Ss. 397-398 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24) (and ss. 397-398 (in so far as still in force in relation to distributions made before tax year 2016-17) excluded (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 20, 21(1))