4U.K.In Schedule 23A to the Taxes Act 1988 (manufactured payments)—
(a)paragraph 6 (unapproved manufactured payments) shall cease to have effect; and
(b)in paragraph 7(3)—
(i)in paragraph (a), the words “except where paragraph 6 above applies, and” shall be omitted;
(ii)paragraph (b) shall be omitted; and
F1(iii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 10 para. 4(b)(iii) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)