285(1)Amend Schedule 23A (manufactured dividends and interest) as follows.U.K.
(2)In paragraph 4 (manufactured overseas dividends)—
(a)in sub-paragraph (1A)(b) for “section 75” substitute “ Part 16 of CTA 2009 ”, and
(b)in sub-paragraph (9) for “section 97 of the Finance Act 1996” and “Chapter II of Part IV” substitute “ Chapter 9 of Part 6 of CTA 2009 ” and “ Part 5 ” respectively.
(3)In paragraph 7(1A) (irregular manufactured payments) for “section 97 of the Finance Act 1996” and “Chapter II of Part IV” substitute “ section 540 of CTA 2009 ” and “ Part 5 ” respectively.
(4)In paragraph 7A (manufactured payments under arrangements having an unallowable purpose)—
(a)in sub-paragraph (8)—
(i)in paragraph (a) for “section 75(4)(b)” substitute “ section 1219(2)(b) of CTA 2009 ”,
(ii)in paragraph (c) for “paragraph 13 of Schedule 9 to the Finance Act 1996” substitute “ section 441 of CTA 2009 ”, and
(iii)in the second sentence for the words from the beginning to “effect” substitute “ The reference to section 76 is a reference to that section as it has effect ”, and
(b)in sub-paragraph (10), in paragraph (c) of the definition of “relevant tax relief” for “Chapter 2 of Part 4 of the Finance Act 1996” substitute “ Part 5 of CTA 2009 ”.