Finance (No. 3) Act 2010 Sch 3 para 5

Sch 3 para 5

(1) The amendments made by this Schedule have effect in relation to distributions made on or after 1 July 2009. (2) An amendment corresponding to that made by paragraph 1, having effect in relation to distributions made on or after 1 July 2009, is to be treated as having been made in section 211 of ICTA.

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