This section has no associated Explanatory Notes
23(1)Part 2 of Schedule 4 (index of defined expressions) is amended as follows.U.K.
(2)After the entry relating to “acquisition expenditure (in Chapter 9 of Part 2)” insert—
| “additional rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act).” |
(3)After the entry relating to “distribution” insert—
| “the dividend additional rate | section 8(3) of ITA 2007 (as applied by section 989 of that Act).” |