Finance Act 1997 (c. 16)

SCHEDULES

SCHEDULE 10 U.K. Stock lending arrangements and manufactured payments

Part II U.K. Manufactured payments

Meaning of “foreign income dividend” U.K.

[F1 9 U.K. In paragraph 1(1) of Schedule 23A to that Act (interpretation of that Schedule), after the definition of “dividend manufacturing regulations” there shall be inserted the following definition—

• ““foreign income dividend” shall be construed in accordance with Chapter VA of Part VI;”.]

Textual Amendments

F1 Sch. 10 para. 9 repealed (31.7.1997 with effect in accordance with s. 36 and Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11) note (with s. 3(3))