Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 2006 (c. 25) U.K.

621 (1) Amend section 139 (manufactured dividends) as follows. U.K.

(2) In subsection (1) after “manufactured dividend” insert “ for the purposes of the Corporation Tax Acts ”.

(3) In subsection (2)—

(a) in the new paragraph 2(2) of Schedule 23A to ICTA for “(2A) to (2C)” substitute “ (2A) and (2B) ”,

(b) in the new paragraph 2(2A) of that Schedule insert “ Corporation ” before “Tax Acts”,

(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).