Valid from 01/04/2009
This section has no associated Explanatory Notes
214U.K.In section 730(6) (transfers of rights to receive distributions in respect of shares)—
(a)for the words from “, in respect of” to “Schedule D” substitute “ be chargeable, under the charge to corporation tax on income, in respect of any distribution which is deemed to be his income by virtue of this section, ”, and
(b)for “section 18(3B)” substitute “ Chapter 6 of Part 10 of CTA 2009 (sale of foreign dividend coupons) ”.