40(1)Section 1101 (non-qualifying distributions etc: returns and information) is amended as follows.U.K.
(2)In subsection (1) (duty to make return), for “which is not a qualifying distribution” substitute “ to which section 1100 does not apply ”.
(3)In subsection (4) (duty to make return where not clear whether distribution is non-qualifying), for “which is not a qualifying distribution” substitute “ to which section 1100 does not apply ”.
(4)In the heading, and in the heading of section 1102, for “Non-qualifying” substitute “ Other ”.