Search Legislation

Finance (No. 2) Act 1997

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Chapter VA of Part VI of the Taxes Act 1988

 Help about opening options

Alternative versions:

Status:

Point in time view as at 31/01/2013.

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Cross Heading: Chapter VA of Part VI of the Taxes Act 1988. Help about Changes to Legislation

Chapter VA of Part VI of the Taxes Act 1988U.K.

3(1)Sections 246A to 246Y of the Taxes Act 1988 (foreign income dividends) shall cease to have effect.U.K.

(2)The repeal of sections 246A to 246E and 246G of the Taxes Act 1988 has effect in relation to distributions made on or after 6th April 1999.

(3)The repeal of sections 246F, 246H to 246J and 246N to 246Y of the Taxes Act 1988 has effect for accounting periods beginning on or after 6th April 1999.

(4)The repeal of sections 246K to 246M of the Taxes Act 1988 has effect for accounting periods of the parent (within the meaning of those sections) beginning on or after 6th April 1999.

Back to top

Options/Help