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Changes over time for: Paragraph 71


Llinell Amser Newidiadau
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.
Status:
Point in time view as at 21/12/2012.
Changes to legislation:
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.

Changes to Legislation
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Nodiadau Esboniadol
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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