20U.K.In section 139 of FA 2006 (Real Estate Investment Trusts: manufactured dividends), omit subsection (5).
Commencement Information
I1Sch. 14 para. 20 in force at 1.10.2007 for the purposes of the amendment made by that paragraph, with effect in relation to an arrangement that comes into force on or after 1.10.2007 by S.I. 2007/2483, art. 3