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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Paragraph 115

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Version Superseded: 06/04/2007

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Point in time view as at 07/04/2005. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 115. Help about Changes to Legislation

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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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