Modifications etc. (not altering text)
C1Sch. 8 restricted (31.7.1998 with effect as mentioned in s. 76(1) of the amending Act) by 1998 c. 36, s. 76(5)
Sch. 8 restricted (31.7.1998) by 1998 c. 36, s. 90(4)
1.The repeals in section 42 of the Taxes Management Act 1970 (and the related repeals of section 97 of the Finance Act 1990 and in section 107 of the Finance Act 1995) have effect in accordance with paragraphs 2 and 3 of Schedule 4 to this Act.
2.The repeal in section 709 of the Income and Corporation Taxes Act 1988 has effect for the year 1999-00 and subsequent years of assessment.
3.The other repeals have effect in relation to distributions made on or after 6th April 1999.
(10) Tax credits etc: insurance companies and Lloyd’s underwriters
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 231B, in subsection (4)(b), the words “or 441A(7)”. |
| In section 434(1A), the words from “but this subsection” onwards. | ||
| Section 441A(2) to (8). | ||
| In Schedule 19AC, in paragraph 9(1), in the notionally inserted section 434(1D), the words from “but this subsection” onwards and paragraph 11A(2). | ||
| 1993 c. 34. | The Finance Act 1993. | In Schedule 20, paragraph 9(3) and, in paragraph 11(3)(c), the words “or tax credit received” and “or (3)”. |
| 1995 c. 4. | The Finance Act 1995. | In Schedule 8, paragraph 31. |
These repeals have effect in relation to distributions made on or after 6th April 1999.