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Income and Corporation Taxes Act 1988
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- UK Public General Acts
- 1988 c. 1
- SCHEDULE 29
- TRANSLATION OF REFERENCES TO ENACTMENTS REPEALED AND RE-ENACTED
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TRANSLATION OF REFERENCES TO ENACTMENTS REPEALED AND RE-ENACTED
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 amended | Words to be omitted | Words to be substituted |
|---|---|---|
| In the Finance Act 1952 c. 33 | ||
| Section 74(4) | 52 of the Finance Act 1974 | 519 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 1970 | 620(9) of the Income and Corporation Taxes Act 1988 |
| In the Trustee Investments Act 1961 c. 62 | ||
| Schedule 1, Part II, Paragraph 10A | from “section 358” to the end | subsection (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 1974 | 519 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 1970 | 476 of the Income and Corporation Taxes Act 1988 |
| 1(1A)(b) | 27 of the Finance Act 1984 | 479 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) | 463 | 706 |
| 33(2)(b) | Part III of the Finance Act 1976 | Part V of the principal Act |
| 34(3) | Part III of the Finance Act 1976 | Part V of the principal Act |
| 34(4) | Part III of the Finance Act 1976 | Part V of the principal Act |
| 47(4) | 189(2) | 198(2) |
| 48(1) | 154 or 251(1) | 113 or 337(1) |
| 48(6)(a) | 154 | 113 |
| 60(10) | 134 (twice) | 87 |
| 60(10) | (5) | (7) |
| 60(11) | 115 | 60 |
| 67(3) | 154 or 251(1) | 113 or 337(1) |
| 67(3) | 252(2) | 343(2) |
| 69 | 111 | 54 |
| 70(5) | 169 | 383 |
| 72(2) | 115 | 60 |
| 78(1)(a) | 533 | 839 |
| 79(1) | 154 or 251(1) | 113 or 337(1) |
| 79(4) | 154 | 113 |
| 80(3)(b) | 171 or 177(1) | 385 or 393(1) |
| 82(1) | 52 or 53 | 348 or 349(1) |
| 82(2) | 411(1)(c) | 577(1)(c) |
| 85(1A) | 533 | 839 |
| 85(4) | 111 | 54 |
| 90 | 130 | 74 |
| 91(3) | 115 | 60 |
| 100(2) | 250(5) | 9(5) |
| 100(5) | 1970 | 1988 |
| Schedule | ||
| 2, para. 8(1)(c) | 78(1) or 306(1) of the principal Act | 32(1) of the principal Act or section 306(1) of the Income and Corporation Taxes Act 1970 |
| 7, para.1(1)(a) | 533 | 839 |
| para.4(3) | 63 of the Finance (No.2) Act 1987 | 404 of the principal Act |
| In the Finance Act 1969 c. 32 | ||
| Section 58(1)(a) | 204 of the Income and Corporation Taxes Act 1970 | 203 of the Income and Corporation Taxes Act 1988 |
| In the Taxes Management Act 1970 c. 9 | ||
| Section | ||
| 6(1)(c) | 463 | 706 |
| 8(8) | 457 or 458 | 683 or 684 |
| 8(9) | 86 of the Finance Act 1972 | 231 of the principal Act |
| 9(4) | 155 | 114 |
| 11(6) | 85(4) of the Finance Act 1972 | 239(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 1976 | Part V of the principal Act |
| 19(2) | 80 to 82 | 34 to 36 |
| 27(2) | 454(3) | 681(4) |
| 29(2) | Schedule 16 to the Finance Act 1972 | sections 426 to 430 of the principal Act |
| 29(8) | 39(3) | 284(4) |
| 30 | 47 or 48 (twice) | 824 or 825 of the principal Act or section 47 |
| 31 | all 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) | 187 | 148 |
| 42(3)(a) | 27 | 278 |
| 42(3)(c) | section 218 | subsection (5) of section 614 |
| 42(3)(c) | that section | section 615(3) of that Act |
| 47B | Schedule 5 to the Finance Act 1983 | Chapter III of Part VII of the principal Act |
| 47B | paragraph 5A(5) of that Schedule | section 294(5) of that Act |
| 55(1)(b) | 204 | 203 |
| 55(1)(c) | Schedule 20 to the Finance Act 1972 | Schedule 16 to the principal Act |
