http://www.legislation.gov.uk/id/ukpga/1988/1

http://www.legislation.gov.uk/ukpga/1988/1/section/197AC

Income and Corporation Taxes Act 1988

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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2024-05-30

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2024-04-06

Income and Corporation Taxes Act 1988

s. 109A(4B)

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Sch. 4

para. 6(3)

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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 IV OTHER EXEMPTIONS AND RELIEFS

Foreign emoluments and earnings, pensions and certain travel facilities

197ACF2 Provision of cycle or cyclist’s safety equipment.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Amendments (Textual)

S. 197AC inserted (with effect in accordance with s. 50(3) of the amending Act) by Finance Act 1999 (c. 16), s. 50(1)

Ss. 189-198 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 28(b), Sch. 8 Pt. 1 (with Sch. 7)