- Latest available (Revised)
- Point in Time (01/02/1991)
- Original (As enacted)
Version Superseded: 25/07/1991
Point in time view as at 01/02/1991. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Income and Corporation Taxes Act 1988, Paragraph 32 is up to date with all changes known to be in force on or before 25 November 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
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[Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.]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 |
F129(8) | 39(3) | 284(4) F2 |
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 |
F355(1)(g) | 82(4)(a) | 747(4)(a) F3 |
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 F4 |
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 |
78(4) | VII of Part II of the Finance Act 1984 | V of Part XVII of the principal Act |
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) F5 |
93(3) | 204 | 203 |
94(2) | 240(5) or 246(3) | 7(2) or 11(3) |
95(1)(a) | 39(3) | 284(4) F5 |
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 |
In the Income and Corporation Taxes Act 1970 c. 10 | ||
Section 267(3) | Chapter VI of Part XII of this Act | section 468 of the Taxes Act 1988 |
267(3) | that Chapter | section 842 of that Act |
267(4) | 137(4) of this Act | 100(2) of the Taxes Act 1988 |
272(1)(d) | 532 of this Act | 838 of the Taxes Act 1988 |
272(2)(c) | 340 of this Act | 486 of the Taxes Act 1988 |
272(5) | V of Part XII of this Act | VI of Part XII of the Taxes Act 1988 |
273(2)(c) | Chapter VI of Part XII of this Act | section 842 of the Taxes Act 1988 |
273(2)(d) | 63 of the Finance (No.2) Act 1987 | 404 of the Taxes Act 1988 |
276(1A)(b) | 63 of the Finance (No.2) Act 1987 | 404 of the Taxes Act 1988 |
278(3A)(a) | 262(2) of this Act | 409(2) of the Taxes Act 1988 |
281(6) | 533 of this Act | 839 of the Taxes Act 1988 |
306 | 304(5)above | 130of the Taxes Act 1988 F6 |
306 | 304(3)above (twice) | 75(4)of the Taxes Act 1988 F6 |
306 | 304above | 75of the Taxes Act 1988 F6 |
540(2) | 1979 | 1979 and any reference in this Act to the Taxes Act 1988 is a reference to the Income and Corporation Taxes Act 1988. |
In the Finance Act 1970 c. 24 | ||
Section 29(6) | The words from “and the Board” to the end | and any other payment or part of a payment which is to be treated as mineral royalties by virtue of regulations made under section 122(5) of the Income and Corporation Taxes Act 1988 |
Schedule 6, para.7(2) | 29 of this Act | 122 of the Income and Corporation Taxes Act 1988 |
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 F7 |
44(5), (6) | VIIIof the Taxes Act or Chapter IIof Part IIIof the Finance Act 1976(Schedule E) (twice) | Schedule E |
F844(6) | 63of the Finance (No. 2)Act 1987 | 404of the Taxes Act |
F844(6) | 533of the Taxes Act | 839of that Act |
F844(7) | 533 | 839 F8 |
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). |
F847(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 |
F869(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 F8 |
para.8(4), 8A(11) | 169(4)(d), 174(6)and 259(2) | 383(5)(d), 388(7)and 403(3) F8 |
para.13 | 533of the Taxes Act | 839of that Act |
F8F9para.13 | 63of the Finance (No.2)Act 1987 | 404of the Taxes Act |
F8F9In the Finance Act 1972 c. 41 | ||
Section 68(10) | 533 | 839 F10 |
69(1)(c)(i) | 533 | 839 F10 |
69(4) | 80 | 34 F10 |
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 F11 |
para.4(1) | 38 | 283 F11 |
para.4(1) | 23 of the Finance Act 1971 | 287 of that Act F11 |
para.4(3) | 37 (twice) | 279 F11 |
para.4(3) | 1970 | 1988 F11 |
para.4(3) | 38 | 283 F11 |
para.4(3) | 23 of the Finance Act 1971 | 287 of that Act F11 |
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 |
In the Finance (No.2) Act 1975 c. 45 | ||
Section 47(11) | 110(1)of the Finance Act 1972 | 231(5)of the Income and Corporation Taxes Act 1988 |
47(11) | 432(4)of the Taxes Act | 701(4)of that Act |
47(12) | 432(8)of the Taxes Act | 701(9)of the Income and Corporation Taxes Act 1988 |
F1258(10) | 323 of the Taxes Act | 431 of the Income and Corporation Taxes Act 1988 |
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 F13 |
41(2) | section 168 | sections 380and 381 F13 |
41(2) | 533of the Taxes Act | 839of the Income and Corporation Taxes Act 1988 F13 |
41(6) | section 168 | sections 380and 381 F13 |
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 F13 |
