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LP 6: Deriving supplementary dividend and breach of terms of trust
or “Rules for paying extra dividends on some shares or to trust beneficiaries”
You could also call this:

“Rules for certain dividend-holding companies no longer apply”

You don’t need to know about supplementary dividend holding companies anymore. The law that used to talk about the requirements for these companies has been removed. This part of the law was taken out on 1 April 2013, so it doesn’t apply to any tax years after that date.

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Next up: LP 8: Relationship with exempt income rules

or “This section about tax credits and untaxed income was removed in 2013”
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Part L Tax credits and other credits
Tax credits for supplementary dividends

LP 7Requirements for supplementary dividend holding companies (Repealed)

    Notes
    • Section LP 7: repealed, on (applying for the 2013–14 and later income years), by section 79(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).