Introduction Overview Chapter 1: Introduction Section 997: Overview of Part
2958.This section sets out the scope of the Part. It is new.
2959.The section provides signposts to rules that define what is and is not a distribution, to rules that extend the meaning of distribution, and to the power in section 152 of FA 1995 to make modifications in relation to open-ended investment companies. Section 152 of FA 1995 is not being rewritten.