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Finance Act 1996
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150Income tax exemption for periodical payments of damages and compensation for personal injury
(1)The sections set out in Schedule 26 to this Act shall be inserted after section 329 of the [1995 c. 4.] Taxes Act 1988.
(2)The first of those sections supersedes sections 329A and 329B inserted by the Finance Act 1995 and applies to payments received after the passing of this Act irrespective of when the agreement or order referred to in that section was made or took effect.
(3)Subsections (1) and (2) of the second of those sections supersede section 329C inserted by the [1995 c. 53.] Criminal Injuries Compensation Act 1995 and apply to payments received after the passing of that Act.
(4)The repeal of sections 329A and 329B does not affect the operation of those sections in relation to payments received before the passing of this Act.
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