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Income and Corporation Taxes Act 1988

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32In the enactments specified in Column 1 of the following Table for the words set out or referred to in Column 2 there shall be substituted the words set out in the corresponding entry in Column 3.

Enactment amendedWords to be omittedWords to be substituted
In the Finance Act 1952 c. 33
Section 74(4)52 of the Finance Act 1974519 of the Income and Corporation Taxes Act 1988
In the Finance Act 1956 c. 54
Section 26(2)226(13) of the Income and Corporation Taxes Act 1970620(9) of the Income and Corporation Taxes Act 1988
In the Trustee Investments Act 1961 c. 62
Schedule 1, Part II, Paragraph 10Afrom “section 358” to the endsubsection (1) of section 468 of the Income and Corporation Taxes Act 1988, in relation to which that subsection does not, by virtue of subsection (5) of that section, apply.
In the Finance Act (Northern Ireland) 1967 c. 20 (N.I.)
Section 6(3)52 of the Finance Act 1974519 of the Income and Corporation Taxes Act 1988
In the Provisional Collection of Taxes Act 1968 c. 2
Section
1(1A)(a)343 of the Income and Corporation Taxes Act 1970476 of the Income and Corporation Taxes Act 1988
1(1A)(b)27 of the Finance Act 1984479 of that Act
5(1)(c)from “243(6)” to “1972”8(5) of the Income and Corporation Taxes Act 1988
5(2)from “the said” to “1972”sections 8(5) and 822 of the 1988 Act (over-deductions from preference dividends before passing of annual Act)
In the Capital Allowances Act 1968 c. 3
Section
12(3)154 or 251(1)113 or 337(1)
15(3)178 (three times)394
26(7)463706
33(2)(b)Part III of the Finance Act 1976Part V of the principal Act
34(3)Part III of the Finance Act 1976Part V of the principal Act
34(4)Part III of the Finance Act 1976Part V of the principal Act
47(4)189(2)198(2)
48(1)154 or 251(1)113 or 337(1)
48(6)(a)154113
60(10)134 (twice)87
60(10)(5)(7)
60(11)11560
67(3)154 or 251(1)113 or 337(1)
67(3)252(2)343(2)
6911154
70(5)169383
72(2)11560
78(1)(a)533839
79(1)154 or 251(1)113 or 337(1)
79(4)154113
80(3)(b)171 or 177(1)385 or 393(1)
82(1)52 or 53348 or 349(1)
82(2)411(1)(c)577(1)(c)
85(1A)533839
85(4)11154
9013074
91(3)11560
100(2)250(5)9(5)
100(5)19701988
Schedule
2, para. 8(1)(c)78(1) or 306(1) of the principal Act32(1) of the principal Act or section 306(1) of the Income and Corporation Taxes Act 1970
7, para.1(1)(a)533839
para.4(3)63 of the Finance (No.2) Act 1987404 of the principal Act
In the Finance Act 1969 c. 32
Section 58(1)(a)204 of the Income and Corporation Taxes Act 1970203 of the Income and Corporation Taxes Act 1988
In the Taxes Management Act 1970 c. 9
Section
6(1)(c)463706
8(8)457 or 458683 or 684
8(9)86 of the Finance Act 1972231 of the principal Act
9(4)155114
11(6)85(4) of the Finance Act 1972239(4) of the principal Act
12(5)137(4)100(2)
15(7)(a)from “section 196” to “1977”sections 141, 142, 143, 145 or 154 to 165 of the principal Act
15(11)(b)Part II of the Finance Act 1976Part V of the principal Act
19(2)80 to 8234 to 36
27(2)454(3)681(4)
29(2)Schedule 16 to the Finance Act 1972sections 426 to 430 of the principal Act
29(8)39(3)284(4)
3047 or 48 (twice)824 or 825 of the principal Act or section 47
31all of subsection (3)

(3)The appeal shall be to the Special Commissioners if the assessment is made—

(a)by the Board; or

(b)under section 350, 426, 445, 740, 743(1) or 747(4)(a) of the principal Act; or

(c)under section 38 of the Finance Act 1973 or section 830 of the principal Act and is not an assessment to tax under Schedule E;

or if the appeal involves any question as to the application of Part XV or XVI of the principal Act.

