Point in time view as at 21/12/2012.
Corporation Tax Act 2010, Paragraph 71 is up to date with all changes known to be in force on or before 15 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.
71U.K.In relation to distributions paid before 1 July 2009 section 486 has effect as if subsection (2) provided as follows—
“(2)The income referred to in subsection (1) is—
(a)profits which are charged to tax under section 299 of CTA 2009 (non-trading profits from loan relationships),
(b)a dividend of a non-UK resident company, and
(c)income treated for the purposes of Chapter 5 of Part 10 of CTA 2009 (distributions from unauthorised unit trusts) as received by a unit trust holder from a scheme to which section 972 of that Act applies (unauthorised unit trust schemes).”and as if subsection (3) were omitted,
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