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Finance (No. 2) Act 1997

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Changes over time for: Paragraph 9

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Point in time view as at 06/04/2007.

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Paragraph 9. Help about Changes to Legislation

9(1)Section 490 of the Taxes Act 1988 (companies carrying on a mutual business or not carrying on a business) shall be amended as follows.U.K.

(2)In subsection (1) (which contains a reference to foreign income dividends) the words “or out of foreign income dividends” shall cease to have effect.

(3)In subsection (4) (which contains a reference to foreign income dividends) the words “or foreign income dividends” shall cease to have effect.

(4)Subsection (5) (definition of “foreign income dividends”) shall cease to have effect.

(5)This paragraph has effect in relation to distributions made on or after 6th April 1999.

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