This
adran has no associated
Nodiadau Esboniadol
386U.K.In paragraph 8(2)(b) of Schedule 3 (taxation of refunds of contributions and certain other payments) for “to tax on the amount of the payment under Case VI of Schedule D” substitute “—
(i)to income tax on the full amount of the payment arising in the year of assessment; or
(ii)to corporation tax on the amount of the payment under Case VI of Schedule D”.