Finance (No. 2) Act 1997

Section 171 of the Finance Act 1993 U.K.

20 (1) Section 171 of the M1 Finance Act 1993 (taxation of profits and allowance of losses of Lloyd’s underwriters) shall be amended as follows. U.K.

(2) Subsection (2A) (which makes provision in relation to foreign income dividends) shall cease to have effect.

(3) This paragraph has effect in relation to distributions made on or after 6th April 1999.

Marginal Citations

M1 1993 c. 34.