35(2)(b)187148
42(3)(a)27278
42(3)(c)section 218subsection (5) of section 614
42(3)(c)that sectionsection 615(3) of that Act
47BSchedule 5 to the Finance Act 1983Chapter III of Part VII of the principal Act
47Bparagraph 5A(5) of that Schedulesection 294(5) of that Act
55(1)(b)204203
55(1)(c)Schedule 20 to the Finance Act 1972Schedule 16 to the principal Act
55(1)(e)Schedule 14 to the Finance Act 1972Schedule 13 to the principal Act
55(1)(g)88 of the Finance Act 1984753 of the principal Act
55(1)(g)82(4)(a)747(4)(a)
58(3)(b)from “sections” to “that Act or”section 102, 113(5), 263(5) and (6), 343(10) or 783(9) of the principal Act, or paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970, or
63(3) (as substituted by Schedule 4 to the Debtors (Scotland) Act 1987 c. 18)204203
71(1)Part XIsections 6 to 12 and Parts VIII and XI
78(1)8943
78(4)VII of Part II of the Finance Act 1984V of Part XVII of the principal Act
78(5)533839
86(2)(b)204203
86(2)(d)14 to the Finance Act 197213 to the principal Act
86(4)5 (three times)3
86(4)4(3)5(4)
86(4)14 to the Finance Act 197213 to the principal Act
86(4)243(4)10(1)
86(4)344478
8714 (four times)13
8720 (four times)16
87the Finance Act 1972the principal Act
88(2)14 or 20 to the Finance Act 197213 or 16 to the principal Act
88(5)(b)4(2)5(2)
88(5)(c)4(3)5(4)
91(3)(c)204203
93(1)39(3)284(4)
93(3)204203
94(2)240(5) or 246(3)7(2) or 11(3)
95(1)(a)39(3)284(4)
109(4)286(5)419(4)
109(1)-(3),(5)section 286sections 419 and 420
118(1)526(5)832(1)
118(1)354468
118(1)19701988
Schedule
2, para.2(2), in column 1 of the TableII of Part II of Part VII
65(4)351(5)
32
para.2(2), in column 2 of the Table158(1)121(1), (2)
315(3)441(3)
331459
332460
338467
339484
384527
389534
391536
392538
3, para.3,5204 (three times)203
para.5B65 of the Finance Act 1976159 of the principal Act
para.8section 286sections 419 and 420
para.815 of Schedule 16 to the Finance Act 197213 of Schedule 19 to the principal Act
last para.from “11” to “to the principal Act”102, 113(5), 263(5) and (6), 343(10) and 783(9) of the principal Act, to paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970
In the Income and Corporation Taxes Act 1970 c. 10
Section
267(3)Chapter VI of Part XII of this Actsection 468 of the Taxes Act 1988
267(3)that Chaptersection 842 of that Act
267(4)137(4) of this Act100(2) of the Taxes Act 1988
272(1)(d)532 of this Act838 of the Taxes Act 1988
272(2)(c)340 of this Act486 of the Taxes Act 1988
272(5)V of Part XII of this ActVI of Part XII of the Taxes Act 1988
273(2)(c)Chapter VI of Part XII of this Actsection 842 of the Taxes Act 1988
273(2)(d)63 of the Finance (No.2) Act 1987404 of the Taxes Act 1988
