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Finance Act 1994
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- UK Public General Acts
- 1994 c. 9
- SCHEDULE 16
- Part IV
- Mutual business etc.
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Mutual business etc.
14(1)Section 490 of the Taxes Act 1988 (companies carrying on a mutual business or not carrying on a business) shall be amended as follows.
(2)In subsection (1) after “(including group income)” there shall be inserted “or out of foreign income dividends”.
(3)In subsection (4) after “franked investment income” there shall be inserted “or foreign income dividends”.
(4)The following subsection shall be inserted after subsection (4)—
“(5)In this section “foreign income dividends” shall be construed in accordance with Chapter VA of Part VI.”
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