Income and Corporation Taxes Act 1988

1The provisions of this Part of this Schedule have effect for the purposes of paragraph (a) of subsection (1) of section 748 [F1and the other provisions of Chapter IV of Part XVII which refer to a company pursuing an acceptable distribution policy].

Textual Amendments

F1Words in Sch. 25 para. 1 inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 26; S.I. 1998/3173, art. 2