Sch. 13 para. 3 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

Sch. 13 para. 4 repealed (19.3.1997 with effect as mentioned in Sch. 18 Pt. VI(3) of the repealing Act) by 1997 c. 16, s. 113, Sch. 18 Pt. VI(3), notes 1-3

Sch. 13 para. 6 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

Sch. 13 para. 7(b) and (f) repealed by Finance Act 1989 (c. 26, SIF 63:1), ss. 187(1), 178(7), Sch. 17 Pt. X.

Sch. 13 para. 7(c) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 53

Sch. 13 para. 8 repealed by Finance Act 1989 (c. 26, SIF 63:1), ss. 187(1), 178(7), Sch. 17 Pt. X.

Sch. 13 para. 12 repealed (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), reg. 1(1), Sch. 2

Sch. 13 para. 16 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

Sch. 13 para. 17 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

Sch. 13 para. 18 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

Sch. 13 para. 21 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) note 1 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(5)

Sch. 13 para. 23 repealed by Finance Act 1990 (c. 29, SIF 114), ss. 110, 132, Sch. 19 Pt. VII and Sch. 13 para. 23 expressed to be repealed (19.3.1997 with effect in accordance with s. 104 of the repealing Act) by 1997 c. 16, s. 113, Sch. 18 Pt. VII, note 10

1970 c. 9.

1980 c. 48.

1985 c. 54.

1975 c. 45.

1975 c. 45

http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/2016-09-15Finance 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 Database2024-05-23Expert Participation2016-09-15 SCHEDULESSCHEDULE 13

Section 146.

Post-Consolidation AmendmentsPart I Amendments of the Taxes Act 19881

The Taxes Act 1988 shall have effect, and shall be deemed always to have had effect, subject to the amendments specified in paragraphs 2 to 14 of this Schedule.

2

In section 61(4) after the word “where” there shall be inserted the words “ there is a change in the persons engaged in carrying on a trade, profession or vocation in partnership and ”.

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

In section 533(4) after “1949” there shall be inserted the words “ , sections 55 to 59 of the Patents Act 1977 ”.

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

In section 824—

(a)

in subsection (1) the following paragraphs shall be substituted for paragraphs (a) and (b)—(a)

in the case of income tax or surtax paid by or on behalf of an individual for a year of assessment for which he was resident in the United Kingdom, a repayment of the tax of not less than £25 is made by the Board or an inspector after the end of the 12 months following that year of assessment; or

(b)

in the case of the special charge under Part IV of the Finance Act 1968, a repayment of the charge of not less than £25 is made by the Board or an inspector,

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

the following subsection shall be inserted after that subsection—(2A)

Subsection (1) above shall apply to a repayment made in consequence of a claim under section 228 of the Income Tax Act 1952 (relief in respect of income accumulated under trusts) as if the repayment were of income tax paid by the claimant for the year of assessment in which the contingency mentioned in that section happened.

(e)

in subsection (3) the following paragraph shall be inserted after paragraph (a)—(aa)

if the repayment is of the special charge, the relevant time, as regards so much of the charge as was paid before the end of the year 1969-70, is the end of that year, and, as regards so much of the charge as was paid in any later year of assessment, is the end of the year of assessment in which it was paid;

(f)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

In paragraph 2 of Schedule 10 after sub-paragraph (c) there shall be inserted the word “ or ”.

10

In paragraph 17(2)(a) of Schedule 15 after the words “but the old policy was” there shall be inserted the word “ not ”.

11

In paragraph 18(2) of that Schedule for “1 to 9” there shall be substituted “ 1, 2, 3(5) to (11), 4 to 9 ”.

12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13

In paragraph 8 of Schedule 29 for the words “added after paragraph (f)” there shall be substituted the words “ substituted for paragraph (g) ”.

14

In the Table in paragraph 32 of that Schedule the amendments of —

(a)

section 55(1)(g) of the Taxes Management Act 1970,

(b)

section 108(9)(b) of the Finance Act 1980, and

(c)

section 80(5)(b) of the Finance Act 1985,

shall be omitted.

15

The repeals made in section 47 of the Finance (No. 2) Act 1975 shall be treated as never having had effect.

Part II Amendments of Other Enactments The Capital Gains Tax Act 1979 (c.14)16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Finance Act 1980 (c.48)19

In section 101 of the Finance Act 1980 for the words “60 above” there shall be substituted the words “468(5) of the Taxes Act 1988”.

20

In section 109(8)(b) of that Act for the words “Part II of that Act” there shall be substituted the words “ Chapter V of Part XII of the Taxes Act 1988 ”.

The Finance Act 1981 (c.35)21

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Finance Act 1984 (c.43)22

In section 80(5)(b) of the Finance Act 1984 for the words “13 of the Oil Taxation Act 1975” there shall be substituted the words “ 492 of the Taxes Act 1988 ”.

The Finance Act 1986 (c.41)23

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Finance Act 1987 (c.16)24

The repeals made by the Finance Act 1987 in section 47 of the Finance (No. 2) Act 1975 shall be treated as never having had effect.

Commencement25

The amendments made by paragraphs 16 to 23 of this Schedule shall be treated for the purposes of their commencement as if they had been made by the Taxes Act 1988.

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ea1b4ddfef2cb49d2695accbab15043c" marker="F1">
<p>
<ref eId="crijqg222-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/3">Sch. 13 para. 3</ref>
repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by
<ref eId="crijqg222-00005" href="http://www.legislation.gov.uk/id/ukpga/2003/1">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</ref>
,
<ref eId="crijqg222-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/1/section/723">s. 723</ref>
,
<ref eId="crijqg222-00007" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/8/part/1">Sch. 8 Pt. 1</ref>
(with
<ref eId="crijqg222-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/7">Sch. 7</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c13531721" marker="F2">
<p>
<ref eId="c01600" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/4">Sch. 13 para. 4</ref>
repealed (19.3.1997 with effect as mentioned in Sch. 18 Pt. VI(3) of the repealing Act) by
<ref eId="c01601" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c01602" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113">s. 113</ref>
,
<ref eId="c01603" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/VI/3">Sch. 18 Pt. VI(3)</ref>
, notes 1-3
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c43ef6b1ac88501205d94074595782db" marker="F3">
<p>
<ref eId="crilngi52-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/6">Sch. 13 para. 6</ref>
repealed (6.4.2006) by
<ref eId="crilngi52-00005" href="http://www.legislation.gov.uk/id/ukpga/2004/12">Finance Act 2004 (c. 12)</ref>
,
<ref eId="crilngi52-00006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/3">Sch. 42 Pt. 3</ref>
(with
<ref eId="crilngi52-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c13531731" marker="F4">
<p>
Sch. 13 para. 7(b) and (f) repealed by
<ref eId="c01605" href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 63:1)</ref>
,
<ref eId="c01606" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1">ss. 187(1)</ref>
,
<ref eId="c01607" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/178/7">178(7)</ref>
,
<ref eId="c01608" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/X">Sch. 17 Pt. X</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-460f1339388b9d284c93ec0ddf3bec82" marker="F5">
<p>
<ref eId="crjai3n32-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/c">Sch. 13 para. 7(c)</ref>
omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of
<ref eId="crjai3n32-00005" href="http://www.legislation.gov.uk/id/ukpga/2016/24">Finance Act 2016 (c. 24)</ref>
,
<ref eId="crjai3n32-00006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/1/paragraph/53">Sch. 1 para. 53</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c13531751" marker="F6">
<p>
<ref eId="c01609" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/8">Sch. 13 para. 8</ref>
repealed by
<ref eId="c01610" href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 63:1)</ref>
,
<ref eId="c01611" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1">ss. 187(1)</ref>
,
<ref eId="c01612" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/178/7">178(7)</ref>
,
<ref eId="c01613" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/X">Sch. 17 Pt. X</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a10ab1aa3c2866377925aab0aa965787" marker="F7">
<p>
<ref eId="crj7lzbl2-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/12">Sch. 13 para. 12</ref>
repealed (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by
<ref eId="crj7lzbl2-00005" href="http://www.legislation.gov.uk/id/uksi/2009/3001">The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)</ref>
,
<ref eId="crj7lzbl2-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/3001/regulation/1/1">reg. 1(1)</ref>
,
<ref eId="crj7lzbl2-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/3001/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c13531791" marker="F8">
<p>
<ref eId="c01617" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/16">Sch. 13 para. 16</ref>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<ref eId="c01618" href="http://www.legislation.gov.uk/id/ukpga/1992/12">Taxation of Chargeable Gains Act 1992 (c. 12)</ref>
,
<ref eId="c01619" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289">ss. 289</ref>
,
<ref eId="c01620" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref eId="c01621" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12">Sch.12</ref>
(with
<ref eId="c01622" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3">ss. 201(3)</ref>
,
<ref eId="c01623" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref eId="c01624" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">Sch. 11 paras. 22</ref>
,
<ref eId="c01625" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2">26(2)</ref>
,
<ref eId="c01626" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27">27</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c13531801" marker="F9">
<p>
<ref eId="c01627" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/17">Sch. 13 para. 17</ref>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<ref eId="c01628" href="http://www.legislation.gov.uk/id/ukpga/1992/12">Taxation of Chargeable Gains Act 1992 (c. 12)</ref>
,
<ref eId="c01629" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289">ss. 289</ref>
,
<ref eId="c01630" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref eId="c01631" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12">Sch.12</ref>
(with
<ref eId="c01632" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3">ss. 201(3)</ref>
,
<ref eId="c01633" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref eId="c01634" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">Sch. 11 paras. 22</ref>
,
<ref eId="c01635" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2">26(2)</ref>
,
<ref eId="c01636" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27">27</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c13531811" marker="F10">
<p>
<ref eId="c01637" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/18">Sch. 13 para. 18</ref>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<ref eId="c01638" href="http://www.legislation.gov.uk/id/ukpga/1992/12">Taxation of Chargeable Gains Act 1992 (c. 12)</ref>
,
<ref eId="c01639" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289">ss. 289</ref>
,
<ref eId="c01640" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref eId="c01641" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12">Sch.12</ref>
(with
<ref eId="c01642" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3">ss. 201(3)</ref>
,
<ref eId="c01643" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref eId="c01644" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">Sch. 11 paras. 22</ref>
,
<ref eId="c01645" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2">26(2)</ref>
,
<ref eId="c01646" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27">27</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c13531841" marker="F11">
<p>
<ref eId="c01647" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/21">Sch. 13 para. 21</ref>
repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) note 1 of the amending Act) by
<ref eId="c01648" href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref eId="c01649" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139">s. 139</ref>
,
<ref eId="c01650" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/V/5">Sch. 20 Pt. V(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c13531861" marker="F12">
<p>
<ref eId="c01652" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/23">Sch. 13 para. 23</ref>
repealed by
<ref eId="c01653" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 114)</ref>
,
<ref eId="c01654" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/110">ss. 110</ref>
,
<ref eId="c01655" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132">132</ref>
,
<ref eId="c01656" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/VII">Sch. 19 Pt. VII</ref>
and Sch. 13 para. 23 expressed to be repealed (19.3.1997 with effect in accordance with s. 104 of the repealing Act) by
<ref eId="c01657" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c01658" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113">s. 113</ref>
,
<ref eId="c01659" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/VII">Sch. 18 Pt. VII</ref>
, note 10
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c13531761" marker="M1">
<p>
<ref eId="c01614" href="http://www.legislation.gov.uk/id/ukpga/1970/9">1970 c. 9</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c13531771" marker="M2">
<p>
<ref eId="c01615" href="http://www.legislation.gov.uk/id/ukpga/1980/48">1980 c. 48</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c13531781" marker="M3">
<p>
<ref eId="c01616" href="http://www.legislation.gov.uk/id/ukpga/1985/54">1985 c. 54</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c13531851" marker="M4">
<p>
<ref eId="c01651" href="http://www.legislation.gov.uk/id/ukpga/1975/45">1975 c. 45</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c13531871" marker="M5">
<p>
<ref eId="c01660" href="http://www.legislation.gov.uk/id/ukpga/1975/45">1975 c. 45</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/2016-09-15</dc:identifier>
<dc:title>Finance Act 1988</dc:title>
<dc:description>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.</dc:description>
<dc:date>1988-07-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-23</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2016-09-15</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1988"/>
<ukm:Number Value="39"/>
<ukm:EnactmentDate Date="1988-07-29"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1988/39/pdfs/ukpga_19880039_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="359"/>
<ukm:BodyParagraphs Value="168"/>
<ukm:ScheduleParagraphs Value="191"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
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</meta>
<body>
<hcontainer name="schedules" eId="schedules">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-13" uk:target="true">
<num>
SCHEDULE 13
<authorialNote class="referenceNote">
<p>Section 146.</p>
</authorialNote>
</num>
<heading> Post-Consolidation Amendments</heading>
<part eId="schedule-13-part-I">
<num>Part I</num>
<heading> Amendments of the Taxes Act 1988</heading>
<paragraph eId="schedule-13-paragraph-1" class="schProv1">
<num>1</num>
<content>
<p>The Taxes Act 1988 shall have effect, and shall be deemed always to have had effect, subject to the amendments specified in paragraphs 2 to 14 of this Schedule.</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-2" class="schProv1">
<num>2</num>
<content>
<p>
<mod>
In section 61(4) after the word “where” there shall be inserted the words
<quotedText>“ there is a change in the persons engaged in carrying on a trade, profession or vocation in partnership and ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-3" class="schProv1">
<num>
<noteRef href="#key-ea1b4ddfef2cb49d2695accbab15043c" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
3
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-4" class="schProv1">
<num>
<noteRef href="#c13531721" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
4
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-5" class="schProv1">
<num>5</num>
<content>
<p>
<mod>
In section 533(4) after “1949” there shall be inserted the words
<quotedText>“ , sections 55 to 59 of the Patents Act 1977 ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-6" class="schProv1">
<num>
<noteRef href="#key-c43ef6b1ac88501205d94074595782db" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
6
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-7" class="schProv1">
<num>7</num>
<intro>
<p>In section 824—</p>
</intro>
<level class="para1" eId="schedule-13-paragraph-7-a">
<num>(a)</num>
<content>
<p>
<mod>
in subsection (1) the following paragraphs shall be substituted for paragraphs (a) and (b)—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<level class="para1">
<num>(a)</num>
<content>
<p>in the case of income tax or surtax paid by or on behalf of an individual for a year of assessment for which he was resident in the United Kingdom, a repayment of the tax of not less than £25 is made by the Board or an inspector after the end of the 12 months following that year of assessment; or</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>in the case of the special charge under Part IV of the Finance Act 1968, a repayment of the charge of not less than £25 is made by the Board or an inspector,</p>
</content>
</level>
</quotedStructure>
</mod>
</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-7-b">
<num>
<noteRef href="#c13531731" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-7-c">
<num>
<noteRef href="#key-460f1339388b9d284c93ec0ddf3bec82" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(c)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-7-d">
<num>(d)</num>
<content>
<p>
<mod>
the following subsection shall be inserted after that subsection—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<subsection>
<num>(2A)</num>
<content>
<p>Subsection (1) above shall apply to a repayment made in consequence of a claim under section 228 of the Income Tax Act 1952 (relief in respect of income accumulated under trusts) as if the repayment were of income tax paid by the claimant for the year of assessment in which the contingency mentioned in that section happened.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-7-e">
<num>(e)</num>
<content>
<p>
<mod>
in subsection (3) the following paragraph shall be inserted after paragraph (a)—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<level class="para1">
<num>(aa)</num>
<content>
<p>if the repayment is of the special charge, the relevant time, as regards so much of the charge as was paid before the end of the year 1969-70, is the end of that year, and, as regards so much of the charge as was paid in any later year of assessment, is the end of the year of assessment in which it was paid;</p>
</content>
</level>
</quotedStructure>
</mod>
</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-7-f">
<num>
<noteRef href="#c13531731" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(f)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
</paragraph>
<paragraph eId="schedule-13-paragraph-8" class="schProv1">
<num>
<noteRef href="#c13531751" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
8
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-9" class="schProv1">
<num>9</num>
<content>
<p>
<mod>
In paragraph 2 of Schedule 10 after sub-paragraph (c) there shall be inserted the word
