Source-1970 s.410

http://www.legislation.gov.uk/ukpga/1988/1/section/572Income 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 Participation2024-04-06PART XIII MISCELLANEOUS SPECIAL PROVISIONSCHAPTER V SCHEMES FOR RATIONALIZING INDUSTRY
572 Application to statutory redundancy schemes.1

Sections 569 to 571 and Schedule 21 shall, subject to the adaptations specified in subsection (2) below, apply in relation to a statutory redundancy scheme as they apply in relation to a scheme certified under section 568.

2

The adaptations referred to above are as follows, that is to say—

a

for any reference to a contribution allowed to be deducted under section 568 there shall be substituted a reference to a contribution allowed to be deducted under any provision of the Tax Acts other than that section;

b

any provision that section 568 shall, in relation to contributions, have effect subject to modifications, shall be construed as a provision that so much of any provision of the Tax Acts other than that section as authorises the deduction of contributions shall, in relation to the contributions in question, have effect subject to the modifications in question;

c

for any reference to the cancellation of a certificate with respect to a scheme there shall be substituted a reference to the scheme ceasing to have effect; and

d

for any reference to the provisions of the scheme as in force when the certificate was granted there shall be substituted a reference to the provisions of the scheme as in force when the contributions were first paid thereunder.

3

In this section “statutory redundancy scheme” means a scheme for the elimination or reduction of redundant works, machinery or plant, or for other similar purposes, to which effect is given by or under any Act, whether passed before or after this Act.

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<p>Source-1970 s.410 </p>
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<num>PART XIII</num>
<heading> MISCELLANEOUS SPECIAL PROVISIONS</heading>
<chapter eId="part-XIII-chapter-V">
<num>CHAPTER V</num>
<heading> SCHEMES FOR RATIONALIZING INDUSTRY</heading>
<section eId="section-572">
<num>572</num>
<heading> Application to statutory redundancy schemes.</heading>
<subsection eId="section-572-1">
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<noteRef href="#c21614071" marker="M1" class="commentary M"/>
1
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<content>
<p>Sections 569 to 571 and Schedule 21 shall, subject to the adaptations specified in subsection (2) below, apply in relation to a statutory redundancy scheme as they apply in relation to a scheme certified under section 568.</p>
</content>
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<intro>
<p>The adaptations referred to above are as follows, that is to say—</p>
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<num>a</num>
<content>
<p>for any reference to a contribution allowed to be deducted under section 568 there shall be substituted a reference to a contribution allowed to be deducted under any provision of the Tax Acts other than that section;</p>
</content>
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<paragraph eId="section-572-2-b">
<num>b</num>
<content>
<p>any provision that section 568 shall, in relation to contributions, have effect subject to modifications, shall be construed as a provision that so much of any provision of the Tax Acts other than that section as authorises the deduction of contributions shall, in relation to the contributions in question, have effect subject to the modifications in question;</p>
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<num>c</num>
<content>
<p>for any reference to the cancellation of a certificate with respect to a scheme there shall be substituted a reference to the scheme ceasing to have effect; and</p>
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<content>
<p>for any reference to the provisions of the scheme as in force when the certificate was granted there shall be substituted a reference to the provisions of the scheme as in force when the contributions were first paid thereunder.</p>
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<num>3</num>
<content>
<p>
In this section “
<term refersTo="#term-statutory-redundancy-scheme">statutory redundancy scheme</term>
” means a scheme for the elimination or reduction of redundant works, machinery or plant, or for other similar purposes, to which effect is given by or under any Act, whether passed before or after this Act.
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