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Schedule 23 | Manufactured payments: anti-avoidance

From legislation.gov.uk

Introduction

(1)RepealedF1

Section 572A

(2)RepealedF1

Section 573

(3)RepealedF1

Section 574

(4)RepealedF1

Section 575

(5)Omit section 575 (allowable deductions for manufactured dividends on UK shares: restriction on double-counting).

Section 578

(6)RepealedF2

Section 579

(7)RepealedF2

Section 580

(8)Omit section 580 (allowable deductions for manufactured interest on UK securities: restriction on double counting).

Section 581A

(9)RepealedF3

Section 583

(10)RepealedF3

Capital gains

(11)RepealedF3

(12)In ITA 2007, omit paragraph 335(5) of Schedule 1 (which amended section 263D(7) of TCGA 1992).