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Legislation

Finance Act 2012

Crossheading Anti-avoidance

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Section 22 Treatment of the receipt of manufactured overseas dividends
Section 23 Loan relationships: debts becoming held by connected company
Section 24 Companies carrying on businesses of leasing plant or machinery

Anti-avoidance
Treatment of the receipt of manufactured overseas dividends

Section 22 | Treatment of the receipt of manufactured overseas dividends

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 22 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 50(2)