# Finance Act 1999, Section 91: Advance corporation tax: consequences of abolition.

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

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In section 32(6) of the Finance Act 1998 (meaning of “unrelieved surplus advance corporation tax”), for “paragraph 11” substitute “ paragraph 12 ”.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) The amendment made by subsection (4) above shall be deemed always to have had effect.

---
Source: https://www.legislation.gov.uk/ukpga/1999/16/section/91 (the official version)
Page: https://openlegislation.uk/finance-act-1999/section-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.