- Latest available (Revised)
- Point in Time (06/03/1992)
- Original (As enacted)
Version Superseded: 01/07/1992
Point in time view as at 06/03/1992.
Income and Corporation Taxes Act 1988, SCHEDULE 29 is up to date with all changes known to be in force on or before 06 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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s.844
F11 and 2U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 29 paras. 1, 2 repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
3U.K.The Taxes Management Act 1970 shall have effect subject to the amendments made by paragraphs 4 to 10 below.
F24U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 29 para. 4 repealed (with effect in accordance with s. 90 of the repealing Act) by Finance Act 1990 (c. 29), Sch. 19 Pt. 5, Note 2
F35U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
6The following section shall be inserted after section 16—[for text see 1970(M) s.16A—agency workers].
7F4(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
(2)In subsection (2) and (3) of that section for the words “this section” there shall be substituted the words “ subsection (1) above ”.
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F4Sch. 29 para. 7(1)(3) repealed (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 4, Note 9
8(1)In subsection (1) of section 55 (recovery of tax not postponed) the following paragraph shall be [F5substituted for paragraph (g)]—[for text see Taxes Management Act 1970 (c. 9), s. 55(1)(g) ].U.K.
(2)The following subsection shall be inserted in that section after subsection (6)—[for text see Taxes Management Act 1970 (c. 9), s. 55(6A)].
Textual Amendments
F5Words in Sch. 29 para. 8 substituted (retrospectively) by Finance Act 1988 (c. 39), s. 146, Sch. 13 paras. 1, 13
9U.K.The following Table shall be substituted for the Table in section 98—[for text see Taxes Management Act 1970 (c. 9), s. 98].
10(1)The Taxes Management Act 1970, as amended by the Finance (No.2) Act 1987, shall have effect, after the day appointed under section 95 of the 1987 Act for the purposes of the provision in question, subject to the following amendments.
(2)In section 11(8) for “286” there shall be substituted “ 419 ”.
(3)In section 30(2A) and (3A) for “87 of the Finance (No.2) Act 1987” there shall be substituted “ 826 of the principal Act ”.
(4)In section 87A—
(a)in subsection (1) for “243(4)” there shall be substituted “ 10 ”;
F6(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)in subsection (4), in paragraph (a) for “85 of the Finance Act 1972” there shall be substituted “ 239 of the principal Act ”, and in paragraph (b) for “85” there shall be substituted “ 239 ”; and
(d)in subsection (5) for the words from “subsection” to “1972” there shall be substituted “ section 252(5) of the principal Act ”.
(5)In section 89 for “87 of the Finance (No.2) Act 1987” there shall be substituted “ 826 of the principal Act ”.
(6)In section 91(2A) for “90 of the Finance (No.2) Act 1987” there shall be substituted “ 10 of the principal Act ”.
(7)In section 94(8) for the words from “subsection (3)” to “1972” there shall be substituted “ section 239(3) of the principal Act ”;
(8)In section 109—
(a)in subsection (3) for “286” and “(4)” there shall be substituted “ 419 ” and “ (3) ”;
(b)in subsection (3A) for “(5)” and “286” (twice) there shall be substituted “ (4) ” and “ 419 ”.
Textual Amendments
F6Sch. 29 para. 10(4)(b) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
11In section 1 of the Friendly Societies Act (Northern Ireland) 1970 at the end of subsection (3) there shall be added the following—
“but nothing in this subsection shall apply with respect to—
(a)policies issued in respect of insurances made on or after 19th March 1985; or
(b)policies issued in respect of insurances made before that date which are varied on or after that date.”
F712U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F7Sch. 29 para. 12 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
13U.K.In section 7 of the Friendly Societies Act 1974 at the end of subsection (3) there shall be added the following—
“but nothing in this subsection shall apply with respect to—
(a)policies issued in respect of insurances made on or after 19th March 1985; or
(b)policies issued in respect of insurances made before that date which are varied on or after that date.”
