General collection rules - Payments for foreign dividends (FDP)
RG 2: Foreign dividends
You could also call this:
“This provision about foreign dividends no longer applies”
You no longer need to worry about foreign dividends in this part of the law. The rule about foreign dividends used to be here, but it was removed on 30 June 2009. This means that this specific rule doesn’t apply anymore. If you want to know about how foreign dividends are treated now, you might need to look at other parts of the tax law.
Part R
General collection rules
Payments for foreign dividends (FDP)
RG 2Foreign dividends (Repealed)
Notes
Section RG 2: repealed (with effect on 30 June 2009), on , by section 540(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
