SCHEDULES

SCHEDULE 23 Repeals

Part III Income tax, corporation tax and capital gains tax

(5) Heavier commercial vehicles (consequential repeal)

Chapter

Short title

Extent of repeal

1988 c. 1.

The Income and Corporation Taxes Act 1988.

In section 159A(8)(a), the word “but” at the end of sub-paragraph (i).

This repeal has effect for the year 1993-94 and subsequent years of assessment.