276(1A)(b)63 of the Finance (No.2) Act 1987404 of the Taxes Act 1988
278(3A)(a)262(2) of this Act409(2) of the Taxes Act 1988
281(6)533 of this Act839 of the Taxes Act 1988
306304(5) above130 of the Taxes Act 1988
306304(3) above (twice)75(4) of the Taxes Act 1988
306304 above75 of the Taxes Act 1988
540(2)19791979 and any reference in this Act to the Taxes Act 1988 is a reference to the Income and Corporation Taxes Act 1988.
In the Finance Act 1970 c. 24
Section
29(6)The words from “and the Board” to the endand any other payment or part of a payment which is to be treated as mineral royalties by virtue of regulations made under section 122(5) of the Income and Corporation Taxes Act 1988
Schedule
6, para.7(2)29 of this Act122 of the Income and Corporation Taxes Act 1988
In the Friendly Societies Act (Northern Ireland) 1970 c. 31 (N.I.)
Section
1(5)(2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970(1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988
82(4)226(13) of the Income and Corporation Taxes Act 1970620(9) of the Income and Corporation Taxes Act 1988
In the Finance Act 1971 c. 68
Section
21the whole of subsection (6)(6) Part II of Schedule 3 to this Act shall have effect.
40(2)(a), 43(3)533839
44(5), (6)VIII of the Taxes Act or Chapter II of Part III of the Finance Act 1976 (Schedule E) (twice)Schedule E
44(6)63 of the Finance (No. 2) Act 1987404 of the Taxes Act
44(6)533 of the Taxes Act839 of that Act
44(7)533839
47(1)the whole of paragraph (ii)(ii) the provisions of this Chapter as applied by this subsection shall have effect subject to section 198(2) of the Taxes Act (offices and employments with duties abroad).
47(2)from beginning to “shall each”Section 306 of the Income and Corporation Taxes Act 1970 (capital allowances for machinery and plant used by investment or life assurance companies) shall
69(2)19701988
Schedule
3, para.8(1), (5)the Taxes Actthe Income and Corporation Taxes Act 1970
para.8(3)the words from “sub-paragraphs” to “this Schedule)”section 598(2) to (4) of the Taxes Act
para.8(4)19701970 or Chapter I of Part XIV of the Taxes Act
8, para.3533 (three times)839
para.8(4), 8A(11)169(4)(d), 174(6) and 259(2)383(5)(d), 388(7) and 403(3)
para.13533 of the Taxes Act839 of that Act
para.1363 of the Finance (No.2) Act 1987404 of the Taxes Act
In the Finance Act 1972 c. 41
Section
68(10)533839
69(1)(c)(i)533839
69(4)8034
134(2)19701988
In the Finance Act 1973 c. 51
Section
32(1)(b)30 above395 of the Taxes Act 1988
32(1)(c)31 above116 of that Act
32(1)(c)85(5) of the Finance Act 1972239(5) of that Act
32(1)(d)92 of the Finance Act 1972240 of that Act
32(2)from beginning of paragraph (a) to end of paragraph (d)
(a)

