Tax on dividends from foreign subsidiaries extended to cover an additional financial year, preserving the special dividend taxation regime. The amendment adds the phrase 'or beginning on the 1st day of April, 2014' to sub-section (1), extending the temporal application of the special dividend-tax provision to include dividends received in the financial year beginning on that date, effective from the first day of April, 2014 and applying to the consequent assessment year.