SCHEDULES
SCHEDULE 6 Foreign income dividends
Section 171 of the Finance Act 1993
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1
Section 171 of the M1Finance Act 1993 (taxation of profits and allowance of losses of Lloyd’s underwriters) shall be amended as follows.
2
Subsection (2A) (which makes provision in relation to foreign income dividends) shall cease to have effect.
3
This paragraph has effect in relation to distributions made on or after 6th April 1999.