SCHEDULES

SCHEDULE 26Repeals

Part V Income tax, corporation tax and capital gains tax

(13) Authorised unit trusts

Chapter

Short title

Extent of repeal

1988 c. 1.

The Income and Corporation Taxes Act 1988.

In section 468, subsection (2), and in subsection (6) the definition of “distribution period”.

Sections 468F and 468G.

1993 c. 34.

The Finance Act 1993.

In Schedule 6, paragraphs 4, 5 and 25(2).