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Finance (No. 2) Act 1997
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1(1)Section 13 of the Taxes Act 1988 (small companies' relief) shall be amended as follows.
(2)In subsection (7) (profits of a company for an accounting period to include foreign income dividends) the words “and with the addition of foreign income dividends arising to the company” shall cease to have effect.
(3)Subsection (8A) (definition of “foreign income dividends”) shall cease to have effect.
(4)This paragraph has effect for accounting periods beginning on or after 6th April 1999.
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