Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. Charge and rates

Income tax U.K.

F1 31 Charge and rates for 2000-01. U.K.

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Textual Amendments

F1 S. 31 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F2 32 Extension of starting rate to savings income of individuals. U.K.

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Textual Amendments

F2 S. 32 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F3 33 Deduction of income tax from foreign dividends. U.K.

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Textual Amendments

F3 S. 33 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

34 Children’s tax credit. U.K.

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Textual Amendments

F4 S. 34 repealed (6.4.2003) by 2002 c. 21, ss. 60, 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1

Corporation tax U.K.

35 Charge and main rate for financial year 2001. U.K.

Corporation tax shall be charged for the financial year 2001 at the rate of 30%.

F5 36 Small companies’ rate for financial year 2000. U.K.

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Textual Amendments

F5 S. 36 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

Capital gains tax U.K.

F6 37 Application of starting rate to capital gains tax. U.K.

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Textual Amendments

F6 S. 37 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(e)