Finance Act 1997 (c. 16)

Part V U.K. Income Tax, Corporation Tax and Capital Gains Tax

Distributions etc. U.K.

F1 73 Tax advantages to include tax credits. U.K.

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Textual Amendments

F1 S. 73 omitted (with effect in accordance with s. 66(5) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(3)(a)