SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2006 (c. 25)

621

(1)

Amend section 139 (manufactured dividends) as follows.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

In subsection (2)—

F2(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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).