2(1)In section 42 of the Taxes Management Act 1970 (procedure for making claims), as it has effect in relation to corporation tax for accounting periods ending before the day appointed under section 199 of the M1Finance Act 1994, the following provisions shall cease to have effect—U.K.
(a)in subsection (5) (form of claim) the words “Subject to subsection (5A) below,”;
(b)subsection (5A) (claims by companies for payment of tax credits); and
(c)subsection (10A) (extended meaning of terms used in subsection (5A)).
(2)This paragraph has effect in relation to tax credits in respect of distributions made on or after 6th April 1999.