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Changes over time for: Paragraph 115
Timeline of Changes
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Version Superseded: 06/04/2007
Status:
Point in time view as at 07/04/2005. This version of this provision has been superseded.
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Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 115.
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This section has no associated Explanatory Notes
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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