SCHEDULES
SCHEDULE 23 Repeals
Part III Income tax, corporation tax and capital gains tax
(6) Taxation of distributions
Chapter | Short title | Extent of repeal |
|---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 233(1)(c), the words “as income which is not chargeable at the lower rate and”. |
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 5(2)(a), the words “(liability to income tax at the additional rate)”. |
1992 c. 48. | The Finance (No. 2) Act 1992. | In section 19, in subsection (3), the words “233(2)” and, in subsection (4), the words “233(1)(c)”. |
These repeals have effect for the year 1993-94 and subsequent years of assessment.