Section 14 of the Taxes Act 1988
8(1)Section 14 of the Taxes Act 1988 (ACT and qualifying distributions) shall be amended as follows.
(2)Subsections (1) and (3) to (5) (which make provision for and in connection with the imposition of ACT) shall cease to have effect.
(3)This paragraph has effect in relation to distributions made on or after 6th April 1999.