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Finance Act 2003
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Finance Act 2003, Paragraph 1 is up to date with all changes known to be in force on or before 01 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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1U.K.In section 737C of the Taxes Act 1988 (deemed manufactured payments)—
(a)in subsection (3)(b) (repurchase price of UK equities to be treated as increased by gross amount of deemed manufactured dividend), omit “gross”, and
(b)omit subsection (4) (definition of gross amount).
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