Administration of Justice Act 1982

74 Interest on damages-disregard for income tax purposes

In section 375A of the [1970 c. 10.] Income and Corporation Taxes Act 1970 (interest on damages for personal injuries or death not income for income tax purposes)—

(a) in paragraph (a) of subsection (1), for the words from " an order " to " 1937 " there shall be substituted the words " a provision to which this paragraph applies "; and

(b) the following subsection shall be inserted after subsection (1A) of that section—

“(1B) The provisions to which subsection (1)(a) of this section applies are—

(a) section 3 of the [1934 c. 41.] Law Reform (Miscellaneous Provisions) Act 1934 ;

(b) section 17 of the [1973 c. 9 (N.I.).] Law Reform (Miscellaneous Provisions) Act (Northern Ireland) 1937;

(c) section 35A of the [1981 c. 54.] Supreme Court Act 1981 ;

(d) section 97A of the [1959 c. 22.] County Courts Act 1959 ;

(e) section 33A of the [1978 c. 23.] Judicature (Northern Ireland) Act 1978 ; and

(f) Article 45A of the [S.I. 1980/397 (N.I. 13).] County Courts (Northern Ireland) Order 1980.”.