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Changes over time for: (6)
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 28/07/2000.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, (6).
Changes to Legislation
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(6)U.K. Computation of profits of trade, profession or vocation
| Chapter | Short title | Extent of repeal |
|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In the heading to Chapter VI of Part IV, the words “AND CHANGE OF BASIS OF COMPUTATION". |
| | Inthe sidenote to section 104, the words “or change of basis". |
| | Section 104(4), (5) and (7). |
| | Section 105(4). |
These repeals apply to a change of accounting basis taking effect on or after 6th April 1999.
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