http://www.legislation.gov.uk/ukpga/1988/1/section/251A
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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PART VI COMPANY DISTRIBUTIONS, TAX CREDITS ETC
F2CHAPTER VI MISCELLANEOUS AND SUPPLEMENTAL
Annotations:
Amendments (Textual)
F3Approved share incentive plans
Annotations:
Amendments (Textual)
F3
Ss. 251A-251D and preceding cross-heading inserted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 34 (with Sch. 7)
251AApplication of sections 251B and 251C
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 6 Ch. 6 (ss. 249-254) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 22, Sch. 3 Pt. 1 (with Sch. 2)