Finance Act, 1974
|
Application of section 20 of Finance Act, 1969. |
23.—The repeal, by virtue of section 14 , of section 18 (2) (a) of the Finance Act, 1969 , shall not prevent section 20 of the said Act from applying to a dividend paid on or after the 6th day of April, 1974, in a case where the dividend is paid out of profits exempted from tax by virtue of the said section 18 (2) (a), or is paid in part out of such profits and in part out of other profits. |