Related Commentary  Related HMRC Manuals


In the heading to s. 401, the words “distribution repaying shares or security issued in earlier distribution” substituted for the words“qualifying distribution after linked non-qualifying distribution” by FA 2016, s. 5 and Sch. 1, para. 12(4), with effect where the subsequent distribution is made in the tax year 2016–17 or at any later time, even if the prior distribution is made before 6 April 2016.

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