# Finance Act 1994, Paragraph 20 Extent: E+W+S+N.I. (1) Section 826 of the Taxes Act 1988 shall be amended as follows. (2) In subsection (1) the following paragraph shall be inserted after paragraph (a)β€” β€œ(aa) a repayment falls to be made under sections 246N and 246Q of advance corporation tax paid by a company in respect of distributions made by it in such an accounting period; or”. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/16/paragraph/20 (the official version) Page: https://openlegislation.uk/finance-act-1994/schedule-16/paragraph-20 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.