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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. Distributions, tax credits etc on and after 2nd July 1997
  2. Insurance companies and friendly societies.

Section 23 | Insurance companies and friendly societies.

From legislation.gov.uk

Schedule 3 to this Act (which makes provision in relation to insurance companies and friendly societies) shall have effect.

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