| 55(1)(e) | Schedule 14 to the Finance Act 1972 | Schedule 13 to the principal Act |
| 55(1)(g) | 88 of the Finance Act 1984 | 753 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) | 204 | 203 |
| 71(1) | Part XI | sections 6 to 12 and Parts VIII and XI |
| 78(1) | 89 | 43 |
| 78(4) | VII of Part II of the Finance Act 1984 | V of Part XVII of the principal Act |
| 78(5) | 533 | 839 |
| 86(2)(b) | 204 | 203 |
| 86(2)(d) | 14 to the Finance Act 1972 | 13 to the principal Act |
| 86(4) | 5 (three times) | 3 |
| 86(4) | 4(3) | 5(4) |
| 86(4) | 14 to the Finance Act 1972 | 13 to the principal Act |
| 86(4) | 243(4) | 10(1) |
| 86(4) | 344 | 478 |
| 87 | 14 (four times) | 13 |
| 87 | 20 (four times) | 16 |
| 87 | the Finance Act 1972 | the principal Act |
| 88(2) | 14 or 20 to the Finance Act 1972 | 13 or 16 to the principal Act |
| 88(5)(b) | 4(2) | 5(2) |
| 88(5)(c) | 4(3) | 5(4) |
| 91(3)(c) | 204 | 203 |
| 93(1) | 39(3) | 284(4) |
| 93(3) | 204 | 203 |
| 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 286 | sections 419 and 420 |
| 118(1) | 526(5) | 832(1) |
| 118(1) | 354 | 468 |
| 118(1) | 1970 | 1988 |
| Schedule | ||
| 2, para.2(2), in column 1 of the Table | II of Part I | I of Part VII |
| 65(4) | 351(5) | |
| 3 | 2 | |
| para.2(2), in column 2 of the Table | 158(1) | 121(1), (2) |
| 315(3) | 441(3) | |
| 331 | 459 | |
| 332 | 460 | |
| 338 | 467 | |
| 339 | 484 | |
| 384 | 527 | |
| 389 | 534 | |
| 391 | 536 | |
| 392 | 538 | |
| 3, para.3,5 | 204 (three times) | 203 |
| para.5B | 65 of the Finance Act 1976 | 159 of the principal Act |
| para.8 | section 286 | sections 419 and 420 |
| para.8 | 15 of Schedule 16 to the Finance Act 1972 | 13 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 Act | section 468 of the Taxes Act 1988 |
| 267(3) | that Chapter | section 842 of that Act |
| 267(4) | 137(4) of this Act | 100(2) of the Taxes Act 1988 |
| 272(1)(d) | 532 of this Act | 838 of the Taxes Act 1988 |
| 272(2)(c) | 340 of this Act | 486 of the Taxes Act 1988 |
| 272(5) | V of Part XII of this Act | VI of Part XII of the Taxes Act 1988 |
| 273(2)(c) | Chapter VI of Part XII of this Act | section 842 of the Taxes Act 1988 |
| 273(2)(d) | 63 of the Finance (No.2) Act 1987 | 404 of the Taxes Act 1988 |
| 276(1A)(b) | 63 of the Finance (No.2) Act 1987 | 404 of the Taxes Act 1988 |
| 278(3A)(a) | 262(2) of this Act | 409(2) of the Taxes Act 1988 |
| 281(6) | 533 of this Act | 839 of the Taxes Act 1988 |
| 306 | 304(5) above | 130 of the Taxes Act 1988 |
| 306 | 304(3) above (twice) | 75(4) of the Taxes Act 1988 |
| 306 | 304 above | 75 of the Taxes Act 1988 |
| 540(2) | 1979 | 1979 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 end | and 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 Act | 122 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 1970 | 620(9) of the Income and Corporation Taxes Act 1988 |
| In the Finance Act 1971 c. 68 | ||
| Section | ||
| 21 | the whole of subsection (6) | (6) Part II of Schedule 3 to this Act shall have effect. |
| 40(2)(a), 43(3) | 533 | 839 |
| 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 1987 | 404 of the Taxes Act |
| 44(6) | 533 of the Taxes Act | 839 of that Act |
| 44(7) | 533 | 839 |
| 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) | 1970 | 1988 |
| Schedule | ||
| 3, para.8(1), (5) | the Taxes Act | the 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) | 1970 | 1970 or Chapter I of Part XIV of the Taxes Act |
