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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Point in time view as at 16/12/2010.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.
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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).”
Yn ôl i’r brig