http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31Finance (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 802 of the Taxes Act 1988151Section 802 of the Taxes Act 1988 (UK insurance companies trading overseas) shall be amended as follows.2In subsection (2) (which contains a reference to foreign income dividends) the words “foreign income dividends” shall cease to have effect.3Subsection (4) (definition of “foreign income dividends”) shall cease to have effect.4This paragraph has effect in relation to distributions made on or after 6th April 1999.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58" NumberOfProvisions="167" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2013-01-31" RestrictEndDate="2016-09-15">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31</dc:identifier>
<dc:title>Finance (No. 2) Act 1997</dc:title>
<dc:description>An 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.</dc:description>
<dc:date>1997-07-31</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-04-02</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2013-01-31</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1997/58/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1997/58/2013-01-31" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1997/58/introduction/2013-01-31" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1997/58/body/2013-01-31" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1997/58/schedules/2013-01-31" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1997/58/contents/2013-01-31" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/1997-07-31" title="1997-07-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/2013-01-31" title="Schedule 6"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/14/2013-01-31" title="Paragraph; Schedule 6 Paragraph 14"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/14/2013-01-31" title="Paragraph; Schedule 6 Paragraph 14"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/16/2013-01-31" title="Paragraph; Schedule 6 Paragraph 16"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/16/2013-01-31" title="Paragraph; Schedule 6 Paragraph 16"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1997"/>
<ukm:Number Value="58"/>
<ukm:EnactmentDate Date="1997-07-31"/>
<ukm:ISBN Value="010545897X"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1997/58/pdfs/ukpga_19970058_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="185"/>
<ukm:BodyParagraphs Value="55"/>
<ukm:ScheduleParagraphs Value="130"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictEndDate="2016-09-15" RestrictExtent="E+W+S+N.I." RestrictStartDate="2013-01-31">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/6" NumberOfProvisions="23" RestrictEndDate="2016-09-15" id="schedule-6" RestrictStartDate="2009-04-01">
<Number>SCHEDULE 6</Number>
<TitleBlock>
<Title> Foreign income dividends</Title>
</TitleBlock>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/crossheading/section-802-of-the-taxes-act-1988/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/6/crossheading/section-802-of-the-taxes-act-1988" NumberOfProvisions="1" RestrictStartDate="1997-07-31" id="schedule-6-crossheading-section-802-of-the-taxes-act-1988">
<Title> Section 802 of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/6/paragraph/15" RestrictStartDate="1997-07-31" id="schedule-6-paragraph-15">
<Pnumber>15</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/1/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/6/paragraph/15/1" id="schedule-6-paragraph-15-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Section 802 of the Taxes Act 1988 (
<Acronym Expansion="United Kingdom">UK</Acronym>
insurance companies trading overseas) shall be amended as follows.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/2/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/6/paragraph/15/2" id="schedule-6-paragraph-15-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (2) (which contains a reference to foreign income dividends) the words “foreign income dividends” shall cease to have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/3/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/6/paragraph/15/3" id="schedule-6-paragraph-15-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Subsection (4) (definition of “
<Term id="term-foreign-income-dividends">foreign income dividends</Term>
”) shall cease to have effect.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15/4/2013-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/6/paragraph/15/4" id="schedule-6-paragraph-15-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>This paragraph has effect in relation to distributions made on or after 6th April 1999.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
</Legislation>