14In section 9(1) of the M1Social Security Act 1975 and the M2Social Security (Northern Ireland) Act 1975 (Class IV contributions) the reference to profits or gains chargeable to income tax under Case I or II of Schedule D shall be taken to include a reference to profits or gains consisting of a payment of enterprise allowance (within the meaning of section 127 of this Act) chargeable to income tax under Case VI of Schedule D.
F815U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F8Sch. 29 para. 15 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F916U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F9Sch. 29 para. 16 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F1017U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Sch. 29 para. 17 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F1118U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F11Sch. 29 para. 18 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F1219U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F12Sch. 29 para. 19 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F1320U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F13Sch. 29 para. 20 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F1421U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F14Sch. 29 para. 21 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F1522U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15Sch. 29 para. 22 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F1623U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F16Sch. 29 para. 23 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F1724U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F17Sch. 29 para. 24 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F1825U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F18Sch. 29 para. 25 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F1926U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F19Sch. 29 para. 26 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F2027U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F20Sch. 29 para. 27 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
F2128U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F21Sch. 29 para. 28 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)
30U.K.In paragraph 36(3) of Schedule 2 to the Administration of Justice Act 1985 for all the words preceding “any reference” there shall be substituted the words “ (3) In sections 745(3) and 778(3) of, and paragraph 14(5) of Schedule 15 to, the Income and Corporation Taxes Act 1988 ”.
31U.K.In Schedule 1 to the Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 for the heading preceding paragraph 41 there shall be substituted the following—
32In the enactments specified in Column 1 of the following Table for the words set out or referred to in Column 2 there shall be substituted the words set out in the corresponding entry in Column 3.
Enactment amended | Words to be omitted | Words to be substituted |
---|---|---|
In the Provisional Collection of Taxes Act 1968 c. 2 | ||
Section 1(1A)(a) | 343 of the Income and Corporation Taxes Act 1970 | 476 of the Income and Corporation Taxes Act 1988 |
1(1A)(b) | 27 of the Finance Act 1984 | 479 of that Act |
5(1)(c) | from “243(6)” to “1972” | 8(5) of the Income and Corporation Taxes Act 1988 |
