F1397ATax credits for distributions of non-UK resident companies: UK residents and eligible non-UK residentsU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Ss. 397-398 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 1(1)