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Contents

Legislation
Finance (No. 2) Act 1992

Crossheading Interest, dividends and distributions

  • Section 29 Returns of interest.
  • Section 30 Foreign dividends.
  • Section 31 Equity notes.
  • Section 32 Information relating to distributions.
  1. Interest, dividends and distributions
  2. Information relating to distributions.

Section 32 | Information relating to distributions.

From legislation.gov.uk

(1)RepealedF1

(2)In section 234 of that Act—

(a)RepealedF2

(b)subsections (3) and (4) shall be omitted.

(3)RepealedF3

(4)This section shall apply in relation to distributions begun after the day on which this Act is passed.

Notes

  1. F1

    S. 32(1) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

  2. F2

    S. 32(2)(a) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

  3. F3

    S. 32(3) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

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