5(2) | from “the said” to “1972” | sections 8(5) and 822 of the 1988 Act (over-deductions from preference dividends before passing of annual Act) |
In the Capital Allowances Act 1968 c.3 | ||
[Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.] | ||
In the Finance Act 1969 c. 32 | ||
Section 58(1)(a) | 204 of the Income and Corporation Taxes Act 1970 | 203 of the Income and Corporation Taxes Act 1988 |
In the Taxes Management Act 1970 c. 9 | ||
Section 6(1)(c) | 463 | 706 |
8(8) | 457 or 458 | 683 or 684 |
8(9) | 86 of the Finance Act 1972 | 231 of the principal Act |
9(4) | 155 | 114 |
11(6) | 85(4) of the Finance Act 1972 | 239(4) of the principal Act |
12(5) | 137(4) | 100(2) |
15(7)(a) | from “section 196” to “1977” | sections 141, 142, 143, 145 or 154 to 165 of the principal Act |
15(11)(b) | Part II of the Finance Act 1976 | Part V of the principal Act |
80 to 82 | 34 to 36 | |
27(2) | 454(3) | 681(4) |
29(2) | Schedule 16to the Finance Act 1972 | sections 426to 430of the principal Act |
F2229(8) | 39(3) | 284(4) F23 |
30 | 47 or 48 (twice) | 824 or 825 of the principal Act or section 47 |
31 | all of subsection (3) | (3) The appeal shall be to the Special Commissioners if the assessment is made— |
(a) by the Board; or | ||
(b) under section 350, 426, 445, 740, 743(1) or 747(4)(a) of the principal Act; or | ||
(c) under section 38 of the Finance Act 1973 or section 830 of the principal Act and is not an assessment to tax under Schedule E; | ||
or if the appeal involves any question as to the application of Part XV or XVI of the principal Act. | ||
35(2)(b) | 187 | 148 |
42(3)(a) | 27 | 278 |
42(3)(c) | section 218 | subsection (5) of section 614 |
42(3)(c) | that section | section 615(3) of that Act |
47B | Schedule 5 to the Finance Act 1983 | Chapter III of Part VII of the principal Act |
47B | paragraph 5A(5) of that Schedule | section 294(5) of that Act |
55(1)(b) | 204 | 203 |
55(1)(c) | Schedule 20 to the Finance Act 1972 | Schedule 16 to the principal Act |
55(1)(e) | Schedule 14 to the Finance Act 1972 | Schedule 13 to the principal Act |
55(1)(g) | 88of the Finance Act 1984 | 753of the principal Act |
F2455(1)(g) | 82(4)(a) | 747(4)(a) F24 |
58(3)(b) | from “sections” to “that Act or” | section 102, 113(5), 263(5) and (6), 343(10) or 783(9) of the principal Act, or paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970, or F25 |
63(3) (as substituted by Schedule 4 to the Debtors (Scotland) Act 1987 c.18) | 204 | 203 |
71(1) | Part XI | sections 6 to 12 and Parts VIII and XI |
78(1) | 89 | 43 |
F26 . . . | F26 . . . | F26 . . . |
78(5) | 533 | 839 |
86(2)(b) | 204 | 203 |
86(2)(d) | 14 to the Finance Act 1972 | 13 to the principal Act |
86(4) | 5 (three times) | 3 |
86(4) | 4(3) | 5(4) |
86(4) | 14 to the Finance Act 1972 | 13 to the principal Act |
86(4) | 243(4) | 10(1) |
86(4) | 344 | 478 |
87 | 14 (four times) | 13 |
87 | 20 (four times) | 16 |
87 | the Finance Act 1972 | the principal Act |
88(2) | 14 or 20 to the Finance Act 1972 | 13 or 16 to the principal Act |
88(5)(b) | 4(2) | 5(2) |
88(5)(c) | 4(3) | 5(4) |
91(3)(c) | 204 | 203 |
93(1) | 39(3) | 284(4) F27 |
93(3) | 204 | 203 |
94(2) | 240(5) or 246(3) | 7(2) or 11(3) |
95(1)(a) | 39(3) | 284(4) F27 |
109(4) | 286(5) | 419(4) |
109(1)-(3),(5) | section 286 | sections 419 and 420 |
118(1) | 526(5) | 832(1) |
118(1) | 354 | 468 |
118(1) | 1970 | 1988 |
