SCHEDULE 19 Income Tax Credits for Foreign Distributions
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 19 Income Tax Credits for Foreign Distributions

Section 40

ITTOIA 2005

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ITTOIA 2005 is amended as follows.

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(1)     Section 397A (tax credits for distributions of non-UK resident companies: UK residents and eligible non-UK residents) is amended as follows.

(2)     .Ìý.Ìý.

(3)     .Ìý.Ìý.

(4)     In subsection (7), omit the definition of “minority shareholderâ€.

3

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4

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5

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