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Finance Act 1988

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Changes over time for: Section 75

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Version Superseded: 31/01/2013

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Point in time view as at 21/07/2008. This version of this provision has been superseded. Help about Status

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75 Premiums for leases etc.U.K.

Sections 39(3) and 780(5) of, and Schedule 2 to, the Taxes Act 1988 (top-slicing relief where premiums for leases etc. chargeable to income tax) shall not have effect for the year 1988-89 or any subsequent year of assessment.

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