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.