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Legislation

Finance (No. 2) Act 1997

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

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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.

Distributions, tax credits etc on and after 2nd July 1997
Estates in administration: distributions to which s.233(1) applies.

Section 21 | Estates in administration: distributions to which s.233(1) applies.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 21 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)