Finance Act 1973 (c. 51)

PART III U.K. INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

F1 38 Territorial extension of charge to income tax, capital gains tax and corporation tax. U.K.

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Textual Amendments

F1 S. 38 repealed (1.4.2010 with effect in accordance with s. 381(1)) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 7, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)