An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes.
[12th March 1970]X1
Editorial Information
X1General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1) but not against each Act
Modifications etc. (not altering text)
C1Act applied in part (with modifications) by The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711), reg. 20, Sch.
C2Act applied (19.4.1991) for the year of assessment 1988-1989 by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 3(1)
C3Act extended (with modifications) (28.3.1992) for year of assessment 1989-1990 by The Lloyd’s Underwriters (Tax) (1989—90) Regulations 1992 (S.I. 1992/511), regs. 1, 3, Sch. 1
C4Power to modify Act conferred (6.3.1992) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 209(3), 289 (having effect in relation to tax for the year 1992-93 and subsequent years of assessment, and tax for other chargeable periods beginning on or after 6.4.1992 see s. 289) (with ss. 60, 101(1), 171, 201(3))
C5Act applied (with modifications) (23.3.1993 with effect for the year of assessment 1990-91 only) by The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993 (S.I. 1993/415), regs. 1(1), 3(1).
C6Act applied (with modifications) (with effect for the year of assessment 1991-92 in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(1) (with regs. 3(2), 4-7)
C7Act applied (9.3.1995 with effect in accordance with reg. 1 of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 1995 (S.I. 1995/351), reg. 4 (with regs. 5-8) (subject to S.I. 1995/352)
C8Act applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 4-12, 14, 15 (subject to S.I. 1995/351)
C9Act applied by Income and Corporation Taxes Act 1988 (c. 1), s. 374A(4) (as inserted (with effect in accordance with s. 103(7) and with application in accordance with s. 112(5) of the amending Act) by Finance Act 1995 (c. 4), s. 112(1)(5))
C10Act applied (1.5.1995) by Finance Act 1995 (c. 4), Sch. 22 para. 12(5) (with Sch. 22 para. 12(6))
C11Act restricted by Finance Act 1994 (c. 9), s. 12A (as inserted (1.6.1997) by Finance Act 1997 (c. 16), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)
C12Act applied (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), s. 35(9); s. 35 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 1(1)
C13Act power to apply or extend conferred (16.7.1998) by Teaching and Higher Education Act 1998 (c. 30), s. 22(5)(g)
C14Act applied (with modifications) (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 62(5) (with Sch. 18 paras. 59(2), 61, 62(6)); S.I. 1998/3173, art. 2
C15Act restricted by Income and Corporation Taxes Act 1988 (c. 1), s. 754B(10) (as inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 11)
C16Act extended by Income and Corporation Taxes Act 1988 (c. 1), s. 754(1A) (as inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 9(3))
C17Act construed as one with Finance Act 1998 (c. 36), Sch. 18 by s. 117(2)(4)(5) of that Act; S.I. 1998/3173, art. 2
C18Act: power to modify conferred (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 15(1)(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
C19Act: power to modify conferred (24.3.1999 for specified purposes) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), art. 14(1)(2)(b); S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)
C20Act applied (6.4.1999) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), regs. 1, 35(3)
C21Act: power to apply conferred (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 16
C22Act: power to apply conferred by Finance Act 1986 (c. 41), s. 98(1) (as extended (27.7.1999) by Finance Act 1999 (c. 16), s. 121)
C23Act modified (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), Sch. 34 para. 7
C24Act modified (retrospective and with application in accordance with s. 113(1)(2)(6)-(8) of the amending Act) by Finance Act 2002 (c. 23), Sch. 35 para. 8
C25Act applied in part (N.I.) (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836), Sch. I para. 3(2); S.R. 2002/356, art. 2(2), Sch. 1 Pt. 2
C26Act applied in part (E.W.S.) (8.12.2002) by Employment Act 2002 (c. 22), Sch. 1 para. 3(2) (with Sch. 1 para. 3(2)); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2
C27Act applied (6.4.2006) by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), reg. 14(2)
C28Act modified (with effect in accordance with ss. 156(3), 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 206 (with Sch. 2)
C29Act modified (with effect in accordance with ss. 156(3), 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 236(1) (with Sch. 2)
C30Act modified (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 711(2) (with Sch. 2)
C31Act modified (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 964(3) (with Sch. 2)
C32Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch.
C33Act modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 332(4) (with Sch. 2)
C34Act applied in part (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 671 (with Sch. 2)
C35Act applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1111(2) (with Sch. 2)
C36Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))
C37Act modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 52(4)
Commencement Information
I1Act wholly in force at 6.4.1970, see s. 119(1)