http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/crossheading/schedule-23a-to-the-taxes-act-1988/2013-01-31Finance (No. 2) Act 1997An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1997-07-31texttext/xmlenStatute Law Database2024-04-02Expert Participation2013-01-31 SCHEDULESSCHEDULE 6 Foreign income dividends Schedule 23A to the Taxes Act 1988171Schedule 23A to the Taxes Act 1988 (manufactured dividends and interest) shall be amended as follows.2In paragraph 1(1) (interpretation) the definition of “foreign income dividend” shall cease to have effect.3In 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.4Paragraph 2B (manufactured dividends representative of foreign income dividends) shall cease to have effect.5This paragraph has effect in relation to manufactured dividends which are representative of dividends paid on or after 6th April 1999.
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<Number>SCHEDULE 6</Number>
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<Title> Foreign income dividends</Title>
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<Title> Schedule 23A to the Taxes Act 1988</Title>
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<P2para>
<Text>Schedule 23A to the Taxes Act 1988 (manufactured dividends and interest) shall be amended as follows.</Text>
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In paragraph 1(1) (interpretation) the definition of “
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<Text>
In paragraph 2 (manufactured dividends on
<Acronym Expansion="United Kingdom">UK</Acronym>
equities: general) in sub-paragraph (6) the words “Subject to paragraph 2B(2)(b) below” shall cease to have effect.
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<Text>Paragraph 2B (manufactured dividends representative of foreign income dividends) shall cease to have effect.</Text>
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<Text>This paragraph has effect in relation to manufactured dividends which are representative of dividends paid on or after 6th April 1999.</Text>
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