Section 14 of the Finance Act, 1986, shall not apply or have effect in relation to any qualifying dividend (within the meaning of that section) that is paid on or after the 29th day of January, 1992.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1997 - onwards
13. Cesser of section 14 (taxation treatment of certain dividends) of Finance Act, 1986.
Repealed from 6 April 1997