SolvedSchedule 16 | Foreign income dividends
From legislation.gov.uk
Part IThe new Chapter
(1)RepealedF1
Part IILiability for and collection of advance corporation tax
(2)RepealedF2
(1)RepealedF3
(2)RepealedF3
(3)RepealedF3
(4)RepealedF3
(5)RepealedF4
(6)RepealedF4
(7)RepealedF4
(8)RepealedF4
(9)RepealedF4
(10)RepealedF4
(11)RepealedF3
(12)RepealedF4
(13)RepealedF3
Part IIIInsurance companies etc.
(4)RepealedF5
(1)RepealedF6
(2)RepealedF7
(3)RepealedF7
(4)RepealedF8
(5)RepealedF8
(6)RepealedF9
(7)RepealedF10
(9)RepealedF12
Part IVOther provisions
Penalties
(10)RepealedF13
Small companies’ relief
(11)RepealedF14
Expenses of management
(12)RepealedF15
Group income
(13)RepealedF16
Mutual business etc.
(14)RepealedF17
Discretionary trusts
(15)RepealedF18
Personal representatives
(16)RepealedF19
Purchase and sale of securities
(17)RepealedF20
Manufactured dividends
(18)RepealedF21
(19)RepealedF22
Interest on tax overpaid
(1)Section 826 of the Taxes Act 1988 shall be amended as follows.
(2)In subsection (1) the following paragraph shall be inserted after paragraph (a)—
(aa)a repayment falls to be made under sections 246N and 246Q of advance corporation tax paid by a company in respect of distributions made by it in such an accounting period; or
.
(3)RepealedF23