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8(1)Section 802 of the Taxes Act 1988 (UK insurance companies trading overseas) shall be amended as follows.
(2)In subsection (2)(a) after “franked investment income” there shall be inserted “ , foreign income dividends ”.
(3)The following subsection shall be inserted after subsection (3)—
“(4)In this section “foreign income dividends” shall be construed in accordance with Chapter VA of Part VI.”