Chwilio Deddfwriaeth

Finance Act 1997

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

2(1)The Tax Acts shall have effect, and be deemed in relation to any time on or after 8th October 1996 to have had effect, as if a qualifying distribution to which this Schedule applies were a foreign income dividend within the meaning of Chapter VA of Part VI of the Taxes Act 1988 and, accordingly, as if the making of the distribution were the payment of a foreign income dividend.

(2)In section 246A of the Taxes Act 1988 (elections for dividends to be treated as foreign income dividends), after subsection (2) there shall be inserted the following subsection—

(2A)An election under this section cannot be made as regards a distribution which already falls to be treated as a foreign income dividend by virtue of paragraph 2(1) of Schedule 7 to the Finance Act 1997.

(3)Sub-paragraph (1) above has effect subject to—

(a)section 95(1A)(b) of the Taxes Act 1988 (receipt of qualifying distribution by dealer not to be treated as FID for certain purposes); and

(b)section 247(5B) to (5D) of that Act (distributions that are subject to group income elections).

(4)Sub-paragraph (2) above has effect in relation to the making of elections on or after 8th October 1996.

Yn ôl i’r brig

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