Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThe Whole
Cross Heading
PrintThis
Section
only
Status:
Point in time view as at 06/04/2007.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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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.
Yn ôl i’r brig