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Finance (No. 2) Act 1997

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Changes over time for: Cross Heading: Section 709

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Point in time view as at 31/01/2013.

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There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Cross Heading: Section 709. Help about Changes to Legislation

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.

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