Source: http://www.legislation.gov.uk/ukpga/1992/48/part/II/chapter/I/crossheading/interest-dividends-and-distributions
Timestamp: 2016-07-29 04:22:33
Document Index: 106830594

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsCymraegHomeAbout UsBrowse LegislationNew LegislationChanges To LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance (No. 2) Act 1992You are here:1992 c. 48Part IIChapter I Interest, dividends and distributionsTable of ContentsContentMore ResourcesPrevious: CrossheadingNext: CrossheadingPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance (No. 2) Act 1992. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act amendment to earlier affecting provision SI 2007/1050 reg. 3-12 by 2009 c. 4 Sch. 2 para. 131Act applied in part (with modifications) (as amended by 2009 c. 4 Sch. 2 para. 131) by S.I. 2007/1050 reg. 3-12 (This SI is amended by 2009 c. 4 Sch. 2 para. 131)Act modified by S.I. 2009/317 art. 3 Sch.Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Blanket amendment words substituted by S.I. 2011/1043 art. 3 6Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 4(1A) inserted by 2009 c. 10 s. 112(3)s. 4(2)(d) and word inserted by 2009 c. 26 s. 99(2)(b)s. 4(3)(ga) inserted by 2009 c. 26 s. 98(2)s. 42(2)(c) and word inserted by 2005 c. 7 Sch. 3 para. 1(2)s. 42(3)(c) and word inserted by 2005 c. 7 Sch. 3 para. 1(3)s. 42(3A)-(3E) inserted by 2005 c. 7 Sch. 3 para. 1(4)s. 42(3ZA)(3ZB) inserted by 2005 c. 7 Sch. 3 para. 9(2)s. 42(5A) inserted by 2005 c. 7 Sch. 3 para. 1(5)s. 42(5B) inserted by 2005 c. 7 Sch. 3 para. 9(3)s. 42(8A)(8B) inserted by 2005 c. 7 Sch. 3 para. 9(4)s. 43(2)(2A) substituted for s. 43(2) by 2005 c. 7 Sch. 3 para. 24(3)Sch. 12 para. 3(1A) inserted by 2009 c. 4 Sch. 1 para. 390(3)Commencement Orders yet to be applied to the Finance (No. 2) Act 1992Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2006/3399 art. 2 commences (2006 c. 25)S.I. 2008/2302 art. 2 3 commences (1998 c. 36)S.I. 2008/2696 art. 2 5 6 commences (2007 c. 15)S.I. 2009/404 art. 2 commences (2008 c. 9)S.I. 2009/1022 art. 2 commences (1998 c. 36)S.I. 2010/52 art. 2 commences (2009 c. 26) Interest, dividends and distributionsE+W+S+N.I.29 Returns of interest.E+W+S+N.I.(1)In section 17 of the M1Taxes Management Act 1970 (returns of interest) in subsection (4) (interest not required to be included in return if declaration that person beneficially entitled to interest not ordinarily resident in UK) the words from “and if a person" to the end of the subsection shall cease to have effect and after that subsection there shall be inserted the following subsections—
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Marginal CitationsM11970 c. 9. F130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F1S. 30 repealed (29.4.1996 with effect in accordance with Sch. 7 of the repealing Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(2) Note31 Equity notes.E+W+S+N.I.(1)In section 209 of the Taxes Act 1988 (meaning of “distribution" for purposes of Corporation Tax Acts) in subsection (2)(e) after sub-paragraph (vi) there shall be inserted “or (vii)equity notes issued by the company (“the issuing company”) and held by a company which is associated with the issuing company or is a funded company;”.
(3)In section 212 of the Taxes Act 1988 (exclusions from “distribution") in subsection (1)(b) after “(vi)" there shall be inserted “ and (vii) ”.
32 Information relating to distributions.E+W+S+N.I.(1)The following section shall be inserted after section 234 of the Taxes Act 1988—
“234A Information relating to distributions: further provisions.(1)This section applies where dividend or interest is distributed by a company which is—
(a)a company within the meaning of the Companies Act 1985 or the Companies (Northern Ireland) Order 1986, or
(a)in subsection (1) for “subsections (3) and (4) below" there shall be substituted “ section 234A ”;
(3)In section 468(3) of that Act for “234(3) and (4)" there shall be substituted “ 234A ”.