Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came in to force at specific times of the day

General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

http://www.legislation.gov.uk/ukpga/1988/39/contents/2002-07-24Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-232002-07-24Finance Act 1988Sch. 13 para. 12Finance Act 2008s. 41(7)(a)s. 41(8)Finance Act 1988s. 29Finance Act 2012Sch. 39 para. 28(1)Sch. 39 para. 28(3)Finance Act 1988Sch. 3 para. 9Finance Act 2012Sch. 39 para. 28(1)Sch. 39 para. 28(3)Finance Act 1988Part I Customs and Excise Duties of excise: rates1 Beer, wine, made-wine and cider.2 Tobacco products.3 Hydrocarbon oil.4 Vehicles excise duty. Duties of excise: other provisions5 Relief from excise duty on goods imported for testing etc.6 Remission of duty in respect of spirits used for medical or scientific purposes.7 Meaning of “sparkling” in relation to wine and made-wine. Management8 Disclosure of information as to imports.9 Approval and regulation of warehouses.10 Power to search persons.11 Time limits for arrest and proceedings.12 Punishment of offences.Part II Value Added Tax Exemptions13 Medical services and goods. Administration14 Registration.15 Assessment of tax due. Civil penalties16 Serious misdeclaration or neglect resulting in understatements or overclaims.17 Persistent misdeclaration resulting in understatements or overclaims.18 Failures to notify and unauthorised issue of invoices.19 Breaches of regulatory provisions. Miscellaneous20 Repayment supplement.21 Set-off of credits.22 Invoices provided by recipients of goods or services.Part III Income Tax, Corporation Tax and Capital Gains TaxChapter I General Tax rates and personal reliefs23 Charge and basic rate of income tax for 1988-89.24 Higher and additional rates of income tax.25 Personal reliefs.26 Charge and rate of corporation tax for financial year 1988.27 Corporation tax: small companies.28 Deduction rate for sub-contractors in construction industry.29 Life assurance premium relief.30 Additional relief in respect of children.31 Non-residents’ personal reliefs. Married couples32 Abolition of aggregation of income.33 Personal allowance and married couple’s allowance.34 Jointly held property.35 Minor and consequential provisions. Annual payments36 Annual payments.37 Maintenance payments under existing obligations:38 Maintenance payments under existing obligations:39 Maintenance payments under existing obligations: election for new rules.40 Provisions supplementary to sections 37 to 39. Relief for interest41 Qualifying maximum for loans.42 Home loans: restriction of relief.43 Home improvement loans.44 Loans for residence of dependent relative etc. Benefits in kind45 Car benefits.46 Car parking facilities.47 Entertainment: non-cash vouchers.48 Entertainment: credit-tokens.49 Entertainment of directors and higher-paid employees. Business expansion scheme50 Private rented housing.51 Restriction of relief.52 Valuation of interests in land.53 Approved investment funds. Pensions etc.54 Personal pension schemes: commencement.55 Personal pension schemes: other amendments.56 Occupational pension schemes.57 Lump sum benefits paid otherwise than on retirement. Underwriters58 Assessment and collection.59 Reinsurance: general.60 Reinsurance to close.61 Minor and consequential amendments. Oil licences62 Disposals of oil licences relating to undeveloped areas.63 Allowance of certain drilling expenditure etc. in determining chargeable gains.64 Interpretation of sections 62 and 63. Miscellaneous65 Commercial woodlands.66 Company residence.67 Seafarers: foreign earnings.68 Priority share allocations for employees etc.69 Share options: loans.70 Charities: payroll deduction scheme.71 Unit trusts: relief on certain payments.72 Entertainment of overseas customers.73 Consideration for certain restrictive undertakings.74 Payments on termination of office or employment etc.75 Premiums for leases etc.76 Foreign dividends etc., quoted Eurobonds and recognised clearing systems.chapter II Unapproved Employee Share Schemes Preliminary77 Scope of Chapter. Charges to tax78 Charge where restrictions removed etc.79 Charge for shares in dependent subsidiaries.80 Charge on special benefits. Miscellaneous81 Changes in interest.82 Company reorganisations etc.83 Connected persons etc.84 Capital gains tax.85 Information. Supplementary86 Meaning of “dependent subsidiary”.87 Other interpretation provisions.88 Transitional provisions.89 Consequential amendments.chapter III Capital Allowances90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .chapter IV Capital Gains Re-basing to 198296 Assets held on 31st March 1982.97 Deferred charges on gains before 31st March 1982. Unification of rates of tax on income and capital gains98 Rates of capital gains tax.99 Husband and wife.100 Accumulation and discretionary settlements.101 Underwriters.102 Other special cases.103 Commencement of sections 98 to 102. Married couples104 Married couples. Company migration105 Deemed disposal of assets on company ceasing to be resident in U.K.106 Deemed disposal of assets on company ceasing to be liable to U.K. tax.107 Postponement of charge on deemed disposal. Miscellaneous108 Annual exempt amount for 1988-89.109 Gains arising from certain settled property.110 Retirement relief.111 Dependent relative’s residence.112 Roll-over relief.113 Indexation: building societies etc.114 Indexation: groups and associated companies.115 Transfers within a group.116 Personal equity plans.117 Definition of “investment trust”.118 Amendments of Finance Act 1985 s.68.chapter V Management Assessment119 Current year assessments. Returns of income and gains120 Notice of liability to income tax.121 Notice of liability to corporation tax.122 Notice of liability to capital gains tax. Other returns and information123 Three year time limit.124 Returns of fees, commissions etc.125 Other payments and licences etc. Production of accounts, books etc.126 Production of documents relating to a person’s tax liability.127 Production of computer records etc. Interest and penalties128 Interest on overdue or overpaid PAYE.129 Two or more tax-geared penalties in respect of same tax. Company migration130 Provisions for securing payment by company of outstanding tax.131 Penalties for failure to comply with section 130.132 Liability of other persons for unpaid tax. Appeals etc.133 Jurisdiction of General Commissioners.134 General Commissioners for Northern Ireland.135 Cases stated in Northern Ireland.Part IV Miscellaneous and General Inheritance tax136 Reduction of rates.137 Gifts to political parties. Petroleum revenue tax138 Reduced oil allowance for certain Southern Basin and onshore fields.139Assets generating tariff receipts: extension of allowable expenditure. Stamp duty and stamp duty reserve tax140 Abolition of stamp duty under the heading “Unit Trust Instrument”.141 Abolition of stamp duty on documents relating to transactions of capital companies.142 Stamp duty: housing action trusts.143Stamp duty: paired shares144Stamp duty reserve tax: paired shares etc Miscellaneous145 Building societies: change of status.146 Post-consolidation amendments.147 Interpretation etc.148 Repeals.149 Short title. SCHEDULESSCHEDULE 1 Alcoholic Liquor DutiesPart I Table of Rates of Duty on Wine and Made-WinePart II Beverages of an Alcoholic Strength not Exceeding 5.5 per cent.1(1) In subsection (2) of section 1 of the Alcoholic...2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4After subsection (4) of section 54 of that Act (wine:...5(1) After subsection (4) of section 55 of that Act...6After section 55 of that Act there shall be inserted—...7In section 59 of that Act (rendering imported wine or...8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9Section 63 of that Act (repayment of duty on imported...10At the end of subsection (1) of section 71 of...11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12At the end of subsection (1) of section 73 of...13In Schedule 1 to that Act, for the Table of...SCHEDULE 2 Vehicles Excise DutyPart IPart II Vehicles Carrying or Drawing Exceptional Loads1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 3 Married Couples: Minor and Consequential ProvisionsPart I Amendments of the Taxes Act 1988 Introductory1The Taxes Act 1988 shall have effect subject to the... Commencement of trade etc.2In section 62 (special basis for early years following commencement... Discontinuance of trade etc.3In section 63 (special basis on discontinuance of trade etc.)—... Underpayments4In section 203 (PAYE) the following subsection shall be inserted... Additional relief in respect of children5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Widow’s bereavement allowance7(1) The section set out in sub-paragraph (2) below shall... Blind person’s allowance8For the year 1990-91 and subsequent years of assessment the... Life assurance premiums9For the year 1990-91 and subsequent years of assessment section... Payments securing annuities10For the year 1990-91 and subsequent years of assessment the... Married couples living together11For the year 1990-91 and subsequent years of assessment the... Business expansion scheme12(1) For the year 1990-91 and subsequent years of assessment... Qualifying maintenance payments13For the year 1990-91 and subsequent years of assessment section... Home loans14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loans for shares in employee-controlled company15(1) In section 361 (relief for interest on loans to... Close company loans16(1) In section 420(2)(a)(i) (exception from charge in case where... Trade unions and employers’ associations17(1) In section 467(2) (tax exemption in respect of income... Retirement benefit schemes18(1) In section 590 (conditions for approval of retirement benefit... Partnership retirement annuities19For the year 1990-91 and subsequent years of assessment section...20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Earned income21For the year 1990-91 and subsequent years of assessment section... Total income22For the year 1990-91 and subsequent years of assessment section...Part II Other Provisions Capital allowances23. . . . . . . . . ....24. . . . . . . . . .... The transition25The operation of section 279(1) of the Taxes Act 1988... Returns26Where a man is required under section 8 of the...27Where a man delivers a return such as is mentioned...28Where a woman is liable to a penalty under section... Time limits for assessments29. . . . . . . . . .... Transfers of allowances30For the year 1990-91 and subsequent years of assessment the... Class 4 social security contributions31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual payments32Section 36 of this Act shall have effect in relation... Maintenance payments33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 4Part I Modifications Made by Section 50 Preliminary1The modifications of Chapter III of Part VII of the... The relief2(1) In subsection (1) of section 289 (relief under the... Restriction of relief where amounts raised exceed permitted maximum3(1) In subsection (1) of section 290A (restriction of relief... Individuals qualifying for relief4In section 291 (individuals qualifying for relief), after subsection (1)... Parallel trades5Section 292 (parallel trades) shall be omitted. Qualifying companies6(1) For subsection (2) of section 293 (qualifying companies) there... Companies with interests in land etc.7The following shall be omitted, namely— (a) section 294 (companies... Qualifying trades etc.8The following shall also be omitted, namely— Replacement capital9(1) In subsection (1) of section 302 (replacement capital), for... Claims10In subsections (2) and (3) of section 306 (claims), for... Subsidiaries11(1) For subsection (1) of section 308 (application to subsidiaries)...12In subsection (2) of section 309 (further provisions as to...Part II Dwelling-Houses to Which Section 50 Does Not Apply Expensive dwelling-houses13(1) Section 50 of this Act does not apply to... Unfit and sub-standard dwelling-houses14Section 50 of this Act does not apply to— Dwelling-houses already let etc.15(1) Subject to sub-paragraphs (1A) to (1C) below, section 50... Dwelling-houses already qualifying for relief16(1) Section 50 of this Act does not apply to... Dwelling-houses qualifying for capital allowances17Section 50 of this Act does not apply to a... Interpretation of certain expressions: Scotland18In the application of the above provisions of this Part...SCHEDULE 5 Underwriters: Assessment and Collection of Tax Preliminary1(1) In this Schedule— “agent”, in relation to a syndicate... Returns by agent2(1) An inspector may, at any time after the end... Payments on account of tax3(1) In the case of a syndicate profit for a... Determinations by inspector4(1) If the inspector is satisfied that a return under... Appeals5(1) The agent may appeal against a determination under paragraph... Modification of determinations pending appeal6(1) Where the agent appeals against a determination under paragraph... Apportionments of syndicate profit or loss7(1) Where a determination of a syndicate profit or loss... Individual members: effect of determinations8(1) A determination of a syndicate profit or loss for... Assessment of individual members: time limits9For the purposes of sections 36, 37, 40 and 41... Supplemental: penalties10(1) If it appears to an inspector or the Board... Supplemental: interest11(1) Interest charged under paragraph 3(4) above shall be treated...SCHEDULE 6 Commercial Woodlands Preliminary1In this Schedule “commercial woodlands” means woodlands in the United... Abolition of charge under Schedule B2(1) The charge to tax under Schedule B in respect... Abolition of Schedule D election etc.3(1) Section 54 of the Taxes Act 1988 and section... Transitional provisions4(1) Where this paragraph applies in relation to a person’s...5(1) For any chargeable period in relation to which an... Consequential amendments6(1) . . . . . . . . ....SCHEDULE 7 Exceptions to Rule in Section 66(1) Cases where rule does not apply1(1) Subject to sub-paragraphs (2) and (3) below, section 66(1)...2(1) Subject to sub-paragraphs (2) and (3) below, section 66(1)... Cases where rule does not apply until end of transitional period3(1) Subject to sub-paragraph (2) below, in relation to a...4(1) Subject to sub-paragraph (2) below, in relation to a... Supplemental5(1) In this Schedule— “the commencement date” means the date...SCHEDULE 8 Previous no gain/no loss disposals1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Capital allowances3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part disposals4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assets derived from other assets5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Group transactions6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Close companies7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Private residence relief8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Replacement of business assets9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Apportionment of pre-1965 gains and losses10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Indexation allowance11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Elections under section 96(5): excluded disposals12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Elections under section 96(5): groups of companies13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 9 Reduction of deduction or gain1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Charges rolled-over or held-over2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Postponed charges3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous no gain/no loss disposals4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assets derived from other assets7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Claims8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 10 Charge on settlor with interest in settlement1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Right of recovery5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “settlor” etc.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Shares in non–resident companies8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Maintenance funds for historic buildings9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commencement10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 11 Debts1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Shares3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Linked companies4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Supplementary5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commencement7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 12 Building Societies: Change of Status Introductory1Paragraphs 3 to 7 below apply where there is a... Gilt-edged securities and other financial trading stock2(1) For the purposes of section 100(1) of the Taxes... Capital allowances3(1) For the purposes of the allowances and charges provided... Capital gains: assets acquired from society, etc.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Capital gains: shares, and rights to shares, in successor company5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Distributions6(1) Where, in connection with the transfer, qualifying benefits are... Contractual savings schemes7The following provisions, namely— (a) section 326 of the Taxes... Stamp duty8Section 109 of the Building Societies Act 1986 (exemption from...SCHEDULE 13 Post-Consolidation AmendmentsPart I Amendments of the Taxes Act 19881The Taxes Act 1988 shall have effect, and shall be...2In section 61(4) after the word “where” there shall be...3In section 162(1) after the word “Where” there shall be...4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5In section 533(4) after “1949” there shall be inserted the...6In section 591(5) and (6) after the word “made” there...7In section 824— (a) in subsection (1) the following paragraphs...8. . . . . . . . . ....9In paragraph 2 of Schedule 10 after sub-paragraph (c) there...10In paragraph 17(2)(a) of Schedule 15 after the words “but...11In paragraph 18(2) of that Schedule for “1 to 9”...12In paragraph 4(3)(b) of Schedule 27 for “416” there shall...13In paragraph 8 of Schedule 29 for the words “added...14In the Table in paragraph 32 of that Schedule the...15The repeals made in section 47 of the Finance (No....Part II Amendments of Other Enactments The Capital Gains Tax Act 1979 (c.14)16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Finance Act 1980 (c.48)19In section 101 of the Finance Act 1980 for the...20In section 109(8)(b) of that Act for the words “Part... The Finance Act 1981 (c.35)21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Finance Act 1984 (c.43)22In section 80(5)(b) of the Finance Act 1984 for the... The Finance Act 1986 (c.41)23. . . . . . . . . .... The Finance Act 1987 (c.16)24The repeals made by the Finance Act 1987 in section... Commencement25The amendments made by paragraphs 16 to 23 of this...SCHEDULE 14 RepealsPart I Customs and Excise1The repeal in section 1 of the Alcoholic Liquor Duties...2The repeals in sections 42 and 43 of that Act...3The repeals in the Betting and Gaming Duties Act 1981...Part II Vehicles Excise DutyPart III Value Added TaxPart IV Income and Corporation Tax: General1The repeals in section 482 of the Income and Corporation...2The repeals in Schedule 10 to the Income and Corporation...3The repeal in the Finance Act 1980 has effect from...4The repeals in section 278 of the Income and Corporation...5The repeal of section 351(1) to (7) of that Act...6The repeals in sections 355, 357 and 358 of that...7The repeals in section 577 of that Act have effect...8The repeals in Schedule 11 to that Act have effect...9The remaining repeals have effect for the year 1988-89 and...Part V Commercial Woodlands1The repeals in the Taxes Management Act 1970, the repeals...2The repeals of section 111 of the Income and Corporation...3The remaining repeals have effect from 6th April 1993. Part VI Unapproved Employee Share SchemesPart VII Capital Gains: General1The repeals in the Income and Corporation Taxes Act 1988...2The remaining repeals have effect in relation to disposals made...Part VIII Married Couples1The repeals in section 361 of the Income and Corporation...2The repeals in sections 382 and 574 of that Act...3The repeal in section 420(2) of that Act has effect...4The repeal in section 525 of that Act has effect...5The repeals in sections 527 and 535 of that Act...6The remaining repeals have effect for the year 1990-91 and...Part IX Tax Appeals etc. in Northern IrelandPart X Inheritance TaxPart XI Stamp Duty

Finance Act 1988

1988 c. 39

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[29th July 1988]

Most Gracious Sovereign,WE, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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<note class="commentary I" eId="c13525911">
<p>Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came in to force at specific times of the day</p>
</note>
<note class="commentary X" eId="c13525921">
<p>
General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/1">Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)</ref>
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<toc>
<tocItem level="0" class="title" href="">Finance Act 1988</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/I/2002-07-24" level="1" class="part">
<inline name="tocNum">Part I</inline>
<inline name="tocHeading"> Customs and Excise</inline>
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<inline name="tocHeading"> Beer, wine, made-wine and cider.</inline>
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<inline name="tocHeading"> Tobacco products.</inline>
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<inline name="tocNum">3</inline>
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<inline name="tocHeading"> Vehicles excise duty.</inline>
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<inline name="tocHeading"> Duties of excise: other provisions</inline>
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<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/5/2002-07-24" level="3" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">
Relief from excise duty on goods imported for testing
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/6/2002-07-24" level="3" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading"> Remission of duty in respect of spirits used for medical or scientific purposes.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/7/2002-07-24" level="3" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading"> Meaning of “sparkling” in relation to wine and made-wine.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/I/crossheading/management/2002-07-24" level="2" class="heading">
<inline name="tocHeading"> Management</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/8/2002-07-24" level="3" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading"> Disclosure of information as to imports.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/9/2002-07-24" level="3" class="item">
<inline name="tocNum">9</inline>
<inline name="tocHeading"> Approval and regulation of warehouses.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/10/2002-07-24" level="3" class="item">
<inline name="tocNum">10</inline>
<inline name="tocHeading"> Power to search persons.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/11/2002-07-24" level="3" class="item">
<inline name="tocNum">11</inline>
<inline name="tocHeading"> Time limits for arrest and proceedings.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/12/2002-07-24" level="3" class="item">
<inline name="tocNum">12</inline>
<inline name="tocHeading"> Punishment of offences.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/2002-07-24" level="1" class="part">
<inline name="tocNum">Part II</inline>
<inline name="tocHeading"> Value Added Tax</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/exemptions/2002-07-24" level="2" class="heading" period="#period2">
