# Finance Act 1997, Paragraph 4

Extent: E+W+S+N.I.

In Schedule 23A to the Taxes Act 1988 (manufactured payments)—
(a) paragraph 6 (unapproved manufactured payments) shall cease to have effect; and
(b) in paragraph 7(3)—
(i) in paragraph (a), the words “except where paragraph 6 above applies, and” shall be omitted;
(ii) paragraph (b) shall be omitted; and
(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-10/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.