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Finance Act 1990
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Point in time view as at 16/07/1992.
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There are currently no known outstanding effects for the Finance Act 1990, Part I.
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Part IU.K. Amendments of the Taxes Act 1988
1U.K.The Taxes Act 1988 shall have effect, and shall be deemed always to have had effect, subject to the amendments made by this Part of this Schedule.
2In section 37(1)—
(a)for the words “subsection (2) below” there shall be substituted the words “subsection (2) or (3) below”;
(b)for the words “this subsection” there shall be substituted the words “subsection (2) or (3) below”; and
(c)for the words “the amount of that tax” there shall be substituted the words “that amount”.
3U.K.In section 213(6), for “(3)(1)(a)” there shall be substituted “ (3)(a) ”.
4(1)In sections 322(1)(a) and (2) and 323(1), after the words “a British Dependent Territories citizen” there shall be inserted the words “ , a British National (Overseas) ”.U.K.
(2)In section 323(7), after the words “British Dependent Territories citizens” there shall be inserted the words “ , British Nationals (Overseas) ”.
5U.K.In section 326(2)(a), for the words from “12” to “1969” there shall be substituted the words “ 11 of the M1National Debt Act 1972 ”.
Marginal Citations
6In section 377(1)(b), for “(5)” there shall be substituted “(8)”.
F17U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 14 para. 7 repealed(for losses incurred in accounting periods ending on or after 01.04.1991) by Finance Act 1991 (c. 31, SIF 63:1), s. 123, Sch. 19 Pt.V Note 4.
8U.K.In section 478(3), for the words “section (2)” there shall be substituted the words “ subsection (2) ”.
9U.K.In section 751(1)(a), for the words “the persons” there shall be substituted the word “ persons ”.
10U.K.In section 757(7), before the words “the earliest date” there shall be inserted the words “ any time on or after ”.
11U.K.In section 761(1), for the words “and Schedule” there shall be substituted the words “ or Schedule ”.
12In section 773(2), for the words “this section” there shall be substituted the words “section 770”.
13In paragraph 4(1) of Schedule 16, for “(4)” there shall be substituted “(3)”.
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