Finance Act, 1973

Corporation profits tax on certain dividends.

37.—Where profits chargeable to corporation profits tax under section 52 of the Finance Act, 1920 , include a dividend, within the meaning of Article 1 of the Agreement set forth in the Second Schedule to this Act, being a dividend paid on or after the 6th day of April, 1973, and not later than the 5th day of April, 1975, the profits so chargeable shall include the amount of any tax credit appropriate to the dividend for the payment of which provision is made in the said Article I.