# Finance Act 1984, Paragraph 5


The repeal of section 17(3) of the Oil Taxation Act 1975 has effect with respect to any advance corporation tax which is, within the meaning of section 77 of this Act, advance corporation tax paid by the company in respect of distributions in an accounting period of the company ending on or after 1st April 1984.

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Source: https://www.legislation.gov.uk/ukpga/1984/43/schedule/23/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1984/schedule-23/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.