Paragraph 14
United Kingdom
M1In this Part of this Schedule—
“dividends” includes foreign dividends, and
“foreign dividends” has the meaning given by section 123.
Annotations
Marginal citations
- M1
Source—1970 Sch.5 6(c), 14
Notes on Schedule 3
Textual amendments
- F1
Sch. 3 repealed (with effect in accordance with Sch. 7 para. 32 of the repealing Act) by Finance Act 1996 (c. 8), ss. 79, 205, Sch. 7 para. 27, Sch. 41 Pt. 5(2), Note (with Sch. 7 paras. 33-35)
Notes on Part III
Modifications
- C1
Sch. 3 Pt. III applied (with modifications) (1.10.1993) by S.I. 1993/2004, reg. 12(2)(b)
Sch. 3 Pt. III applied (with modifications) (1.10.1993) by S.I. 1993/2004, reg. 13(2)(b)