Version Superseded: 06/04/2005
Point in time view as at 01/02/1991.
There are currently no known outstanding effects for the Finance Act 1988, Paragraph 3.
3U.K.In section 63 (special basis on discontinuance of trade etc.)—
(a)in subsection (1)(b), for the words “that person” and the word “he”, in both places where it occurs, there shall be substituted the words “ income tax ”, and
(b)in subsection (2), for the words “a person has been charged with income tax” there shall be substituted the words “ income tax has been charged ”.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