37(6)(a) | 533 | 839of the Income and Corporation Taxes Act 1988 F13 |
In the Capital Gains Tax Act 1979 c. 14 | ||
Section 1(2) | Taxes Act | Taxes Act 1970 and Part VIII of the Taxes Act 1988 |
10(4) | 518 | 816 |
14(2) | (4) to (7) of section 122 | (6) to (9) of section 65 |
14(2) | (3) of the said section 122 | (5) of that section |
15(5)(d) | 246(2)(b) | 11(2)(b) |
31(2) | the Taxes Act which under that Act | the Taxes Act 1970 or the Taxes Act 1988 which under either of those Acts |
34(4)(a) | the Taxes Act which under that Act | the Taxes Act 1970 or the Taxes Act 1988 which under either of those Acts |
34(4)(b) | 76 | 30 |
34(4)(c) | 141 | 91 |
45(4) | 40 | 285 |
45(4) | 41 | 286 |
60(c) | 153(1), (2) | 112(1), (2) |
63(3) | 454 (twice) | 681 |
63(3) | (3) | (4) |
74(1) | paragraph 5 of Schedule 16 to the Finance Act 1972 | section 426 of the Taxes Act 1988 |
74(2) | sub-paragraph (6) of the said paragraph 5 | section 427(4) of the Taxes Act 1988 |
74(2) | sub-paragraph (2)(b) of that paragraph | section 426(2)(b) of that Act |
74(5) | formed part of the said paragraph 5 | were included in sections 426 to 428 of the Taxes Act 1988 |
85(1) | 526(5) | 832(1) |
89(1) | 34 of the Finance (No.2) Act 1975 | 249 of the Taxes Act 1988 |
89(1) | the said section 34 (twice) | that section |
89(1)(b) | 3(1)of Schedule 8 | 12(1)of Schedule 19 F14 |
89(1) | paragraph 1 of the said Schedule 8 | section 251(2) of the Taxes Act 1988 |
90(1) | 34 of the Finance (No.2) Act 1975 | 249 of the Taxes Act 1988 |
90(3) | paragraph 1 of Schedule 8 to the Finance (No.2) Act 1975 | section 251(2) to (4) of the Taxes Act 1988 |
92(b) | 358 | 468(6) |
92(c) | 359 | 842 |
101(8)(a) | paragraph 4A of Schedule 1 to the Finance Act 1974 | section 356 of the Taxes Act 1988 |
119(4) | 140(2) | 98(2) |
124(8) | 11 of Schedule 16 to the Finance Act 1972 | 7 of Schedule 19 to the Taxes Act 1988 F15 |
126(7) | 11of Schedule 16to the Finance Act 1972 | 7of Schedule 19to the Taxes Act 1988 F16 |
136(10)(b) | 11of Schedule 16to the Finance Act 1972 | 7of Schedule 19to the Taxes Act 1988 F15 |
137(9) | 535 | 841 |
145 | Subject to | Subject to section 505(3) of the Taxes Act 1988 and |
149(7) | 303(1) | 417(1) |
152(2) | 535 | 841 |
155(1) | 282 and 283 | 414 and 415 |
155(1) | 302 | 416 |
155(1) | 432(4) | 701(4) |
155(1) | the definition of “the Taxes Act” | “the Taxes Act 1970” and “the Taxes Act 1988” mean the Income and Corporation Taxes Act 1970 and Income and Corporation Taxes Act 1988 respectively; |
155(1) | 137(4) | 100(2) |
155(2) | 42(1)(2) | 282(1) and (2) |
Schedule 1, para.6(7) | 454(3) | 681(4) |
para.6 | the whole of sub-paragraph (8) | (8) The schemes and funds referred to in sub-paragraph (7)(b)(ii) above are funds to which section 615(3) of the Taxes Act 1988 applies, schemes and funds approved under section 620 or 621 of that Act, sponsored superannuation schemes as defined in section 624 of that Act and exempt approved schemes and statutory schemes as defined in Chapter I of Part XIV of that Act. |
3, para.5 | 80 (three times) | 34 |
para.5(3) | 82 | 36 |
para.5(4) | (3) or subsection (4) | (4) or (5) |
para.5(5) | Part III | section 348 or 349 |
para.6(1) | 83(2) | 37(4) |
para.6(2) | 81 | 35 |
para.6(3) | 82(2)(b) | 36(2)(b) |
para.7 | 80(2) | 34(2) and (3) |
para.9(2) | 492 | 785 |
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 F17 |
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 F18 |
70(3) | the said Act of 1971 | the Finance Act 1971 F18 |
73(6) | 533of the Taxes Act | 839of the Taxes Act 1988 F18 |
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 | ||
18, para.9 | paragraph 2(1)(a) above | section 213(3)(a) of the Taxes Act 1988 |
para.23(1) | paragraph 13 above | section 214(2) of the Taxes Act 1988 |
para.23(1) | paragraph 1 above | section 213(2) of that Act |
In the Finance Act 1981 c. 35 | ||
Section 83(7) | 454(3) | 681(4) |
84(2) | (4) of section 481 | (5) of section 745 |
84(2) | 481(1) | 745(1) |
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 F19 |
70(12) | 533of the Taxes Act | 839of the Taxes Act 1988 F19 |
72(5) | 137(4)of the Taxes Act | 100(2)of the Taxes Act 1988 F19 |
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 F20 |
533of the Taxes Act | 839of the Taxes Act 1988 F20 | |
para.4(4) | 341of the Taxes Act | 488of the Taxes Act 1988 F20 |
12,para. 3(3)(b) | Chapter III of Part XIof the Taxes Act | Part XIof the Taxes Act 1988 F20 |
