Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThis
Cross Heading
only
Changes over time for: Cross Heading: Schedule 23A to the Taxes Act 1988
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
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Point in time view as at 31/01/2013.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: Schedule 23A to the Taxes Act 1988.
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.
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.
Back to top