Version Superseded: 15/09/2016
Point in time view as at 19/07/2011.
Finance Act 2009, Paragraph 14 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
14(1)The amendments made by this Schedule have effect in relation to—U.K.
(a)qualifying distributions arising on or after 22 April 2009,
(b)cash dividends paid over to a person under paragraph 68(4) of Schedule 2 of ITEPA 2003 on or after 22 April 2009,
(c)dividends treated under section 407 of ITTOIA 2005 as paid to a person on or after 22 April 2009, and
(d)manufactured overseas dividends that are representative of a distribution within paragraph (a), (b) or (c).
(2)In this paragraph—
“manufactured overseas dividend” has the same meaning as in Chapter 2 of Part 11 of ITA 2007;
“qualifying distribution” has the meaning given in section 989 of ITA 2007.
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