Section 76

REPEAL OF RENT FACTORING PROVISIONS

Related Commentary  Related HMRC Manuals

1(1)  [ICTA 1988, s. 43A–43G ceases to have effect.]

1(2)  The amendment made by this paragraph has effect in relation to transactions entered into on or after 6th June 2006.

DIVIDEND STRIPPING: SUBSEQUENT SALES ETC OF RIGHTS TO RECEIVE DIVIDENDS ETC

2(1)  Section 730 of ICTA (transfers of rights to receive distributions in respect of shares) is amended as follows.

2(2)  [Omits ICTA 1988, s. 730(3).]

2(3)  The amendment made by this paragraph has effect in relation to sales or other realisations on or after 20th January 2006.

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