Section 91 Tax avoidance involving annual payments and double taxation relief

United Kingdom

(1)

ICTA is amended as follows.

(2)

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(3)

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(4)

Section 801 (dividends paid between related companies: relief for UK and third country taxes) is amended as follows.

(5)

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(6)

Subsections (4A) to (4D) (which relate to cases where the amount given by the formula in section 799(1) exceeds U in that formula) shall cease to have effect.

(7)

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(8)

The amendments made by subsections (4) to (6) have effect in relation to dividends paid on or after 2nd December 2004.

Annotations

Textual amendments

F1: S. 91(2)(3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F2: S. 91(5) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
F3: S. 91(7) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)