section 410(1) or (2) of or paragraph 5(3) of Schedule 18 to the Taxes Act 1988;

(b)

section 395(1)(c) of that Act;

(c)

section 116(1) of that Act;

(d)

paragraph 5(3) of Schedule 18 to or section 240(11) of that Act.

32(3)258 of the Income and Corporation Taxes Act 1970402 of the Taxes Act 1988
38(2)(d)237(5) of the Taxes Act254(1) of the Taxes Act 1988
38(3)from beginning to “such rights”Any gains accruing on the disposal of exploration or exploitation rights
38(3B)533 of the Taxes Act839 of the Taxes Act 1988
38(5)the Taxes Actthe Taxes Act 1970
59all of subsection (2)

(2)In this Act—

(a)“the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and

(b)“the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.

Schedule
15, para.2,4this Actthis Act or section 830 of the Taxes Act 1988
15, para.6533 of the Taxes Act839 of the Taxes Act 1988
In the Friendly Societies Act 1974 c. 46
Section
7(5)(2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970(1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988
93(4)226(13) of the Income and Corporation Taxes Act 1970620(9) of the Income and Corporation Taxes Act 1988
In the Social Security Act 1975 c. 14 and in the Social Security (Northern Ireland) Act 1975 c. 15
Schedule
2, para.11970 (three times)1988
para.3(1)19701988
para.3(1)(a)section 168sections 380 and 381
para.3(1)(b)169383
para.3(1)(c)171385
para.3(1)(d)section 174sections 388 and 389
para.3(2)(a)II of Part I of the Act of 1970I of Part VII of the Act of 1988
para.3(2)(b)226 and 227619 and 620
para.3(2)(c)section 75 of the Finance Act 1972section 353 of the Act of 1988
para.3(2)(d)173 of the Act of 1970387 of the Act of 1988
para.3(2)(d)53350
para.3(2)(e)175390
para.3(2)(f)the whole paragraph(f) section 617(5) of the Act of 1988 (relief for Class 4 contributions)
para.3(4)(a)52 or 53 of the Act of 1970348 or 349(1) of the Act of 1988
para.3(4)(b)75 of the Finance Act 1972353 of that Act
para.4(1)IV of Part I of the Act of 1970II of Part VII of the Act of 1988
para.4(1)38283
para.4(1)23 of the Finance Act 1971287 of that Act
para.4(3)37 (twice)279
para.4(3)19701988
para.4(3)38283
para.4(3)23 of the Finance Act 1971287 of that Act
para.5(2)Chapter VI of Part VI of the Act of 1970sections 111 to 115 of the Act of 1988
para.5(2)152111
para.6(b)114 of the Act of 197059 of the Act of 1988
In the Oil Taxation Act 1975 c. 22
Section
3(2)412579
3(2)13 of this Act492 of the Taxes Act
5(7)533839
5(8)532838
6(4)(b)532838
21(2)19701988
Schedule
3, para.1(2)533839
para.2A(2)(b)533839
para.5(5)534840
4, para.2(2)533839
para.4(8)533839
para.7(2)533839
In the Finance (No.2) Act 1975 c. 45
Section
47(11)110(1) of the Finance Act 1972231(5) of the Income and Corporation Taxes Act 1988
47(11)432(4) of the Taxes Act701(4) of that Act
47(12)432(8) of the Taxes Act701(9) of the Income and Corporation Taxes Act 1988
58(10)323 of the Taxes Act431 of the Income and Corporation Taxes Act 1988
In the Finance Act 1976 c. 40
Section
41(1)section 168 of the Taxes Actsections 380 and 381 of the Income and Corporation Taxes Act 1988
41(2)section 168sections 380 and 381
41(2)533 of the Taxes Act839 of the Income and Corporation Taxes Act 1988
41(6)section 168sections 380 and 381
131(2)from beginning to “such a security”A security issued by the Inter-American Development Bank
In the Finance Act 1978 c. 42
Section
37(4)section 84(1), (2) and (3) of the Taxes Actsubsections (1) to (4) and (6) of section 38 of the Income and Corporation Taxes Act 1988
37(6)(a)533 of the Taxes Act839 of the Income and Corporation Taxes Act 1988
In the Capital Gains Tax Act 1979 c. 14
Section
1(2)Taxes ActTaxes Act 1970 and Part VIII of the Taxes Act 1988
10(4)518816
14(2)(4) to (7) of section 122(6) to (9) of section 65
14(2)(3) of the said section 122(5) of that section
15(5)(d)246(2)(b)11(2)(b)
31(2)the Taxes Act which under that Actthe Taxes Act 1970 or the Taxes Act 1988 which under either of those Acts
34(4)(a)the Taxes Act which under that Act the Taxes Act 1970 or the Taxes Act 1988 which under either of those Acts
34(4)(b)7630
34(4)(c)14191
45(4)40285
45(4)41286
60(c)153(1), (2)112(1), (2)
63(3)454 (twice)681
63(3)(3)(4)
74(1)paragraph 5 of Schedule 16 to the Finance Act 1972section 426 of the Taxes Act 1988
74(2)sub-paragraph (6) of the said paragraph 5section 427(4) of the Taxes Act 1988
74(2)sub-paragraph (2)(b) of that paragraphsection 426(2)(b) of that Act
74(5)formed part of the said paragraph 5were included in sections 426 to 428 of the Taxes Act 1988
85(1)526(5)832(1)
89(1)34 of the Finance (No.2) Act 1975249 of the Taxes Act 1988
89(1)the said section 34 (twice)that section
89(1)(b)3(1) of Schedule 812(1) of Schedule 19
89(1)paragraph 1 of the said Schedule 8section 251(2) of the Taxes Act 1988
90(1)34 of the Finance (No.2) Act 1975249 of the Taxes Act 1988
90(3)paragraph 1 of Schedule 8 to the Finance (No.2) Act 1975section 251(2) to (4) of the Taxes Act 1988
92(b)358468(6)
92(c)359842
101(8)(a)paragraph 4A of Schedule 1 to the Finance Act 1974section 356 of the Taxes Act 1988
119(4)140(2)98(2)
124(8)11 of Schedule 16 to the Finance Act 19727 of Schedule 19 to the Taxes Act 1988
126(7)11 of Schedule 16 to the Finance Act 19727 of Schedule 19 to the Taxes Act 1988
136(10)(b)11 of Schedule 16 to the Finance Act 19727 of Schedule 19 to the Taxes Act 1988
137(9)535841
145Subject toSubject to section 505(3) of the Taxes Act 1988 and
149(7)303(1)417(1)
152(2)535841
155(1)282 and 283414 and 415
155(1)302416
155(1)432(4)701(4)
155(1)the definition of “the Taxes Act”“the Taxes Act 1970” and “the Taxes Act 1988” mean the Income and Corporation Taxes Act 1970 and Income and Corporation Taxes Act 1988 respectively;
155(1)137(4)100(2)
155(2)42(1)(2)282(1) and (2)
Schedule
1, para.6(7)454(3)681(4)