Schedule 2, para.2(2), in column 1 of the Table | II of Part I | I of Part VII |
65(4) | 351(5) | |
3 | 2 | |
para.2(2), in column 2 of the Table | 158(1) | 121(1), (2) |
315(3) | 441(3) | |
331 | 459 | |
332 | 460 | |
338 | 467 | |
339 | 484 | |
384 | 527 | |
389 | 534 | |
391 | 536 | |
392 | 538 | |
3, para.3,5 | 204 (three times) | 203 |
para.5B | 65 of the Finance Act 1976 | 159 of the principal Act |
para.8 | section 286 | sections 419 and 420 |
para.8 | 15 of Schedule 16 to the Finance Act 1972 | 13 of Schedule 19 to the principal Act |
last para. | from “11” to “to the principal Act” | 102, 113(5), 263(5) and (6), 343(10) and 783(9) of the principal Act, to paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970 |
F28. . . | ||
F28. . . | ||
In the Friendly Societies Act (Northern Ireland) 1970 c. 31 (N.I.) | ||
Section 1(5) | (2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970 | (1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988 |
82(4) | 226(13) of the Income and Corporation Taxes Act 1970 | 620(9) of the Income and Corporation Taxes Act 1988 |
In the Finance Act 1971 c. 68 | ||
Section 21 | the whole of subsection (6) | (6) Part II of Schedule 3 to this Act shall have effect. |
40(2)(a), 43(3) | 533 | 839 F29 |
44(5), (6) | VIIIof the Taxes Act or Chapter IIof Part IIIof the Finance Act 1976(Schedule E) (twice) | Schedule E |
F3044(6) | 63of the Finance (No. 2)Act 1987 | 404of the Taxes Act |
F3044(6) | 533of the Taxes Act | 839of that Act |
F3044(7) | 533 | 839 F30 |
47(1) | the whole of paragraph (ii) | (ii)the provisions of this Chapter as applied by this subsection shall have effect subject to section 198(2)of the Taxes Act (offices and employments with duties abroad). |
F3047(2) | from beginning to “shall each” | Section 306of the Income and Corporation Taxes Act 1970(capital allowances for machinery and plant used by investment or life assurance companies) shall |
F3069(2) | 1970 | 1988 |
Schedule 3, para.8(1), (5) | the Taxes Act | the Income and Corporation Taxes Act 1970 |
para.8(3) | the words from “sub-paragraphs” to “this Schedule)” | section 598(2) to (4) of the Taxes Act |
para.8(4) | 1970 | 1970 or Chapter I of Part XIV of the Taxes Act |
8,para.3 | 533 (three times) | 839 F30 |
para.8(4), 8A(11) | 169(4)(d), 174(6)and 259(2) | 383(5)(d), 388(7)and 403(3) F30 |
para.13 | 533of the Taxes Act | 839of that Act |
F30F31para.13 | 63of the Finance (No.2)Act 1987 | 404of the Taxes Act |
F30F31In the Finance Act 1972 c. 41 | ||
Section 68(10) | 533 | 839 F32 |
69(1)(c)(i) | 533 | 839 F32 |
69(4) | 80 | 34 F32 |
134(2) | 1970 | 1988 |
In the Finance Act 1973 c. 51 | ||
Section 32(1)(b) | 30 above | 395 of the Taxes Act 1988 |
32(1)(c) | 31 above | 116 of that Act |
32(1)(c) | 85(5) of the Finance Act 1972 | 239(5) of that Act |
32(1)(d) | 92 of the Finance Act 1972 | 240 of that Act |
32(2) | from beginning of paragraph (a) to end of paragraph (d) | (a) section 410(1) or (2) of or paragraph 5(3) of Schedule 18 to the Taxes Act 1988; |
(b) section 395(1)(c) of that Act; | ||
(c) section 116(1) of that Act; | ||
(d) paragraph 5(3) of Schedule 18 to or section 240(11) of that Act. | ||
32(3) | 258 of the Income and Corporation Taxes Act 1970 | 402 of the Taxes Act 1988 |
38(2)(d) | 237(5) of the Taxes Act | 254(1) of the Taxes Act 1988 |