| 8, para.3 | 533 (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.13 | 533 of the Taxes Act | 839 of that Act |
| para.13 | 63 of the Finance (No.2) Act 1987 | 404 of the Taxes Act |
| In the Finance Act 1972 c. 41 | ||
| Section | ||
| 68(10) | 533 | 839 |
| 69(1)(c)(i) | 533 | 839 |
| 69(4) | 80 | 34 |
| 134(2) | 1970 | 1988 |
| In the Finance Act 1973 c. 51 | ||
| Section | ||
| 32(1)(b) | 30 above | 395 of the Taxes Act 1988 |
| 32(1)(c) | 31 above | 116 of that Act |
| 32(1)(c) | 85(5) of the Finance Act 1972 | 239(5) of that Act |
| 32(1)(d) | 92 of the Finance Act 1972 | 240 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 1970 | 402 of the Taxes Act 1988 |
| 38(2)(d) | 237(5) of the Taxes Act | 254(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 Act | 839 of the Taxes Act 1988 |
| 38(5) | the Taxes Act | the Taxes Act 1970 |
| 59 | all 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.2,4 | this Act | this Act or section 830 of the Taxes Act 1988 |
| 15, para.6 | 533 of the Taxes Act | 839 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 1970 | 620(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.1 | 1970 (three times) | 1988 |
| para.3(1) | 1970 | 1988 |
| para.3(1)(a) | section 168 | sections 380 and 381 |
| para.3(1)(b) | 169 | 383 |
| para.3(1)(c) | 171 | 385 |
| para.3(1)(d) | section 174 | sections 388 and 389 |
| para.3(2)(a) | II of Part I of the Act of 1970 | I of Part VII of the Act of 1988 |
| para.3(2)(b) | 226 and 227 | 619 and 620 |
| para.3(2)(c) | section 75 of the Finance Act 1972 | section 353 of the Act of 1988 |
| para.3(2)(d) | 173 of the Act of 1970 | 387 of the Act of 1988 |
| para.3(2)(d) | 53 | 350 |
| para.3(2)(e) | 175 | 390 |
| 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 1970 | 348 or 349(1) of the Act of 1988 |
| para.3(4)(b) | 75 of the Finance Act 1972 | 353 of that Act |
| para.4(1) | IV of Part I of the Act of 1970 | II of Part VII of the Act of 1988 |
| para.4(1) | 38 | 283 |
| para.4(1) | 23 of the Finance Act 1971 | 287 of that Act |
| para.4(3) | 37 (twice) | 279 |
| para.4(3) | 1970 | 1988 |
| para.4(3) | 38 | 283 |
| para.4(3) | 23 of the Finance Act 1971 | 287 of that Act |
| para.5(2) | Chapter VI of Part VI of the Act of 1970 | sections 111 to 115 of the Act of 1988 |
| para.5(2) | 152 | 111 |
| para.6(b) | 114 of the Act of 1970 | 59 of the Act of 1988 |
| In the Oil Taxation Act 1975 c. 22 | ||
| Section | ||
| 3(2) | 412 | 579 |
| 3(2) | 13 of this Act | 492 of the Taxes Act |
| 5(7) | 533 | 839 |
| 5(8) | 532 | 838 |
| 6(4)(b) | 532 | 838 |
| 21(2) | 1970 | 1988 |
| Schedule | ||
| 3, para.1(2) | 533 | 839 |
| para.2A(2)(b) | 533 | 839 |
| para.5(5) | 534 | 840 |
| 4, para.2(2) | 533 | 839 |
| para.4(8) | 533 | 839 |
| para.7(2) | 533 | 839 |
| In the Finance (No.2) Act 1975 c. 45 | ||
| Section | ||
| 47(11) | 110(1) of the Finance Act 1972 | 231(5) of the Income and Corporation Taxes Act 1988 |
| 47(11) | 432(4) of the Taxes Act | 701(4) of that Act |
| 47(12) | 432(8) of the Taxes Act | 701(9) of the Income and Corporation Taxes Act 1988 |
| 58(10) | 323 of the Taxes Act | 431 of the Income and Corporation Taxes Act 1988 |
| In the Finance Act 1976 c. 40 | ||
| Section | ||
| 41(1) | section 168 of the Taxes Act | sections 380 and 381 of the Income and Corporation Taxes Act 1988 |
| 41(2) | section 168 | sections 380 and 381 |
| 41(2) | 533 of the Taxes Act | 839 of the Income and Corporation Taxes Act 1988 |
