Paragraph 9 F1

United Kingdom

(1)

In section 246G(1)(d) of that Act (information to be provided about a foreign income dividend), after “carries no entitlement to a tax credit” there shall be inserted “ and, in the case of a qualifying distribution to which Schedule 7 to the Finance Act 1997 applies, that it is a foreign income dividend by virtue of paragraph 2(1) of that Schedule ”.

(2)

This paragraph has effect in relation to distributions made on or after 26th November 1996.

Annotations

Textual amendments

F1: Sch. 7 para. 9 repealed (31.7.1997 with effect in accordance with s. 36 and Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11) Note (with s. 3(3))

Notes on Schedule 7

Modifications

C1: Sch. 7 excluded (28.4.1997) by S.I. 1997/1154, reg. 25(10)