Finance Act 2012 (c. 14)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 3 U.K. Corporation tax: general

Anti-avoidance U.K.

F1 22 Treatment of the receipt of manufactured overseas dividends U.K.

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Textual Amendments

F1 S. 22 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 50(2)