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Finance Act 1993
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Changes over time for: Paragraph 14
Version Superseded: 29/04/1996
Alternative versions:
- 27/07/1993- Amendment
- 08/11/1993
Point in time - 29/04/1996- Amendment
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14In section 737 of that Act (manufactured dividends), after subsection (1) there shall be inserted the following subsection—
“(1A)In the case of any payment which under Schedule 23A is such that, in relation to a recipient chargeable to income tax, it would be chargeable under Schedule F, the deduction of tax which (apart from this subsection) would be deemed by virtue of subsection (1) above to have been made at the basic rate shall be deemed to have been made—
(a)at a rate of 22.5 per cent., if the payment is made on or after 6th April 1993 and before 6th April 1994; and
(b)at the lower rate, if the payment is made on or after 6th April 1994;
and, accordingly, section 350(1) shall have effect by virtue of that subsection in relation to any such payment so as to make the dividend manufacturer assessable and chargeable with income tax on the gross amount of the payment at the rate specified in paragraph (a) or, as the case may be, paragraph (b) above, instead of at the basic rate.”
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