http://www.legislation.gov.uk/ukpga/1998/36/section/48Finance Act 1998An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1998-07-31texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-01 Part III Income Tax, Corporation Tax and Capital Gains TaxChapter I Income Tax and Corporation Tax Gifts to charities Gifts of money for relief in poor countries.48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 48 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 2(1)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36" NumberOfProvisions="792" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-04-01">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1998/36/section/48</dc:identifier>
<dc:title>Finance Act 1998</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1998-07-31</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-30</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-04-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1998/36/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1998/36" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1998/36/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1998/36/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1998/36/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1998/36/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/2000-07-28" title="2000-07-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/1998-07-31" title="1998-07-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/1999-07-27" title="1999-07-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/2000-07-28" title="2000-07-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1998/36/section/48/2011-07-19" title="2011-07-19"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1998/36" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1998/36/section/47" title="Provision; Section 47"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1998/36/section/47" title="Provision; Section 47"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1998/36/section/49" title="Provision; Section 49"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1998/36/section/49" title="Provision; Section 49"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1998"/>
<ukm:Number Value="36"/>
<ukm:EnactmentDate Date="1998-07-31"/>
<ukm:ISBN Value="0105436984"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" EffectId="key-a7002642666e9560cfda8cb8dc115ca8" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingYear="2009" AppliedModified="2019-04-15T10:26:14.212591+01:00" Row="722" Modified="2023-10-10T08:56:11Z" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-a7002642666e9560cfda8cb8dc115ca8" RequiresApplied="false" AffectedProvisions="Sch. 18 Pt. 9C" AffectingNumber="4" Comments="Unable to locate Sch. 18 Pt. 9C - Unable to locate Sch. 18 Pt. 9C" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)" AffectingProvisions="Sch. 1 para. 454(11) Sch. 3 Pt. 1" Type="repealed" AffectedYear="1998" AffectedNumber="36" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-part-9C" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/part/9C" FoundRef="schedule-18">Pt. 9C</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-454-11" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/454/11">para. 454(11)</ukm:Section>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section>
<ukm:Section Ref="schedule-3-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/1">Pt. 1</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section>
<ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-1329-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/1">s. 1329(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2009-04-01" Qualification="with effect in accordance with" OtherQualification="s. 1329(1)"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Comments="Unable to locate Sch. 18 Pt. 9C - Unable to locate Sch. 18 Pt. 9C" AffectingClass="UnitedKingdomPublicGeneralAct" Type="substituted" AffectingNumber="25" AppliedModified="2019-04-15T10:26:14.212591+01:00" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectedNumber="36" AffectingYear="2006" AffectedProvisions="Sch. 18 Pt. 9C title" Modified="2023-10-10T08:56:11Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/25" RequiresApplied="false" AffectedYear="1998" EffectId="key-616a6c86946c77d6dbcbfe88df4ab094" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 3 para. 9" Row="721" URI="http://www.legislation.gov.uk/id/effect/key-616a6c86946c77d6dbcbfe88df4ab094">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-part-9C" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/part/9C" FoundRef="schedule-18">Pt. 9C</ukm:Section>
title
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/3">Sch. 3 </ukm:Section>
<ukm:Section Ref="schedule-3-paragraph-9" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/3/paragraph/9">para. 9</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2006-07-19" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 10"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/1998/36/pdfs/ukpga_19980036_en.pdf" Date="2015-02-15"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="850"/>
<ukm:BodyParagraphs Value="181"/>
<ukm:ScheduleParagraphs Value="669"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="4"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/body" NumberOfProvisions="181" RestrictExtent="E+W+S+N.I." RestrictStartDate="2016-09-15">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/part/III" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/part/III" NumberOfProvisions="128" id="part-III" RestrictExtent="E+W+S+N.I." RestrictStartDate="2016-09-15">
<Number>Part III</Number>
<Title> Income Tax, Corporation Tax and Capital Gains Tax</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/part/III/chapter/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/part/III/chapter/I" NumberOfProvisions="99" RestrictExtent="E+W+S+N.I." id="part-III-chapter-I" RestrictStartDate="2016-09-15">
<Number>Chapter I</Number>
<Title> Income Tax and Corporation Tax</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/part/III/chapter/I/crossheading/gifts-to-charities" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/part/III/chapter/I/crossheading/gifts-to-charities" NumberOfProvisions="2" id="part-III-chapter-I-crossheading-gifts-to-charities" RestrictStartDate="2011-07-19">
<Title> Gifts to charities</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2011-07-19">
<Title> Gifts of money for relief in poor countries.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/section/48" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/48" id="section-48">
<Pnumber>
<CommentaryRef Ref="key-737137bdb6de9bff270e6309db8cc10e"/>
48
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-737137bdb6de9bff270e6309db8cc10e" Type="F">
<Para>
<Text>
<CitationSubRef id="cb7u25fb3-00004" SectionRef="section-48" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/48">S. 48</CitationSubRef>
repealed (19.7.2011) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="cb7u25fb3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef id="cb7u25fb3-00006" CitationRef="cb7u25fb3-00005" SectionRef="schedule-26-paragraph-2-1" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/26/paragraph/2/1" Operative="true">Sch. 26 para. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>