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Changes over time for: Section 924


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/01/2014
Status:
Point in time view as at 01/04/2008. This version of this provision has been superseded.

Status
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Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Section 924.

Changes to Legislation
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924Power to reduce section 923 liabilityU.K.
This section has no associated Explanatory Notes
(1)The Treasury may by regulations provide for a reduction in the amount of tax to be accounted for and paid as a result of section 923.
(2)The reduction must be a reduction, to such extent and for such purposes as may be determined under the regulations, by reference to amounts of overseas tax charged on, or in respect of—
(a)the making of the manufactured overseas dividend, or
(b)the overseas dividend of which the manufactured overseas dividend is representative.
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