Paragraph 1 F1
United Kingdom
(1)
In section 246A(1) of the Taxes Act 1988 (foreign income dividends) after “a company” there shall be inserted “ resident in the United Kingdom ”.
(2)
This paragraph has effect in relation to dividends paid on or after 28th November 1995.
Annotations
Textual amendments
- F1
Sch. 27 para.1 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note