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Finance (No. 2) Act 1992
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Version Superseded: 06/04/2005
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19 Lower rate: further provisions.U.K.
(1)In section 7(4) of the M1Taxes Management Act 1970 for “basic rate" there shall be substituted “ the basic rate or the lower rate ”.
(2)In each of the provisions to which this subsection applies, after “basic rate" there shall be inserted “ or the lower rate ”; and this subsection applies to section 91(3)(c) of the Taxes Management Act 1970 and to sections 550(3) and 599A(7) of the Taxes Act 1988.
(3)In each of the provisions to which this subsection applies, after “all income tax" there shall be inserted “ not chargeable at the lower rate ”; and this subsection applies to sections 167(2A), F1. . ., F2. . . , 549(2), F3. . ., 699(2) and 819(2) of the Taxes Act 1988 and to the definition of “excess liability" in paragraph 19(1) of Schedule 7 to that Act.
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)In section 421(1)(c) of the Taxes Act 1988 for “shall, notwithstanding that paragraph, be treated" there shall be substituted “ shall be treated as income which is not chargeable at the lower rate and, notwithstanding that paragraph, shall be treated ”.
(7)This section shall apply for the year 1992-93 and subsequent years of assessment.
Textual Amendments
F1Words in s. 19(3) repealed (27.7.1993 with effect for the years 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 213, Sch. 23 Pt. III, Note
F2S. 19(5) and words in s. 19(3) repealed (3.5.1994 with effect in accordance with s. 81(6) of the repealing Act) by 1994 c. 9, s. 258, Sch. 26 Pt. V(2), Note
F3Words in s. 19(3) repealed (1.5.1995 with effect for the year 1995-1996 and subsequent years of assessment) by 1995 c. 4, s. 162, Sch. 29 Pt VIII(8), Note
F4S. 19(4) repealed (in force in accordance with s. 73 and Sch. 6 of the repealing Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(1), Note(1)
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