<inline name="tocHeading"> Exemptions</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/13/2002-07-24" level="3" class="item" period="#period2">
<inline name="tocNum">13</inline>
<inline name="tocHeading"> Medical services and goods.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/administration/2002-07-24" level="2" class="heading" period="#period2">
<inline name="tocHeading"> Administration</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/14/2002-07-24" level="3" class="item" period="#period2">
<inline name="tocNum">14</inline>
<inline name="tocHeading"> Registration.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/15/2002-07-24" level="3" class="item" period="#period2">
<inline name="tocNum">15</inline>
<inline name="tocHeading"> Assessment of tax due.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/civil-penalties/2002-07-24" level="2" class="heading" period="#period2">
<inline name="tocHeading"> Civil penalties</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/16/2002-07-24" level="3" class="item" period="#period2">
<inline name="tocNum">16</inline>
<inline name="tocHeading"> Serious misdeclaration or neglect resulting in understatements or overclaims.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/17/2002-07-24" level="3" class="item" period="#period2">
<inline name="tocNum">17</inline>
<inline name="tocHeading"> Persistent misdeclaration resulting in understatements or overclaims.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/18/2002-07-24" level="3" class="item" period="#period2">
<inline name="tocNum">18</inline>
<inline name="tocHeading"> Failures to notify and unauthorised issue of invoices.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/19/2002-07-24" level="3" class="item" period="#period2">
<inline name="tocNum">19</inline>
<inline name="tocHeading"> Breaches of regulatory provisions.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2002-07-24" level="2" class="heading" period="#period2">
<inline name="tocHeading"> Miscellaneous</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/20/2002-07-24" level="3" class="item" period="#period2">
<inline name="tocNum">20</inline>
<inline name="tocHeading"> Repayment supplement.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2002-07-24" level="3" class="item" period="#period2">
<inline name="tocNum">21</inline>
<inline name="tocHeading"> Set-off of credits.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/22/2002-07-24" level="3" class="item" period="#period2">
<inline name="tocNum">22</inline>
<inline name="tocHeading"> Invoices provided by recipients of goods or services.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/2002-07-24" level="1" class="part">
<inline name="tocNum">Part III</inline>
<inline name="tocHeading"> Income Tax, Corporation Tax and Capital Gains Tax</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/2002-07-24" level="2" class="chapter">
<inline name="tocNum">Chapter I</inline>
<inline name="tocHeading"> General</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Tax rates and personal reliefs</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/23/2002-07-24" level="4" class="item">
<inline name="tocNum">23</inline>
<inline name="tocHeading"> Charge and basic rate of income tax for 1988-89.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/24/2002-07-24" level="4" class="item">
<inline name="tocNum">24</inline>
<inline name="tocHeading"> Higher and additional rates of income tax.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/25/2002-07-24" level="4" class="item">
<inline name="tocNum">25</inline>
<inline name="tocHeading"> Personal reliefs.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/26/2002-07-24" level="4" class="item">
<inline name="tocNum">26</inline>
<inline name="tocHeading"> Charge and rate of corporation tax for financial year 1988.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/27/2002-07-24" level="4" class="item">
<inline name="tocNum">27</inline>
<inline name="tocHeading"> Corporation tax: small companies.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/28/2002-07-24" level="4" class="item">
<inline name="tocNum">28</inline>
<inline name="tocHeading"> Deduction rate for sub-contractors in construction industry.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/29/2002-07-24" level="4" class="item">
<inline name="tocNum">29</inline>
<inline name="tocHeading"> Life assurance premium relief.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/30/2002-07-24" level="4" class="item">
<inline name="tocNum">30</inline>
<inline name="tocHeading"> Additional relief in respect of children.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/31/2002-07-24" level="4" class="item">
<inline name="tocNum">31</inline>
<inline name="tocHeading"> Non-residents’ personal reliefs.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/married-couples/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Married couples</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/32/2002-07-24" level="4" class="item">
<inline name="tocNum">32</inline>
<inline name="tocHeading"> Abolition of aggregation of income.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/33/2002-07-24" level="4" class="item">
<inline name="tocNum">33</inline>
<inline name="tocHeading"> Personal allowance and married couple’s allowance.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/34/2002-07-24" level="4" class="item">
<inline name="tocNum">34</inline>
<inline name="tocHeading"> Jointly held property.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/35/2002-07-24" level="4" class="item">
<inline name="tocNum">35</inline>
<inline name="tocHeading"> Minor and consequential provisions.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/annual-payments/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Annual payments</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/36/2002-07-24" level="4" class="item">
<inline name="tocNum">36</inline>
<inline name="tocHeading"> Annual payments.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24" level="4" class="item">
<inline name="tocNum">37</inline>
<inline name="tocHeading"> Maintenance payments under existing obligations:</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/38/2002-07-24" level="4" class="item">
<inline name="tocNum">38</inline>
<inline name="tocHeading"> Maintenance payments under existing obligations:</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/39/2002-07-24" level="4" class="item">
<inline name="tocNum">39</inline>
<inline name="tocHeading"> Maintenance payments under existing obligations: election for new rules.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/40/2002-07-24" level="4" class="item">
<inline name="tocNum">40</inline>
<inline name="tocHeading"> Provisions supplementary to sections 37 to 39.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/relief-for-interest/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Relief for interest</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/41/2002-07-24" level="4" class="item">
<inline name="tocNum">41</inline>
<inline name="tocHeading"> Qualifying maximum for loans.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/42/2002-07-24" level="4" class="item">
<inline name="tocNum">42</inline>
<inline name="tocHeading"> Home loans: restriction of relief.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/43/2002-07-24" level="4" class="item">
<inline name="tocNum">43</inline>
<inline name="tocHeading"> Home improvement loans.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/44/2002-07-24" level="4" class="item">
<inline name="tocNum">44</inline>
<inline name="tocHeading">
Loans for residence of dependent relative
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/benefits-in-kind/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Benefits in kind</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/45/2002-07-24" level="4" class="item">
<inline name="tocNum">45</inline>
<inline name="tocHeading"> Car benefits.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/46/2002-07-24" level="4" class="item">
<inline name="tocNum">46</inline>
<inline name="tocHeading"> Car parking facilities.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/47/2002-07-24" level="4" class="item">
<inline name="tocNum">47</inline>
<inline name="tocHeading"> Entertainment: non-cash vouchers.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/48/2002-07-24" level="4" class="item">
<inline name="tocNum">48</inline>
<inline name="tocHeading"> Entertainment: credit-tokens.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/49/2002-07-24" level="4" class="item">
<inline name="tocNum">49</inline>
<inline name="tocHeading"> Entertainment of directors and higher-paid employees.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/business-expansion-scheme/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Business expansion scheme</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/50/2002-07-24" level="4" class="item">
<inline name="tocNum">50</inline>
<inline name="tocHeading"> Private rented housing.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/51/2002-07-24" level="4" class="item">
<inline name="tocNum">51</inline>
<inline name="tocHeading"> Restriction of relief.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/52/2002-07-24" level="4" class="item">
<inline name="tocNum">52</inline>
<inline name="tocHeading"> Valuation of interests in land.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/53/2002-07-24" level="4" class="item">
<inline name="tocNum">53</inline>
<inline name="tocHeading"> Approved investment funds.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/pensions-etc/2002-07-24" level="3" class="heading">
<inline name="tocHeading">
Pensions
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/54/2002-07-24" level="4" class="item">
<inline name="tocNum">54</inline>
<inline name="tocHeading"> Personal pension schemes: commencement.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/55/2002-07-24" level="4" class="item">
<inline name="tocNum">55</inline>
<inline name="tocHeading"> Personal pension schemes: other amendments.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/56/2002-07-24" level="4" class="item">
<inline name="tocNum">56</inline>
<inline name="tocHeading"> Occupational pension schemes.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/57/2002-07-24" level="4" class="item">
<inline name="tocNum">57</inline>
<inline name="tocHeading"> Lump sum benefits paid otherwise than on retirement.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/underwriters/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Underwriters</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/58/2002-07-24" level="4" class="item">
<inline name="tocNum">58</inline>
<inline name="tocHeading"> Assessment and collection.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/59/2002-07-24" level="4" class="item">
<inline name="tocNum">59</inline>
<inline name="tocHeading"> Reinsurance: general.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/60/2002-07-24" level="4" class="item">
<inline name="tocNum">60</inline>
<inline name="tocHeading"> Reinsurance to close.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/61/2002-07-24" level="4" class="item">
<inline name="tocNum">61</inline>
<inline name="tocHeading"> Minor and consequential amendments.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/oil-licences/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Oil licences</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/62/2002-07-24" level="4" class="item">
<inline name="tocNum">62</inline>
<inline name="tocHeading"> Disposals of oil licences relating to undeveloped areas.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/63/2002-07-24" level="4" class="item">
<inline name="tocNum">63</inline>
<inline name="tocHeading">
Allowance of certain drilling expenditure
<abbr title="et cetera" xml:lang="la">etc.</abbr>
in determining chargeable gains.
