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

http://www.legislation.gov.uk/ukpga/1988/1/section/375A

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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Statute Law Database

2024-05-30

Expert Participation

2024-04-06

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 IX ANNUAL PAYMENTS AND INTEREST

Mortgage interest relief at source

375AF2 Option to deduct interest for the purposes of Schedule A.

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

Annotations:

Amendments (Textual)

S. 375A inserted (with effect in accordance with s. 39(4)(5) of the amending Act) by Finance Act 1995 (c. 4), Sch. 6 para. 18

S. 375A repealed (with effect in accordance with Sch. 4 para. 18(5), Sch. 20 Pt. 3(7) Note 4 of the repealing Act) by Finance Act 1999 (c. 16), Sch. 4 para. 10, Sch. 20 Pt. 3(7)