38(3) | from beginning to “such rights” | Any gains accruing on the disposal of exploration or exploitation rights |
38(3B) | 533 of the Taxes Act | 839 of the Taxes Act 1988 |
38(5) | the Taxes Act | the Taxes Act 1970 |
59 | all of subsection (2) | (2) In this Act— |
(a) “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and | ||
(b) “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988. | ||
Schedule 15, para.2,4 | this Act | this Act or section 830 of the Taxes Act 1988 |
15, para.6 | 533 of the Taxes Act | 839 of the Taxes Act 1988 |
In the Friendly Societies Act 1974 c. 46 | ||
Section 7(5) | (2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970 | (1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988 |
93(4) | 226(13) of the Income and Corporation Taxes Act 1970 | 620(9) of the Income and Corporation Taxes Act 1988 |
In the Social Security Act 1975 c. 14 and in the Social Security (Northern Ireland) Act 1975 c. 15 | ||
Schedule 2, para.1 | 1970 (three times) | 1988 |
para.3(1) | 1970 | 1988 |
para.3(1)(a) | section 168 | sections 380 and 381 |
para.3(1)(b) | 169 | 383 |
para.3(1)(c) | 171 | 385 |
para.3(1)(d) | section 174 | sections 388 and 389 |
para.3(2)(a) | II of Part I of the Act of 1970 | I of Part VII of the Act of 1988 |
para.3(2)(b) | 226 and 227 | 619 and 620 |
para.3(2)(c) | section 75 of the Finance Act 1972 | section 353 of the Act of 1988 |
para.3(2)(d) | 173 of the Act of 1970 | 387 of the Act of 1988 |
para.3(2)(d) | 53 | 350 |
para.3(2)(e) | 175 | 390 |
para.3(2)(f) | the whole paragraph | (f) section 617(5) of the Act of 1988 (relief for Class 4 contributions) |
para.3(4)(a) | 52 or 53 of the Act of 1970 | 348 or 349(1) of the Act of 1988 |
para.3(4)(b) | 75 of the Finance Act 1972 | 353 of that Act |
para.4(1) | IV of Part I of the Act of 1970 | II of Part VII of the Act of 1988 F33 |
para.4(1) | 38 | 283 F33 |
para.4(1) | 23 of the Finance Act 1971 | 287 of that Act F33 |
para.4(3) | 37 (twice) | 279 F33 |
para.4(3) | 1970 | 1988 F33 |
para.4(3) | 38 | 283 F33 |
para.4(3) | 23 of the Finance Act 1971 | 287 of that Act F33 |
para.5(2) | Chapter VI of Part VI of the Act of 1970 | sections 111 to 115 of the Act of 1988 |
para.5(2) | 152 | 111 |
para.6(b) | 114 of the Act of 1970 | 59 of the Act of 1988 |
F28. . . | ||
In the Finance Act 1976 c. 40 | ||
Section 41(1) | section 168of the Taxes Act | sections 380and 381of the Income and Corporation Taxes Act 1988 F34 |
41(2) | section 168 | sections 380and 381 F34 |
41(2) | 533of the Taxes Act | 839of the Income and Corporation Taxes Act 1988 F34 |
41(6) | section 168 | sections 380and 381 F34 |
131(2) | from beginning to “such a security” | A security issued by the Inter-American Development Bank |
In the Finance Act 1978 c. 42 | ||
Section 37(4) | section 84(1), (2)and (3)of the Taxes Act | subsections (1)to (4)and (6)of section 38of the Income and Corporation Taxes Act 1988 F34 |
37(6)(a) | 533 | 839of the Income and Corporation Taxes Act 1988 F34 |
F28. . . | ||
In the European Parliament (Pay and Pensions) Act 1979 c. 50 | ||
Section 8(1) | subsections (1A) and (1B) of section 229 of the Income and Corporation Taxes Act 1970 | section 629(2) and (3) of the Income and Corporation Taxes Act 1988 |
In the Finance Act 1980 c.48 | ||
Section | ||
64(9)(b) | 154(2)or 155(1)of the Taxes Act | 113(2)or 114(1)of the Taxes Act 1988 F35 |
