# Finance Act 1996, Paragraph 5

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

In paragraph (c) of section 246D(2) of that Act (application of section 207A to certain foreign income dividends), for the words from “as income” to the end of the paragraph there shall be substituted “ (without prejudice to paragraph (a) above) as if it were income to which section 1A applies; ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/6/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-6/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.