xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
13U.K.In paragraph 5(3)(c) of Schedule 27 (distributing funds: United Kingdom equivalent profits)—
(a)for “section 1285” substitute “ Chapter 2 or 3 of Part 9A ”, and
(b)omit “in like manner as if they were dividends or distributions of a company resident outside the United Kingdom”.