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Legislation
Finance (No. 2) Act 1997

Crossheading Distributions, tax credits etc on and after 2nd July 1997

  • Section 19 Pension funds no longer entitled to payment of tax credits.
  • Section 20 Losses etc not to be set against surplus franked investment income.
  • Section 21 Estates in administration: distributions to which s.233(1) applies.
  • Section 22 Lloyd’s underwriters.
  • Section 23 Insurance companies and friendly societies.
  1. Part III Income tax and corporation tax
  2. Crossheading Distributions, tax credits etc on and after 2nd July 1997

Crossheading Distributions, tax credits etc on and after 2nd July 1997

From legislation.gov.uk

Contents

  1. Section 19 Pension funds no longer entitled to payment of tax credits.
  2. Section 20 Losses etc not to be set against surplus franked investment income.
  3. Section 21 Estates in administration: distributions to which s.233(1) applies.
  4. Section 22 Lloyd’s underwriters.
  5. Section 23 Insurance companies and friendly societies.
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