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Finance Act 1965

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7(1)As from the beginning of the year 1966-67, sections 491 and 492 of the Income Tax Act 1952 (which provide for adjusting under-deductions and over-deductions of income tax from certain payments made before the passing of an annual Act imposing the tax) shall be amended in accordance with the following sub-paragraphs.

(2)For section 491(3)(a) (by virtue of which section 491(2) has effect where too little tax is deducted under section 184 from preference dividends) there shall be substituted:—

(a)any preference dividend within the meaning of Part IV of the Finance Act 1965 from which a deduction of tax may be made under the said Part IV ; and.

(3)In section 492 (over-deductions by bodies corporate under section 169 from interest payments on securities or under section 184 from preference dividends)—

(a)after the words " section 169 " there shall be inserted the words

or section 170; and

(b)for the words " section 184 of this Act" there shall be substituted the words

Part IV of the Finance Act 1965; and

(c)at the end of the section there shall be added— In this section ' preference dividend' has the same meaning as in Part IV of the Finance Act 1965, and ' share' includes stock.

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