Version Superseded: 01/01/2014
Point in time view as at 21/07/2008.
Finance Act 2008, Paragraph 29 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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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