Part II Income Tax, Corporation Tax and Capital Gains Tax

Chapter I General

Interest, dividends and distributions

32 Information relating to distributions.

F1(1)

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(2)

In section 234 of that Act—

F2(a)

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(b)

subsections (3) and (4) shall be omitted.

F3(3)

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(4)

This section shall apply in relation to distributions begun after the day on which this Act is passed.