# Taxation (International and Other Provisions) Act 2010, Paragraph 21


Section 65(3)(a) applies with the omission of sub-paragraph (ii) if the dividend paid by the second company to the first company is paid before 22 April 2009.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/21 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.