14(1)The amendments made by this Schedule have effect in relation to—U.K.
(a)qualifying distributions arising on or after 22 April 2009,
(b)cash dividends paid over to a person under paragraph 68(4) of Schedule 2 of ITEPA 2003 on or after 22 April 2009,
(c)dividends treated under section 407 of ITTOIA 2005 as paid to a person on or after 22 April 2009, and
(d)manufactured overseas dividends that are representative of a distribution within paragraph (a), (b) or (c).
(2)In this paragraph—
“manufactured overseas dividend” has the same meaning as in Chapter 2 of Part 11 of ITA 2007;
“qualifying distribution” has the meaning given in section 989 of ITA 2007.