Part 2 U.K. Income tax, corporation tax and capital gains tax_general

Other anti-avoidance provisions U.K.

63 Manufactured payments U.K.

(1) Schedule 23 contains anti-avoidance provisions about manufactured payments.

(2) The amendments made by that Schedule have effect in relation to manufactured payments (including deemed manufactured payments) made (or treated as made) on or after 31 January 2008.