27(1)Sub-paragraph (2) has effect for the purposes of applying sections 806A to 806K of ICTA in relation to distributions paid—U.K.
(a)before 1st July 2009, but
(b)in accounting periods ending on or after 1st April 2010.
(2)The reference to Part 2 of this Act contained in each of the provisions mentioned in sub-paragraph (3) is to be treated as including a reference to Part 18 of ICTA.
(3)The provisions are—
(a)paragraph 4(2) of Schedule 26 to ICTA (controlled foreign companies: dividends), and
(b)sections 140H(3), 140I(3) and 140J(3) of TCGA 1992 (foreign tax not charged as a result of Mergers Directive to be treated as charged).