.6.3 Pre-1999 surplus ACT and Post-1999 Shadow ACT: The 1999 Rules
ACT is not payable in respect of qualifying distributions on or after 6April 1999.ACT Regulations govern the treatment of remaining unrelieved surplus ACT which had not, by then, been set off against a company's corporation tax liability. this is not of exclusively historical interest- for details see Revenue Law, 4th edition.