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Contents

Legislation

Finance Act 1998

Crossheading Double taxation relief

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Section 103 Restriction of relief on certain interest and dividends.
Section 104 Adjustments of interest and dividends for spared tax etc.
Section 105 Meaning of “financial expenditure".
Section 106 Underlying tax reflecting interest or dividends.
Section 107 Notification of foreign tax adjustment.

Double taxation relief
Restriction of relief on certain interest and dividends.

Section 103 | Restriction of relief on certain interest and dividends.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 103-105 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1