| 41(6) | section 168 | sections 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 Act | subsections (1) to (4) and (6) of section 38 of the Income and Corporation Taxes Act 1988 |
| 37(6)(a) | 533 of the Taxes Act | 839 of the Income and Corporation Taxes Act 1988 |
| In the Capital Gains Tax Act 1979 c. 14 | ||
| Section | ||
| 1(2) | Taxes Act | Taxes Act 1970 and Part VIII of the Taxes Act 1988 |
| 10(4) | 518 | 816 |
| 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 Act | the 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) | 76 | 30 |
| 34(4)(c) | 141 | 91 |
| 45(4) | 40 | 285 |
| 45(4) | 41 | 286 |
| 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 1972 | section 426 of the Taxes Act 1988 |
| 74(2) | sub-paragraph (6) of the said paragraph 5 | section 427(4) of the Taxes Act 1988 |
| 74(2) | sub-paragraph (2)(b) of that paragraph | section 426(2)(b) of that Act |
| 74(5) | formed part of the said paragraph 5 | were 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 1975 | 249 of the Taxes Act 1988 |
| 89(1) | the said section 34 (twice) | that section |
| 89(1)(b) | 3(1) of Schedule 8 | 12(1) of Schedule 19 |
| 89(1) | paragraph 1 of the said Schedule 8 | section 251(2) of the Taxes Act 1988 |
| 90(1) | 34 of the Finance (No.2) Act 1975 | 249 of the Taxes Act 1988 |
| 90(3) | paragraph 1 of Schedule 8 to the Finance (No.2) Act 1975 | section 251(2) to (4) of the Taxes Act 1988 |
| 92(b) | 358 | 468(6) |
| 92(c) | 359 | 842 |
| 101(8)(a) | paragraph 4A of Schedule 1 to the Finance Act 1974 | section 356 of the Taxes Act 1988 |
| 119(4) | 140(2) | 98(2) |
| 124(8) | 11 of Schedule 16 to the Finance Act 1972 | 7 of Schedule 19 to the Taxes Act 1988 |
| 126(7) | 11 of Schedule 16 to the Finance Act 1972 | 7 of Schedule 19 to the Taxes Act 1988 |
| 136(10)(b) | 11 of Schedule 16 to the Finance Act 1972 | 7 of Schedule 19 to the Taxes Act 1988 |
| 137(9) | 535 | 841 |
| 145 | Subject to | Subject to section 505(3) of the Taxes Act 1988 and |
| 149(7) | 303(1) | 417(1) |
| 152(2) | 535 | 841 |
| 155(1) | 282 and 283 | 414 and 415 |
| 155(1) | 302 | 416 |
| 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.6 | the 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.5 | 80 (three times) | 34 |
| para.5(3) | 82 | 36 |
| para.5(4) | (3) or subsection (4) | (4) or (5) |
| para.5(5) | Part III | section 348 or 349 |
| para.6(1) | 83(2) | 37(4) |
| para.6(2) | 81 | 35 |
| para.6(3) | 82(2)(b) | 36(2)(b) |
| para.7 | 80(2) | 34(2) and (3) |
| para.9(2) | 492 | 785 |
| 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 1970 | section 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 Act | 113(2) or 114(1) of the Taxes Act 1988 |
| 65(5), 66(5) | 154(2), 155(1) or 252(2) of the Taxes Act | 113(2), 114(1) or 343(2) of the Taxes Act 1988 |
| 70(3) | the said Act of 1971 | the Finance Act 1971 |
| 73(6) | 533 of the Taxes Act | 839 of the Taxes Act 1988 |
| 107(7) | Part II of the said Act of 1975 | Chapter V of Part XII of the Taxes Act 1988 |
| 108(9)(b) | Part II of that Act | Chapter V of Part XII of the Taxes Act 1988 |
| 118 | the 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) | 1970 | 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 |
| Schedule | ||
| 17, para.13(3) | 533 of the Taxes Act | 839 of the Taxes Act 1988 |
| para.16(3) | 532 of the Taxes Act | 838 of the Taxes Act 1988 |
| para.19(2) | 533 of the Taxes Act | 839 of the Taxes Act 1988 |
| 18, para.9 | paragraph 2(1)(a) above | section 213(3)(a) of the Taxes Act 1988 |
