Revenue Note for Guidance

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Revenue Note for Guidance

139 Dividends and other distributions at gross rate or of gross amount

This section was repealed by section 69(2) of, and Part 2 of Schedule 2 to, the Finance Act 2000 with effect from 6 April 1999 in the case of income tax and for accounting periods commencing on or after that date in the case of corporation tax.

Relevant Date: Finance Act 2020