- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
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Finance Act 2003
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Changes over time for: Paragraph 12
Version Superseded: 22/07/2004
Alternative versions:
- 10/07/2003- Amendment
- 10/07/2003
Point in time - 22/07/2004- Amendment
- 17/07/2012- Amendment
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Point in time view as at 10/07/2003.
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Finance Act 2003, Paragraph 12 is up to date with all changes known to be in force on or before 10 February 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.
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12(1)In section 76(2B)(b) of the Taxes Act 1988 (expenses of management), for “the franked investment income of, and foreign income dividends arising to, the company” substitute “ distributions received by the company from companies resident in the United Kingdom ”.U.K.
(2)In section 434(3A) of the Taxes Act 1988 (franked investment income etc), for “The policy holders' share of the franked investment income from investments held in connection with a company's” substitute “ So much of the policy holders' share of the franked investment income from investments of a company’s long-term insurance fund as is referable to its ”.
(3)In section 441(1) and (2) of the Taxes Act 1988 (overseas life assurance business), omit “and section 441A”.
(4)In section 89(2)(b) of the Finance Act 1989 (c. 26) (policy holders' share of profits), for “franked investment income arising in the period which is” substitute “ distributions received from companies resident in the United Kingdom in the period which are ”.
(5)Apart from sub-paragraph (3), this paragraph has effect in relation to distributions on or after 9th April 2003.
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