113(1)Section 1139 has effect as if in subsection (4)(b) the words “or 397A(1)” were omitted in relation to—U.K.
(a)qualifying distributions arising before 22 April 2009,
(b)cash dividends paid over to a person under paragraph 68(4) of Schedule 2 to ITEPA 2003 before 22 April 2009,
(c)dividends treated under section 407 of ITTOIA 2005 as paid to a person before 22 April 2009, and
(d)manufactured overseas dividends that are representative of a distribution within paragraph (a), (b) or (c).
(2)In sub-paragraph (1)—
“manufactured overseas dividend” has the same meaning as in Chapter 2 of Part 11 of ITA 2007, and
“qualifying distribution” has the meaning given in section 989 of ITA 2007.
114(1)In relation to shares and securities issued before 17 April 2002, section 1164(1) has effect—U.K.
(a)as if in subsection (1) “ or amalgamation ” were inserted after “scheme of reconstruction”, and
(b)as if section 1165(2) were omitted.
(2)In sub-paragraph (1) “” has the same meaning as in Chapter 4 of Part 24.
115U.K.If an order under paragraph 13(2) of Schedule 22 to FA 2009 relating to paragraph 11(2) of that Schedule is made before 1 April 2010 so as to come into force on or after that date, the order is to have effect as if any reference to paragraph 11(2) were a reference to that provision as substituted by this Act.