Income and Corporation Taxes Act 1988

32 In 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[Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.]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
F1 29(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
F3 55(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
F8 44(6)	63of the Finance (No. 2)Act 1987	404of the Taxes Act
F8 44(6)	533of the Taxes Act	839of that Act
F8 44(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).
F8 47(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
F8 69(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
F8 F9 para.13	63of the Finance (No.2)Act 1987	404of the Taxes Act
F8 F9 In 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
F12 58(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)
F22 56(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
F23 98(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
F25 15, 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).