SCHEDULES

SCHEDULE 27Repeals

Part III Income tax, corporation tax and capital gains tax

(11) Foreign earnings deduction

Chapter

Short title

Extent of repeal

1988 c. 1.

The Income and Corporation Taxes Act 1988.

In section 19(1), in Case I of Schedule E, the words from “and to section 193(1)" to the end.

Section 193(1).

In Schedule 12, paragraphs 3(2A) and 7.

1988 c. 39.

The Finance Act 1988.

Section 67.

1991 c. 31.

The Finance Act 1991.

Section 45.

These repeals have effect in relation to emoluments in relation to which subsections (1) to (4) of section 63 have effect: see subsections (5) and (6) of that section.