Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1994

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

9(1)Section 89 of the [1989 c. 26.] Finance Act 1989 (policy holders' share of profits) shall be amended as follows.

(2)In subsection (2) after paragraph (b) there shall be inserted “, and

(c)the shareholders' share of any foreign income dividends arising to the company in the period in respect of investments held in connection with the business.”

(3)The following subsection shall be inserted after subsection (2)—

“(2A)For the purposes of subsection (2) above—

(a)“foreign income dividends” shall be construed in accordance with Chapter VA of Part VI;

(b)the shareholders' share of any foreign income dividends is so much of the income they represent as is the shareholders' share.”

Yn ôl i’r brig

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