Part IU.K. Amendments of the Taxes Act 1988
1U.K.The Taxes Act 1988 shall have effect, and shall be deemed always to have had effect, subject to the amendments made by this Part of this Schedule.
2U.K.In section 37(1)—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)for the words “the amount of that tax” there shall be substituted the words “ that amount ”.
Textual Amendments
F1Sch. 14 para. 2(a)(b) repealed (31.7.1998 with effect in accordance with section 38(2) and (3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note
3U.K.In section 213(6), for “(3)(1)(a)” there shall be substituted “ (3)(a) ”.
4F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 14 para. 4(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F3Sch. 14 para. 4(2) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 167(3), Sch. 8 Pt. 1 (with Sch. 7)
F45U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F4Sch. 14 para. 5 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F56U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F5Sch. 14 para. 6 repealed (27.7.1999 with effect in relation to any payment of interest falling within s. 38(3)(4) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(7) Note 4
F67U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F6Sch. 14 para. 7 repealed(for losses incurred in accounting periods ending on or after 01.04.1991) by Finance Act 1991 (c. 31, SIF 63:1), s. 123, Sch. 19 Pt.V Note 4.
8U.K.In section 478(3), for the words “section (2)” there shall be substituted the words “ subsection (2) ”.
9U.K.In section 751(1)(a), for the words “the persons” there shall be substituted the word “ persons ”.
10U.K.In section 757(7), before the words “the earliest date” there shall be inserted the words “ any time on or after ”.
11U.K.In section 761(1), for the words “and Schedule” there shall be substituted the words “ or Schedule ”.
F712U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F7Sch. 14 para. 12 repealed (31.7.1998 with effect as mentioned in s. 108(5) of the repealing Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(25) Note
F813U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F8Sch. 14 para. 13 repealed (27.7.1999 with effect as mentioned in s. 91 of the repealing Act) by 1999 c. 16, ss. 93, 139, Sch. 20 Pt. III(19) Note