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/64/2002-07-24" level="4" class="item">
<inline name="tocNum">64</inline>
<inline name="tocHeading"> Interpretation of sections 62 and 63.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/miscellaneous/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Miscellaneous</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/65/2002-07-24" level="4" class="item">
<inline name="tocNum">65</inline>
<inline name="tocHeading"> Commercial woodlands.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/66/2002-07-24" level="4" class="item">
<inline name="tocNum">66</inline>
<inline name="tocHeading"> Company residence.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/67/2002-07-24" level="4" class="item">
<inline name="tocNum">67</inline>
<inline name="tocHeading"> Seafarers: foreign earnings.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/68/2002-07-24" level="4" class="item">
<inline name="tocNum">68</inline>
<inline name="tocHeading">
Priority share allocations for employees
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/69/2002-07-24" level="4" class="item">
<inline name="tocNum">69</inline>
<inline name="tocHeading"> Share options: loans.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/70/2002-07-24" level="4" class="item">
<inline name="tocNum">70</inline>
<inline name="tocHeading"> Charities: payroll deduction scheme.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/71/2002-07-24" level="4" class="item">
<inline name="tocNum">71</inline>
<inline name="tocHeading"> Unit trusts: relief on certain payments.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/72/2002-07-24" level="4" class="item">
<inline name="tocNum">72</inline>
<inline name="tocHeading"> Entertainment of overseas customers.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/73/2002-07-24" level="4" class="item">
<inline name="tocNum">73</inline>
<inline name="tocHeading"> Consideration for certain restrictive undertakings.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/74/2002-07-24" level="4" class="item">
<inline name="tocNum">74</inline>
<inline name="tocHeading">
Payments on termination of office or employment
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/75/2002-07-24" level="4" class="item">
<inline name="tocNum">75</inline>
<inline name="tocHeading">
Premiums for leases
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/76/2002-07-24" level="4" class="item">
<inline name="tocNum">76</inline>
<inline name="tocHeading">
Foreign dividends
<abbr title="et cetera" xml:lang="la">etc.</abbr>
, quoted Eurobonds and recognised clearing systems.
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/II/2002-07-24" level="2" class="chapter">
<inline name="tocNum">chapter II</inline>
<inline name="tocHeading"> Unapproved Employee Share Schemes</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/II/crossheading/preliminary/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Preliminary</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/77/2002-07-24" level="4" class="item">
<inline name="tocNum">77</inline>
<inline name="tocHeading"> Scope of Chapter.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/II/crossheading/charges-to-tax/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Charges to tax</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/78/2002-07-24" level="4" class="item">
<inline name="tocNum">78</inline>
<inline name="tocHeading">
Charge where restrictions removed
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/79/2002-07-24" level="4" class="item">
<inline name="tocNum">79</inline>
<inline name="tocHeading"> Charge for shares in dependent subsidiaries.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/80/2002-07-24" level="4" class="item">
<inline name="tocNum">80</inline>
<inline name="tocHeading"> Charge on special benefits.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/II/crossheading/miscellaneous/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Miscellaneous</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/81/2002-07-24" level="4" class="item">
<inline name="tocNum">81</inline>
<inline name="tocHeading"> Changes in interest.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/82/2002-07-24" level="4" class="item">
<inline name="tocNum">82</inline>
<inline name="tocHeading">
Company reorganisations
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/83/2002-07-24" level="4" class="item">
<inline name="tocNum">83</inline>
<inline name="tocHeading">
Connected persons
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/84/2002-07-24" level="4" class="item">
<inline name="tocNum">84</inline>
<inline name="tocHeading"> Capital gains tax.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/85/2002-07-24" level="4" class="item">
<inline name="tocNum">85</inline>
<inline name="tocHeading"> Information.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/II/crossheading/supplementary/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Supplementary</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/86/2002-07-24" level="4" class="item">
<inline name="tocNum">86</inline>
<inline name="tocHeading"> Meaning of “dependent subsidiary”.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/87/2002-07-24" level="4" class="item">
<inline name="tocNum">87</inline>
<inline name="tocHeading"> Other interpretation provisions.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/88/2002-07-24" level="4" class="item">
<inline name="tocNum">88</inline>
<inline name="tocHeading"> Transitional provisions.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/89/2002-07-24" level="4" class="item">
<inline name="tocNum">89</inline>
<inline name="tocHeading"> Consequential amendments.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/III/2002-07-24" level="2" class="chapter">
<inline name="tocNum">chapter III</inline>
<inline name="tocHeading"> Capital Allowances</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/90/2002-07-24" level="3" class="item">
<inline name="tocNum">90</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/91/2002-07-24" level="3" class="item">
<inline name="tocNum">91</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/92/2002-07-24" level="3" class="item">
<inline name="tocNum">92</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/93/2002-07-24" level="3" class="item">
<inline name="tocNum">93</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/94/2002-07-24" level="3" class="item">
<inline name="tocNum">94</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/95/2002-07-24" level="3" class="item">
<inline name="tocNum">95</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/IV/2002-07-24" level="2" class="chapter">
<inline name="tocNum">chapter IV</inline>
<inline name="tocHeading"> Capital Gains</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/IV/crossheading/rebasing-to-1982/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Re-basing to 1982</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/96/2002-07-24" level="4" class="item">
<inline name="tocNum">96</inline>
<inline name="tocHeading"> Assets held on 31st March 1982.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/97/2002-07-24" level="4" class="item">
<inline name="tocNum">97</inline>
<inline name="tocHeading"> Deferred charges on gains before 31st March 1982.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/IV/crossheading/unification-of-rates-of-tax-on-income-and-capital-gains/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Unification of rates of tax on income and capital gains</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/98/2002-07-24" level="4" class="item">
<inline name="tocNum">98</inline>
<inline name="tocHeading"> Rates of capital gains tax.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/99/2002-07-24" level="4" class="item">
<inline name="tocNum">99</inline>
<inline name="tocHeading"> Husband and wife.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/100/2002-07-24" level="4" class="item">
<inline name="tocNum">100</inline>
<inline name="tocHeading"> Accumulation and discretionary settlements.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/101/2002-07-24" level="4" class="item">
<inline name="tocNum">101</inline>
<inline name="tocHeading"> Underwriters.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/102/2002-07-24" level="4" class="item">
<inline name="tocNum">102</inline>
<inline name="tocHeading"> Other special cases.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/103/2002-07-24" level="4" class="item">
<inline name="tocNum">103</inline>
<inline name="tocHeading"> Commencement of sections 98 to 102.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/IV/crossheading/married-couples/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Married couples</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/104/2002-07-24" level="4" class="item">
<inline name="tocNum">104</inline>
<inline name="tocHeading"> Married couples.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/IV/crossheading/company-migration/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Company migration</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/105/2002-07-24" level="4" class="item">
<inline name="tocNum">105</inline>
<inline name="tocHeading"> Deemed disposal of assets on company ceasing to be resident in U.K.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/106/2002-07-24" level="4" class="item">
<inline name="tocNum">106</inline>
<inline name="tocHeading"> Deemed disposal of assets on company ceasing to be liable to U.K. tax.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/107/2002-07-24" level="4" class="item">
<inline name="tocNum">107</inline>
<inline name="tocHeading"> Postponement of charge on deemed disposal.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/IV/crossheading/miscellaneous/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Miscellaneous</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/108/2002-07-24" level="4" class="item">
<inline name="tocNum">108</inline>
<inline name="tocHeading"> Annual exempt amount for 1988-89.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/109/2002-07-24" level="4" class="item">
<inline name="tocNum">109</inline>
<inline name="tocHeading"> Gains arising from certain settled property.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/110/2002-07-24" level="4" class="item">
<inline name="tocNum">110</inline>
<inline name="tocHeading"> Retirement relief.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/111/2002-07-24" level="4" class="item">
<inline name="tocNum">111</inline>
<inline name="tocHeading"> Dependent relative’s residence.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/112/2002-07-24" level="4" class="item">
<inline name="tocNum">112</inline>
<inline name="tocHeading"> Roll-over relief.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/113/2002-07-24" level="4" class="item">
<inline name="tocNum">113</inline>
<inline name="tocHeading">
Indexation: building societies
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/114/2002-07-24" level="4" class="item">
<inline name="tocNum">114</inline>
<inline name="tocHeading"> Indexation: groups and associated companies.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/115/2002-07-24" level="4" class="item">
<inline name="tocNum">115</inline>
<inline name="tocHeading"> Transfers within a group.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/116/2002-07-24" level="4" class="item">
<inline name="tocNum">116</inline>
<inline name="tocHeading"> Personal equity plans.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/117/2002-07-24" level="4" class="item">
<inline name="tocNum">117</inline>
<inline name="tocHeading"> Definition of “investment trust”.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/118/2002-07-24" level="4" class="item">
<inline name="tocNum">118</inline>
<inline name="tocHeading"> Amendments of Finance Act 1985 s.68.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/2002-07-24" level="2" class="chapter">
<inline name="tocNum">chapter V</inline>
<inline name="tocHeading"> Management</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/assessment/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Assessment</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/119/2002-07-24" level="4" class="item">
<inline name="tocNum">119</inline>
<inline name="tocHeading"> Current year assessments.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/returns-of-income-and-gains/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Returns of income and gains</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/120/2002-07-24" level="4" class="item">
<inline name="tocNum">120</inline>
<inline name="tocHeading"> Notice of liability to income tax.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/121/2002-07-24" level="4" class="item">
<inline name="tocNum">121</inline>
<inline name="tocHeading"> Notice of liability to corporation tax.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/122/2002-07-24" level="4" class="item">
<inline name="tocNum">122</inline>
<inline name="tocHeading"> Notice of liability to capital gains tax.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/other-returns-and-information/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Other returns and information</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/123/2002-07-24" level="4" class="item">
<inline name="tocNum">123</inline>
<inline name="tocHeading"> Three year time limit.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/124/2002-07-24" level="4" class="item">
<inline name="tocNum">124</inline>
<inline name="tocHeading">
Returns of fees, commissions
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/125/2002-07-24" level="4" class="item">
<inline name="tocNum">125</inline>
<inline name="tocHeading">
Other payments and licences
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2002-07-24" level="3" class="heading">
