SCHEDULES
C1SCHEDULE 7 Special treatment for certain distributions
Annotations:
Modifications etc. (not altering text)
Information to be provided about deemed FID
F19
1
In section 246G(1)(d) of that Act (information to be provided about a foreign income dividend), after “carries no entitlement to a tax credit” there shall be inserted “
and, in the case of a qualifying distribution to which Schedule 7 to the Finance Act 1997 applies, that it is a foreign income dividend by virtue of paragraph 2(1) of that Schedule
”
.
2
This paragraph has effect in relation to distributions made on or after 26th November 1996.
Sch. 7 excluded (28.4.1997) by S.I. 1997/1154, reg. 25(10)