Part 2Income tax, corporation tax and capital gains tax
Chapter 9International matters
Annual payments and double taxation relief
91Tax avoidance involving annual payments and double taxation relief
1
ICTA is amended as follows.
F12
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F13
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4
Section 801 (dividends paid between related companies: relief for UK and third country taxes) is amended as follows.
F35
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6
Subsections (4A) to (4D) (which relate to cases where the amount given by the formula in section 799(1) exceeds U in that formula) shall cease to have effect.
F27
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8
The amendments made by subsections (4) to (6) have effect in relation to dividends paid on or after 2nd December 2004.