Corporation Tax Act 2010

Income Tax Act 2007

569 In section 1016(2) (table of provisions to which that section applies), in Part 3 of the table—

(a) omit the entry relating to section 214(1)(ab) of ICTA, and

(b) at the end insert—

“Section 1086(2) of CTA 2010

Chargeable payments connected with exempt distributions”