Part IIU.K.INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

CHAPTER IU.K. GENERAL

Commencement Information

I1Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)

SecuritiesU.K.

F156
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Textual Amendments

F1S. 56 repealed (with effect where, for the purposes of 1988 c. 1, s. 731(2), the interest receivable by the first buyer is paid on or after 2.7.1997) by Finance (No. 2) Act 1997 (c. 58), ss. 26, 52, Sch. 8 Pt. II Note; and s. 56, in so far as it is still in force, repealed (with effect in relation to cases where the purchase by the first buyer (within the meaning of 1988 c. 1, s. 731(2)) is made on or after 1.4.2008) by Finance Act 2008 (c. 9), s. 66(4)(c)(6)-(8)