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Legislation

Finance (No. 2) Act 1997

Crossheading Distributions, tax credits etc: avoidance

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Section 24 Taxation of dealers in respect of distributions etc.
Section 25 Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
Section 26 Purchase and sale of securities.
Section 27 Payments to companies under section 687 of the Taxes Act 1988.
Section 28 Arrangements to pass on value of tax credit.
Section 29 Unauthorised unit trusts.

Distributions, tax credits etc: avoidance
Arrangements to pass on value of tax credit.

Section 28 | Arrangements to pass on value of tax credit.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 28 omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 57(3)