This section has no associated Explanatory Notes
98In section 212(3) (interest etc paid in respect of certain securities) for “section 208” substitute “section 1285 of CTA 2009 (exemption for UK company distributions)”.
98In section 212(3) (interest etc paid in respect of certain securities) for “section 208” substitute “section 1285 of CTA 2009 (exemption for UK company distributions)”.