Finance Act 2016, Paragraph 57 is up to date with all changes known to be in force on or before 09 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.
57(1)F(No.2)A 1997 is amended as follows.U.K.
(2)Omit section 22(1) (which inserted section 171(2B) of FA 1993).
(3)Omit section 28 (which inserted section 231B of ICTA).
(4)Omit section 30(9) and (10) (effect of double taxation arrangements in relation to tax credits).
(5)In Schedule 6 (repeal of provisions relating to foreign income dividends), in paragraph 23 (transitional provision for certain foreign income dividends paid before 6 April 1999 but received on or after that date) omit—
(a)“qualifying”, and
(b)“nine tenths of”.
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