para. 3(3)(e) | 533of the Taxes Act | 839of the Taxes Act 1988 F20 |
para. 3(3) | the Taxes Act | the Taxes Act 1970 F20 |
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 |
Schedule 6, para.1(2) | the whole of paragraph (aa) as inserted by paragraph 11(2) of the Finance Act 1984 | nor |
(ab) deep discount securities (within the meaning of Schedule 4 to the Income and Corporation Taxes Act 1988); nor | ||
para.1(2)(c) | VII of Part II of the Finance Act 1984 | V of Part XVII of the Income and Corporation Taxes Act 1988 |
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 | ||
Section 50(1) | income tax, corporation tax, or capital gains tax | capital gains tax or corporation tax on chargeable gains |
60(1) | 252of the Taxes Act | 343of the Taxes Act 1988 F21 |
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) |
F2256(8) | Chapter Iof Part XIV | sections 520to 533 F22 |
57(7) | 533 | 839 F22 |
68(7) | Taxes Act | Income and Corporation Taxes Act 1970 |
71(6) | the Taxes Act | the Income and Corporation Taxes Act 1970 |
72(1) | this subsection | section 128 of the Taxes Act |
80(5)(b) | 13of the Oil Taxation Act 1975 | 492of the Taxes Act |
F2398(2) | 1970 | 1988 |
Schedule 17, para.3(2), 5(4)(a),6(d) | 533 | 839 F22 |
19, para.16(3) | from “Part I” to “1983” | Chapter III of Part VIII of the Taxes Act |
para.22 | Schedule 16 to the Finance Act 1973 | section 457 of the Taxes Act |
para.23 | paragraph 6(2) of the said Schedule 16 | section 142A of the Capital Gains Tax Act 1979 |
20, para.1(2) | 302 | 416 |
para.8(5) | 532(1) | 838(1) |
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 F24 |
1970 | 1988 F24 | |
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 |
58(4) | 497 of the Taxes Act | 788 or 789 of the Taxes Act 1988 |
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 F25 |
para.17 | (5)of the said section 134 | (7)of that section |
F2515, para.10(1) | 533of the Taxes Act | 839of the Taxes Act 1988 F25 |
para.10(4) | 80of the Taxes Act | 34of the Taxes Act 1988 F25 |
16, para.8(5) | from “154(2)” to first “Act” | 113(2), 114(1)or 343(2)of the Taxes Act 1988 F25 |
para.8(8) | 533of the Taxes Act | 839of the Taxes Act 1988 F25 |
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 F26 |
274(4) | 359 (twice) | 842 F26 |
274(4) | 1970 | 1988 F26 |
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
F1 Repealed by 1989 s.187and Sch.17 Part Vin relation to accounting periods beginning after 31March 1989.
F2 Repealed by 1988(F) s.148and Sch.14 Part VIIIfor 1990-91and subsequent years.
F3 Repealed by 1988(F) s.148and Sch.14 Part IVfor 1988-89and subsequent years.
F4 Repealed by 1988(F) s.148and Sch.14 Part IXfrom 3April 1989—commencement order S.I. 1989 No.473 (in Part III Vol.5).
F5 Repealed by 1988(F) Sch.14 Part VIIIfor 1990-91and subsequent years.
F6 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F7 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F8 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F9 Repealed by 1988(F) s.148and Sch.14 Part IVfor 1988-89and subsequent years.
F10 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F11 Repealed by 1988(F) Sch.14 Part VIIIfor 1990-91and subsequent years.
F12 Treated as never having had effect—para.15 Sch.13of 1988(F).
F13 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F14 Repealed by 1989 s.187and Sch.17 Part Vin relation to accounting periods beginning after 31March 1989.
F15 Repealed by 1989 s.187and Sch.17 Part VIIin relation to disposals on or after 14March 1989 (except where s.126operates in consequence of relief under 1980 s.79in respect of disposals before that date).
F16 Repealed by 1989 s.187and Sch.17 Part Vin relation to accounting periods beginning after 31March 1989.
F17 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F18 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F19 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F20 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F21 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F22 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F23 Repealed by 1988(F) s.148and Sch.14 Part IVfor 1988-89and subsequent years.
F24 Repealed by 1988(F) s.148and Sch.14 Part VIfor accounting periods ending after 5April 1988.
F25 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.
F26 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).
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: