Finance (No. 2) Act 1997 Sch 6 para 21

Sch 6 para 21

(1) Schedule 7 to the Finance Act 1997 shall be amended as follows. (2) Paragraph 2 (distributions treated as FIDs) shall cease to have effect. (3) Paragraphs 4 to 6 (exceptions for stock options, dividends on fixed rate preference shares and pre-sale distributions) shall cease to have effect. (4) Sub-paragraphs (2) and (3) above have effect in relation to distributions made on or after 6th April 1999.

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