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[Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.]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

F26. . .

F26. . .

F26. . .

29(2)

Schedule 16to the Finance Act 1972

sections 426to 430of the principal Act

F2729(8)

39(3)

284(4) F28

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

F2955(1)(g)

82(4)(a)

747(4)(a) F29

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 F30

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

F31 . . .

F31 . . .

F31 . . .

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

F32. . .

F32. . .

F32. . .

F32. . .

F32. . .

F32. . .

F32. . .

F32. . .

F32. . .

91(3)(c)

204

203

93(1)

39(3)

284(4) F33

93(3)

204

203

94(2)

240(5) or 246(3)

7(2) or 11(3)

95(1)(a)

39(3)

284(4) F33

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

F34. . .

F34. . .

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 F35

44(5), (6)

VIIIof the Taxes Act or Chapter IIof Part IIIof the Finance Act 1976(Schedule E) (twice)

Schedule E

F3644(6)

63of the Finance (No. 2)Act 1987

404of the Taxes Act

F3644(6)

533of the Taxes Act

839of that Act

F3644(7)

533

839 F36

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).

F3647(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

F3669(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 F36

para.8(4), 8A(11)

169(4)(d), 174(6)and 259(2)

383(5)(d), 388(7)and 403(3) F36

para.13

533of the Taxes Act

839of that Act

F36F37para.13

63of the Finance (No.2)Act 1987

404of the Taxes Act

F36F37In the Finance Act 1972 c. 41

Section 68(10)

533

839 F38

69(1)(c)(i)

533

839 F38

69(4)

80

34 F38

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

F39. . .

F39. . .

F39. . .

F34. . .

F34. . .

F34. . .

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 F40

41(2)

section 168

sections 380and 381 F40

41(2)

533of the Taxes Act

839of the Income and Corporation Taxes Act 1988 F40

41(6)

section 168

sections 380and 381 F40

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 F40

37(6)(a)

533

839of the Income and Corporation Taxes Act 1988 F40

F34. . .

F34. . .

F34. . .

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 F41

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 F42

70(3)

the said Act of 1971

the Finance Act 1971 F42

73(6)

533of the Taxes Act

839of the Taxes Act 1988 F42

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

F34. . .

F34. . .

F34. . .

In the Finance Act 1981 c. 35

F34. . .

F34. . .

F34. . .

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 F43

70(12)

533of the Taxes Act

839of the Taxes Act 1988 F43

72(5)

137(4)of the Taxes Act

100(2)of the Taxes Act 1988 F43

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 F44

533of the Taxes Act

839of the Taxes Act 1988 F44

para.4(4)

341of the Taxes Act

488of the Taxes Act 1988 F44

12,para. 3(3)(b)

Chapter III of Part XIof the Taxes Act

Part XIof the Taxes Act 1988 F44

para. 3(3)(e)

533of the Taxes Act

839of the Taxes Act 1988 F44

para. 3(3)

the Taxes Act

the Taxes Act 1970 F44

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

F34. . .

F34. . .

F34. . .

(ab) deep discount securities (within the meaning of Schedule 4 to the Income and Corporation Taxes Act 1988); nor

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

F34. . .

F34. . .

F34. . .

60(1)

252of the Taxes Act

343of the Taxes Act 1988 F45

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)

F4656(8)

Chapter Iof Part XIV

sections 520to 533 F46

57(7)

533

839 F46

F34. . .

F34. . .

F34. . .

80(5)(b)

13of the Oil Taxation Act 1975

492of the Taxes Act

F4798(2)

1970

1988

Schedule 17, para.3(2), 5(4)(a),6(d)

533

839 F46

F34. . .

F34. . .

F34. . .

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 F48

1970

1988 F48

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

F34. . .

F34. . .

F34. . .

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 F49

para.17

(5)of the said section 134

(7)of that section

F4915, para.10(1)

533of the Taxes Act

839of the Taxes Act 1988 F49

para.10(4)

80of the Taxes Act

34of the Taxes Act 1988 F49

16, para.8(5)

from “154(2)” to first “Act”

113(2), 114(1)or 343(2)of the Taxes Act 1988 F49

para.8(8)

533of the Taxes Act

839of the Taxes Act 1988 F49

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

F50. . .

F50. . .

F50. . .

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 F51

274(4)

359 (twice)

842 F51

274(4)

1970

1988 F51

F52. . .

F52. . .

F52. . .

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