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Changes over time for: Paragraph 538


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This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/01/2014
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
Corporation Tax Act 2010, Paragraph 538 is up to date with all changes known to be in force on or before 04 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.

Changes to Legislation
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538(1)Amend section 577 (statements about manufactured dividends) as follows.U.K.
(2)In subsection (2) for paragraphs (a) and (b) substitute—
“(a)paid by a company UK REIT in respect of profits or gains (or both) of the company's property rental business, or
(b)paid by the principal company of a group UK REIT in respect of profits or gains (or both) of members of the group as shown in the financial statement under section 532(2)(b) of CTA 2010 (statement of group's property rental business in UK).”
(3)After subsection (2) insert—
“(2A)In subsection (2) “gains” includes chargeable gains.”
(4)In subsection (6)(a) for “paragraph 2(3)(b) of Schedule 23A to ICTA” substitute “ section 784(1) of CTA 2010 ”.
(5)In subsection (8)(b) for “paragraph 2(6) to (8) of Schedule 23A to ICTA” substitute “ section 788 of CTA 2010 ”.
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