# Finance (No. 2) Act 1997, Paragraph 8


(1) Section 440B of the Taxes Act 1988 (modifications where tax charged under Case I of Schedule D) shall be amended as follows.
(2) Subsection (1A) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect.
(3) Subsection (2) (which falls with the repeal of section 438(6), (6B) and (6E)) shall cease to have effect.
(4) Sub-paragraph (2) above has effect in relation to distributions made on or after 2nd July 1997.
(5) Sub-paragraph (3) above has effect for accounting periods beginning on or after 2nd July 1997.

---
Source: https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1997/schedule-3/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.