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Finance Act 1998
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46 Minor and consequential provisions about computations.U.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In the provisions of the Tax Acts which refer to the subject of the charge under Case I or II of Schedule D as “profits or gains” or “profits and gains" of a trade, profession or vocation—
(a)for “profits or gains" or “profits and gains", wherever occurring, substitute “ profits ”, and
(b)for “arising or accruing", in reference to such profits or gains, substitute “ arising ”.
The provisions affected are listed in Schedule 7 to this Act.
Textual Amendments
F1S. 46(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 453, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F2S. 46(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 453, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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