General collection rules - Payments for foreign dividends (FDP)
RG 1: FDP rules and their application
You could also call this:
“FDP rules no longer apply since 30 June 2009”
The FDP rules and their application, which were part of the general collection rules in the Income Tax Act 2007, are no longer in effect. These rules were removed on 30 June 2009. This means that they don’t apply anymore and you don’t need to worry about them.
“This provision about foreign dividends no longer applies”
Part R
General collection rules
Payments for foreign dividends (FDP)
RG 1FDP rules and their application (Repealed)
Notes
Section RG 1: repealed (with effect on 30 June 2009), on , by section 540(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
