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Income and Corporation Taxes Act 1988

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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. Help about Changes to Legislation

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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 amendedWords to be omittedWords 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 1970476 of the Income and Corporation Taxes Act 1988
1(1A)(b)27 of the Finance Act 1984479 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[Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.]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 1970203 of the Income and Corporation Taxes Act 1988
In the Taxes Management Act 1970 c. 9
Section 6(1)(c)463706
8(8)457 or 458683 or 684
8(9)86 of the Finance Act 1972231 of the principal Act
9(4)155114
11(6)85(4) of the Finance Act 1972239(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 1976Part V of the principal Act
80 to 8234 to 36
27(2)454(3)681(4)
29(2)Schedule 16to the Finance Act 1972sections 426to 430of the principal Act
F129(8)39(3)284(4) F2
3047 or 48 (twice)824 or 825 of the principal Act or section 47
31all 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)187148
42(3)(a)27278
42(3)(c)section 218subsection (5) of section 614
42(3)(c)that sectionsection 615(3) of that Act
47BSchedule 5 to the Finance Act 1983Chapter III of Part VII of the principal Act
47Bparagraph 5A(5) of that Schedulesection 294(5) of that Act
55(1)(b)204203
55(1)(c)Schedule 20 to the Finance Act 1972Schedule 16 to the principal Act
55(1)(e)Schedule 14 to the Finance Act 1972Schedule 13 to the principal Act
55(1)(g)88of the Finance Act 1984753of 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)204203
71(1)Part XIsections 6 to 12 and Parts VIII and XI
78(1)8943
78(4)VII of Part II of the Finance Act 1984V of Part XVII of the principal Act
78(5)533839
86(2)(b)204203
86(2)(d)14 to the Finance Act 197213 to the principal Act
86(4)5 (three times)3
86(4)4(3)5(4)
86(4)14 to the Finance Act 197213 to the principal Act
86(4)243(4)10(1)
86(4)344478
8714 (four times)13
8720 (four times)16
87the Finance Act 1972the principal Act
88(2)14 or 20 to the Finance Act 197213 or 16 to the principal Act
88(5)(b)4(2)5(2)
88(5)(c)4(3)5(4)
91(3)(c)204203
93(1)39(3)284(4) F5
93(3)204203
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 286sections 419 and 420
118(1)526(5)832(1)
118(1)354468
118(1)19701988
Schedule 2, para.2(2), in column 1 of the TableII of Part II of Part VII
65(4)351(5)
32
para.2(2), in column 2 of the Table158(1)121(1), (2)
315(3)441(3)
331459
332460
338467
339484
384527
389534
391536
392538
3, para.3,5204 (three times)203
para.5B65 of the Finance Act 1976159 of the principal Act
para.8section 286sections 419 and 420
para.815 of Schedule 16 to the Finance Act 197213 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 Actsection 468 of the Taxes Act 1988
267(3)that Chaptersection 842 of that Act
267(4)137(4) of this Act100(2) of the Taxes Act 1988
272(1)(d)532 of this Act838 of the Taxes Act 1988
272(2)(c)340 of this Act486 of the Taxes Act 1988
272(5)V of Part XII of this ActVI of Part XII of the Taxes Act 1988
273(2)(c)Chapter VI of Part XII of this Actsection 842 of the Taxes Act 1988
273(2)(d)63 of the Finance (No.2) Act 1987404 of the Taxes Act 1988
276(1A)(b)63 of the Finance (No.2) Act 1987404 of the Taxes Act 1988
278(3A)(a)262(2) of this Act409(2) of the Taxes Act 1988
281(6)533 of this Act839 of the Taxes Act 1988
306304(5)above130of the Taxes Act 1988 F6
306304(3)above (twice)75(4)of the Taxes Act 1988 F6
306304above75of the Taxes Act 1988 F6
540(2)19791979 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 endand 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 Act122 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 1970620(9) of the Income and Corporation Taxes Act 1988
In the Finance Act 1971 c. 68
Section 21the whole of subsection (6)(6) Part II of Schedule 3 to this Act shall have effect.
