Finance (No. 2) Act 1992 (c. 48)

Part II U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. General

Interest, dividends and distributions U.K.

32 Information relating to distributions. U.K.

F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In section 234 of that Act—

F2 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) subsections (3) and (4) shall be omitted.

F3 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) This section shall apply in relation to distributions begun after the day on which this Act is passed.

Textual Amendments

F1 S. 32(1) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F2 S. 32(2)(a) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F3 S. 32(3) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)