# Finance Act 1997, Paragraph 9

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-7/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.