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.