Finance Act, 1990
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Tax credits in respect of distributions. |
36.—(1) The provisions of the Corporation Tax Act, 1976 , specified in paragraph 1 of the First Schedule shall have effect in relation to distributions made on or after the 6th day of April, 1991, as if the standard rate for the year 1991-92 and subsequent years of assessment were 25 per cent. | |
(2) The First Schedule shall have effect for the purpose of supplementing subsection (1). |