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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);",