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Dividends and other distributions at gross rate or of gross amount.
CTA76 s178; FA78 s28(6); FA97 s37 and Sch2 par1]
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139.—(1) Where any right or obligation created before the 6th day of April, 1976, is expressed by reference to a dividend at a gross rate or of a gross amount, that right or obligation shall, in relation to a dividend payable on or after that date, take effect as if the reference were to a dividend of an amount determined by the formula—
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