Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 9 U.K. Transitionals and savings etc

Part 3 U.K. Double taxation relief

Meaning of “relevant profits” in section 58 U.K.

20 U.K. In relation to dividends paid before 1 July 2009, section 59 has effect with the following modifications—

(a) the omission of subsections (2) and (3),

(b) in subsection (4), the omission of “is not within subsection (3) but”, and

(c) in subsection (5), the omission of “is not within subsection (3) and”.