# Finance Act 2025, Paragraph 20: No tax credits for pre 2016-17 dividends etc

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

Sections 397 to 398 of ITTOIA 2005 (which have been repealed and only have effect in relation to distributions made before tax year 2016-17) do not apply in relation to any amount of designated qualifying overseas capital.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/10/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-10/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.