Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 23 U.K. Manufactured payments: anti-avoidance

Capital gains U.K.

F1 11 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 23 paras. 9-11 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(3)

12 U.K. In ITA 2007, omit paragraph 335(5) of Schedule 1 (which amended section 263D(7) of TCGA 1992).