- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (02/07/1997)
- Gwreiddiol (Fel y'i Deddfwyd)
No versions valid at: 02/07/1997
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There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Paragraph 8.
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Yn ddilys o 31/07/1997
8(1)In section 468H of the Taxes Act 1988 (interpretation of sections 468I to 468R)—U.K.
(a)subsection (5) (construction of references to foreign income dividends) shall cease to have effect; and
(b)in subsection (6), for “to 468R” there shall be substituted “ to 468Q ”.
(2)In section 468I of the Taxes Act 1988 (distribution accounts)—
(a)in subsection (2), the words “which are not foreign income dividends” shall cease to have effect; and
(b)subsections (3), (5), (5A) and (7) shall cease to have effect.
(3)In section 468J of the Taxes Act 1988 (dividend distributions)—
(a)in subsection (1), the words “or a part of the total amount” and “which are not foreign income dividends” shall cease to have effect;
(b)in subsection (2), the words “or, as the case may be, the part” shall cease to have effect; and
(c)subsection (3) shall cease to have effect.
(4)Section 468K of the Taxes Act 1988 (foreign income distributions) shall cease to have effect.
(5)In section 468M of the Taxes Act 1988 (deduction of tax: simple case) in subsection (5) (definition of “eligible income”) paragraph (c) shall cease to have effect.
(6)In section 468Q of the Taxes Act 1988 (dividend distribution to corporate unit holder)—
(a)in subsection (2)(a), the words “a foreign income distribution” shall cease to have effect;
(b)in subsection (3)—
(i)for the formula there shall be substituted the following formula—
(ii)the definition of “B” shall cease to have effect; and
(c)subsection (4) shall cease to have effect.
(7)Section 468R of the Taxes Act 1988 (foreign income distribution to corporate holder) shall cease to have effect.
(8)Sub-paragraphs (1)(a), (5) and (6) above have effect for distribution periods beginning on or after 6th April 1999.
(9)Sub-paragraphs (1)(b), (2) to (4) and (7) above have effect for distribution periods the distribution date for which falls on or after 6th April 1999.
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