There are currently no known outstanding effects for the Corporation Tax Act 2009, Paragraph 461.
461(1)Amend paragraph 6 of Schedule 3 (tax) as follows.U.K.
(2)In sub-paragraph (2)—
(a)in paragraph (a) for “section 208 of the Income and Corporation Taxes Act 1988” substitute “ section 1285 of the Corporation Tax Act 2009 ”, and
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In sub-paragraph (3) for the words from “as income” to the end substitute “ as dividends of a non-UK resident company chargeable under Chapter 2 of Part 10 of the Corporation Tax Act 2009. ”
Textual Amendments
F1Sch. 1 para. 461(2)(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
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