Finance Act 1998 (c. 36)

SCHEDULES

SCHEDULE 19 U.K. Company tax returns, etc.: minor and consequential amendments

Income and Corporation Taxes Act 1988 (c.1) U.K.

44 (1) Section 246Q of the Taxes Act 1988 (repayment or set-off of ACT in respect of foreign income dividend) is amended as follows. U.K.

(2) In subsection (6) for the words from the beginning to “section 11 of the Management Act" substitute “ A company tax return made by the company for the relevant period ”.

(3) In subsection (7) for “a return under section 11 of the Management Act" substitute “ a company tax return ”.