102 Manufactured dividends
Finance Act 1998 (1998 c 36) | Legislation

102  Manufactured dividends

(1)     . . .

(2)     . . .

(3)     In section 737D of the Taxes Act 1988 (power by regulations to provide for manufactured payments to be eligible for relief) in subsection (2) (which defines manufactured payment as any manufactured dividend etc) the words “manufactured dividend” shall cease to have effect.

(4)

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