Taxation (International and Other Provisions) Act 2010

Meaning of “relevant profits” in section 58U.K.

20U.K.In relation to dividends paid before 1 July 2009, section 59 has effect with the following modifications—

(a)the omission of subsections (2) and (3),

(b)in subsection (4), the omission of “is not within subsection (3) but”, and

(c)in subsection (5), the omission of “is not within subsection (3) and”.