Finance (No. 2) Act 1997

Section 88A of the Finance Act 1989E+W+S+N.I.

18(1)In section 88A of the M1Finance Act 1989 (lower corporation tax rate on certain insurance company profits) in subsection (3)—E+W+S+N.I.

(a)paragraph (d)(ii) (which relates to foreign income distributions) shall cease to have effect; and

(b)the words “(or by that subsection as applied by section 468R(2) of that Act)” shall cease to have effect.

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

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