para.6the whole of sub-paragraph (8)(8) The schemes and funds referred to in subparagraph (7)(b)(ii) above are funds to which section 615(3) of the Taxes Act 1988 applies, schemes and funds approved under section 620 or 621 of that Act, sponsored superannuation schemes as defined in section 624 of that Act and exempt approved schemes and statutory schemes as defined in Chapter I of Part XIV of that Act.
3, para.580 (three times)34
para.5(3)8236
para.5(4)(3) or subsection (4)(4) or (5)
para.5(5)Part IIIsection 348 or 349
para.6(1)83(2)37(4)
para.6(2)8135
para.6(3)82(2)(b)36(2)(b)
para.780(2)34(2) and (3)
para.9(2)492785
In the European Parliament (Pay and Pensions) Act 1979 c. 50
Section 8(1)subsections (1A) and (1B) of section 229 of the Income and Corporation Taxes Act 1970section 629(2) and (3) of the Income and Corporation Taxes Act 1988
In the Finance Act 1980 c. 48
Section
64(9)(b)154(2) or 155(1) of the Taxes Act113(2) or 114(1) of the Taxes Act 1988
65(5), 66(5)154(2), 155(1) or 252(2) of the Taxes Act113(2), 114(1) or 343(2) of the Taxes Act 1988
70(3)the said Act of 1971the Finance Act 1971
73(6)533 of the Taxes Act839 of the Taxes Act 1988
107(7)Part II of the said Act of 1975Chapter V of Part XII of the Taxes Act 1988
108(9)(b)Part II of that ActChapter V of Part XII of the Taxes Act 1988
118the whole of subsection (3)(3) The trustees of the National Heritage Memorial Fund shall be treated for the purposes of section 49(2) of the Finance Act 1974 and section 99 above as a body of persons established for charitable purposes only.
122(2)19701970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988
Schedule
17, para.13(3)533 of the Taxes Act839 of the Taxes Act 1988
para.16(3)532 of the Taxes Act838 of the Taxes Act 1988
para.19(2)533 of the Taxes Act839 of the Taxes Act 1988
18, para.9paragraph 2(1)(a) abovesection 213(3)(a) of the Taxes Act 1988
para.23(1)paragraph 13 abovesection 214(2) of the Taxes Act 1988
para.23(1)paragraph 1 abovesection 213(2) of that Act
In the Finance Act 1981 c. 35
Section
83(7)454(3)681(4)
84(2)(4) of section 481(5) of section 745
84(2)481(1)745(1)
139(2)19701988
In the Housing (Northern Ireland) Order 1981 (S.I. No.156 N.I.3)
Article
146(3)341 (three times)488
146(3)1970 (three times)1988
In the Iron and Steel Act 1982 c. 25
Section
13(3)252(3) of the Income and Corporation Taxes Act 1970343(3) of the Income and Corporation Taxes Act 1988
13(4)265(1) of the Income and Corporation Taxes Act 1970345(1) of the Income and Corporation Taxes Act 1988
In the Finance Act 1982 c. 39
Section
27this Act (three times)this Act or the Taxes Act 1988
70(1)38(4) of the Finance Act 1973830(4) of the Taxes Act 1988
70(12)533 of the Taxes Act839 of the Taxes Act 1988
72(5)137(4) of the Taxes Act100(2) of the Taxes Act 1988
88(9)(a)Chapter IV of Part II of the Finance Act 1985section 710 of the Taxes Act 1988
88(9)(b)section 36 of the Finance Act 1984Schedule 4 to that Act
88(9)(c)VII of Part II of that ActV of Part XVII of the Taxes Act 1988
147(1)532(1)(b) of the Taxes Act838 of the Taxes Act 1988
147(2), (3)the Taxes Actthe Taxes Act 1970
157the whole of subsection (2)

