http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/11/2013-01-31Finance (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 Section 689B of the Taxes Act 1988111

In section 689B of the Taxes Act 1988 (order in which expenses to be set against income) in subsection (2)(b) the words “246D(4) or” shall cease to have effect.

2

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

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<heading> Foreign income dividends</heading>
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<heading> Section 689B of the Taxes Act 1988</heading>
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<p>In section 689B of the Taxes Act 1988 (order in which expenses to be set against income) in subsection (2)(b) the words “246D(4) or” shall cease to have effect.</p>
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