Version Superseded: 06/04/2005
Point in time view as at 28/09/2004. This version of this provision has been superseded.
Income and Corporation Taxes Act 1988, Section 468J is up to date with all changes known to be in force on or before 13 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Subsection (2) below applies where the total amount F2. . . shown in the distribution accounts as available for distribution to unit holders is shown as available for distribution as dividends F2. . . .
(2)The Tax Acts shall have effect as if the total amount F3. . . were dividends on shares paid on the distribution date by the company referred to in section 468(1) to the unit holders in proportion to their rights.
(3)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In the following provisions of this Chapter “a dividend distribution” means a dividend treated as paid by virtue of subsection (2) above.]
Textual Amendments
F1Ss. 468H-468R and cross-headings inserted (with effect in accordance with Sch. 14 para. 7 of the amending Act) by Finance Act 1994 (c. 9), Sch. 14 para. 2
F2Words in s. 468J(1) repealed (with effect in accordance with s. 36, Sch. 6 para. 8(9) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 8(3)(a), Sch. 8 Pt. 2(11), Note
F3Words in s. 468J(2) repealed (with effect in accordance with s. 36, Sch. 6 para. 8(9) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 8(3)(b), Sch. 8 Pt. 2(11), Note
F4S. 468J(3) repealed (with effect in accordance with s. 36, Sch. 6 para. 8(9) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 8(3)(c), Sch. 8 Pt. 2(11), Note
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