{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-4/paragraph-26",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-4/paragraph-26.json",
  "legislation": "ukpga/1997/58",
  "legislation_title": "Finance (No. 2) Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1997",
  "path": "schedule/4/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "(1) In section 231B of the Taxes Act 1988, in subsection (4)(b), the words “or 441A(7)” shall be omitted.\n(2) This paragraph has effect in relation to distributions made on or after 6th April 1999.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/26",
    "retrieved_at": "2026-10-29T09:23:52.893398+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}