Finance Act 1990

Part I Amendments of the Taxes Act 1988

1 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.

2 In section 37(1)—

(a) for the words “subsection (2) below” there shall be substituted the words “subsection (2) or (3) below”;

(b) for the words “this subsection” there shall be substituted the words “subsection (2) or (3) below”; and

(c) for the words “the amount of that tax” there shall be substituted the words “that amount”.

3 In section 213(6), for “(3)(1)(a)” there shall be substituted “(3)(a)”.

4 (1) In sections 322(1)(a) and (2) and 323(1), after the words “a British Dependent Territories citizen” there shall be inserted the words “, a British National (Overseas)”.

(2) In section 323(7), after the words “British Dependent Territories citizens” there shall be inserted the words “, British Nationals (Overseas)”.

5 In section 326(2)(a), for the words from “12” to “1969” there shall be substituted the words “11 of the [1972 c. 65.] National Debt Act 1972”.

6 In section 377(1)(b), for “(5)” there shall be substituted “(8)”.

7 In section 393(2), for “492(2)” there shall be substituted “492(3)”.

8 In section 478(3), for the words “section (2)” there shall be substituted the words “subsection (2)”.

9 In section 751(1)(a), for the words “the persons” there shall be substituted the word “persons”.

10 In section 757(7), before the words “the earliest date” there shall be inserted the words “any time on or after”.

11 In section 761(1), for the words “and Schedule” there shall be substituted the words “or Schedule”.

12 In section 773(2), for the words “this section” there shall be substituted the words “section 770”.

13 In paragraph 4(1) of Schedule 16, for “(4)” there shall be substituted “(3)”.