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3(1)Section 530A (condition as to distribution of profits: increase in profits after delivery of tax return) is amended as follows.U.K.
(2)In subsection (2) for “530(1)(c)” substitute “ 530(1) ”.
(3)In subsection (6) for “530(4)(b)” substitute “ 530(4) ”.
(4)After subsection (9) insert—
“(10)This section cannot be relied upon to satisfy the requirement of section 530(1)(a) or (4)(a).”