Search Legislation

The Income Tax Act 2007 (Amendment) (No. 2) Order 2009

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of the Finance Act 2006

This section has no associated Explanatory Memorandum

3.—(1) Amend section 139 of the Finance Act 2006(1) (manufactured dividends) as follows.

(2) After subsection (1) insert—

(1A) Paragraph 2 of Schedule 23A to ICTA has effect with the modifications set out in subsections (2) and (2A)..

(3) In subsection (2) for the words from the beginning to “paragraph 2(2)—” substitute “For sub-paragraph (2) there is substituted—”.

(4) After subsection (2) insert—

(2A) Sub-paragraphs (6) to (8) are omitted..

(1)

2006 c. 25; section 139 was amended by paragraph 621 of Schedule 1 to the Income Tax Act 2007, by paragraph 20 of Schedule 14 to the Finance Act 2007 (c. 11) by virtue of article 3 of the Finance Act 2007 (Schedules 13 and 14) Order 2007 (S.I. 2007/2483), by paragraph 35(2)(b) of Schedule 17 to the Finance Act 2008 (c. 9) and by paragraph 691 of Schedule 1 to the Corporation Tax Act 2009 (c. 4).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources