Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012

151 Non-cash dividends
  • In section RF 10(5),—

    • (a) in paragraph (b), section CD 7(2) or CD 8(3) is replaced by section CD 7(2), CD 7B(2), or CD 8(3):

    • (b) in paragraph (d), section CD 7(2) or CD 8(3) is replaced by section CD 7(2), CD 7B(2), or CD 8(3).