Paragraph 7
(1)
Sections 235 to 237 of the Taxes Act 1988 (distributions of exempt funds and bonus issues) shall cease to have effect.
(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