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Finance (No. 2) Act 1997

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The Taxes Act 1988

Section 231B

26(1)In section 231B of the Taxes Act 1988, in subsection (4)(b), the words “or 441A(7)” shall be omitted.

(2)This paragraph has effect in relation to distributions made on or after 6th April 1999.

Section 434

27(1)In section 434 of the Taxes Act 1988 (franked investment income etc) in subsection (1A) (which modifies paragraph 2 of Schedule F) the words from “but this subsection” onwards shall cease to have effect.

(2)This paragraph has effect in relation to distributions made on or after 6th April 1999.

Section 441A

28(1)In section 441A, subsections (2) to (8) (regulations about tax credits to which insurance companies are entitled) shall cease to have effect.

(2)This paragraph has effect in relation to distributions made on or after 6th April 1999.

Schedule 19AC

29(1)Schedule 19AC to the Taxes Act 1988 (overseas life insurance companies) shall be amended as follows.

(2)In paragraph 9(1) (which notionally inserts subsections (1C) to (1E) into section 434 of the Taxes Act 1988) in the notionally inserted subsection (1D), the words from “but this subsection” onwards shall cease to have effect.

(3)Paragraph 11A(2) (which modifies section 441A(2) and (3) of the Taxes Act 1988) shall cease to have effect.

(4)This paragraph has effect in relation to distributions made on or after 6th April 1999.

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