An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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Statute Law Database
2024-05-30
1991-02-01
Income and Corporation Taxes Act 1988
s. 109A(4B)
Finance Act 2005
Sch. 4
para. 6(3)
Income and Corporation Taxes Act 1988
Act
Horserace Betting and Olympic Lottery Act 2004
s. 18
s. 40
Income and Corporation Taxes Act 1988
Sch. 19AB
para. 5(5)(a)
(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 52(2)(n)
art. 1(2)(a)
Income and Corporation Taxes Act 1988
Act
The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010
reg. 16
Sch. 2
reg. 1(2)
PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER III PROFIT-RELATED PAY
Preliminary
170 Taxation of profit-related pay.
M1Any charge to income tax on profit-related pay paid in accordance with a registered scheme shall be made for the year of assessment in which it is paid (rather than the period for which it is paid)F1.