F1735Abnormal dividends used for exemptions or reliefs (circumstance A)U.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 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