PART IXGeneral and Supplementary

74Interest 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.