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Finance (No. 2) Act 1997

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Changes over time for: Cross Heading: Schedule 23A to the Taxes Act 1988

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Point in time view as at 31/01/2013.

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There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Cross Heading: Schedule 23A to the Taxes Act 1988. Help about Changes to Legislation

Schedule 23A to the Taxes Act 1988U.K.

17(1)Schedule 23A to the Taxes Act 1988 (manufactured dividends and interest) shall be amended as follows.U.K.

(2)In paragraph 1(1) (interpretation) the definition of “foreign income dividend” shall cease to have effect.

(3)In paragraph 2 (manufactured dividends on UK equities: general) in sub-paragraph (6) the words “Subject to paragraph 2B(2)(b) below” shall cease to have effect.

(4)Paragraph 2B (manufactured dividends representative of foreign income dividends) shall cease to have effect.

(5)This paragraph has effect in relation to manufactured dividends which are representative of dividends paid on or after 6th April 1999.

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