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Income and Corporation Taxes Act 1988

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Income and Corporation Taxes Act 1988, TRANSLATION OF REFERENCES TO ENACTMENTS REPEALED AND RE-ENACTED is up to date with all changes known to be in force on or before 07 November 2024.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

TRANSLATION OF REFERENCES TO ENACTMENTS REPEALED AND RE-ENACTEDU.K.

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 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
F1. . . F1. . . F1. . .
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
F2. . . F2. . . F2. . .
F2. . . F2. . . F2. . .
F2. . . F2. . . F2. . .
11(6)85(4) of the Finance Act 1972239(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 1976Part V of the principal Act
80 to 8234 to 36
F4. . .F4. . .F4. . .
F5. . . F5. . . F5. . .
F6. . . F6. . . F6. . .
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
F7. . . F7. . . F7. . .
F7. . . F7. . . F7. . .
F8. . . F8. . . F8. . .
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
F9 . . .F9 . . .F9 . . .
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
F10. . .F10. . .F10. . .
F10. . .F10. . .F10. . .
F10. . .F10. . .F10. . .
91(3)(c)204203
F6. . . F6. . . F6. . .
93(3)204203
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 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
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 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.
F12. . . F12. . . F12. . .
F12. . . F12. . . F12. . .
F12. . . F12. . . F12. . .
F12. . . F12. . . F12. . .
F12. . . F12. . . F12. . .
F12. . . F12. . . F12. . .
F12. . . F12. . . F12. . .
69(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
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)19701988
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 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.
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 1970620(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 1970section 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. . .
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
F11. . .F11. . .F11. . .
In the Finance Act 1981 c. 35
F11. . .F11. . .F11. . .
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
F22. . . F22. . . F22. . .
F22. . . F22. . . F22. . .
F22. . . F22. . . F22. . .
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.
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 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
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 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
F23. . . F23. . . F23. . .
In the Finance Act 1984 c. 43
F11. . .F11. . .F11. . .
F24. . . F24. . . F24. . .
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 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)19701988
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 1970670 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)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
F11. . .F11. . .F11. . .
114(2)19701970 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 1970839 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.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
F30. . . F30. . . F30. . .
F30. . . F30. . . F30. . .
F34. . .F34. . .F34. . .
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

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)

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

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

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