SCHEDULES

F1F1F2SCHEDULE A2Corporation tax: the non-corporate distribution rate: supplementary provisions

Annotations:
Amendments (Textual)
F1

Sch. A2 repealed (with effect in accordance with s. 26(8)-(11) of the repealing Act) by Finance Act 2006 (c. 25), s. 26(2), Sch. 26 Pt. 3(1), Note

F2

Sch. A2 inserted (with effect in accordance with s. 28(4)(5) of the amending Act) by Finance Act 2004 (c. 12), s. 28(2)(6), Sch. 3

Part 3Other supplementary provisions

Treatment of distributions made otherwise than in an accounting period

16

For the purposes of section 13AB and this Schedule, a non-corporate distribution made by a company otherwise than in an accounting period of the company shall be treated as made in the next accounting period of the company.