# Finance Act 1996, Paragraph 1

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/27/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-27/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.