Finance (No. 2) Act 1997 Sch 6 para 7

Sch 6 para 7

(1) In section 458 of the Taxes Act 1988 (capital redemption business) in subsection (2) (certain foreign income dividends treated as part of profits in ascertaining loss) the words “and foreign income dividends arising to” 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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