Skip to content

Contents

Legislation

Finance Act 1994

Crossheading Miscellaneous

Find in this level

Section 137 Enterprise investment scheme.
Section 138 Foreign income dividends.
Section 139 Taxation of incapacity benefit.
Section 140 Restriction on deduction from income.
Section 141 Expenditure involving crime.
Section 142 Mortgage interest payable under deduction of tax: qualifying lenders.
Section 143 Premiums referred to pension business.
Section 144 Debts released in voluntary arrangement: relief from tax.
Section 145 Relief for business donations.
Section 146 Minor corrections.

Miscellaneous
Foreign income dividends.

Section 138 | Foreign income dividends.

From legislation.gov.uk

Schedule 16 to this Act (which contains provisions about foreign income dividends) shall have effect.