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6(1)Section 231 (tax credits for certain recipients of qualifying distributions) is amended as follows.
(2)In subsection (1)—
(a)omit “and section 219(4B) of the Finance Act 1994”,
(b)for “resident in the United Kingdom makes a” substitute “(whether resident in the United Kingdom or outside the United Kingdom) makes an exempt”, and
(c)for “another such company” substitute “a company resident in the United Kingdom”.
(3)After subsection (1A) insert—
“(1B)For the purposes of subsection (1) a qualifying distribution is “exempt” if it is exempt for the purposes of Part 9A of CTA 2009 (company distributions).”
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