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Paragraph 44

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Section 246Q of the Taxes Act 1988 (repayment or set-off of ACT in respect of foreign income dividend) is amended as follows.

(2)

In subsection (6) for the words from the beginning to “section 11 of the Management Act" substitute “ A company tax return made by the company for the relevant period ”.

(3)

In subsection (7) for “a return under section 11 of the Management Act" substitute “ a company tax return ”.