- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (03/05/1994)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 29/04/1996
Point in time view as at 03/05/1994. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 468R is up to date with all changes known to be in force on or before 30 July 2024. 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.
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(1)Subsection (2) below applies where—
(a)a foreign income distribution for a distribution period is made to a unit holder by the trustees of an authorised unit trust; and
(b)on the distribution date for that distribution period the unit holder is within the charge to corporation tax.
(2)The provisions of subsections (2) to (6) of section 468Q shall have effect, with the necessary modifications, in relation to the foreign income distribution as they have effect in relation to a dividend distribution, and in particular as if for the provisions of subsection (3) of that section there were substituted the provisions of subsection (3) below.
(3)This is how to calculate the unfranked part of the foreign income distribution—
Where—
U = the unfranked part of the foreign income distribution to the unit holder in question;
A = the amount of any dividend distribution for the distribution period for which that foreign income distribution is made to the unit holder;
B = the amount of that foreign income distribution;
E = such amount of the gross income as does not derive from foreign income dividends;
D = the amount of the gross income.
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