Finance (No. 2) Act 1997 Sch 6 para 4

Sch 6 para 4

(1) In section 247 of the Taxes Act 1988 (dividends etc paid by one member of a group to another) subsections (5A) to (5D) (which relate to foreign income dividends) shall cease to have effect. (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.

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