http://www.legislation.gov.uk/ukpga/1988/1/section/314Income and Corporation Taxes Act 1988An 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 1980.1988-02-09texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-06 PART VII GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS CHAPTER IV SPECIAL PROVISIONS Divers and diving supervisors.314. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 314 repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 128, Sch. 3 (with Sch. 2)
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<Title> GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS</Title>
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<Title> Divers and diving supervisors.</Title>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/5" id="c05164" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="5" Title="Income Tax (Trading and Other Income) Act 2005">Income Tax (Trading and Other Income) Act 2005 (c. 5)</Citation>
,
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,
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(with
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