Paragraph 3

Subject to Note 6 below, the repeals of the following provisions, that is to say—

(a)

sections 387(3)(f), 737, 737C(5), (6) and (11B) and 738(3) and (4) of the Taxes Act 1988,

(b)

paragraphs 5 and 7(2) of Schedule 23A to that Act, and

(c)

section 97(5) of the Finance Act 1996,

together with the repeals listed in Note 4 below, have effect in relation to payments made on or after such day as may be appointed by order under paragraph 16(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))