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PART 4U.K.THE TREATMENT OF PARTICIPANTS IN AUTHORISED INVESTMENT FUNDS

CHAPTER 3U.K.PARTICIPANTS CHARGEABLE TO CORPORATION TAX

Dividend distributionsU.K.

Companies carrying on general insurance business: treatment of certain amounts of tax as foreign taxU.K.

F152A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Reg. 52A omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2010 (S.I. 2010/1642), regs. 1(1), 7