- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/07/2010)
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Finance Act 2008
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Changes over time for: Paragraph 9
Version Superseded: 01/01/2014
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- 21/07/2008- Amendment
- 27/07/2010
Point in time - 01/01/2014- Amendment
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Finance Act 2008, Paragraph 9 is up to date with all changes known to be in force on or before 06 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.
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9U.K.After section 581 insert—
“581AAvoidance arrangements
(1)A manufactured overseas dividend is not deductible if it (or any part of it) is made directly or indirectly in consequence of, or otherwise in connection with, avoidance arrangements.
(2)For the purposes of subsection (1) an amount is deductible if it is—
(a)deductible in calculating any of the payer's profits or gains for income tax purposes, or
(b)deductible for those purposes in calculating the net income of the payer.”
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