14(1)The amendments made by this Schedule have effect in relation to—U.K.
(a)qualifying distributions arising on or after 22 April 2009,
(b)cash dividends paid over to a person under paragraph 68(4) of Schedule 2 of ITEPA 2003 on or after 22 April 2009,
(c)dividends treated under section 407 of ITTOIA 2005 as paid to a person on or after 22 April 2009, and
(d)manufactured overseas dividends that are representative of a distribution within paragraph (a), (b) or (c).
(2)In this paragraph—
“manufactured overseas dividend” has the same meaning as in Chapter 2 of Part 11 of ITA 2007;
“qualifying distribution” has the meaning given in section 989 of ITA 2007.
[F1(3)Section 873(4) of ITTOIA 2005 (inserted by paragraph 8), so far as relating to any order or regulations made after the passing of FA 2016 under any provision of ITTOIA 2005 other than section 397BA of that Act, has effect as if sub-paragraph (1) did not apply in relation to it.]
Textual Amendments
F1Sch. 19 para. 14(3) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 1 para. 66(3)