# Finance (No. 2) Act 1997, Paragraph 7


(1) In section 439B of the Taxes Act 1988 (life reinsurance business: separate charge on profits) subsection (7) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect.
(2) This paragraph has effect in relation to distributions made on or after 2nd July 1997.

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Source: https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1997/schedule-3/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.