Paragraph 26
(1)
In section 231B of the Taxes Act 1988, in subsection (4)(b), the words “or 441A(7)” shall be omitted.
(2)
This paragraph has effect in relation to distributions made on or after 6th April 1999.
Notes on Schedule 4
Modifications
- C1
Sch. 4 applied (with modifications) ( temp. from 6.4.1999 to 6.4.2004) by S.I. 1998/1871, reg. 4