| para.23(1) | paragraph 13 above | section 214(2) of the Taxes Act 1988 |
| para.23(1) | paragraph 1 above | section 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) | 1970 | 1988 |
| 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 1970 | 343(3) of the Income and Corporation Taxes Act 1988 |
| 13(4) | 265(1) of the Income and Corporation Taxes Act 1970 | 345(1) of the Income and Corporation Taxes Act 1988 |
| In the Finance Act 1982 c. 39 | ||
| Section | ||
| 27 | this Act (three times) | this Act or the Taxes Act 1988 |
| 70(1) | 38(4) of the Finance Act 1973 | 830(4) of the Taxes Act 1988 |
| 70(12) | 533 of the Taxes Act | 839 of the Taxes Act 1988 |
| 72(5) | 137(4) of the Taxes Act | 100(2) of the Taxes Act 1988 |
| 88(9)(a) | Chapter IV of Part II of the Finance Act 1985 | section 710 of the Taxes Act 1988 |
| 88(9)(b) | section 36 of the Finance Act 1984 | Schedule 4 to that Act |
| 88(9)(c) | VII of Part II of that Act | V of Part XVII of the Taxes Act 1988 |
| 147(1) | 532(1)(b) of the Taxes Act | 838 of the Taxes Act 1988 |
| 147(2), (3) | the Taxes Act | the Taxes Act 1970 |
| 157 | the 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 Act | 113(2), 114(1) or 243(2) of the Taxes Act 1988 |
| para.4(4) | 533 of the Taxes Act | 839 of the Taxes Act 1988 |
| 12, para. 3(3)(b) | 341 of the Taxes Act | 488 of the Taxes Act 1988 |
| para. 3(3)(e) | Chapter III of Part XI of the Taxes Act | Part XI of the Taxes Act 1988 |
| para. 3(3) | 533 of the Taxes Act | 839 of the Taxes Act 1988 |
| 13, para.3(3)(a) | the Taxes Act | the Taxes Act 1970 |
| 21, para.3(2) | 463 of the Taxes Act | 706 of the Taxes Act 1988 |
| In the Finance Act 1983 c. 28 | ||
| Section | ||
| 46(3) | Commission | Historic 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 1984 | V of Part XVII of the Income and Corporation Taxes Act 1988 |
| 8, para. 11(2) | 533 of the Taxes Act | 839 of the Income and Corporation Taxes Act 1988 |
| In the Oil Taxation Act 1983 c. 56 | ||
| Section | ||
| 15(4) | 533 | 839 |
| Schedule | ||
| 2, para.11(2) | and section 17 of the principal Act | of the principal Act and section 500 of the Taxes Act |
| 2, para.11(3)(a) | 302 | 416 |
| 2, para.12(1) | and section 17 of the principal Act | of 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 1981 | section 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 1970 | section 592(5) of the Income and Corporation Taxes Act 1988 |
| 72(3) | II of Part II of the said Act of 1970 | I 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 tax | capital gains tax or corporation tax on chargeable gains |
| 60(1) | 252 of the Taxes Act | 343 of the Taxes Act 1988 |
| 79(10) | Part II of the Oil Taxation Act 1975 | Chapter V of Part XII of the Taxes Act 1988 |
| 113(8) | 532 of the Taxes Act | 838 of the Taxes Act 1988 |
| 115(2) | 534 of the Taxes Act | 840 of the Taxes Act 1988 |
| 115(7) | 532 of the Taxes Act | 838 of the Taxes Act 1988 |
| 128 | 1970 | 1970; and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 |
| Schedule | ||
| 14, para.1(1) | VII of Part II of this Act | V of Part XVII of the Taxes Act 1988 |
| para.7(6)(b) | 45 of the Finance Act 1981 | 740 of the Taxes Act 1988 |
| para.8(6) | 45 of the Finance Act 1981 | 740 of the Taxes Act 1988 |
| para.12(7) | 45 of the Finance Act 1981 | 740 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 Act | 326 of the Taxes Act 1988 |
| 12(2)(a) | II of Part II of the Finance Act 1970 | I of Part XIV of the Taxes Act 1988 |
