Finance (No. 2) Act 1997 Sch 3 para 2

Sch 3 para 2

(1) In section 432E of the Taxes Act 1988 (section 432B apportionment: participating funds) paragraph (b) of subsection (6) (which provides for the adjustment of the net amount referable to overseas life assurance business) shall cease to have effect. (2) This paragraph has effect in relation to distributions made on or after 2nd July 1997.

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