Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Paragraph 113 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.
113(1)Section 1139 has effect as if in subsection (4)(b) the words “or 397A(1)” were omitted in relation to—U.K.
(a)qualifying distributions arising before 22 April 2009,
(b)cash dividends paid over to a person under paragraph 68(4) of Schedule 2 to ITEPA 2003 before 22 April 2009,
(c)dividends treated under section 407 of ITTOIA 2005 as paid to a person before 22 April 2009, and
(d)manufactured overseas dividends that are representative of a distribution within paragraph (a), (b) or (c).
(2)In sub-paragraph (1)—
“manufactured overseas dividend” has the same meaning as in Chapter 2 of Part 11 of ITA 2007, and
“qualifying distribution” has the meaning given in section 989 of ITA 2007.
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