CZ 10: Transitional relief for calculation of attributed repatriation dividends: 2 July 1992
You could also call this:
“Old rules for calculating special dividends on 2 July 1992 no longer apply”
This part of the law used to talk about how to work out certain types of income called ‘attributed repatriation dividends’ on 2 July 1992. It was called ‘Transitional relief’ because it helped people change from an old way of doing things to a new way. However, you don’t need to worry about this anymore. On 24 February 2016, the government decided to remove this part of the law completely. They did this through another law called the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016. This means that these rules no longer apply and you don’t need to follow them.
CZ 11: Recovery of deductions for software acquired before 1 April 1993, or
“Rules for taxing money from selling old software you got tax breaks for”
Part C
Income
Terminating provisions
CZ 10Transitional relief for calculation of attributed repatriation dividends: 2 July 1992 (Repealed)
Notes
Section CZ 10: repealed, on , by section 89 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