65(5), 66(5) | 154(2), 155(1)or 252(2)of the Taxes Act | 113(2), 114(1)or 343(2)of the Taxes Act 1988 F36 |
70(3) | the said Act of 1971 | the Finance Act 1971 F36 |
73(6) | 533of the Taxes Act | 839of the Taxes Act 1988 F36 |
118 | the whole of subsection (3) | (3) The trustees of the National Heritage Memorial Fund shall be treated for the purposes of section 49(2) of the Finance Act 1974 and section 99 above as a body of persons established for charitable purposes only. |
122(2) | 1970 | 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 |
Schedule | ||
F28. . . | ||
In the Finance Act 1981 c. 35 | ||
F28. . . | ||
139(2) | 1970 | 1988 |
In the Housing (Northern Ireland) Order 1981 (S.I. No.156 N.I.3) | ||
Article 146(3) | 341 (three times) | 488 |
146(3) | 1970 (three times) | 1988 |
In the Iron and Steel Act 1982 c. 25 | ||
Section 13(3) | 252(3) of the Income and Corporation Taxes Act 1970 | 343(3) of the Income and Corporation Taxes Act 1988 |
13(4) | 265(1) of the Income and Corporation Taxes Act 1970 | 345(1) of the Income and Corporation Taxes Act 1988 |
In the Finance Act 1982 c. 39 | ||
Section 27 | this Act (three times) | this Act or the Taxes Act 1988 |
70(1) | 38(4)of the Finance Act 1973 | 830(4)of the Taxes Act 1988 F37 |
70(12) | 533of the Taxes Act | 839of the Taxes Act 1988 F37 |
72(5) | 137(4)of the Taxes Act | 100(2)of the Taxes Act 1988 F37 |
88(9)(a) | Chapter IV of Part II of the Finance Act 1985 | section 710 of the Taxes Act 1988 |
88(9)(b) | section 36 of the Finance Act 1984 | Schedule 4 to that Act |
88(9)(c) | VII of Part II of that Act | V of Part XVII of the Taxes Act 1988 |
147(1) | 532(1)(b) of the Taxes Act | 838 of the Taxes Act 1988 |
147(2), (3) | the Taxes Act | the Taxes Act 1970 |
157 | the whole of subsection (2) | (2) In this Act— |
(a) “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and | ||
(b) “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988. | ||
Schedule 11,para.4(3) | 154(2),section 155(1)or section 255(2)of the Taxes Act | 113(2), 114(1)or 243(2)of the Taxes Act 1988 F38 |
533of the Taxes Act | 839of the Taxes Act 1988 F38 | |
para.4(4) | 341of the Taxes Act | 488of the Taxes Act 1988 F38 |
12,para. 3(3)(b) | Chapter III of Part XIof the Taxes Act | Part XIof the Taxes Act 1988 F38 |
para. 3(3)(e) | 533of the Taxes Act | 839of the Taxes Act 1988 F38 |
para. 3(3) | the Taxes Act | the Taxes Act 1970 F38 |
13, para.3(3)(a) | 463 of the Taxes Act | 706 of the Taxes Act 1988 |
21, para.3(2) | ||
In the Finance Act 1983 c. 28 | ||
Section 46(3) | Commission | Historic Buildings and Monuments Commission |
F28. . . | ||
In the Telecommunications Act 1984 c. 12 | ||
Section 62(7) | subsection (10) of section 48 of the Finance Act 1981 | section 400(9) of the Income and Corporation Taxes Act 1988 |
72(3)(b) | paragraph (a) of the proviso to section 21(3) of the Finance Act 1970 | section 592(5) of the Income and Corporation Taxes Act 1988 |
72(3) | II of Part II of the said Act of 1970 | I of Part XIV of that Act |
72(4) | “416” and “1970” | “581” and “1988” |
In the Finance Act 1984 c. 43 | ||
F28. . . | ||
60(1) | 252of the Taxes Act | 343of the Taxes Act 1988 F39 |
128 | 1970 | 1970; and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 |
Schedule 14, para.1(1) | VII of Part II of this Act | V of Part XVII of the Taxes Act 1988 |
para.7(6)(b) | 45 of the Finance Act 1981 | 740 of the Taxes Act 1988 |
