Part 15 U.K.Transactions in securities

Circumstances in which corporation tax advantages obtained or obtainable U.K.

F1 735Abnormal dividends used for exemptions or reliefs (circumstance A) U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 735 omitted (with effect in accordance with Sch. 12 para. 15(3) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 12 para. 10