Finance Act 2008 (c. 9)

SCHEDULES

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

Section 573 U.K.

3 U.K. In section 573(4) (manufactured dividends on UK shares: Income Tax Acts to apply subject to sections 574 and 575 where payer is UK resident and not a company), for “sections 574 and 575” substitute “ section 574 ”.