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Point in time view as at 15/09/2016.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1988, chapter IV.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
chapter IVU.K. Capital Gains
Re-basing to 1982U.K.
96. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
97. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Unification of rates of tax on income and capital gainsU.K.
98. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Married couplesU.K.
104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Company migrationU.K.
105 Deemed disposal of assets on company ceasing to be resident in U.K.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)This section and sections 106 and 107 below shall be deemed to have come into force on 15th March 1988.
106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
MiscellaneousU.K.
108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
117 Definition of “investment trust”.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)The repeal by the Finance (No. 2) Act 1987 of section 93 of the Finance Act 1972 shall be treated as not having extended to subsection (6) of that section (amendment of definition of “investment trust” in section 359 of the Taxes Act 1970).
(3)[For section 266(4) of the M3Companies Act 1985 there shall be substituted—
“(a)Subsections (1A) to (3) of section 842 of the Income and Corporation Taxes Act 1988 apply for the purposes of subsection (2)(b) above as for those of subsection (1)(b) of that section.”;and for Article 274(4) of the M4Companies (Northern Ireland) Order 1986 there shall be substituted—
(b)Subsections (1A) to (3) of section 842 of the Income and Corporation Taxes Act 1988 apply for the purposes of paragraph (2)(b) as for those of subsection (1)(b) of that section.”]
(4)... subsection (2) above shall have effect for companies’ accounting periods ending on or before that date.
Textual Amendments
Marginal Citations
118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Yn ôl i’r brig