SCHEDULES
SCHEDULE 40 Repeals
Part II Income tax, corporation tax and capital gains tax
(16) Insurance
Chapter | Short title | Extent of repeal |
|---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 431(2), the definition of “investment reserve". |
In Schedule 19AC, paragraph 7(3)(c). | ||
1993 c. 34. | The Finance Act 1993. | Section 177. |
1994 c. 9. | The Finance Act 1994. | Section 224. |
1. The repeals in the Taxes Act 1988 have effect in accordance with section 109(10) of this Act.
2. The other repeals have effect in accordance with section 107(12)(c) of this Act.