PART VI COMPANY DISTRIBUTIONS, TAX CREDITS ETC

F4F3Chapter VA Foreign Income Dividends

Annotations:
Amendments (Textual)
F4

Pt. 6 Ch. 5A (ss. 246A-246Y) inserted (3.5.1994) by Finance Act 1994 (c. 9), Sch. 16 para. 1

F3

Ss. 246A-246Y (Pt. 6 Ch. 5A) repealed (with effect in accordance with Sch. 6 para. 3(2)-(4) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 3(1), Sch. 8 Pt. 2(11), Note

Recipient of foreign income dividend

246C No tax credit for recipient.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

246D Individuals etc.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .