SCHEDULES
SCHEDULE 3 Advance corporation tax
Section 248 of the Taxes Act 1988
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1
Section 248 of the Taxes Act 1988 (provisions supplemental to section 247) shall be amended as follows.
2
In subsections (2) and (3) the words “dividends or other" shall cease to have effect.
3
This paragraph has effect in relation to distributions made on or after 6th April 1999.