Income Tax Act 2007 (c. 3)

Part 11 U.K. Manufactured payments and repos

Chapter 3 U.K. Tax credits: stock lending arrangements and repos

Interpretation U.K.

595 Meaning of “manufactured dividend” U.K.

In this Chapter “manufactured dividend” [F1 and “manufactured overseas dividend” have] the same meaning as in Chapter 2 (see [F2 sections 573(1)(a) and 581(1)(a)]).

Textual Amendments

F1 Words in s. 595 substituted (21.7.2008 with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 30(2)

F2 Words in s. 595 substituted (21.7.2008 with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 30(3)