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Legislation

Finance Act 1997

Crossheading Distributions etc.

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Section 69 Special treatment for certain distributions.
Section 70 Distributions of exempt funds.
Section 71 Set-off against franked investment income.
Section 72 FIDs paid to unauthorised unit trusts.
Section 73 Tax advantages to include tax credits.

Distributions etc.
Tax advantages to include tax credits.

Section 73 | Tax advantages to include tax credits.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 73 omitted (with effect in accordance with s. 66(5) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(3)(a)