40(2)(a), 43(3)533839 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 1987404of the Taxes Act
F844(6)533of the Taxes Act839of that Act
F844(7)533839 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)19701988
Schedule 3, para.8(1), (5)the Taxes Actthe 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)19701970 or Chapter I of Part XIV of the Taxes Act
8,para.3533 (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.13533of the Taxes Act839of that Act
F8F9para.1363of the Finance (No.2)Act 1987404of the Taxes Act
F8F9In the Finance Act 1972 c. 41
Section 68(10)533839 F10
69(1)(c)(i)533839 F10
69(4)8034 F10
134(2)19701988
In the Finance Act 1973 c. 51
Section 32(1)(b)30 above395 of the Taxes Act 1988
32(1)(c)31 above116 of that Act
32(1)(c)85(5) of the Finance Act 1972239(5) of that Act
32(1)(d)92 of the Finance Act 1972240 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 1970402 of the Taxes Act 1988
38(2)(d)237(5) of the Taxes Act254(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 Act839 of the Taxes Act 1988
38(5)the Taxes Actthe Taxes Act 1970
59all 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.2,4this Actthis Act or section 830 of the Taxes Act 1988
15, para.6533 of the Taxes Act839 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 1970620(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.11970 (three times)1988
para.3(1)19701988
para.3(1)(a)section 168sections 380 and 381
para.3(1)(b)169383
para.3(1)(c)171385
para.3(1)(d)section 174sections 388 and 389
para.3(2)(a)II of Part I of the Act of 1970I of Part VII of the Act of 1988
para.3(2)(b)226 and 227619 and 620
para.3(2)(c)section 75 of the Finance Act 1972section 353 of the Act of 1988
para.3(2)(d)173 of the Act of 1970387 of the Act of 1988
para.3(2)(d)53350
para.3(2)(e)175390
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 1970348 or 349(1) of the Act of 1988
para.3(4)(b)75 of the Finance Act 1972353 of that Act
para.4(1)IV of Part I of the Act of 1970II of Part VII of the Act of 1988 F11
para.4(1)38283 F11
para.4(1)23 of the Finance Act 1971287 of that Act F11
para.4(3)37 (twice)279 F11
para.4(3)19701988 F11
para.4(3)38283 F11
para.4(3)23 of the Finance Act 1971287 of that Act F11
para.5(2)Chapter VI of Part VI of the Act of 1970sections 111 to 115 of the Act of 1988
para.5(2)152111
para.6(b)114 of the Act of 197059 of the Act of 1988
In the Finance (No.2) Act 1975 c. 45
Section 47(11)110(1)of the Finance Act 1972231(5)of the Income and Corporation Taxes Act 1988
47(11)432(4)of the Taxes Act701(4)of that Act
47(12)432(8)of the Taxes Act701(9)of the Income and Corporation Taxes Act 1988
F1258(10)323 of the Taxes Act431 of the Income and Corporation Taxes Act 1988
In the Finance Act 1976 c. 40
Section 41(1)section 168of the Taxes Actsections 380and 381of the Income and Corporation Taxes Act 1988 F13
41(2)section 168sections 380and 381 F13
41(2)533of the Taxes Act839of the Income and Corporation Taxes Act 1988 F13
41(6)section 168sections 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 Actsubsections (1)to (4)and (6)of section 38of the Income and Corporation Taxes Act 1988 F13
37(6)(a)533839of the Income and Corporation Taxes Act 1988 F13
In the Capital Gains Tax Act 1979 c. 14
Section 1(2)Taxes ActTaxes Act 1970 and Part VIII of the Taxes Act 1988
10(4)518816
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 Actthe Taxes Act 1970 or the Taxes Act 1988 which under either of those Acts
34(4)(a)the Taxes Act which under that Actthe Taxes Act 1970 or the Taxes Act 1988 which under either of those Acts
34(4)(b)7630
34(4)(c)14191
45(4)40285
45(4)41286
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 1972section 426 of the Taxes Act 1988
74(2)sub-paragraph (6) of the said paragraph 5section 427(4) of the Taxes Act 1988
74(2)sub-paragraph (2)(b) of that paragraphsection 426(2)(b) of that Act
74(5)formed part of the said paragraph 5were 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 1975249 of the Taxes Act 1988
