Yn ddilys o 01/04/2009
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Nodiadau Esboniadol
670(1)Amend section 26 (receipts cases) as follows.U.K.
(2)In subsection (7) for the words from “person who” to the end substitute “person who—
(a)is charged to corporation tax under Part 3 of CTA 2009 (trading income) in respect of distributions of companies that are received in the course of a trade not consisting of insurance business, or
(b)would be so charged if resident in the United Kingdom.”
(3)In subsection (10)—
(a)for “Chapter 2 of Part 4 of FA 1996” substitute “ Part 5 of CTA 2009 (loan relationships) ”, and
(b)for the words from “section 91A” to the end substitute “ section 523 of that Act (application of that Part of that Act to certain shares as rights under creditor relationship) ”.