Part 19

General exemptions

Miscellaneous

UK company distributions
1285. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 1285 modified (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 6(1)(2)
S. 1285 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 27