Income and Corporation Taxes Act 1988

[F1111 Treatment of partnerships.U.K.

(1)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(12)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(13)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1S. 111 substituted (with effect in accordance with s. 215(4)(5) of the 1994 amending Act) by Finance Act 1994 (c. 9), s. 215(1) (as amended (retrospectively) by Finance Act 1995 c. 4, s. 117(1)(a)(2)(4)) (with Sch. 20)

F2S. 111(1) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 84, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F3S. 111(2)-(13) repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 92(3), Sch. 3 (with Sch. 2)