# Finance (No. 2) Act 1997, Paragraph 15


(1) Section 802 of the Taxes Act 1988 (UK insurance companies trading overseas) shall be amended as follows.
(2) In subsection (2) (which contains a reference to foreign income dividends) the words “foreign income dividends” shall cease to have effect.
(3) Subsection (4) (definition of “foreign income dividends”) shall cease to have effect.
(4) This paragraph has effect in relation to distributions made on or after 6th April 1999.

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Source: https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1997/schedule-6/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.