, Paragraph 621

Extent: E+W+S+N.I.

(1) Amend section 139 (manufactured dividends) as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In subsection (2)—
(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).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-621
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.