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[Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.]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