Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 29 U.K. Manufactured payments

PART 3 U.K. Consequential etc amendments

CTA 2009 U.K.

38 U.K. In section 1221(1) (amounts treated as expenses of management), for paragraph (i) substitute—

“(i) section 814C(5) of CTA 2010 (treatment of payer of manufactured dividend),”.