Part 4 U.K.Savings and investment income

Chapter 3 U.K.Dividends etc. from UK resident companies [F1 and tax [F2 treated as paid] in respect of certain distributions]

Textual Amendments

F1 Words in Pt. 4 Ch. 3 heading substituted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 2

F2 Words in Pt. 4 Ch. 3 heading substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 3

F3 ... Payment and deduction of tax U.K.

Textual Amendments

F3 Words in s. 397 cross-heading omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 10

F5 397Tax credits for qualifying distributions [F4 of UK resident companies] : UK residents and eligible non-UK residents U.K.

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Textual Amendments

F4 Words in s. 397 heading inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 3

F5 Ss. 397-398 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 1(1)