Equalisation amounts not treated as distributions
This
adran has no associated
Memorandwm Esboniadol
10. In regulation 99 (disposal of interests), in paragraph (2A)(1) for “under regulation 94A(2)(b)” substitute “in the actual distribution under regulation 94A(2)”.
(1)
Paragraph (2A) was inserted by S.I. 2011/1211.