SCHEDULES

SCHEDULE 16 Foreign income dividends

Section 138.

Part I The new Chapter

F11

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Annotations:
Amendments (Textual)
F1

Sch. 16 para. 1 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

Part II Liability for and collection of advance corporation tax

F22

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Annotations:
Amendments (Textual)
F2

Sch. 16 para. 2 repealed (31.7.1998 with effect in accordance with Sch. 3 of the repealing Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(2), Note

3

F31

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F32

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F33

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F34

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F45

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F46

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F47

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F48

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F49

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F410

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F311

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F412

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F313

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Annotations:
Amendments (Textual)
F3

Sch. 16 para. 3(1)-(4)(11)(13) repealed (31.7.1998 with effect in accordance with Sch. 3 of the repealing Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(2), Note

F4

Sch. 16 para. 3(5)-(10)(12) repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

Part III Insurance companies etc.

F54

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Annotations:
Amendments (Textual)
F5

Sch. 16 para. 4 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

5

F231

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F62

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F63

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F74

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F75

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F86

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Annotations:
Amendments (Textual)
F8

Sch. 16 para. 6 repealed (31.7.1997 with effect in accordance with Sch. 3, other than para. 11, of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(6), Note (with s. 3(3))

F97

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Annotations:
Amendments (Textual)
F9

Sch. 16 para. 7 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

F108

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Annotations:
Amendments (Textual)
F10

Sch. 16 para. 8 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

F119

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Annotations:
Amendments (Textual)
F11

Sch. 16 para. 9 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

Part IV Other provisions

Penalties

F2210

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Small companies’ relief

F1211

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Annotations:
Amendments (Textual)
F12

Sch. 16 para. 11 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

Expenses of management

F1312

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Annotations:
Amendments (Textual)
F13

Sch. 16 para. 12 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

Group income

F1413

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Annotations:
Amendments (Textual)
F14

Sch. 16 para. 13 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

Mutual business etc.

F1514

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Annotations:
Amendments (Textual)
F15

Sch. 16 para. 14 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

Discretionary trusts

F1615

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Annotations:
Amendments (Textual)
F16

Sch. 16 para. 15 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

Personal representatives

F1716

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Annotations:
Amendments (Textual)
F17

Sch. 16 para. 16 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note (with s. 3(3))

Purchase and sale of securities

F2117

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Annotations:
Amendments (Textual)
F21

Sch. 16 para. 17 omitted (21.7.2008 with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(e)

Manufactured dividends

F1818

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F1919

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Interest on tax overpaid

20

1

Section 826 of the Taxes Act 1988 shall be amended as follows.

2

In subsection (1) the following paragraph shall be inserted after paragraph (a)—

aa

a repayment falls to be made under sections 246N and 246Q of advance corporation tax paid by a company in respect of distributions made by it in such an accounting period; or

F203

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