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Finance Act 2008

Changes over time for: Paragraph 29

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Version Superseded: 01/01/2014

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Point in time view as at 21/07/2008.

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29(1)Section 594 (no tax credits for original owner under repo) is amended as follows.U.K.

(2)In subsection (1)—

(a)in paragraph (a), after “UK shares” insert “ or overseas shares ”,

(b)in paragraph (b), omit “UK”,

(c)in paragraph (d)—

(i)after “manufactured dividend” insert “ or manufactured overseas dividend ”, and

(ii)omit “UK”, and

(d)in paragraph (e), after “manufactured dividend” insert “ or manufactured overseas dividend ”.

(3)In subsection (2), after “397(1)” insert “ or 397A(2) ”.

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