para.8(6) | 45 of the Finance Act 1981 | 740 of the Taxes Act 1988 |
para.12(7) | 45 of the Finance Act 1981 | 740 of the Taxes Act 1988 |
para.15(2) | (5) of section 481 of the Taxes Act | (6) of section 745 of the Taxes Act 1988 |
In the Finance Act 1985 c. 54 | ||
Section 56(1)(c) | enactment | enactment (including any contained in the Taxes Act) |
F4056(8) | Chapter Iof Part XIV | sections 520to 533 F40 |
57(7) | 533 | 839 F40 |
F28. . . | ||
80(5)(b) | 13of the Oil Taxation Act 1975 | 492of the Taxes Act |
F4198(2) | 1970 | 1988 |
Schedule 17, para.3(2), 5(4)(a),6(d) | 533 | 839 F40 |
F28. . . | ||
In the Companies Act 1985 c. 6 | ||
Section 209(3)(b) | 444 of the Income and Corporation Taxes Act 1970 | 670 of the Income and Corporation Taxes Act 1988 |
266(4) | ||
266(4) | 359 (twice) | 842 F42 |
1970 | 1988 F42 | |
In the Trustee Savings Bank Act 1985 c. 58 | ||
Schedule 2 para.4(2) | Taxes Act (twice) | the Income and Corporation Taxes Act 1970 |
6(1) | 137 | 100 |
(4) | 177 | 393 |
(8) | 29 of the Finance Act 1973 | 410(1) to (6) of the Taxes Act |
7(2) | 26 of the Finance Act 1982 | 369 of the Taxes Act |
9(1) | 1970 | 1988 |
In the Bankruptcy (Scotland) Act 1985 c. 66 | ||
Schedule 3 Part I para.1(1) | 204 of the Income and Corporation Taxes Act 1970 | 203 of the Income and Corporation Taxes Act 1988 |
para.1(2) | 69 of the Finance (No.2) Act 1975 | 559 of the Income and Corporation Taxes Act 1988 |
In the Housing Associations Act 1985 c. 69 | ||
Section 62(2) | 341 | 488 |
62(2) | 1970 | 1988 |
In the Airports Act 1986 c. 31 | ||
Section 77(2) | 1970 Act | Income and Corporation Taxes Act 1970 |
77(4) | 48(10) of the Finance Act 1981 | 400(9) of the 1988 Act |
77(5) | 261(2) of the 1970 Act | 408(2) of the 1988 Act |
77(5) | 262(1) of the 1970 Act | 409(1) of that Act |
77(5) | 262(2) | 409(2) |
77(6) | 1970 (twice) | 1988 |
77(6) | 258 to 264 | Chapter IV of Part X |
In the Finance Act 1986 c. 41 | ||
Section 24(4) | Finance Act 1978 | Taxes Act 1988 |
F28. . . | ||
114(2) | 1970 | 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988. |
Schedule 13, para.17 | 134of the Taxes Act | 87of the Taxes Act 1988 F43 |
para.17 | (5)of the said section 134 | (7)of that section |
F4315, para.10(1) | 533of the Taxes Act | 839of the Taxes Act 1988 F43 |
para.10(4) | 80of the Taxes Act | 34of the Taxes Act 1988 F43 |
16, para.8(5) | from “154(2)” to first “Act” | 113(2), 114(1)or 343(2)of the Taxes Act 1988 F43 |
para.8(8) | 533of the Taxes Act | 839of the Taxes Act 1988 F43 |
In the Gas Act 1986 c. 44 | ||
Section 63(9) | 533 of the Income and Corporation Tax Act 1970 | 839 of the Income and Corporation Taxes Act 1988 |
In the Insolvency Act 1986 c. 45 | ||
Schedule 6, para. 1 | 204 of the Income and Corporation Taxes Act 1970 | 203 of the Income and Corporation Taxes Act 1988 |
para. 2 | ||
69 of the Finance (No. 2) Act 1975 | 559 of the Income and Corporation Taxes Act 1988 | |
In the Social Security Act 1986 c. 50 | ||
Section 23(5) | 204 | 203 |
23(5) | 1970 | 1988 |
84(1) | 365 (twice) | 315 |
84(1) | 1970 | 1988 |
Schedule 6, para.1(2) | 365 | 315 |
para.1(2) | 1970 | 1988 |
In the Building Societies Act 1986 c. 53 | ||
Schedule 8, para.7 | Schedule 8 to the Finance Act 1986 | section 333 of the Income and Corporation Taxes Act 1988 |
In the Financial Services Act 1986 c. 60 | ||
