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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- SCHEDULE 1
- Part 1
- Paragraph 115
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Version Superseded: 06/04/2007
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115(1)Amend section 231AB (no tax credit for original owner under repurchase agreement in respect of certain manufactured dividends) as follows.
(2)In subsection (1) after “section 231” insert “ above or section 397(1) of ITTOIA 2005 ”.
(3)In subsection (1A)—
(a)for “a relevant person”, “section 233(1)” and “Schedule F” substitute “ a person resident in the United Kingdom ”, “ section 399(2) of ITTOIA 2005 ” and “ dividend ” respectively, and
(b)omit the second sentence.
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