89(1)the said section 34 (twice)that section
89(1)(b)3(1)of Schedule 812(1)of Schedule 19 F14
89(1)paragraph 1 of the said Schedule 8section 251(2) of the Taxes Act 1988
90(1)34 of the Finance (No.2) Act 1975249 of the Taxes Act 1988
90(3)paragraph 1 of Schedule 8 to the Finance (No.2) Act 1975section 251(2) to (4) of the Taxes Act 1988
92(b)358468(6)
92(c)359842
101(8)(a)paragraph 4A of Schedule 1 to the Finance Act 1974section 356 of the Taxes Act 1988
119(4)140(2)98(2)
124(8)11 of Schedule 16 to the Finance Act 19727 of Schedule 19 to the Taxes Act 1988 F15
126(7)11of Schedule 16to the Finance Act 19727of Schedule 19to the Taxes Act 1988 F16
136(10)(b)11of Schedule 16to the Finance Act 19727of Schedule 19to the Taxes Act 1988 F15
137(9)535841
145Subject toSubject to section 505(3) of the Taxes Act 1988 and
149(7)303(1)417(1)
152(2)535841
155(1)282 and 283414 and 415
155(1)302416
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.6the 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.580 (three times)34
para.5(3)8236
para.5(4)(3) or subsection (4)(4) or (5)
para.5(5)Part IIIsection 348 or 349
para.6(1)83(2)37(4)
para.6(2)8135
para.6(3)82(2)(b)36(2)(b)
para.780(2)34(2) and (3)
para.9(2)492785
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 1970section 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 Act113(2)or 114(1)of the Taxes Act 1988 F17
65(5), 66(5)154(2), 155(1)or 252(2)of the Taxes Act113(2), 114(1)or 343(2)of the Taxes Act 1988 F18
70(3)the said Act of 1971the Finance Act 1971 F18
73(6)533of the Taxes Act839of the Taxes Act 1988 F18
118the 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)19701970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988
Schedule
18, para.9paragraph 2(1)(a) abovesection 213(3)(a) of the Taxes Act 1988
para.23(1)paragraph 13 abovesection 214(2) of the Taxes Act 1988
para.23(1)paragraph 1 abovesection 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)19701988
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 1970343(3) of the Income and Corporation Taxes Act 1988
13(4)265(1) of the Income and Corporation Taxes Act 1970345(1) of the Income and Corporation Taxes Act 1988
In the Finance Act 1982 c. 39
Section 27this Act (three times)this Act or the Taxes Act 1988
70(1)38(4)of the Finance Act 1973830(4)of the Taxes Act 1988 F19
70(12)533of the Taxes Act839of the Taxes Act 1988 F19
72(5)137(4)of the Taxes Act100(2)of the Taxes Act 1988 F19
88(9)(a)Chapter IV of Part II of the Finance Act 1985section 710 of the Taxes Act 1988
88(9)(b)section 36 of the Finance Act 1984Schedule 4 to that Act
88(9)(c)VII of Part II of that ActV of Part XVII of the Taxes Act 1988
147(1)532(1)(b) of the Taxes Act838 of the Taxes Act 1988
147(2), (3)the Taxes Actthe Taxes Act 1970
157the 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 Act113(2), 114(1)or 243(2)of the Taxes Act 1988 F20
533of the Taxes Act839of the Taxes Act 1988 F20
para.4(4)341of the Taxes Act488of the Taxes Act 1988 F20
12,para. 3(3)(b)Chapter III of Part XIof the Taxes ActPart XIof the Taxes Act 1988 F20
para. 3(3)(e)533of the Taxes Act839of the Taxes Act 1988 F20
para. 3(3)the Taxes Actthe Taxes Act 1970 F20
13, para.3(3)(a)463 of the Taxes Act706 of the Taxes Act 1988
21, para.3(2)
In the Finance Act 1983 c. 28
Section 46(3)CommissionHistoric Buildings and Monuments Commission
Schedule 6, para.1(2)the whole of paragraph (aa) as inserted by paragraph 11(2) of the Finance Act 1984nor
(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 1984V 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 1981section 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 1970section 592(5) of the Income and Corporation Taxes Act 1988
72(3)II of Part II of the said Act of 1970I 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 taxcapital gains tax or corporation tax on chargeable gains
60(1)252of the Taxes Act343of the Taxes Act 1988 F21
