There are currently no known outstanding effects for the Income Tax Act 2007, Paragraph 621.
621(1)Amend section 139 (manufactured dividends) as follows.U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In subsection (2)—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)in the new paragraph 2(2B) of that Schedule omit paragraph (d),
(d)omit the new sub-paragraphs (2C) to (2E) of paragraph 2 of that Schedule.
(4)Omit subsections (3) and (4).
Textual Amendments
F1Sch. 1 para. 621(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F2Sch. 1 para. 621(3)(a)(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
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