This section has no associated Explanatory Notes
545U.K.In section 570(5) (charge to tax under Chapter 13: sales of foreign dividend coupons) for “section 840A of ICTA” substitute “ section 991 of ITA 2007 ”.
545U.K.In section 570(5) (charge to tax under Chapter 13: sales of foreign dividend coupons) for “section 840A of ICTA” substitute “ section 991 of ITA 2007 ”.