# Finance (No. 2) Act 1997, Paragraph 19


(1) In section 709 of the Taxes Act 1988 (meaning of tax advantage etc) in subsection (2A) (references to a relief and to repayment of tax to include references to a tax credit and payment of any amount in respect of a tax credit) the words “and to a repayment of tax”, “respectively” and “and to a payment of any amount in respect of a tax credit” shall be omitted.
(2) This paragraph has effect for the year 1999-00 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1997/schedule-4/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.