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Finance Act 1984

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This is the original version (as it was originally enacted).

PART VIIncome Tax: The Additional Rate

ChapterShort TitleExtent of Repeal
The repeal in subsection (6) of section 87 of the Finance Act 1972 does not have effect for the purpose of determining whether a person has paid tax in respect of excess liability, within the meaning of that subsection, for the year 1983-84 or any earlier year of assessment or the amount so paid.
1970 c. 10.The Income and Corporation Taxes Act 1970.In section 30(3), the words " or additional".
In section 36(1), the words " or additional".
In section 38(2) the words from " and in determining" to " investment income ".
In sections 403(1), 424(c), 430(1), 457(1) and 458(1) the words " or additional".
1971 c. 68.The Finance Act 1971.Section 32(3) and (4).
Section 34(4).
In Schedule 7, in paragraph 2(2), the words " or additional ".
1972 c. 41.The Finance Act 1972.In section 87(6), the words " or additional".
In Schedule 16, in paragraph 5(6A), the words " or additional".
1973 c. 51.The Finance Act 1973.In section 44, the words " or additional".
In section 59(2), the words from "the additional rate" to " them and ".
1974 c. 30.The Finance Act 1974.Section 15.
In section 16(1), the words following " subsection (2) below ".
In section 43(1), the words from " In this subsection " onwards.
In Schedule 7, paragraph 1 and, in paragraph 9(5), the words from " and " onwards.
1975 c. 7.The Finance Act 1975.In Schedule 2, in paragraph 19(1A) the words "or additional".
1980 c. 48.The Finance Act 1980.In section 24(3), the words from "or over which" to " additional rate ", the word " respectively ", where it first occurs, and the words " and the investment income threshold ".

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