Chwilio Deddfwriaeth

Finance (No. 2) Act 1997

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Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

U.K.The Taxes Act 1988

Section 231U.K.

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Section 232U.K.

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Section 233U.K.

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Sections 235 to 237U.K.

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

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

Section 238F4F4U.K.

Textual Amendments

F4Sch. 4 para. 8 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt.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

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Section 241F5F5U.K.

Textual Amendments

F5Sch. 4 para. 9 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt.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

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Section 249U.K.

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Section 421U.K.

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Textual Amendments

F7Sch. 4 para. 11 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

Section 469U.K.

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Textual Amendments

Section 549U.K.

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Section 660CU.K.

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Section 687U.K.

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Textual Amendments

Section 689BU.K.

F1216U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12Sch. 4 para. 16 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

Section 699U.K.

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Section 703F14F14U.K.

Textual Amendments

F14Sch. 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

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Section 709U.K.

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.U.K.

(2)This paragraph has effect for the year 1999-00 and subsequent years of assessment.

Section 743U.K.

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Textual Amendments

Section 819U.K.

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Textual Amendments

F16Sch. 4 para. 21 repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

Section 832U.K.

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Textual Amendments

Schedule 13F18F18U.K.

Textual Amendments

F18Sch. 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

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