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Finance Act, 1997
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Amendment of section 37 (application of section 25 (attribution of distributions to accounting periods) of Finance Act, 1989 , to interim dividends) of Finance Act, 1992 .

38.— Section 37 of the Finance Act, 1992 , is hereby amended by the substitution in subsection (1) of “6th day of April, 2002” for “6th day of April, 1997”.