ABOLITION OF ACCEPTABLE DISTRIBUTION POLICY EXEMPTION

1(1)  ICTA is amended as follows.

1(2)  [Amends ICTA 1988, s. 748(1).]

1(3)  [Omits ICTA 1988, Sch. 25, Pt. 1.]

CONSEQUENTIAL AMENDMENTS

Related HMRC Manuals

2(1)  ICTA is amended as follows.

2(2)  [Omits ICTA 1988, s. 754A.]

2(3)  [Omits ICTA 1988, s. 801(2A)(aa), (2B), (6), (7).]

2(4)  [Omits ICTA 1988, s. 801C.]

2(5)  [Omits ICTA 1988, s. 803A(1A).]

2(6)  In Schedule 24 (assumptions for calculating chargeable profits, creditable tax and corresponding UK tax of foreign companies), omit–

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