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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2001 - onwards
Version 2 of 2

43. Dividend withholding tax.

(1) Chapter 8A (inserted by the Finance Act, 1999) of Part 6 of the Principal Act is amended -

(a) in section 172A(1)(a) -

(i) by the insertion of the following definitions after the definition of "approved body of persons" (inserted by the Finance Act, 2000):

"'approved minimum retirement fund' has the same meaning as in section 784C;

'approved retirement fund' has the same meaning as in section 784A;",

(ii) by the insertion of the following definition after the definition of "qualifying employee share ownership trust":

"'qualifying fund manager' has the same meaning as in section 784A;",

(iii) by the insertion of the following definition after the definition of "qualifying non-resident person":

"'qualifying savings manager' has the same meaning as in section 848B (inserted by the Finance Act, 2001);",

and

(iv) by the insertion of the following definition after the definition of "special portfolio investment account":

"'special savings incentive account' has the same meaning as in section 848M (inserted by the Finance Act, 2001);",