Version Superseded: 31/01/2013
Point in time view as at 22/07/2004.
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 25.
25(1)Section 434 of the Taxes Act 1988 (franked investment income etc) shall be amended as follows.U.K.
(2)Subsection (3) (certain franked investment income not to be used to frank distributions) shall cease to have effect.
(3)Subsection (6) (which makes provision in relation to section 239) shall cease to have effect.
(4)Subsection (8) (which applies where subsection (3) or (6) of section 434 applies) shall cease to have effect.
(5)Sub-paragraph (2) above has effect in relation to franked investment income which is attributable to distributions made on or after 6th April 1999.
(6)Sub-paragraphs (3) and (4) above have effect in relation to accounting periods beginning on or after 6th April 1999.
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