Income and Corporation Taxes Act 1988

558 Supplementary provisions.U.K.

(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)M1Regulations may make provision generally for giving effect to this Chapter, and may make different provision for different cases or descriptions of case.

(6)M2In this Chapter—

  • regulations” means regulations made by the Treasury; and

  • prescribed” means prescribed by regulations.

Textual Amendments

F1S. 558(1)-(4) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 115, Sch. 3 Pt. 1 (with Sch. 2)

Modifications etc. (not altering text)

C1 For regulations see Part III Vol.5 (under

Entertainers and sportsmen”).

Marginal Citations

M1Source-1986 Sch.11 10, 11(2)

M2Source-1986 Sch.11 11(1), (3)