Related Commentary  Related HMRC Manuals

1109  [Omitted by FA 2016, s. 5(11) and Sch. 1, para. 1(2).]

History

S. 1109 omitted by FA 2016, s. 5(11) and Sch. 1, para. 1(2), with effect in relation to dividends paid or arising (or treated as paid), and other distributions made (or treated as made), in the tax year 2016–17 or at any later time.

In former s. 1109(4), the word “1102(3)” substituted for “1102(2)” by FA 2011, s. 86 and Sch. 23, para. 64(3), with effect from 1 April 2012, subject to transitional provisions in FA 2011, Sch. 23, para. 65(1)(b) and (2).

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