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Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Section 39
Version Superseded: 01/04/2009
Alternative versions:
- 01/02/1991- Amendment
- 01/04/2000
Point in time - 01/04/2009- Amendment
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Point in time view as at 01/04/2000. This version of this provision has been superseded.
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39 Saving for pre-1963 leases, and special relief for individuals.U.K.
(1)M1Subject to subsection (2) below, sections 34 to 36 shall not apply in relation to a lease granted, or an estate or interest in land sold, before the beginning of the year 1963-64 or in pursuance of a contract entered into before 4th April 1963.
(2)Section 34(5) shall apply to the variation or waiver of any terms of a lease (not being a variation or waiver made in pursuance of a contract entered into before 4th April 1963) notwithstanding that the lease was granted before the beginning of the year 1963-64.
(3)Schedule 2shall have effect for giving relief on a claim being made by him in that behalf from any increase in an individual’s liability to income tax which is attributable to amounts being treated by virtue of section 34, 35or 36as receipts for a single year of assessment rather than as receipts for the period in relation to which they are chargeableF1.
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