http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/12

SCHEDULES

SCHEDULE 12Tax credit for certain foreign distributions

Part 2Consequential provision

FA 1993

16

In section 171(2B) of FA 1993 (Lloyd's underwriters etc: taxation of profits and allowance of losses), for “Section 397(1)” substitute “ Sections 397(1) and 397A(2) ”.