Finance Act, 1983
Cesser of certain provisions. |
51.—(1) The provisions of the Corporation Tax Act, 1976 , specified in subsection (2) shall not have effect in relation to distributions (other than dividends falling within section 49 (2)) made on or after the 9th day of February, 1983. | |
(2) The provisions of the Corporation Tax Act, 1976 , referred to in subsection (1) are section 18 (4), subsection (8) (inserted by the Finance Act, 1982 ) of section 25, paragraph (b) of the proviso to section 26(3) and sections 90,91,167 and 168. |