SCHEDULES

SCHEDULE 4U.K. Tax credits, taxation of distributions etc

Modifications etc. (not altering text)

C1Sch. 4 applied (with modifications) ( temp. from 6.4.1999 to 6.4.2004) by S.I. 1998/1871, reg. 4

Part II U.K. Insurance companies and Lloyd’s underwriters

U.K.The Taxes Act 1988

Section 231BU.K.

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

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

Section 434U.K.

F127U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 4 para. 27 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

Section 441AU.K.

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

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

Schedule 19ACU.K.

F229U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 4 para. 29 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1