Income and Corporation Taxes Act 1988

F1 589B Qualifying counselling services etc. U.K.

(1) F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3 (4) F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4A) F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

(5) F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Ss. 589A, 589B inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 108

F2 S. 589B(1)-(4A) repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 70(2), Sch. 8 Pt. 1 (with Sch. 7)

F3 S. 589B(4)(4A) substituted for s. 589B(4) (with effect in accordance with s. 57(4) of the amending Act) by Finance Act 2001 (c. 9), Sch. 12 Pt. 2 para. 13

F4 S. 589B(5) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 202, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)