<inline name="tocHeading">
Production of accounts, books
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/126/2002-07-24" level="4" class="item">
<inline name="tocNum">126</inline>
<inline name="tocHeading"> Production of documents relating to a person’s tax liability.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/127/2002-07-24" level="4" class="item">
<inline name="tocNum">127</inline>
<inline name="tocHeading">
Production of computer records
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/interest-and-penalties/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Interest and penalties</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/128/2002-07-24" level="4" class="item">
<inline name="tocNum">128</inline>
<inline name="tocHeading"> Interest on overdue or overpaid PAYE.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/129/2002-07-24" level="4" class="item">
<inline name="tocNum">129</inline>
<inline name="tocHeading"> Two or more tax-geared penalties in respect of same tax.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/company-migration/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Company migration</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/130/2002-07-24" level="4" class="item">
<inline name="tocNum">130</inline>
<inline name="tocHeading"> Provisions for securing payment by company of outstanding tax.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/131/2002-07-24" level="4" class="item">
<inline name="tocNum">131</inline>
<inline name="tocHeading"> Penalties for failure to comply with section 130.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/132/2002-07-24" level="4" class="item">
<inline name="tocNum">132</inline>
<inline name="tocHeading"> Liability of other persons for unpaid tax.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/appeals-etc/2002-07-24" level="3" class="heading">
<inline name="tocHeading">
Appeals
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/133/2002-07-24" level="4" class="item">
<inline name="tocNum">133</inline>
<inline name="tocHeading"> Jurisdiction of General Commissioners.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/134/2002-07-24" level="4" class="item">
<inline name="tocNum">134</inline>
<inline name="tocHeading"> General Commissioners for Northern Ireland.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/135/2002-07-24" level="4" class="item">
<inline name="tocNum">135</inline>
<inline name="tocHeading"> Cases stated in Northern Ireland.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/IV/2002-07-24" level="1" class="part">
<inline name="tocNum">Part IV</inline>
<inline name="tocHeading"> Miscellaneous and General</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/IV/crossheading/inheritance-tax/2002-07-24" level="2" class="heading">
<inline name="tocHeading"> Inheritance tax</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/136/2002-07-24" level="3" class="item">
<inline name="tocNum">136</inline>
<inline name="tocHeading"> Reduction of rates.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/137/2002-07-24" level="3" class="item">
<inline name="tocNum">137</inline>
<inline name="tocHeading"> Gifts to political parties.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/IV/crossheading/petroleum-revenue-tax/2002-07-24" level="2" class="heading">
<inline name="tocHeading"> Petroleum revenue tax</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/138/2002-07-24" level="3" class="item">
<inline name="tocNum">138</inline>
<inline name="tocHeading"> Reduced oil allowance for certain Southern Basin and onshore fields.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/139/2002-07-24" level="3" class="item">
<inline name="tocNum">139</inline>
<inline name="tocHeading">Assets generating tariff receipts: extension of allowable expenditure.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/IV/crossheading/stamp-duty-and-stamp-duty-reserve-tax/2002-07-24" level="2" class="heading">
<inline name="tocHeading"> Stamp duty and stamp duty reserve tax</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/140/2002-07-24" level="3" class="item">
<inline name="tocNum">140</inline>
<inline name="tocHeading"> Abolition of stamp duty under the heading “Unit Trust Instrument”.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/141/2002-07-24" level="3" class="item">
<inline name="tocNum">141</inline>
<inline name="tocHeading"> Abolition of stamp duty on documents relating to transactions of capital companies.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/142/2002-07-24" level="3" class="item">
<inline name="tocNum">142</inline>
<inline name="tocHeading"> Stamp duty: housing action trusts.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/143/2002-07-24" level="3" class="item">
<inline name="tocNum">143</inline>
<inline name="tocHeading">Stamp duty: paired shares</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/144/2002-07-24" level="3" class="item">
<inline name="tocNum">144</inline>
<inline name="tocHeading">
Stamp duty reserve tax: paired shares
<abbr title="Et cetera" xml:lang="la">etc</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/part/IV/crossheading/miscellaneous/2002-07-24" level="2" class="heading">
<inline name="tocHeading"> Miscellaneous</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/145/2002-07-24" level="3" class="item">
<inline name="tocNum">145</inline>
<inline name="tocHeading"> Building societies: change of status.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/146/2002-07-24" level="3" class="item">
<inline name="tocNum">146</inline>
<inline name="tocHeading"> Post-consolidation amendments.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/147/2002-07-24" level="3" class="item">
<inline name="tocNum">147</inline>
<inline name="tocHeading">
Interpretation
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/148/2002-07-24" level="3" class="item">
<inline name="tocNum">148</inline>
<inline name="tocHeading"> Repeals.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/section/149/2002-07-24" level="3" class="item">
<inline name="tocNum">149</inline>
<inline name="tocHeading"> Short title.</inline>
</tocItem>
<tocItem href="" level="1" class="schedules">
<inline name="tocHeading"> SCHEDULES</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 1</inline>
<inline name="tocHeading"> Alcoholic Liquor Duties</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/part/I/2002-07-24" level="3" class="part">
<inline name="tocNum">Part I</inline>
<inline name="tocHeading"> Table of Rates of Duty on Wine and Made-Wine</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/part/II/2002-07-24" level="3" class="part">
<inline name="tocNum">Part II</inline>
<inline name="tocHeading"> Beverages of an Alcoholic Strength not Exceeding 5.5 per cent.</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">(1) In subsection (2) of section 1 of the Alcoholic...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">After subsection (4) of section 54 of that Act (wine:...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">(1) After subsection (4) of section 55 of that Act...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">After section 55 of that Act there shall be inserted—...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/7/2002-07-24" level="4" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">In section 59 of that Act (rendering imported wine or...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/8/2002-07-24" level="4" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/9/2002-07-24" level="4" class="item">
<inline name="tocNum">9</inline>
<inline name="tocHeading">Section 63 of that Act (repayment of duty on imported...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/10/2002-07-24" level="4" class="item">
<inline name="tocNum">10</inline>
<inline name="tocHeading">At the end of subsection (1) of section 71 of...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/11/2002-07-24" level="4" class="item">
<inline name="tocNum">11</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/12/2002-07-24" level="4" class="item">
<inline name="tocNum">12</inline>
<inline name="tocHeading">At the end of subsection (1) of section 73 of...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/13/2002-07-24" level="4" class="item">
<inline name="tocNum">13</inline>
<inline name="tocHeading">In Schedule 1 to that Act, for the Table of...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/2/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 2</inline>
<inline name="tocHeading"> Vehicles Excise Duty</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/2/part/I/2002-07-24" level="3" class="part">
<inline name="tocNum">Part I</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/2/part/II/2002-07-24" level="3" class="part">
<inline name="tocNum">Part II</inline>
<inline name="tocHeading"> Vehicles Carrying or Drawing Exceptional Loads</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/2/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/2/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/2/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading"/>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/2/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/2/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/2/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 3</inline>
<inline name="tocHeading"> Married Couples: Minor and Consequential Provisions</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/2002-07-24" level="3" class="part">
<inline name="tocNum">Part I</inline>
<inline name="tocHeading"> Amendments of the Taxes Act 1988</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/introductory/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Introductory</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/1/2002-07-24" level="5" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">The Taxes Act 1988 shall have effect subject to the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/commencement-of-trade-etc/2002-07-24" level="4" class="heading">
<inline name="tocHeading">
Commencement of trade
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/2/2002-07-24" level="5" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">In section 62 (special basis for early years following commencement...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/discontinuance-of-trade-etc/2002-07-24" level="4" class="heading">
<inline name="tocHeading">
Discontinuance of trade
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/3/2002-07-24" level="5" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">In section 63 (special basis on discontinuance of trade etc.)—...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/underpayments/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Underpayments</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/4/2002-07-24" level="5" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">In section 203 (PAYE) the following subsection shall be inserted...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/additional-relief-in-respect-of-children/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Additional relief in respect of children</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/5/2002-07-24" level="5" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/6/2002-07-24" level="5" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/widows-bereavement-allowance/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Widow’s bereavement allowance</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/7/2002-07-24" level="5" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">(1) The section set out in sub-paragraph (2) below shall...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/blind-persons-allowance/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Blind person’s allowance</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/8/2002-07-24" level="5" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">For the year 1990-91 and subsequent years of assessment the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/life-assurance-premiums/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Life assurance premiums</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/9/2002-07-24" level="5" class="item">
<inline name="tocNum">9</inline>
<inline name="tocHeading">For the year 1990-91 and subsequent years of assessment section...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/payments-securing-annuities/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Payments securing annuities</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/10/2002-07-24" level="5" class="item">
<inline name="tocNum">10</inline>
<inline name="tocHeading">For the year 1990-91 and subsequent years of assessment the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/married-couples-living-together/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Married couples living together</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/11/2002-07-24" level="5" class="item">
<inline name="tocNum">11</inline>
<inline name="tocHeading">For the year 1990-91 and subsequent years of assessment the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/business-expansion-scheme/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Business expansion scheme</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/12/2002-07-24" level="5" class="item">
<inline name="tocNum">12</inline>
<inline name="tocHeading">(1) For the year 1990-91 and subsequent years of assessment...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/qualifying-maintenance-payments/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Qualifying maintenance payments</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/13/2002-07-24" level="5" class="item">
<inline name="tocNum">13</inline>