<quotedText>“ or ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-10" class="schProv1">
<num>10</num>
<content>
<p>
<mod>
In paragraph 17(2)(a) of Schedule 15 after the words “but the old policy was” there shall be inserted the word
<quotedText>“ not ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-11" class="schProv1">
<num>11</num>
<content>
<p>
<mod>
In paragraph 18(2) of that Schedule for “1 to 9” there shall be substituted
<quotedText>“ 1, 2, 3(5) to (11), 4 to 9 ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-12" class="schProv1">
<num>
<noteRef href="#key-a10ab1aa3c2866377925aab0aa965787" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
12
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-13" class="schProv1">
<num>13</num>
<content>
<p>
<mod>
In paragraph 8 of Schedule 29 for the words “added after paragraph (f)” there shall be substituted the words
<quotedText>“ substituted for paragraph (g) ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-14" class="schProv1">
<num>14</num>
<intro>
<p>In the Table in paragraph 32 of that Schedule the amendments of —</p>
</intro>
<level class="para1" eId="schedule-13-paragraph-14-a">
<num>(a)</num>
<content>
<p>
section 55(1)(g) of the
<noteRef href="#c13531761" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Taxes Management Act 1970,
</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-14-b">
<num>(b)</num>
<content>
<p>
section 108(9)(b) of the
<noteRef href="#c13531771" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1980, and
</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-14-c">
<num>(c)</num>
<content>
<p>
section 80(5)(b) of the
<noteRef href="#c13531781" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1985,
</p>
</content>
</level>
<wrapUp>
<p>shall be omitted.</p>
</wrapUp>
</paragraph>
<paragraph eId="schedule-13-paragraph-15" class="schProv1">
<num>15</num>
<content>
<p>
The repeals made in section 47 of the Finance (
<abbr title="Number">No.</abbr>
2) Act 1975 shall be treated as never having had effect.
</p>
</content>
</paragraph>
</part>
<part eId="schedule-13-part-II">
<num>Part II</num>
<heading> Amendments of Other Enactments</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-capital-gains-tax-act-1979-c14">
<heading> The Capital Gains Tax Act 1979 (c.14)</heading>
<paragraph eId="schedule-13-paragraph-16" class="schProv1">
<num>
<noteRef href="#c13531791" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
16
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-17" class="schProv1">
<num>
<noteRef href="#c13531801" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
17
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-18" class="schProv1">
<num>
<noteRef href="#c13531811" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
18
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-finance-act-1980-c48">
<heading> The Finance Act 1980 (c.48)</heading>
<paragraph eId="schedule-13-paragraph-19" class="schProv1">
<num>19</num>
<content>
<p>
<mod>
In section 101 of the Finance Act 1980 for the words “60 above” there shall be substituted the words
<quotedText>“468(5) of the Taxes Act 1988”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-20" class="schProv1">
<num>20</num>
<content>
<p>
<mod>
In section 109(8)(b) of that Act for the words “Part II of that Act” there shall be substituted the words
<quotedText>“ Chapter V of Part XII of the Taxes Act 1988 ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-finance-act-1981-c35">
<heading> The Finance Act 1981 (c.35)</heading>
<paragraph eId="schedule-13-paragraph-21" class="schProv1">
<num>
<noteRef href="#c13531841" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
21
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-finance-act-1984-c43">
<heading> The Finance Act 1984 (c.43)</heading>
<paragraph eId="schedule-13-paragraph-22" class="schProv1">
<num>22</num>
<content>
<p>
<mod>
In section 80(5)(b) of the Finance Act 1984 for the words “13 of the
<noteRef href="#c13531851" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Oil Taxation Act 1975” there shall be substituted the words
<quotedText>“ 492 of the Taxes Act 1988 ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-finance-act-1986-c41">
<heading> The Finance Act 1986 (c.41)</heading>
<paragraph eId="schedule-13-paragraph-23" class="schProv1">
<num>
<noteRef href="#c13531861" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
23
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-finance-act-1987-c16">
<heading> The Finance Act 1987 (c.16)</heading>
<paragraph eId="schedule-13-paragraph-24" class="schProv1">
<num>24</num>
<content>
<p>
The repeals made by the Finance Act 1987 in section 47 of the
<noteRef href="#c13531871" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance (
<abbr title="Number">No.</abbr>
2) Act 1975 shall be treated as never having had effect.
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-commencement">
<heading> Commencement</heading>
<paragraph eId="schedule-13-paragraph-25" class="schProv1">
<num>25</num>
<content>
<p>The amendments made by paragraphs 16 to 23 of this Schedule shall be treated for the purposes of their commencement as if they had been made by the Taxes Act 1988.</p>
</content>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>