Finance Act, 1966
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Cesser of section 4 (b) of Finance Act, 1964. |
6.—(1) Section 4 (b) of the Finance Act, 1964 , shall not apply in relation to foreign tax in respect of income arising on or after the 1st day of April, 1966, and, accordingly, the words deleted thereby shall be taken as being restored in relation to such foreign tax. | |
(2) For the purposes of the foregoing subsection, in a case in which the foreign tax is chargeable in respect of income arising in a period of which a part is before the 1st day of April, 1966, and a part after the 31st day of March, 1966, the foreign tax shall be apportioned in proportion to the respective lengths of those parts. |