<inline name="tocHeading">For the year 1990-91 and subsequent years of assessment section...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/home-loans/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Home loans</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/14/2002-07-24" level="5" class="item">
<inline name="tocNum">14</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/loans-for-shares-in-employeecontrolled-company/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Loans for shares in employee-controlled company</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2002-07-24" level="5" class="item">
<inline name="tocNum">15</inline>
<inline name="tocHeading">(1) In section 361 (relief for interest on loans to...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/close-company-loans/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Close company loans</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/16/2002-07-24" level="5" class="item">
<inline name="tocNum">16</inline>
<inline name="tocHeading">(1) In section 420(2)(a)(i) (exception from charge in case where...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/trade-unions-and-employers-associations/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Trade unions and employers’ associations</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/17/2002-07-24" level="5" class="item">
<inline name="tocNum">17</inline>
<inline name="tocHeading">(1) In section 467(2) (tax exemption in respect of income...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/retirement-benefit-schemes/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Retirement benefit schemes</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/18/2002-07-24" level="5" class="item">
<inline name="tocNum">18</inline>
<inline name="tocHeading">(1) In section 590 (conditions for approval of retirement benefit...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/partnership-retirement-annuities/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Partnership retirement annuities</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/19/2002-07-24" level="5" class="item">
<inline name="tocNum">19</inline>
<inline name="tocHeading">For the year 1990-91 and subsequent years of assessment section...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/20/2002-07-24" level="5" class="item">
<inline name="tocNum">20</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/earned-income/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Earned income</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/21/2002-07-24" level="5" class="item">
<inline name="tocNum">21</inline>
<inline name="tocHeading">For the year 1990-91 and subsequent years of assessment section...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/total-income/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Total income</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/22/2002-07-24" level="5" class="item">
<inline name="tocNum">22</inline>
<inline name="tocHeading">For the year 1990-91 and subsequent years of assessment section...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/II/2002-07-24" level="3" class="part">
<inline name="tocNum">Part II</inline>
<inline name="tocHeading"> Other Provisions</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/II/crossheading/capital-allowances/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Capital allowances</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/23/2002-07-24" level="5" class="item">
<inline name="tocNum">23</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/24/2002-07-24" level="5" class="item">
<inline name="tocNum">24</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/II/crossheading/the-transition/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> The transition</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/25/2002-07-24" level="5" class="item">
<inline name="tocNum">25</inline>
<inline name="tocHeading">The operation of section 279(1) of the Taxes Act 1988...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/II/crossheading/returns/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Returns</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/26/2002-07-24" level="5" class="item">
<inline name="tocNum">26</inline>
<inline name="tocHeading">Where a man is required under section 8 of the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/27/2002-07-24" level="5" class="item">
<inline name="tocNum">27</inline>
<inline name="tocHeading">Where a man delivers a return such as is mentioned...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/28/2002-07-24" level="5" class="item">
<inline name="tocNum">28</inline>
<inline name="tocHeading">Where a woman is liable to a penalty under section...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/II/crossheading/time-limits-for-assessments/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Time limits for assessments</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/29/2002-07-24" level="5" class="item">
<inline name="tocNum">29</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/II/crossheading/transfers-of-allowances/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Transfers of allowances</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/30/2002-07-24" level="5" class="item">
<inline name="tocNum">30</inline>
<inline name="tocHeading">For the year 1990-91 and subsequent years of assessment the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/II/crossheading/class-4-social-security-contributions/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Class 4 social security contributions</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/31/2002-07-24" level="5" class="item">
<inline name="tocNum">31</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/II/crossheading/annual-payments/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Annual payments</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/32/2002-07-24" level="5" class="item">
<inline name="tocNum">32</inline>
<inline name="tocHeading">Section 36 of this Act shall have effect in relation...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/II/crossheading/maintenance-payments/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Maintenance payments</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/33/2002-07-24" level="5" class="item">
<inline name="tocNum">33</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 4</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/2002-07-24" level="3" class="part" period="#period1">
<inline name="tocNum">Part I</inline>
<inline name="tocHeading"> Modifications Made by Section 50</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/preliminary/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Preliminary</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/1/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">1</inline>
<inline name="tocHeading">The modifications of Chapter III of Part VII of the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/the-relief/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> The relief</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/2/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">2</inline>
<inline name="tocHeading">(1) In subsection (1) of section 289 (relief under the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/restriction-of-relief-where-amounts-raised-exceed-permitted-maximum/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Restriction of relief where amounts raised exceed permitted maximum</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/3/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">3</inline>
<inline name="tocHeading">(1) In subsection (1) of section 290A (restriction of relief...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/individuals-qualifying-for-relief/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Individuals qualifying for relief</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/4/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">4</inline>
<inline name="tocHeading">In section 291 (individuals qualifying for relief), after subsection (1)...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/parallel-trades/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Parallel trades</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/5/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">5</inline>
<inline name="tocHeading">Section 292 (parallel trades) shall be omitted. </inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/qualifying-companies/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Qualifying companies</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/6/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">6</inline>
<inline name="tocHeading">(1) For subsection (2) of section 293 (qualifying companies) there...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/companies-with-interests-in-land-etc/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading">
Companies with interests in land
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/7/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">7</inline>
<inline name="tocHeading">The following shall be omitted, namely— (a) section 294 (companies...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/qualifying-trades-etc/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading">
Qualifying trades
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/8/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">8</inline>
<inline name="tocHeading">The following shall also be omitted, namely— </inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/replacement-capital/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Replacement capital</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/9/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">9</inline>
<inline name="tocHeading">(1) In subsection (1) of section 302 (replacement capital), for...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/claims/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Claims</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/10/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">10</inline>
<inline name="tocHeading">In subsections (2) and (3) of section 306 (claims), for...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/I/crossheading/subsidiaries/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Subsidiaries</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/11/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">11</inline>
<inline name="tocHeading">(1) For subsection (1) of section 308 (application to subsidiaries)...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/12/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">12</inline>
<inline name="tocHeading">In subsection (2) of section 309 (further provisions as to...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/II/2002-07-24" level="3" class="part" period="#period1">
<inline name="tocNum">Part II</inline>
<inline name="tocHeading"> Dwelling-Houses to Which Section 50 Does Not Apply</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/II/crossheading/expensive-dwellinghouses/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Expensive dwelling-houses</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/13/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">13</inline>
<inline name="tocHeading">(1) Section 50 of this Act does not apply to...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/II/crossheading/unfit-and-substandard-dwellinghouses/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Unfit and sub-standard dwelling-houses</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/14/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">14</inline>
<inline name="tocHeading">Section 50 of this Act does not apply to— </inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/II/crossheading/dwellinghouses-already-let-etc/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading">
Dwelling-houses already let
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/15/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">15</inline>
<inline name="tocHeading">(1) Subject to sub-paragraphs (1A) to (1C) below, section 50...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/II/crossheading/dwellinghouses-already-qualifying-for-relief/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Dwelling-houses already qualifying for relief</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/16/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">16</inline>
<inline name="tocHeading">(1) Section 50 of this Act does not apply to...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/II/crossheading/dwellinghouses-qualifying-for-capital-allowances/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Dwelling-houses qualifying for capital allowances</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/17/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">17</inline>
<inline name="tocHeading">Section 50 of this Act does not apply to a...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/part/II/crossheading/interpretation-of-certain-expressions-scotland/2002-07-24" level="4" class="heading" period="#period1">
<inline name="tocHeading"> Interpretation of certain expressions: Scotland</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/18/2002-07-24" level="5" class="item" period="#period1">
<inline name="tocNum">18</inline>
<inline name="tocHeading">In the application of the above provisions of this Part...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 5</inline>
