There are currently no known outstanding effects for the Finance Act 2019, Paragraph 30.
30(1)Section 79B (attribution to trustees of gains of non-resident companies) is amended as follows.U.K.
(2)In subsection (1), for “section 13” substitute “ section 3 (see section 3B) ”.
(3)In subsection (2), for “section 13” substitute “ section 3 ”.
(4)In subsection (3)—
(a)for “section 13(2)” substitute “ section 3 ”, and
(b)for “section 13(9)” substitute “ section 3(7) ”.
(5)In subsection (4), for “section 13(9)” substitute “ section 3(7) ”.
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