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Income and Corporation Taxes Act 1988
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Changes over time for: Section 511
Version Superseded: 01/04/2010
Alternative versions:
- 01/02/1991- Amendment
- 01/04/1992- Amendment
- 09/11/2001- Amendment
- 19/02/2008
Point in time - 01/04/2010- Amendment
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Point in time view as at 19/02/2008. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 511 is up to date with all changes known to be in force on or before 03 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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511 The Electricity Council and Boards, the Northern Ireland Electricity Service and the Gas Council.U.K.
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(7)M1The Corporation Tax Acts shall apply in relation to the trade of the Gas Council as if before the beginning of April 1962 it had consisted of the trades of the Area Boards (within the meaning of the M2Gas Act 1948), and (without prejudice to the generality of the foregoing) allowances and balancing charges shall be made to or on the Gas Council accordingly by reference to the capital expenditure of Area Boards and to the allowances made to Area Boards in respect of that expenditure.
Textual Amendments
F1S. 511(1)-(3)(6) repealed (9.11.2001) by Electricity Act 1989 (c. 29), s. 113(2), Sch. 18; S.I. 2001/3419, art. 2
F2S. 511(4)(5) repealed (1.4.1992) by S.I. 1992/231 (N.I. 1), art. 95(4), Sch.14; S.R. 1992/117, art. 3(1)
Modifications etc. (not altering text)
C1 See ss.89and 90and Sch.11 Electricity Act 1989in connection with electricity industry privatisation; and see s.112and Sch.18 Electricity Act 1989for changes to s.511from a day to be appointed.
Marginal Citations
M1Source—1970 s.350(3)
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