Point in time view as at 31/12/2020.
Finance Act 2016, Paragraph 40 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
40(1)Section 1101 (non-qualifying distributions etc: returns and information) is amended as follows.U.K.
(2)In subsection (1) (duty to make return), for “which is not a qualifying distribution” substitute “ to which section 1100 does not apply ”.
(3)In subsection (4) (duty to make return where not clear whether distribution is non-qualifying), for “which is not a qualifying distribution” substitute “ to which section 1100 does not apply ”.
(4)In the heading, and in the heading of section 1102, for “Non-qualifying” substitute “ Other ”.
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