(2)In this Act—

(a)“the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and

(b)“the Taxes Act 1988” means the Income and Corporation Taxes Act 1988”.

Schedule
11, para.4(3)154(2), section 155(1) or section 255(2) of the Taxes Act113(2), 114(1) or 243(2) of the Taxes Act 1988
para.4(4)533 of the Taxes Act839 of the Taxes Act 1988
12, para. 3(3)(b)341 of the Taxes Act488 of the Taxes Act 1988
para. 3(3)(e)Chapter III of Part XI of the Taxes ActPart XI of the Taxes Act 1988
para. 3(3)533 of the Taxes Act839 of the Taxes Act 1988
13, para.3(3)(a)the Taxes Actthe Taxes Act 1970
21, para.3(2)463 of the Taxes Act706 of the Taxes Act 1988
In the Finance Act 1983 c. 28
Section
46(3)CommissionHistoric Buildings and Monuments Commission
Schedule
6, para.1(2)the whole of paragraph (aa) as inserted by paragraph 11(2) of the Finance Act 1984

nor

(ab)

deep discount securities (within the meaning of Schedule 4 to the Income and Corporation Taxes Act 1988); nor

para.1(2)(c)VII of Part II of the Finance Act 1984V of Part XVII of the Income and Corporation Taxes Act 1988
8, para. 11(2)533 of the Taxes Act839 of the Income and Corporation Taxes Act 1988
In the Oil Taxation Act 1983 c. 56
Section
15(4)533839
Schedule
2, para.11(2)and section 17 of the principal Actof the principal Act and section 500 of the Taxes Act
2, para.11(3)(a)302416
2, para.12(1)and section 17 of the principal Actof the principal Act and section 500 of the Taxes Act
In the Telecommunications Act 1984 c. 12
Section
62(7)subsection (10) of section 48 of the Finance Act 1981section 400(9) of the Income and Corporation Taxes Act 1988
72(3)(b)paragraph (a) of the proviso to section 21(3) of the Finance Act 1970section 592(5) of the Income and Corporation Taxes Act 1988
72(3)II of Part II of the said Act of 1970I of Part XIV of that Act
72(4)“416” and “1970”“581” and “1988”
In the Finance Act 1984 c. 43
Section
50(1)income tax, corporation tax, or capital gains taxcapital gains tax or corporation tax on chargeable gains
60(1)252 of the Taxes Act343 of the Taxes Act 1988
79(10)Part II of the Oil Taxation Act 1975Chapter V of Part XII of the Taxes Act 1988
113(8)532 of the Taxes Act838 of the Taxes Act 1988
115(2)534 of the Taxes Act840 of the Taxes Act 1988
115(7)532 of the Taxes Act838 of the Taxes Act 1988
12819701970; and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988
Schedule
14, para.1(1)VII of Part II of this ActV of Part XVII of the Taxes Act 1988
para.7(6)(b)45 of the Finance Act 1981740 of the Taxes Act 1988
para.8(6)45 of the Finance Act 1981740 of the Taxes Act 1988
para.12(7)45 of the Finance Act 1981740 of the Taxes Act 1988
para.15(2)(5) of section 481 of the Taxes Act(6) of section 745 of the Taxes Act 1988
In the Inheritance Tax Act 1984 c. 51
Section
6(3)(e)415 of the Taxes Act326 of the Taxes Act 1988
12(2)(a)II of Part II of the Finance Act 1970I of Part XIV of the Taxes Act 1988
12(2)(c)II of Part I of the Finance (No. 2) Act 1987IV of Part XIV of the Taxes Act 1988
13(4)(b)the Finance Act 1978Schedule 9 to the Taxes Act 1988
21(3)230 of the Taxes Act657 of the Taxes Act 1988
72(4)Finance Act 1978Taxes Act 1988
86(3)Finance Act 1978Taxes Act 1988
91(2)(c)Part XV of the Taxes ActPart XVI of the Taxes Act 1988
94(2)(a)239 of the Taxes Act208 of the Taxes Act 1988
94(3)258 of the Taxes Act or of section 92 of the Finance Act 1972240 or 402 of the Taxes Act 1988
96234(3) of the Taxes Act210(4) of the Taxes Act 1988
97the Taxes Act (twice)the Taxes Act 1970
102(1)Chapter III of Part XI of the Taxes ActChapter I of Part XI of the Taxes Act 1988
151(1)218 of the Taxes Act615(3) of the Taxes Act 1988
151(1)226 or 226A620 or 621
151(1)II of Part II of the Finance Act 1970I of Part XIV of that Act
151(1)226(11) of the Taxes Act624 of that Act
151(1A)II of Part I of the Finance (No.2) Act 1987IV of Part XIV of the Taxes Act 1988
152(a)II of Part I of the Finance (No.2) Act 1987IV of Part XIV of the Taxes Act 1988
152(b)226 or 226A of the Taxes Act620 or 621 of the Taxes Act 1988
152(b)the commencement of that Act6th April 1970
174(1)(a)VII of Part II of the Finance Act 1984V of Part VII of the Taxes Act 1988
174(1)(a)92(3)757(3)
174(1)(b)1 of Schedule 9 to the Finance Act 19844 of Schedule 4 to that Act
174(1)(b)2(2)7(2)
178(1)358 of the Taxes Act468 of the Taxes Act 1988
204(5)from “478” to “1981”739 or 740 of the Taxes Act 1988
27252 of the Finance Act 1974519 of the Taxes Act 1988
272the definition of the Taxes Act

“the Taxes Act 1970” means the Income and Corporation Taxes Act 1970;

“the Taxes Act 1988” means the Income and Corporation Taxes Act 1988;

