# Finance (No. 2) Act 1997, Paragraph 5


(1) In section 431(2) of the Taxes Act 1988 (interpretation of Chapter I of Part XII) the definition of “foreign income dividends” shall cease to have effect.
(2) This paragraph has effect for accounting periods beginning on or after 6th April 1999.

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Source: https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1997/schedule-6/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.