Finance (No. 2) Act 1997

(11) Foreign income dividends

Chapter	Short title	Extent of repeal
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 13, in subsection (7), the words “and with the addition of foreign income dividends arising to the company”, and subsection (8A).
		In section 75, in subsection (2), the words “foreign income dividends”, and subsection (6).
		Sections 246A to 246Y.
		Section 247(5A) to (5D).
		In section 431(2), the definition of “foreign income dividends”.
		In section 434, subsections (3B) to (3D) and, in subsection (6A), paragraphs (aa) to (ac).
		In section 458(2), the words “and foreign income dividends arising to”.
		Section 468H(5).
		In section 468I, in subsection (2), the words “which are not foreign income dividends”, and subsections (3), (5), (5A) and (7).
		In section 468J, in subsection (1), the words “or a part of the total amount” and “which are not foreign income dividends”, in subsection (2), the words “or, as the case may be, the part”, and subsection (3).
		Section 468K.
		Section 468M(5)(c).
		In section 468Q, in subsection (2)(a), the words “a foreign income distribution”, in subsection (3), the definition of “B”, and subsection (4).
		Section 468R.
		In section 490, in subsection (1), the words “or out of foreign income dividends”, in subsection (4), the words “or foreign income dividends”, and subsection (5).
		In section 687(3), paragraph (aaa).
		In section 689B(2)(b), the words “246D(4) or”.
		In section 699A, in subsections (1)(a) and (4)(a), the word “246D(3)”.
		In section 701(8), the word “246D(3)”.
		In section 731, in subsection (9A), the words “other than a foreign income dividend”, and subsections (9B) to (9D).
		In section 802, in subsection (2), the words “foreign income dividends”, and subsection (4).
		In paragraph 1 of Schedule 13—
		(a) in sub-paragraph (1), paragraph (b), in paragraph (c) the words “and foreign income dividends paid”, and the words following paragraph (c); and
		(b) in sub-paragraph (4), the word “4A(2),”, and paragraph (b) and the word “and” immediately preceding it.
		In paragraph 2 of Schedule 13, sub-paragraphs (1)(d) to (f) and (5) and (6).
		In paragraph 3 of Schedule 13, in sub-paragraph (1), the words “and foreign income dividends”, and in sub-paragraph (3), the words “or foreign income dividend”.
		In Schedule 13, paragraphs 3A and 3B.
		In paragraph 4(2) of Schedule 13, the words “or paid any foreign income dividends”.
		In Schedule 13, paragraphs 4A and 6A.
		In paragraph 7(3) of Schedule 13, the words “and no foreign income dividend is paid”.
		In Schedule 13, paragraph 9A.
		In Schedule 23A, in paragraph 1(1), the definition of “foreign income dividend”, in paragraph 2(6), the words “Subject to paragraph 2B(2)(b) below”, and paragraph 2B.
1989 c. 26.	The Finance Act 1989.	In section 88A(3), paragraph (d)(ii) and the word “or” immediately preceding it, and the words “(or by that subsection as applied by section 468R(2) of that Act)”.
		In section 89, in subsection (2), paragraph (c) and the word “and” immediately preceding it, and subsection (2A).
1993 c. 34.	The Finance Act 1993.	Section 171(2A).
1994 c. 9.	The Finance Act 1994.	In Schedule 16, paragraph 1, in paragraph 3, sub-paragraphs (5) to (10) and (12), and paragraphs 4, 5(4) and (5), 7 to 9 and 11 to 16.
		In Schedule 21, paragraph 1(1) and (3)(a).
1995 c. 4.	The Finance Act 1995.	Section 76(1).
1996 c. 8.	The Finance Act 1996.	Section 122(5)(a).
		In Schedule 6, paragraph 5.
		In Schedule 23, paragraphs 4 and 6.
		In Schedule 27, paragraphs 1 to 4 and 6.
		In Schedule 38, in paragraph 6, sub-paragraph (2)(c) and, in sub-paragraph (5), the words “(2)(c) and”.
1997 c. 16.	The Finance Act 1997.	Section 72.
		In Schedule 7, paragraphs 2, 4 to 6 and 9 to 11.
		In Schedule 10, paragraphs 9 and 10(2) and (3).