- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (28/09/2004)
- Gwreiddiol (Fel y'i Deddfwyd)
Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Section 3
Version Superseded: 06/04/2007
Alternative versions:
- 01/02/1991- Amendment
- 01/05/1995- Amendment
- 19/03/1997- Amendment
- 28/09/2004
Point in time - 06/04/2007- Amendment
Status:
Point in time view as at 28/09/2004. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 3 is up to date with all changes known to be in force on or before 18 November 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.
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3 Certain income charged at basic rate.U.K.
M1 Where a person is required to be assessed and charged with income tax in respect of any property, profits or gains out of which he makes any payment in respect of—
(a)any annuity or other annual payment (not being interest); or
(b)any royalty or other sum in respect of the user of a patent; F1. . .
(c)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
he shall, in respect of so much of the property, profits or gains as is equal to the payment and may be deducted in computing his total income, be charged at the basic rate.
Textual Amendments
F1S. 3(c) and preceding word repealed (with effect in accordance with Sch. 18 Pt. 6(2) Note of the amending Act) by Finance Act 1997 (c. 16), s. 113 {Sch. 18}
Marginal Citations
M1Source—1970 s.3; 1971 Sch.6 2
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