Finance Act 1993

(11) Pay and file

Chapter	Short title	Extent of repeal
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 343(3), the word “claim”, in the second place where it occurs. In section 395, in the words after paragraph (c) of subsection (1) and in subsection (4), the words “to claim relief”. In section 400(2)(a), the words “or, if a claim had been made under that subsection, would be”.
1991 c. 31.	The Finance Act 1991.	In Schedule 15, paragraphs 2 and 9.

Chapter

Short title

Extent of repeal

1988 c. 1.

The Income and Corporation Taxes Act 1988.

In section 343(3), the word “claim”, in the second place where it occurs.

In section 395, in the words after paragraph (c) of subsection (1) and in subsection (4), the words “to claim relief”.

In section 400(2)(a), the words “or, if a claim had been made under that subsection, would be”.

1991 c. 31.

The Finance Act 1991.

In Schedule 15, paragraphs 2 and 9.

The repeals in the Income and Corporation Taxes Act 1988 and the repeal of paragraph 9 of Schedule 15 to the Finance Act 1991 have effect in relation to accounting periods ending after the day appointed for the purposes of section 10 of the Income and Corporation Taxes Act 1988.