{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/paragraph-wrapper7",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/paragraph-wrapper7.json",
  "legislation": "ukpga/1997/58",
  "legislation_title": "Finance (No. 2) Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1997",
  "path": "schedule/8/paragraph/wrapper7",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(11) Foreign income dividends\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 13, in subsection (7), the words “and with the addition of foreign income dividends arising to the company”, and subsection (8A).\nIn section 75, in subsection (2), the words “foreign income dividends”, and subsection (6).\nSections 246A to 246Y.\nSection 247(5A) to (5D).\nIn section 431(2), the definition of “foreign income dividends”.\nIn section 434, subsections (3B) to (3D) and, in subsection (6A), paragraphs (aa) to (ac).\nIn section 458(2), the words “and foreign income dividends arising to”.\nSection 468H(5).\nIn section 468I, in subsection (2), the words “which are not foreign income dividends”, and subsections (3), (5), (5A) and (7).\nIn section 468J, in subsection (1), the words “or a part of the total amount” and “which are not foreign income dividends”, in subsection (2), the words “or, as the case may be, the part”, and subsection (3).\nSection 468K.\nSection 468M(5)(c).\nIn section 468Q, in subsection (2)(a), the words “a foreign income distribution”, in subsection (3), the definition of “B”, and subsection (4).\nSection 468R.\nIn section 490, in subsection (1), the words “or out of foreign income dividends”, in subsection (4), the words “or foreign income dividends”, and subsection (5).\nIn section 687(3), paragraph (aaa).\nIn section 689B(2)(b), the words “246D(4) or”.\nIn section 699A, in subsections (1)(a) and (4)(a), the word “246D(3)”.\nIn section 701(8), the word “246D(3)”.\nIn section 731, in subsection (9A), the words “other than a foreign income dividend”, and subsections (9B) to (9D).\nIn section 802, in subsection (2), the words “foreign income dividends”, and subsection (4).\nIn paragraph 1 of Schedule 13—\n(a) in sub-paragraph (1), paragraph (b), in paragraph (c) the words “and foreign income dividends paid”, and the words following paragraph (c); and\n(b) in sub-paragraph (4), the word “4A(2),”, and paragraph (b) and the word “and” immediately preceding it.\nIn paragraph 2 of Schedule 13, sub-paragraphs (1)(d) to (f) and (5) and (6).\nIn paragraph 3 of Schedule 13, in sub-paragraph (1), the words “and foreign income dividends”, and in sub-paragraph (3), the words “or foreign income dividend”.\nIn Schedule 13, paragraphs 3A and 3B.\nIn paragraph 4(2) of Schedule 13, the words “or paid any foreign income dividends”.\nIn Schedule 13, paragraphs 4A and 6A.\nIn paragraph 7(3) of Schedule 13, the words “and no foreign income dividend is paid”.\nIn Schedule 13, paragraph 9A.\nIn Schedule 23A, in paragraph 1(1), the definition of “foreign income dividend”, in paragraph 2(6), the words “Subject to paragraph 2B(2)(b) below”, and paragraph 2B.\n1989 c. 26.\nThe Finance Act 1989.\nIn section 88A(3), paragraph (d)(ii) and the word “or” immediately preceding it, and the words “(or by that subsection as applied by section 468R(2) of that Act)”.\nIn section 89, in subsection (2), paragraph (c) and the word “and” immediately preceding it, and subsection (2A).\n1993 c. 34.\nThe Finance Act 1993.\nSection 171(2A).\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 16, paragraph 1, in paragraph 3, sub-paragraphs (5) to (10) and (12), and paragraphs 4, 5(4) and (5), 7 to 9 and 11 to 16.\nIn Schedule 21, paragraph 1(1) and (3)(a).\n1995 c. 4.\nThe Finance Act 1995.\nSection 76(1).\n1996 c. 8.\nThe Finance Act 1996.\nSection 122(5)(a).\nIn Schedule 6, paragraph 5.\nIn Schedule 23, paragraphs 4 and 6.\nIn Schedule 27, paragraphs 1 to 4 and 6.\nIn Schedule 38, in paragraph 6, sub-paragraph (2)(c) and, in sub-paragraph (5), the words “(2)(c) and”.\n1997 c. 16.\nThe Finance Act 1997.\nSection 72.\nIn Schedule 7, paragraphs 2, 4 to 6 and 9 to 11.\nIn Schedule 10, paragraphs 9 and 10(2) and (3).\nThese repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.\n(12) Distributions: consequential repeals\nChapter\nShort title\nExtent of repeal\n1997 c. 16.\nThe Finance Act 1997.\nIn Schedule 7, paragraphs 1 and 7.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/paragraph/wrapper7",
    "retrieved_at": "2026-10-29T09:23:52.893398+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}