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).