<inline name="tocHeading"> Underwriters: Assessment and Collection of Tax</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/preliminary/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Preliminary</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">(1) In this Schedule— “agent”, in relation to a syndicate...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/returns-by-agent/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Returns by agent</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">(1) An inspector may, at any time after the end...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/payments-on-account-of-tax/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Payments on account of tax</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">(1) In the case of a syndicate profit for a...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/determinations-by-inspector/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Determinations by inspector</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">(1) If the inspector is satisfied that a return under...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/appeals/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Appeals</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">(1) The agent may appeal against a determination under paragraph...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/modification-of-determinations-pending-appeal/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Modification of determinations pending appeal</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">(1) Where the agent appeals against a determination under paragraph...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/apportionments-of-syndicate-profit-or-loss/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Apportionments of syndicate profit or loss</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/7/2002-07-24" level="4" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">(1) Where a determination of a syndicate profit or loss...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/individual-members-effect-of-determinations/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Individual members: effect of determinations</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/8/2002-07-24" level="4" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">(1) A determination of a syndicate profit or loss for...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/assessment-of-individual-members-time-limits/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Assessment of individual members: time limits</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/9/2002-07-24" level="4" class="item">
<inline name="tocNum">9</inline>
<inline name="tocHeading">For the purposes of sections 36, 37, 40 and 41...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/supplemental-penalties/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Supplemental: penalties</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/10/2002-07-24" level="4" class="item">
<inline name="tocNum">10</inline>
<inline name="tocHeading">(1) If it appears to an inspector or the Board...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/crossheading/supplemental-interest/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Supplemental: interest</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/paragraph/11/2002-07-24" level="4" class="item">
<inline name="tocNum">11</inline>
<inline name="tocHeading">(1) Interest charged under paragraph 3(4) above shall be treated...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 6</inline>
<inline name="tocHeading"> Commercial Woodlands</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/crossheading/preliminary/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Preliminary</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">In this Schedule “commercial woodlands” means woodlands in the United...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/crossheading/abolition-of-charge-under-schedule-b/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Abolition of charge under Schedule B</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">(1) The charge to tax under Schedule B in respect...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/crossheading/abolition-of-schedule-d-election-etc/2002-07-24" level="3" class="heading">
<inline name="tocHeading">
Abolition of Schedule D election
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">(1) Section 54 of the Taxes Act 1988 and section...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/crossheading/transitional-provisions/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Transitional provisions</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">(1) Where this paragraph applies in relation to a person’s...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">(1) For any chargeable period in relation to which an...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/crossheading/consequential-amendments/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Consequential amendments</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">(1) . . . . . . . . ....</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 7</inline>
<inline name="tocHeading"> Exceptions to Rule in Section 66(1)</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/crossheading/cases-where-rule-does-not-apply/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Cases where rule does not apply</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">(1) Subject to sub-paragraphs (2) and (3) below, section 66(1)...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">(1) Subject to sub-paragraphs (2) and (3) below, section 66(1)...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/crossheading/cases-where-rule-does-not-apply-until-end-of-transitional-period/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Cases where rule does not apply until end of transitional period</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">(1) Subject to sub-paragraph (2) below, in relation to a...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">(1) Subject to sub-paragraph (2) below, in relation to a...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/crossheading/supplemental/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Supplemental</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/7/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">(1) In this Schedule— “the commencement date” means the date...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 8</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/previous-no-gainno-loss-disposals/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Previous no gain/no loss disposals</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/capital-allowances/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Capital allowances</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/part-disposals/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Part disposals</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/assets-derived-from-other-assets/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Assets derived from other assets</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/group-transactions/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Group transactions</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/close-companies/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Close companies</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/7/2002-07-24" level="4" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/private-residence-relief/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Private residence relief</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/8/2002-07-24" level="4" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/replacement-of-business-assets/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Replacement of business assets</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/9/2002-07-24" level="4" class="item">
<inline name="tocNum">9</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/apportionment-of-pre1965-gains-and-losses/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Apportionment of pre-1965 gains and losses</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/10/2002-07-24" level="4" class="item">
<inline name="tocNum">10</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/indexation-allowance/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Indexation allowance</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/11/2002-07-24" level="4" class="item">
<inline name="tocNum">11</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/elections-under-section-965-excluded-disposals/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Elections under section 96(5): excluded disposals</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/12/2002-07-24" level="4" class="item">
<inline name="tocNum">12</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/crossheading/elections-under-section-965-groups-of-companies/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Elections under section 96(5): groups of companies</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/13/2002-07-24" level="4" class="item">
<inline name="tocNum">13</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/14/2002-07-24" level="4" class="item">
<inline name="tocNum">14</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 9</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/crossheading/reduction-of-deduction-or-gain/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Reduction of deduction or gain</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/crossheading/charges-rolledover-or-heldover/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Charges rolled-over or held-over</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/paragraph/2A/2002-07-24" level="4" class="item">
<inline name="tocNum">2A</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/crossheading/postponed-charges/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Postponed charges</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/crossheading/previous-no-gainno-loss-disposals/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Previous no gain/no loss disposals</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/crossheading/assets-derived-from-other-assets/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Assets derived from other assets</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/paragraph/7/2002-07-24" level="4" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/crossheading/claims/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Claims</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/9/paragraph/8/2002-07-24" level="4" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 10</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/crossheading/charge-on-settlor-with-interest-in-settlement/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Charge on settlor with interest in settlement</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/crossheading/right-of-recovery/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Right of recovery</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/crossheading/meaning-of-settlor-etc/2002-07-24" level="3" class="heading">
<inline name="tocHeading">
Meaning of “settlor”
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/crossheading/information/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Information</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/7/2002-07-24" level="4" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/crossheading/shares-in-nonresident-companies/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Shares in non–resident companies</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/2002-07-24" level="4" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/crossheading/maintenance-funds-for-historic-buildings/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Maintenance funds for historic buildings</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/9/2002-07-24" level="4" class="item">
<inline name="tocNum">9</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/crossheading/commencement/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Commencement</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/10/2002-07-24" level="4" class="item">
<inline name="tocNum">10</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 11</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/crossheading/debts/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Debts</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/crossheading/shares/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Shares</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/crossheading/linked-companies/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Linked companies</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/crossheading/supplementary/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Supplementary</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/crossheading/commencement/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Commencement</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/11/paragraph/7/2002-07-24" level="4" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 12</inline>
<inline name="tocHeading"> Building Societies: Change of Status</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/crossheading/introductory/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Introductory</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">Paragraphs 3 to 7 below apply where there is a...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/crossheading/giltedged-securities-and-other-financial-trading-stock/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Gilt-edged securities and other financial trading stock</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">(1) For the purposes of section 100(1) of the Taxes...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/crossheading/capital-allowances/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Capital allowances</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">(1) For the purposes of the allowances and charges provided...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/crossheading/capital-gains-assets-acquired-from-society-etc/2002-07-24" level="3" class="heading">
