http://www.legislation.gov.uk/ukpga/1988/1/section/368Income 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 IX ANNUAL PAYMENTS AND INTEREST Relief for payments of interest (excluding MIRAS) Exclusion of double relief etc.368. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 368 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 72, Sch. 3 Pt. 1 (with Sch. 2)
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<Number>PART IX</Number>
<Title> ANNUAL PAYMENTS AND INTEREST</Title>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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<Text>
<CitationSubRef id="c05930" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/368" SectionRef="section-368">S. 368</CitationSubRef>
repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="c05931" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>
,
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,
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(with
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