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Finance Act 1994
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1(1)After subsection (2) of section 171 of the 1993 Act (taxation of profits and allowance of losses) there shall be inserted the following subsection—
“(2A)Where the profits arising for any year of assessment from the assets of a member’s premiums trust fund include dividends which are foreign income dividends for the purposes of Chapter VA of the Taxes Act 1988, subsection (2) above shall apply in relation to the actual amount of those dividends notwithstanding anything in section 246D of that Act.”
(2)Subsection (3) of that section shall cease to have effect.
(3)In this paragraph—
(a)sub-paragraph (1) has effect for the year 1992-93 and subsequent years of assessment; and
(b)sub-paragraph (2) has effect for the year 1996-97 and subsequent years of assessment.
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