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Finance (No. 2) Act 1997

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Changes over time for: Paragraph 23

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Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Paragraph 23. Help about Changes to Legislation

23U.K.Where a foreign income dividend paid by a company before 6th April 1999—

(a)is received by a person on or after that date, and

(b)is not one in relation to which section 246D of the Taxes Act 1988 applies,

the recipient shall be treated, for all purposes of the Tax Acts, as receiving instead a F1... distribution made by a company resident in the United Kingdom of an amount equal to F2... the amount of the foreign income dividend.

Textual Amendments

F1Word in Sch. 6 para. 23 omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 57(5)(a)

F2Words in Sch. 6 para. 23 omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 57(5)(b)

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