Paragraph 2

The repeal of paragraph 6 of Schedule 23A to the Taxes Act 1988 and—

(a)

the repeals in paragraph 1(1) of that Schedule of the definitions of “unapproved manufactured payment” and “unapproved stock lending arrangement”, and

(b)

the repeal of paragraph (b) of paragraph 1(2) of that Schedule, and

(c)

the repeals in paragraph 7(3) of that Schedule,

have effect in relation to manufactured payments made on or after such day as may be appointed by order under paragraph 7(1) of Schedule 10 to this Act.

Notes on Schedule 18

Modifications

C1: S. 76(7) amendment to earlier affecting provision S.I. 1992/1655, reg. 4 (19.3.1997) by The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997 (S.I. 1997/471), reg. 4

Notes on Part VI

Modifications

C1: Sch. 18 Pt. VI(3) extended (31.7.1998) by 1997 c. 58, s. 4(7) (with s. 3(3))