SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2006 (c. 25)
621
1
Amend section 139 (manufactured dividends) as follows.
2
In subsection (1) after “manufactured dividend” insert “
for the purposes of the Corporation Tax Acts
”
.
3
In subsection (2)—
a
in the new paragraph 2(2) of Schedule 23A to ICTA for “(2A) to (2C)” substitute “
(2A) and (2B)
”
,
b
in the new paragraph 2(2A) of that Schedule insert “
Corporation
”
before “Tax Acts”,
c
in the new paragraph 2(2B) of that Schedule omit paragraph (d),
d
omit the new sub-paragraphs (2C) to (2E) of paragraph 2 of that Schedule.
4
Omit subsections (3) and (4).