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SCHEDULES

SCHEDULE 6U.K. Foreign income dividends

Section 802 of the Taxes Act 1988U.K.

15(1)Section 802 of the Taxes Act 1988 (UK insurance companies trading overseas) shall be amended as follows.U.K.

(2)In subsection (2) (which contains a reference to foreign income dividends) the words “foreign income dividends” shall cease to have effect.

(3)Subsection (4) (definition of “foreign income dividends”) shall cease to have effect.

(4)This paragraph has effect in relation to distributions made on or after 6th April 1999.