<inline name="tocHeading">
Capital gains: assets acquired from society,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/crossheading/capital-gains-shares-and-rights-to-shares-in-successor-company/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Capital gains: shares, and rights to shares, in successor company</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/crossheading/distributions/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Distributions</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">(1) Where, in connection with the transfer, qualifying benefits are...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/crossheading/contractual-savings-schemes/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Contractual savings schemes</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/paragraph/7/2002-07-24" level="4" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">The following provisions, namely— (a) section 326 of the Taxes...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/crossheading/stamp-duty/2002-07-24" level="3" class="heading">
<inline name="tocHeading"> Stamp duty</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/12/paragraph/8/2002-07-24" level="4" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">Section 109 of the Building Societies Act 1986 (exemption from...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 13</inline>
<inline name="tocHeading"> Post-Consolidation Amendments</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/I/2002-07-24" level="3" class="part">
<inline name="tocNum">Part I</inline>
<inline name="tocHeading"> Amendments of the Taxes Act 1988</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">The Taxes Act 1988 shall have effect, and shall be...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">In section 61(4) after the word “where” there shall be...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">In section 162(1) after the word “Where” there shall be...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">In section 533(4) after “1949” there shall be inserted the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">In section 591(5) and (6) after the word “made” there...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/2002-07-24" level="4" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">In section 824— (a) in subsection (1) the following paragraphs...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/8/2002-07-24" level="4" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/9/2002-07-24" level="4" class="item">
<inline name="tocNum">9</inline>
<inline name="tocHeading">In paragraph 2 of Schedule 10 after sub-paragraph (c) there...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/10/2002-07-24" level="4" class="item">
<inline name="tocNum">10</inline>
<inline name="tocHeading">In paragraph 17(2)(a) of Schedule 15 after the words “but...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/11/2002-07-24" level="4" class="item">
<inline name="tocNum">11</inline>
<inline name="tocHeading">In paragraph 18(2) of that Schedule for “1 to 9”...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/12/2002-07-24" level="4" class="item">
<inline name="tocNum">12</inline>
<inline name="tocHeading">In paragraph 4(3)(b) of Schedule 27 for “416” there shall...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/13/2002-07-24" level="4" class="item">
<inline name="tocNum">13</inline>
<inline name="tocHeading">In paragraph 8 of Schedule 29 for the words “added...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/14/2002-07-24" level="4" class="item">
<inline name="tocNum">14</inline>
<inline name="tocHeading">In the Table in paragraph 32 of that Schedule the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/15/2002-07-24" level="4" class="item">
<inline name="tocNum">15</inline>
<inline name="tocHeading">The repeals made in section 47 of the Finance (No....</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/2002-07-24" level="3" class="part">
<inline name="tocNum">Part II</inline>
<inline name="tocHeading"> Amendments of Other Enactments</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-capital-gains-tax-act-1979-c14/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> The Capital Gains Tax Act 1979 (c.14)</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/16/2002-07-24" level="5" class="item">
<inline name="tocNum">16</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/17/2002-07-24" level="5" class="item">
<inline name="tocNum">17</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/18/2002-07-24" level="5" class="item">
<inline name="tocNum">18</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1980-c48/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> The Finance Act 1980 (c.48)</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/19/2002-07-24" level="5" class="item">
<inline name="tocNum">19</inline>
<inline name="tocHeading">In section 101 of the Finance Act 1980 for the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/20/2002-07-24" level="5" class="item">
<inline name="tocNum">20</inline>
<inline name="tocHeading">In section 109(8)(b) of that Act for the words “Part...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1981-c35/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> The Finance Act 1981 (c.35)</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/21/2002-07-24" level="5" class="item">
<inline name="tocNum">21</inline>
<inline name="tocHeading">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1984-c43/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> The Finance Act 1984 (c.43)</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/22/2002-07-24" level="5" class="item">
<inline name="tocNum">22</inline>
<inline name="tocHeading">In section 80(5)(b) of the Finance Act 1984 for the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1986-c41/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> The Finance Act 1986 (c.41)</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/23/2002-07-24" level="5" class="item">
<inline name="tocNum">23</inline>
<inline name="tocHeading">. . . . . . . . . ....</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1987-c16/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> The Finance Act 1987 (c.16)</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/24/2002-07-24" level="5" class="item">
<inline name="tocNum">24</inline>
<inline name="tocHeading">The repeals made by the Finance Act 1987 in section...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/commencement/2002-07-24" level="4" class="heading">
<inline name="tocHeading"> Commencement</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/25/2002-07-24" level="5" class="item">
<inline name="tocNum">25</inline>
<inline name="tocHeading">The amendments made by paragraphs 16 to 23 of this...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/2002-07-24" level="2" class="schedule">
<inline name="tocNum">SCHEDULE 14</inline>
<inline name="tocHeading"> Repeals</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/I/2002-07-24" level="3" class="part">
<inline name="tocNum">Part I</inline>
<inline name="tocHeading"> Customs and Excise</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/I/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">The repeal in section 1 of the Alcoholic Liquor Duties...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/I/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">The repeals in sections 42 and 43 of that Act...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/I/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">The repeals in the Betting and Gaming Duties Act 1981...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/II/2002-07-24" level="3" class="part">
<inline name="tocNum">Part II</inline>
<inline name="tocHeading"> Vehicles Excise Duty</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/III/2002-07-24" level="3" class="part">
<inline name="tocNum">Part III</inline>
<inline name="tocHeading"> Value Added Tax</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/IV/2002-07-24" level="3" class="part">
<inline name="tocNum">Part IV</inline>
<inline name="tocHeading"> Income and Corporation Tax: General</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/IV/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">The repeals in section 482 of the Income and Corporation...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/IV/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">The repeals in Schedule 10 to the Income and Corporation...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/IV/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">The repeal in the Finance Act 1980 has effect from...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/IV/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">The repeals in section 278 of the Income and Corporation...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/IV/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">The repeal of section 351(1) to (7) of that Act...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/IV/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">The repeals in sections 355, 357 and 358 of that...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/paragraph/7/2002-07-24" level="4" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">The repeals in section 577 of that Act have effect...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/paragraph/8/2002-07-24" level="4" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">The repeals in Schedule 11 to that Act have effect...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/paragraph/9/2002-07-24" level="4" class="item">
<inline name="tocNum">9</inline>
<inline name="tocHeading">The remaining repeals have effect for the year 1988-89 and...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/V/2002-07-24" level="3" class="part">
<inline name="tocNum">Part V</inline>
<inline name="tocHeading"> Commercial Woodlands</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/V/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">The repeals in the Taxes Management Act 1970, the repeals...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/V/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">The repeals of section 111 of the Income and Corporation...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/V/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">The remaining repeals have effect from 6th April 1993. </inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VI/2002-07-24" level="3" class="part">
<inline name="tocNum">Part VI</inline>
<inline name="tocHeading"> Unapproved Employee Share Schemes</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VII/2002-07-24" level="3" class="part">
<inline name="tocNum">Part VII</inline>
<inline name="tocHeading"> Capital Gains: General</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VII/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">The repeals in the Income and Corporation Taxes Act 1988...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VII/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">The remaining repeals have effect in relation to disposals made...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VIII/2002-07-24" level="3" class="part">
<inline name="tocNum">Part VIII</inline>
<inline name="tocHeading"> Married Couples</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VIII/paragraph/1/2002-07-24" level="4" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">The repeals in section 361 of the Income and Corporation...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VIII/paragraph/2/2002-07-24" level="4" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">The repeals in sections 382 and 574 of that Act...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VIII/paragraph/3/2002-07-24" level="4" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">The repeal in section 420(2) of that Act has effect...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VIII/paragraph/4/2002-07-24" level="4" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">The repeal in section 525 of that Act has effect...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VIII/paragraph/5/2002-07-24" level="4" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">The repeals in sections 527 and 535 of that Act...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VIII/paragraph/6/2002-07-24" level="4" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">The remaining repeals have effect for the year 1990-91 and...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/IX/2002-07-24" level="3" class="part">
<inline name="tocNum">Part IX</inline>
<inline name="tocHeading">
Tax Appeals
<abbr title="et cetera" xml:lang="la">etc.</abbr>
in Northern Ireland
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/X/2002-07-24" level="3" class="part">
<inline name="tocNum">Part X</inline>
<inline name="tocHeading"> Inheritance Tax</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/XI/2002-07-24" level="3" class="part">
<inline name="tocNum">Part XI</inline>
<inline name="tocHeading"> Stamp Duty</inline>
</tocItem>
</toc>
</coverPage>
<preface>
<p class="title">
<shortTitle>Finance Act 1988</shortTitle>
</p>
<p class="number">
<docNumber>1988 c. 39</docNumber>
</p>
<longTitle>
<p>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</p>
</longTitle>
<p class="DateOfEnactment">
<docDate date="1988-07-29">[29th July 1988]</docDate>
</p>
</preface>
<preamble>
<p>
<noteRef href="#c13525911" marker="I1" class="commentary I"/>
<noteRef href="#c13525921" marker="X1" class="commentary X"/>
Most Gracious Sovereign,WE, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
</p>
</preamble>
<body/>
</act>
</akomaNtoso>