C1C2C3PART VI COMPANY DISTRIBUTIONS, TAX CREDITS ETC

Annotations:
Modifications etc. (not altering text)
C1

Pt. 6 modified by Airports Act 1986 (c. 31), s. 77(3) (as substituted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 3 (with Sch. 15))

C2

Pt. 6 modified by Gas Act 1986 (c. 44), s. 60(3) (as substituted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 4 (with Sch. 15))

C3

Pt. 6 modified by British Steel Act 1988 (c. 35), s. 11(7) (as substituted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 55 (with Sch. 15))

F6F5Chapter VA Foreign Income Dividends

Annotations:
Amendments (Textual)
F6

Pt. 6 Ch. 5A (ss. 246A-246Y) inserted (3.5.1994) by Finance Act 1994 (c. 9), Sch. 16 para. 1

F5

Ss. 246A-246Y (Pt. 6 Ch. 5A) repealed (with effect in accordance with Sch. 6 para. 3(2)-(4) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 3(1), Sch. 8 Pt. 2(11), Note

Matching of dividend with distributable foreign profit

246J Matching of dividend with distributable foreign profit.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

246K Matching: subsidiaries.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

246L Requirement as to subsidiaries.

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

246M Matching: further provisions.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .