SCHEDULES
C1SCHEDULE 4 Tax credits, taxation of distributions etc
Part I General
The Taxes Act 1988
Section 231
F54
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 232
F65
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 233
F76
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sections 235 to 237
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.
Section 238F1F1
Sch. 4 para. 8 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by 1998 c. 36, ss. 31, 165, Sch. 3 para. 45, Sch. 27 Pt. III(2) Note
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 241F2F2
Sch. 4 para. 9 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by 1998 c. 36, ss. 31, 165, Sch. 3 para. 46, Sch. 27 Pt. III(2) NOte
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 249
F810
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 421
F1611
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 469
F1212
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 549
F913
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 660C
F1014
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 687
F1315
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 689B
F1716
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 699
F1117
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 703F3F3
Sch. 4 para. 18 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by 1998 c. 36, ss. 31, 165, Sch. 3 para. 47, Sch. 27 Pt. III(2) Note
18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 709
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.
Section 743
F1420
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 819
F1821
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 832
F1522
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule 13F4F4
Sch. 4 para. 23 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by 1998 c. 36, ss. 31, 165, Sch. 3 para. 48, Sch. 27 Pt. III(2) Note
23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 4 applied (with modifications) ( temp. from 6.4.1999 to 6.4.2004) by S.I. 1998/1871, reg. 4