1988 c. 1.

The Income and Corporation Taxes Act 1988.

In section 65, in subsection (1), the words “and sections 66 and 67” and the words “the year preceding”, in subsection (3), the words from “Nothing in this subsection” to the end, and in subsection (5), the words “subject to sections 66 and 67” and the words “the year preceding”, in each place where they occur.

Sections 66 and 67.

In section 96, in subsection (5), paragraph (b), in subsection (6), the words from “except that” to the end, and in subsection (7), paragraph (b).

In section 113, in subsection (1), the words “and of section 114(3)(b)”, subsections (3) to (5) and, in subsection (6), the words from “and where” to the end.

In section 114, in subsection (3), the words from “except that” to the end, and subsection (4).

In section 115, subsections (1) to (3) and (6).

In section 277, in subsection (1), the words “Subject to subsection (2) below”, paragraph (c) and the word “and” immediately preceding that paragraph, and subsection (2).

Section 380(3).

Section 381(6).

Section 383.

In section 384, in subsection (1), the words “(including any amount in respect of capital allowances which, by virtue of section 383, is to be treated as a loss)”, in subsection (2), the words “or an allowance in respect of expenditure incurred”, paragraph (b) and the word “or” immediately preceding that paragraph, and subsection (5).

In section 385, subsections (2), (3), (5) and (8).

Section 386(4).

In section 388, in subsection (6), paragraphs (b) and (d) and the word “and” immediately preceding paragraph (d), and in subsection (7), the words from the beginning to “an earlier year; and”.

In section 389, subsections (3) and (5) to (7).

In section 397(1), the words from “and where” to the end.

In section 521, in subsections (1) and (2), the words “or its basis period”.

In section 528(1), the words “or its basis period”.

In section 530, in subsections (4) and (5), the words “or its basis period”.

In section 804(8), the definitions of “non-basis period” and “years of commencement” and the words “references to the enactments relating to cessation are references to sections 63, 67 and 113”.

1990 c. 1.

The Capital Allowances Act 1990.

In section 3, in subsections (1) and (2B) to (4), the words “or its basis period”, in each place where they occur.

In section 4(10), the words “or of which the basis periods end on or before that date”.

In section 7, in subsections (2) and (3), the words “or its basis period”.

In section 8, in subsection (3), the words “or its basis period”, and in subsection (5), in paragraph (a), the words from “or” to the end.

In section 9(3), the words “or its basis period”.

In section 19(3), the words “or its basis period”, in each place where they occur.

In section 21(8), the words “or its basis period”.

In section 23(2), the words “or its basis period”.

In section 24, in subsections (6), (6A) and (7), the words “or its basis period”, in each place where they occur.

In section 25, in subsections (1) and (7), the words “or its basis period”.

In section 33(3), the words “or, as the case may be, in its basis period”.

In section 37, in subsections (2) and (9), the words “or its basis period”, in subsection (5), the words “or, as the case may be, in its basis period” and, in subsection (6), the words “or in the basis period for which”.

In section 42(4), the words “or in the basis period for which”.

In section 46(1), the words “or in the basis period for which”.

In section 47(1), the words “or in the basis period for which”.

In section 48, in subsections (3), (4) and (5), the words “or its basis period”.

In section 49(2), the words “or its basis period”.

In section 61(5), the words “or its basis period”.

In section 62A(6), the words “or its basis period”.

In section 67(6), the words “or its basis period”.

In section 73(3), the words “or its basis period”.

In section 79, in subsections (3) and (5), the words “or its basis period”, in each place where they occur.

In section 85, in subsections (1), (3) and (4), the words “or its basis period”, in each place where they occur.

In section 87(6), the words “or of which the basis periods end on or before that date”.

In section 93(3), the words “or its basis period”.

In section 99, in subsections (1) and (4), the words “or its basis period”.

In section 101, in subsections (2) and (6) to (8), the words “or its basis period”.

In section 121(4), the words “or its basis period” and the words “or, as the case may be, its basis period”.

In section 124(3), the words “or its basis period”.

In section 126(2), the words “or its basis period”, in each place where they occur.

In section 128(1), the words “or its basis period”.

In section 129(3), the words “or the basis periods for which”.

In section 134(1), the words from “but where a writing-down allowance” to the end.

In section 138(7), the words “or its basis period”.

In section 148(7), the words “or its basis period”.

In section 159, in subsections (4) and (6), the words “or its basis period”.

In section 159A(4), the words “or its basis period”.

1991 c. 31.

The Finance Act 1991.

In section 72(8), the words “383(6), (7) and (8)”.

1994 c. 9.

The Finance Act 1994.

In section 118(6), the words “or its basis period”.