SCHEDULES

SCHEDULE 9Transitionals and savings etc

Part 3Double taxation relief

Meaning of “relevant profits” in section 58

20

In relation to dividends paid before 1 July 2009, section 59 has effect with the following modifications—

(a)

the omission of subsections (2) and (3),

(b)

in subsection (4), the omission of “is not within subsection (3) but”, and

(c)

in subsection (5), the omission of “is not within subsection (3) and”.