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(1) In section 231B of the Taxes Act 1988, in subsection (4)(b), the words “or 441A(7)” shall be omitted. (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
Finance (No. 2) Act 1997 Part II — Insurance companies and Lloyd’s underwriters
The Taxes Act 1988
Section 231B
Section 434
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Section 441A
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(1) In section 441A, subsections (2) to (8) (regulations about tax credits to which insurance companies are entitled) shall cease to have effect. (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
Schedule 19AC
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The Finance Act 1993
Schedule 20
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(1) In Schedule 20 to the Finance Act 1993 (Lloyd’s underwriters: special reserve funds) the following provisions shall cease to have effect— (a) paragraph 9(3) (claims for payment of tax credits); and (b) in paragraph 11(3)(c) (value of fund as increased by tax repayment or tax credit received under paragraph 9(2) or (3)) the words “or tax credit received” and “or (3)”. (2) Sub-paragraph (1) above has effect in relation to distributions made on or after 6th April 1999.
Back to Finance (No. 2) Act 1997 — full text
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