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Status:
Point in time view as at 31/01/2013.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Paragraph 15.
Changes to Legislation
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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.
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