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Income and Corporation Taxes Act 1988

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Changes over time for: Cross Heading: Saving for the provisions relating to capital allowances and capital gains

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Income and Corporation Taxes Act 1988, Cross Heading: Saving for the provisions relating to capital allowances and capital gains is up to date with all changes known to be in force on or before 15 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Saving for the provisions relating to capital allowances and capital gainsU.K.

13[F1(1)]Nothing in this Schedule shall be construed as affecting—

(a)the computation of the amount of any capital allowance or balancing charge made under [F2the Capital Allowances Act]; or

(b)the computation in accordance with the 1992 Act of the amount of any chargeable gain or allowable loss;

and nothing in this Schedule shall require the profits or losses of any person to be computed for tax purposes as if, in his case, instead of income or losses falling to be brought into account in connection with the taxation of income, there were gains or losses falling to be brought into account in accordance with the 1992 Act.

[F3(2)Nothing in sub-paragraph (1) above applies to paragraph 6 above.]

Textual Amendments

F1Sch. 28AA para. 13 renumbered as para. 13(1) (with effect in accordance with s. 37 of the amending Act) by virtue of Finance Act 2004 (c. 12), s. 32(4)

F2Words in Sch. 28AA para. 13(a) substituted (with effect in accordance with s. 579 of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 68

F3Sch. 28AA para. 13(2) added (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 32(4)

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