(1) The Schedule referred to as Schedule F is as follows:
Schedule F
1. In this Schedule, "distribution" has the meaning assigned to it by Chapter 2 of Part 6 and sections 436, 436A, 437, 816(2)(b) and 817.
2. Income tax under this Schedule shall be chargeable for any year of assessment in respect of all dividends and other distributions in that year of a company resident in the State which are not specially excluded from income tax and, for the purposes of income tax, all such distributions shall be regarded as income however they are to be dealt with in the hands of the recipient.
3. [deleted]
(2) No distribution chargeable under Schedule F shall be chargeable under any other provision of the Income Tax Acts.