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Income and Corporation Taxes Act 1988
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Changes to legislation:
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 to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act Tax Acts: power to modify conferred by 2004 c. 25 s. 18
- Act applied (with modifications) by S.I. 2010/875 reg. 16 Sch. 2 (This amendment not applied to legislation.gov.uk. S.I. 2010/875 was revoked (27.8.2010) by SI 2010/1906, reg. 2 without having come into force)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 109A(4B) inserted by 2005 c. 7 Sch. 4 para. 6(3) (This amendment not applied to legislation.gov.uk. The amending provision (2005 c. 7, Sch. 4 para. 6) repealed retrospectively by 2005 c. 22, Sch. 6 para. 4(1)(6))
- Sch. 19AB para. 5(5)(a)(b) words substituted by S.I. 2001/3629 art. 52(2)(n) (This amendment not applied to legislation.gov.uk. The words to be substituted do not occur in Sch. 19AB para. 5)
32U.K.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 | ||
| F1. . . | F1. . . | F1. . . |
| 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 |
| F2. . . | F2. . . | F2. . . |
| F2. . . | F2. . . | F2. . . |
| F2. . . | F2. . . | F2. . . |
| 11(6) | 85(4) of the Finance Act 1972 | 239(4) of the principal Act |
| F3. . . | F3. . . | F3. . . |
| 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 | |
| F4. . . | F4. . . | F4. . . |
| F5. . . | F5. . . | F5. . . |
| F6. . . | F6. . . | F6. . . |
| 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 |
| F7. . . | F7. . . | F7. . . |
| F7. . . | F7. . . | F7. . . |
| F8. . . | F8. . . | F8. . . |
| 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 |
| F9 . . . | F9 . . . | F9 . . . |
| 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 |
| F10. . . | F10. . . | F10. . . |
| F10. . . | F10. . . | F10. . . |
| F10. . . | F10. . . | F10. . . |
| 91(3)(c) | 204 | 203 |
| F6. . . | F6. . . | F6. . . |
| 93(3) | 204 | 203 |
| 94(2) | 240(5) or 246(3) | 7(2) or 11(3) |
| F6. . . | F6. . . | F6. . . |
| 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 |
| F11. . . | ||
| F11. . . | ||
| 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. |
| F12. . . | F12. . . | F12. . . |
| F12. . . | F12. . . | F12. . . |
| F12. . . | F12. . . | F12. . . |
| F12. . . | F12. . . | F12. . . |
| F12. . . | F12. . . | F12. . . |
| F12. . . | F12. . . | F12. . . |
| F12. . . | F12. . . | F12. . . |
| 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 |
| F13. . . | F13. . . | F13. . . |
| F13. . . | F13. . . | F13. . . |
| F14F13. . . | F14F13. . . | F14F13. . . |
| F14F13. . . | F14F13. . . | F14F13. . . |
| In the Finance Act 1972 c. 41 | ||
| F15. . . | F15. . . | F15. . . |
| F15. . . | F15. . . | F15. . . |
| F15. . . | F15. . . | F15. . . |
| 134(2) | 1970 | 1988 |
| In the Finance Act 1973 c. 51 | ||
| F16. . . | F16. . . | F16. . . |
| F16. . . | F16. . . | F16. . . |
| F16. . . | F16. . . | F16. . . |
| F16. . . | F16. . . | F16. . . |
| F16. . . | F16. . . | F16. . . |
| F16. . . | ||
| F16. . . | ||
| F16. . . | ||
| F16. . . | F16. . . | F16. . . |
| 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. | ||
| F17. . . | F17. . . | F17. . . |
| F17. . . | F17. . . | F17. . . |
| 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 |
| F18. . . | F18. . . | F18. . . |
| F11. . . | F11. . . | F11. . . |
| In the Finance Act 1976 c. 40 | ||
| F19. . . | F19. . . | F19. . . |
| F19. . . | F19. . . | F19. . . |
| F19. . . | F19. . . | F19. . . |
| F19. . . | F19. . . | F19. . . |
| 131(2) | from beginning to “such a security” | A security issued by the Inter-American Development Bank |
| In the Finance Act 1978 c. 42 | ||
| F20. . . | F20. . . | F20. . . |
| F20. . . | F20. . . | F20. . . |
| F11. . . | F11. . . | F11. . . |
| 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 | ||
| F21. . . | F21. . . | F21. . . |
| F21. . . | F21. . . | F21. . . |
| F21. . . | F21. . . | F21. . . |
| F21. . . | F21. . . | F21. . . |
| 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 | ||
| F11. . . | F11. . . | F11. . . |
| In the Finance Act 1981 c. 35 | ||
| F11. . . | F11. . . | F11. . . |
| 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 |
| F22. . . | F22. . . | F22. . . |
| F22. . . | F22. . . | F22. . . |
| F22. . . | F22. . . | F22. . . |
| 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. | ||
| F22. . . | F22. . . | F22. . . |
| F22. . . | F22. . . | |
| F22. . . | F22. . . | F22. . . |
| F22. . . | F22. . . | F22. . . |
| F22. . . | F22. . . | F22. . . |
| F22. . . | F22. . . | F22. . . |
| 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 |
| F11. . . | F11. . . | F11. . . |
| (ab) deep discount securities (within the meaning of Schedule 4 to the Income and Corporation Taxes Act 1988); nor | ||
| In the Telecommunications Act 1984 c. 12 | ||
| F23. . . | F23. . . | F23. . . |
| 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 |
| F23. . . | F23. . . | F23. . . |
| In the Finance Act 1984 c. 43 | ||
| F11. . . | F11. . . | F11. . . |
| F24. . . | F24. . . | F24. . . |
| 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 Inheritance Tax Act 1984 c. 51 | ||
| F25. . . | ||
