PART VI COMPANY DISTRIBUTIONS, TAX CREDITS ETC

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Ss. 246A-246Y (Pt. 6 Ch. 5A) repealed (with effect in accordance with Sch. 6 para. 3(2)-(4) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 3(1), Sch. 8 Pt. 2(11), Note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