12819701970; and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988
Schedule 14, para.1(1)VII of Part II of this ActV of Part XVII of the Taxes Act 1988
para.7(6)(b)45 of the Finance Act 1981740 of the Taxes Act 1988
para.8(6)45 of the Finance Act 1981740 of the Taxes Act 1988
para.12(7)45 of the Finance Act 1981740 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)enactmentenactment (including any contained in the Taxes Act)
F2256(8)Chapter Iof Part XIVsections 520to 533 F22
57(7)533839 F22
68(7)Taxes ActIncome and Corporation Taxes Act 1970
71(6)the Taxes Actthe Income and Corporation Taxes Act 1970
72(1)this subsectionsection 128 of the Taxes Act
80(5)(b)13of the Oil Taxation Act 1975492of the Taxes Act
F2398(2)19701988
Schedule 17, para.3(2), 5(4)(a),6(d)533839 F22
19, para.16(3)from “Part I” to “1983”Chapter III of Part VIII of the Taxes Act
para.22Schedule 16 to the Finance Act 1973section 457 of the Taxes Act
para.23paragraph 6(2) of the said Schedule 16section 142A of the Capital Gains Tax Act 1979
20, para.1(2)302416
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 1970670 of the Income and Corporation Taxes Act 1988
266(4)
266(4)359 (twice)842 F24
19701988 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)137100
(4)177393
(8)29 of the Finance Act 1973410(1) to (6) of the Taxes Act
7(2)26 of the Finance Act 1982369 of the Taxes Act
9(1)19701988
In the Bankruptcy (Scotland) Act 1985 c. 66
Schedule 3 Part I para.1(1)204 of the Income and Corporation Taxes Act 1970203 of the Income and Corporation Taxes Act 1988
para.1(2)69 of the Finance (No.2) Act 1975559 of the Income and Corporation Taxes Act 1988
In the Housing Associations Act 1985 c. 69
Section 62(2)341488
62(2)19701988
In the Airports Act 1986 c. 31
Section 77(2)1970 ActIncome and Corporation Taxes Act 1970
77(4)48(10) of the Finance Act 1981400(9) of the 1988 Act
77(5)261(2) of the 1970 Act408(2) of the 1988 Act
77(5)262(1) of the 1970 Act409(1) of that Act
77(5)262(2)409(2)
77(6)1970 (twice)1988
77(6)258 to 264Chapter IV of Part X
In the Finance Act 1986 c. 41
Section 24(4)Finance Act 1978Taxes Act 1988
58(4)497 of the Taxes Act788 or 789 of the Taxes Act 1988
114(2)19701970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.
Schedule 13, para.17134of the Taxes Act87of the Taxes Act 1988 F25
para.17(5)of the said section 134(7)of that section
F2515, para.10(1)533of the Taxes Act839of the Taxes Act 1988 F25
para.10(4)80of the Taxes Act34of 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 Act839of the Taxes Act 1988 F25
In the Gas Act 1986 c. 44
Section 63(9)533 of the Income and Corporation Tax Act 1970839 of the Income and Corporation Taxes Act 1988
In the Insolvency Act 1986 c. 45
Schedule 6, para. 1204 of the Income and Corporation Taxes Act 1970203 of the Income and Corporation Taxes Act 1988
para. 2
69 of the Finance (No. 2) Act 1975559 of the Income and Corporation Taxes Act 1988
In the Social Security Act 1986 c. 50
Section 23(5)204203
23(5)19701988
84(1)365 (twice)315
84(1)19701988
Schedule 6, para.1(2)365315
para.1(2)19701988
In the Building Societies Act 1986 c. 53
Schedule 8, para.7Schedule 8 to the Finance Act 1986section 333 of the Income and Corporation Taxes Act 1988
In the Financial Services Act 1986 c. 60
Schedule 15, para.14(5)332460(1) or 461(1)
para.14(5)19701988
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 1970670of the Income and Corporation Taxes Act 1988 F26
274(4)359 (twice)842 F26
274(4)19701988 F26
In the Social Security (Northern Ireland) Order 1986 (S.I.No.1888 N.I.18)
Article 2(1)365 (twice)315
2(1)19701988
24(5)204203
24(5)19701988
Schedule 6, para.1(2)365315
1(2)19701988
In the Finance Act 1987 c. 16
Section
7219701988
In the Debtors (Scotland) Act 1987 c. 18
Section 53(6)65(1A)351(2)
53(6)19701988
63(9)65(1A)351(2)
63(9)19701988
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 Act12 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).

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