In the Finance Act 1985 c. 54
Section
56(1)(c)enactmentenactment (including any contained in the Taxes Act)
56(8)Chapter I of Part XIVsections 520 to 533
57(7)533839
68(7)Taxes ActIncome and Corporation Taxes Act 1970
71(6)the Taxes Actthe Income and Corporation Taxes Act 1970
72(1)this subsectionsection 128 of the Taxes Act
80(5)(b)13 of the Oil Taxation Act 1975492 of the Taxes Act
98(2)19701988
Schedule
17, para.3(2), 5(4)(a),6(d)533839
19, para.16(3)from “Part I” to “1983”Chapter III of Part VIII of the Taxes Act
para.22Schedule 16 to the Finance Act 1973section 457 of the Taxes Act
para.23paragraph 6(2) of the said Schedule 16section 142A of the Capital Gains Tax Act 1979
20, para.1(2)302416
para.8(5)532(1)838(1)
In the Companies Act 1985 c. 6
Section
209(3)(b)444 of the Income and Corporation Taxes Act 1970670 of the Income and Corporation Taxes Act 1988
266(4)359 (twice)842
266(4)19701988
In the Trustee Savings Bank Act 1985 c. 58
Schedule 2
para.4(2)Taxes Act (twice)the Income and Corporation Taxes Act 1970
6(1)137100
(4)177393
(8)29 of the Finance Act 1973410(1) to (6) of the Taxes Act
7(2)26 of the Finance Act 1982369 of the Taxes Act
9(1)19701988
In the Bankruptcy (Scotland) Act 1985 c. 66
Schedule 3 Part I
para.1(1)204 of the Income and Corporation Taxes Act 1970203 of the Income and Corporation Taxes Act 1988
para.1(2)69 of the Finance (No.2) Act 1975559 of the Income and Corporation Taxes Act 1988
In the Housing Associations Act 1985 c. 69
Section
62(2)341488
62(2)19701988
In the Airports Act 1986 c. 31
Section
77(2)1970 ActIncome and Corporation Taxes Act 1970
77(4)48(10) of the Finance Act 1981400(9) of the 1988 Act
77(5)261(2) of the 1970 Act408(2) of the 1988 Act
77(5)262(1) of the 1970 Act409(1) of that Act
77(5)262(2)409(2)
77(6)1970 (twice)1988
77(6)258 to 264Chapter IV of Part X
In the Finance Act 1986 c. 41
Section
24(4)Finance Act 1978Taxes Act 1988
58(4)497 of the Taxes Act788 or 789 of the Taxes Act 1988
69(6)535 of the Taxes Act841 of the Taxes Act 1988
78(9)126 of the Finance Act 1984324 of the Taxes Act 1988
114(2)19701970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988
Schedule
13, para.17134 of the Taxes Act87 of the Taxes Act 1988
para.17(5) of the said section 134(7) of that section
15, para.10(1)533 of the Taxes Act839 of the Taxes Act 1988
para.10(4)80 of the Taxes Act34 of the Taxes Act 1988
16, para.8(5)from “154(2)” to first “Act”113(2), 114(1) or 343(2) of the Taxes Act 1988
para.8(8)533 of the Taxes Act839 of the Taxes Act 1988
In the Gas Act 1986 c. 44
Section 63(9)533 of the Income and Corporation Taxes Act 1970839 of the Income and Corporation Taxes Act 1988
In the Insolvency Act 1986 c. 45
Schedule
6, para. 1204 of the Income and Corporation Taxes Act 1970203 of the Income and Corporation Taxes Act 1988
para. 269 of the Finance (No. 2) Act 1975559 of the Income and Corporation Taxes Act 1988
In the Social Security Act 1986 c. 50
Section
23(5)204203
23(5)19701988
84(1)365 (twice)315
84(1)19701988
Schedule
6, para.1(2)365315
para.1(2)19701988
In the Building Societies Act 1986 c. 53
Schedule
8, para.7Schedule 8 to the Finance Act 1986section 333 of the Income and Corporation Taxes Act 1988
In the Financial Services Act 1986 c. 60
Schedule
15, para.14(5)332460(1) or 461(1)
para.14(5)19701988
In the Companies (Northern Ireland) Order 1986 (S.I.No.1032 N.I.6)
Article
217(3)(b)444 of the Income and Corporation Taxes Act 1970670 of the Income and Corporation Taxes Act 1988
274(4)359 (twice)842
274(4)19701988
In the Social Security (Northern Ireland) Order 1986 (S.I.No.1888 N.I.18)
Article
2(1)365 (twice)315
2(1)19701988
24(5)204203
24(5)19701988
Schedule
6, para.1(2)365315
1(2)19701988
In the Finance Act 1987 c. 16
Section
62(5)258413(3)
7219701988
Schedule
10, para.8(4)533839
para.8(4)302416
13, para.11(2)533839
14, para.10(2)532838
In the Debtors (Scotland) Act 1987 c. 18
Section
53(6)65(1A)351(2)
53(6)19701988
63(9)65(1A)351(2)
63(9)19701988
In the Abolition of Domestic Rates Etc. (Scotland) Act 1987 c. 47
Section 3(5)the whole of paragraph (b)(b) “retail prices index” has the meaning given by section 833 of the Income and Corporation Taxes Act 1988
In the Finance (No.2) Act 1987 c. 51
Section
84(1)247 of the Taxes Act12 of the Income and Corporation Taxes Act 1988

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