| F26. . . | ||
| F27. . . | ||
| In the Finance Act 1985 c. 54 | ||
| F28. . . | F28. . . | F28. . . |
| F28. . . | F28. . . | F28. . . |
| F28. . . | F28. . . | F28. . . |
| F11. . . | F11. . . | F11. . . |
| F29. . . | F29. . . | F29. . . |
| 98(2) | 1970 | 1988 |
| F28. . . | F28. . . | F28. . . |
| F11. . . | F11. . . | F11. . . |
| 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 |
| F30. . . | F30. . . | F30. . . |
| F30. . . | F30. . . | F30. . . |
| 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 |
| F11. . . | F11. . . | F11. . . |
| 114(2) | 1970 | 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988. |
| F31. . . | F31. . . | F31. . . |
| F31. . . | F31. . . | F31. . . |
| F31. . . | F31. . . | F31. . . |
| F31. . . | F31. . . | F31. . . |
| F31. . . | F31. . . | F31. . . |
| F31. . . | F31. . . | F31. . . |
| 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 | ||
| F32. . . | F32. . . | F32. . . |
| F32. . . | F32. . . | F32. . . |
| F33. . . | F33. . . | F33. . . |
| 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 |
| F30. . . | F30. . . | F30. . . |
| F30. . . | F30. . . | F30. . . |
| F34. . . | F34. . . | F34. . . |
| 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
F1Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F2Entries in Sch. 29 para. 32 Table repealed (with effect in accordance with s. 90 of the repealing Act) by Finance Act 1990 (c. 29), Sch. 19 Pt. 5, Note 2
F3Sch. 29 para. 32 Table: entries omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(b)(i)
F4Entry in Sch. 29 para. 32 repealed (with effect in accordance with Sch. 29 Pt. 8(8) Note of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(8)
F5Entries in Sch. 29 para. 32 Table repealed by Finance Act 1989 (c. 26), Sch. 17 Pt. 5, Note 6
F6Entries in Sch. 29 para. 32 Table repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 8, Note 6
F7Entries in Sch. 29 para. 32 Table repealed (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 4, Note 9
F8Entry in Sch. 29 para. 32 Table repealed (3.4.1989) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 9, Note; S.I. 1989/473, art. 2
F9Entry in Sch. 29 para. 32 Table repealed by Finance Act 1991 (c. 31, SIF 63:1), ss. 81, 123, Sch 19 Pt. V, Note 1
F10Entries in Sch. 29 para. 32 repealed (with effect in accordance with Sch. 18 para. 17 of the repealing Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(8), Note
F11Entries in Sch. 29 para. 32 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 172, 201(3), Sch. 11 paras. 22, 26(2), 27).
F12Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F13Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F14Entries in Sch. 29 para. 32 Table repealed (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 4, Note 9
F15Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F16Sch. 29 para. 32 Table: entries omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(b)(ii)
F17Sch. 29 para. 32 Table: entries repealed (1.4.2010 with effect in accordance with s. 381(1) of the repealing Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 10 Pt. 12 (with Sch. 9)
F18Entry in Sch. 29 para. 32 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch. 1 and by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 3, 7(2), Sch. 1
F19Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F20Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F21Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F22Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F23Sch. 29 para. 32 Table: entries repealed (25.7.2003 for specified purposes, 29.12.2003 for further specified purposes) by Communications Act 2003 (c. 21), ss. 406(7), 411, Sch. 19(1),(with transitional provisions in Sch. 18); S.I. 2003/1900, art. 1(2), 2(1), 3(1), Sch. 1 (with art. 3(2) (as amended (8.12.2003) by S.I. 2003/3142, art. 1(3))); S.I. 2003/3142, art. 3(2) (with art. 11)
F24Entry in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F25Sch. 29 para. 32 Table: entries relating to ss. 12(2), 151, 152 of the Inheritance Tax Act 1984 (c. 51) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3, Note (with Sch. 36)
F26Sch. 29 para. 32 Table: entries relating to ss. 96, 102(1) of the Inheritance Tax Act 1984 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 3 Pt. 1 (with Sch. 2)
F27Sch. 29 para. 32 Table: entry relating to s. 178(1) of the Inheritance Tax Act 1984 repealed (with effect in accordance with Sch. 43 Pt. 4(1) Note of the repealing Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 4(1)
F28Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F29Entry in Sch. 29 para. 32 Table repealed (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 4, Note 9
F30Entries in Sch. 29 para. 32 Table repealed by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 7, Note 1
F31Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2
F32Sch. 29 para. 32 Table: entries repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26: S.I. 2003/2093, art. 2(1), Sch. 1 (with art. 4)
F33Entry in Sch. 29 para. 32 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch. 1
F34Entry in Sch. 29 para. 32 repealed (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 3, 7(2), Sch. 1
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