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Finance Act 2013
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15(1)ITA 2007 is amended as follows.U.K.
(2)Omit the following provisions (which deal with deemed manufactured payments and repos)—
(a)section 596(5),
(b)sections 597 to 605,
(c)section 606(1) to (7) and (9) and (10), and
(d)sections 607 to 614.
(3)In Schedule 1 (minor and consequential amendments), omit paragraphs 310, 543 and 544.
(4)In Schedule 2 (transitionals and savings), omit paragraphs 112 to 124.
(5)In Schedule 4 (index of defined expressions)—
(a)omit the entries for—
“company UK REIT (in Chapter 4 of Part 11)”,
“distribution (in Chapter 4 of Part 11)”,
“gross amount (in Chapter 4 of Part 11)”,
“group (in Chapter 4 of Part 11)”,
“group UK REIT (in Chapter 4 of Part 11)”,
“Manufactured dividend (in Chapter 4 of Part 11)”,
“principal company (in Chapter 4 of Part 11)”,
“property rental business (in Chapter 4 of Part 11)”, and
““the repurchase price of the securities (in Chapter 4 of Part 11)”, and
(b)in the entry for “distribution (except in Chapter 4 of Part 11)”, omit “(except in Chapter 4 of Part 11)”.
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