Corporation Tax Act 2009

Commonwealth Development Corporation Act 1999 (c. 20) U.K.

460 U.K. The Commonwealth Development Corporation Act 1999 is amended as follows.

461 (1) Amend paragraph 6 of Schedule 3 (tax) as follows. U.K.

(2) In sub-paragraph (2)—

(a) in paragraph (a) for “section 208 of the Income and Corporation Taxes Act 1988” substitute “ section 1285 of the Corporation Tax Act 2009 ”, and

(b) in paragraph (b) for “that Act” substitute “ the Income and Corporation Taxes Act 1988 ”.

(3) In sub-paragraph (3) for the words from “as income” to the end substitute “ as dividends of a non-UK resident company chargeable under Chapter 2 of Part 10 of the Corporation Tax Act 2009. ”