# Taxation (International and Other Provisions) Act 2010, Paragraph 20


In relation to dividends paid before 1 July 2009, section 59 has effect with the following modifications—
(a) the omission of subsections (2) and (3),
(b) in subsection (4), the omission of “is not within subsection (3) but”, and
(c) in subsection (5), the omission of “is not within subsection (3) and”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/20 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.