Related Commentary  Related HMRC Manuals

30(1)  Section 231 of the Taxes Act 1988 (tax credits for certain recipients of qualifying distributions) shall be amended in accordance with subsections (2) to (7) below.

30(2)  [Partially repealed by ITTOIA 2005, s. 884 and Sch. 3 and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

30(3)  [Repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

30(4)  [Repeals ICTA 1988, s. 231(2).]

30(5)  [Partially repealed by ITTOIA 2005, s. 884 and Sch. 3 effective for income tax purposes for 2005–06 onwards (ITTOIA 2005, s. 883(1)).]

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