# Finance Act 1993, Paragraph


(6) Taxation of distributions
Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In section 233(1)(c), the words “as income which is not chargeable at the lower rate and”.
1992 c. 12.
The Taxation of Chargeable Gains Act 1992.
In section 5(2)(a), the words “(liability to income tax at the additional rate)”.
1992 c. 48.
The Finance (No. 2) Act 1992.
In section 19, in subsection (3), the words “233(2)” and, in subsection (4), the words “233(1)(c)”.
These repeals have effect for the year 1993-94 and subsequent years of assessment.

---
Source: https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III/paragraph/wrapper9n1 (the official version)
Page: https://openlegislation.uk/finance-act-1993/schedule-23/part-III/paragraph-wrapper9n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

