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Legislation
Finance Act 2008

Crossheading Other business and investment measures

  • Section 34 Tax credits for certain foreign distributions
  • Section 35 Small companies' relief: associated companies
  • Section 36 Company gains from investment life insurance contracts etc
  • Section 37 Trade profits: changes in trading stock
  • Section 38 Non-residents: investment managers
  • Section 39 Dormant assets
  • Section 40 Individual investment plan regulations
  1. Other business and investment measures
  2. Tax credits for certain foreign distributions

Section 34 | Tax credits for certain foreign distributions

From legislation.gov.uk

(1)Schedule 12 contains provision about tax credits for certain foreign distributions.

(2)The amendments made by that Schedule have effect for the tax year 2008-09 and subsequent tax years.

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