# Finance Act 2005, Section 91: Tax avoidance involving annual payments and double taxation relief

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

(1) ICTA is amended as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Section 801 (dividends paid between related companies: relief for UK and third country taxes) is amended as follows.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) The amendments made by subsections (4) to (6) have effect in relation to dividends paid on or after 2nd December 2004.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/section/91 (the official version)
Page: https://openlegislation.uk/finance-act-2005/section-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.