http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/crossheading/section-802-of-the-taxes-act-1988Finance (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 Participation2016-09-15 SCHEDULESSCHEDULE 6 Foreign income dividends Section 802 of the Taxes Act 198815(1)

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

(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.

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Section 802 of the Taxes Act 1988 (
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insurance companies trading overseas) shall be amended as follows.
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<p>In subsection (2) (which contains a reference to foreign income dividends) the words “foreign income dividends” shall cease to have effect.</p>
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Subsection (4) (definition of “
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