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Finance Act 1994
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20(1)Section 826 of the Taxes Act 1988 shall be amended as follows.
(2)In subsection (1) the following paragraph shall be inserted after paragraph (a)—
“(aa)a repayment falls to be made under sections 246N and 246Q of advance corporation tax paid by a company in respect of distributions made by it in such an accounting period; or”.
(3)The following subsection shall be inserted after subsection (2)—
“(2A)In relation to advance corporation tax paid by a company in respect of distributions made by it in an accounting period, the material date for the purposes of this section is the date on which corporation tax for that accounting period became (or, as the case may be, would have become) due and payable in accordance with section 10.”
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