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Finance (No. 3) Act 2010

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Status:

Point in time view as at 16/12/2010.

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Paragraph 8. Help about Changes to Legislation

8U.K.After section 554 (regulations: distributions to holders of excessive rights) insert—

554A Meaning of “distribution”

(1)In this Chapter, references (however expressed) to a distribution include share capital issued in lieu of a cash dividend.

(2)Section 1051(2) to (4) (meaning of “share capital issued in lieu of a cash dividend”) applies for the purposes of this section as it applies for the purposes of section 1049(1)(a).

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