An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes.
Editorial Information
X1 EDITORIAL NOTE This Act is presented in the form in which it appears in the 1990 edition of The Taxes Acts edited by the Inland Revenue and published by Her Majesty's Stationery Office (any references in footnotes etc. to Vol. 1, 2 etc. are to the Volumes of that edition). The style of editing (see the following paragraph) differs from that applicable to most Acts published in Statutes in Force.Repealed matter is printed in italic type with a foot-note or, if its inclusion is unnecessary, omitted. Textual amendments, including additions, to any enactment are printed, as part of that enactment, in ordinary type enclosed in square brackets, with a footnote giving the reference to the amending enactment and, where necessary, the previous wording of the amended enactment. Where the effect of an enactment is modified or extended by a later enactment without specific amendment of the original words, the change is indicated by a footnote.
X2General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act
Modifications etc. (not altering text)
C1Act applied in part (with modifications) by The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711), reg. 20, Sch.
C2Act applied (19.4.1991) for the year of assessment 1988-1989 by S.I. 1991/851, regs. 1, 3(1)
C3Act extended (with modifications) (28.3.1992) for year of assessment 1989-1990 by S.I. 1992/511, regs. 1,3, Sch. 1
C4Power to modify Act conferred (6.3.1992) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 209(3), 289 (having effect in relation to tax for the year 1992-93 and subsequent years of assessment, and tax for other chargeable periods beginning on or after 6.4.1992 see s. 289) (with ss. 60, 101(1), 171, 201(3))
C5Act applied (with modifications) (23.3.1993 with effect for the year of assessment 1990-91 only) by S.I. 1993/415, regs. 1(1), 3(1).
C6Act applied (27.7.1993) by 1993 c. 34, s. 80(7)
C7Act: power to modify conferred (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment) by 1993 c. 34, s. 182(2), 184(3)
C8Act applied (with modifications) (with effect for the year of assessment 1991-92 in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(1) (with regs. 3(2), 4-7)
Commencement Information
I1Act wholly in force at 6.4.1970, see s. 119(1)