Schedule 15, para.14(5) | 332 | 460(1) or 461(1) |
para.14(5) | 1970 | 1988 |
In the Companies (Northern Ireland) Order 1986 (S.I.No.1032 N.I.6) | ||
Article 217(3)(b) | 444of the Income and Corporation Taxes Act 1970 | 670of the Income and Corporation Taxes Act 1988 F44 |
274(4) | 359 (twice) | 842 F44 |
274(4) | 1970 | 1988 F44 |
In the Social Security (Northern Ireland) Order 1986 (S.I.No.1888 N.I.18) | ||
Article 2(1) | 365 (twice) | 315 |
2(1) | 1970 | 1988 |
24(5) | 204 | 203 |
24(5) | 1970 | 1988 |
Schedule 6, para.1(2) | 365 | 315 |
1(2) | 1970 | 1988 |
In the Finance Act 1987 c. 16 | ||
Section | ||
72 | 1970 | 1988 |
In the Debtors (Scotland) Act 1987 c. 18 | ||
Section 53(6) | 65(1A) | 351(2) |
53(6) | 1970 | 1988 |
63(9) | 65(1A) | 351(2) |
63(9) | 1970 | 1988 |
In the Abolition of Domestic Rates Etc. (Scotland) Act 1987 c. 47 | ||
Section 3(5) | the whole of paragraph (b) | (b) “retail prices index” has the meaning given by section 833 of the Income and Corporation Taxes Act 1988 |
In the Finance (No.2) Act 1987 c. 51 | ||
Section 84(1) | 247 of the Taxes Act | 12 of the Income and Corporation Taxes Act 1988 |
Textual Amendments
F22 Repealed by 1989 s.187and Sch.17 Part Vin relation to accounting periods beginning after 31March 1989.
F23 Repealed by 1988(F) s.148and Sch.14 Part VIIIfor 1990-91and subsequent years.
F24 Repealed by 1988(F) s.148and Sch.14 Part IVfor 1988-89and subsequent years.
F25 Repealed by 1988(F) s.148and Sch.14 Part IXfrom 3April 1989—commencement order S.I. 1989 No.473 (in Part III Vol.5).
F26Entry in Sch. 29 para. 32 Table repealed by Finance Act 1991 (c. 31, SIF 63:1), ss. 81, 123, Sch 19 Pt. V, Note 1
F27 Repealed by 1988(F) Sch.14 Part VIIIfor 1990-91and subsequent years.
F28Entries in Sch. 29 para. 32 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 172, 201(3), Sch. 11 paras. 22, 26(2), 27)
F29 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F30 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F31 Repealed by 1988(F) s.148and Sch.14 Part IVfor 1988-89and subsequent years.
F32 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F33 Repealed by 1988(F) Sch.14 Part VIIIfor 1990-91and subsequent years.
F34 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F35 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F36 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F37 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F38 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F39 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F40 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F41 Repealed by 1988(F) s.148and Sch.14 Part IVfor 1988-89and subsequent years.
F42 Repealed by 1988(F) s.148and Sch.14 Part VIfor accounting periods ending after 5April 1988.
F43 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F44 Repealed by 1988(F) s.148and Sch.14 Part VIfor disposals made on or after 6April 1988.
Modifications etc. (not altering text)
C1 See 1990 s.132and Sch.19 Part Vfor repeal in relation to allowances and charges falling to be made for chargeable periods ending after the day to be appointed (see 1988 s.10).
C2 See 1990 s.132and Sch.19 Part Vfor repeal in relation to allowances and charges falling to be made for chargeable periods ending after the day to be appointed (see 1988 s.10).
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