Part 23 U.K.Company distributions

Modifications etc. (not altering text)

C1 Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)

Chapter 5 U.K.Demergers

Information and returns U.K.

F1 1097Information about person for whom a payment is received U.K.

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Textual Amendments

F1 S. 1097 omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 64(2)(e), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))