Part 23

Company distributions
Chapter 5

Demergers

Information and returns

Information about person for whom a payment is received
1097. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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))
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)