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Finance (No. 2) Act 1997

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Changes over time for: Cross Heading: Section 434 of the Taxes Act 1988

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Point in time view as at 31/01/2013.

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There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Cross Heading: Section 434 of the Taxes Act 1988. Help about Changes to Legislation

Section 434 of the Taxes Act 1988U.K.

6(1)Section 434 of the Taxes Act 1988 (franked investment income etc) shall be amended as follows.U.K.

(2)Subsections (3B) to (3D) (which relate to foreign income dividends) shall cease to have effect.

(3)In subsection (6A), paragraphs (aa) to (ac) (which define expressions used in subsections (3B) to (3D)) shall cease to have effect.

(4)This paragraph has effect for accounting periods beginning on or after 6th April 1999.

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