| 12(2)(c) | II of Part I of the Finance (No. 2) Act 1987 | IV of Part XIV of the Taxes Act 1988 |
| 13(4)(b) | the Finance Act 1978 | Schedule 9 to the Taxes Act 1988 |
| 21(3) | 230 of the Taxes Act | 657 of the Taxes Act 1988 |
| 72(4) | Finance Act 1978 | Taxes Act 1988 |
| 86(3) | Finance Act 1978 | Taxes Act 1988 |
| 91(2)(c) | Part XV of the Taxes Act | Part XVI of the Taxes Act 1988 |
| 94(2)(a) | 239 of the Taxes Act | 208 of the Taxes Act 1988 |
| 94(3) | 258 of the Taxes Act or of section 92 of the Finance Act 1972 | 240 or 402 of the Taxes Act 1988 |
| 96 | 234(3) of the Taxes Act | 210(4) of the Taxes Act 1988 |
| 97 | the Taxes Act (twice) | the Taxes Act 1970 |
| 102(1) | Chapter III of Part XI of the Taxes Act | Chapter I of Part XI of the Taxes Act 1988 |
| 151(1) | 218 of the Taxes Act | 615(3) of the Taxes Act 1988 |
| 151(1) | 226 or 226A | 620 or 621 |
| 151(1) | II of Part II of the Finance Act 1970 | I of Part XIV of that Act |
| 151(1) | 226(11) of the Taxes Act | 624 of that Act |
| 151(1A) | II of Part I of the Finance (No.2) Act 1987 | IV of Part XIV of the Taxes Act 1988 |
| 152(a) | II of Part I of the Finance (No.2) Act 1987 | IV of Part XIV of the Taxes Act 1988 |
| 152(b) | 226 or 226A of the Taxes Act | 620 or 621 of the Taxes Act 1988 |
| 152(b) | the commencement of that Act | 6th April 1970 |
| 174(1)(a) | VII of Part II of the Finance Act 1984 | V 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 1984 | 4 of Schedule 4 to that Act |
| 174(1)(b) | 2(2) | 7(2) |
| 178(1) | 358 of the Taxes Act | 468 of the Taxes Act 1988 |
| 204(5) | from “478” to “1981” | 739 or 740 of the Taxes Act 1988 |
| 272 | 52 of the Finance Act 1974 | 519 of the Taxes Act 1988 |
| 272 | the 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) | enactment | enactment (including any contained in the Taxes Act) |
| 56(8) | Chapter I of Part XIV | sections 520 to 533 |
| 57(7) | 533 | 839 |
| 68(7) | Taxes Act | Income and Corporation Taxes Act 1970 |
| 71(6) | the Taxes Act | the Income and Corporation Taxes Act 1970 |
| 72(1) | this subsection | section 128 of the Taxes Act |
| 80(5)(b) | 13 of the Oil Taxation Act 1975 | 492 of the Taxes Act |
| 98(2) | 1970 | 1988 |
| Schedule | ||
| 17, para.3(2), 5(4)(a),6(d) | 533 | 839 |
| 19, para.16(3) | from “Part I” to “1983” | Chapter III of Part VIII of the Taxes Act |
| para.22 | Schedule 16 to the Finance Act 1973 | section 457 of the Taxes Act |
| para.23 | paragraph 6(2) of the said Schedule 16 | section 142A of the Capital Gains Tax Act 1979 |
| 20, para.1(2) | 302 | 416 |
| 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 1970 | 670 of the Income and Corporation Taxes Act 1988 |
| 266(4) | 359 (twice) | 842 |
| 266(4) | 1970 | 1988 |
| 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) | 137 | 100 |
| (4) | 177 | 393 |
| (8) | 29 of the Finance Act 1973 | 410(1) to (6) of the Taxes Act |
| 7(2) | 26 of the Finance Act 1982 | 369 of the Taxes Act |
| 9(1) | 1970 | 1988 |
| In the Bankruptcy (Scotland) Act 1985 c. 66 | ||
| Schedule 3 Part I | ||
| para.1(1) | 204 of the Income and Corporation Taxes Act 1970 | 203 of the Income and Corporation Taxes Act 1988 |
| para.1(2) | 69 of the Finance (No.2) Act 1975 | 559 of the Income and Corporation Taxes Act 1988 |
| In the Housing Associations Act 1985 c. 69 | ||
| Section | ||
| 62(2) | 341 | 488 |
| 62(2) | 1970 | 1988 |
| In the Airports Act 1986 c. 31 | ||
| Section | ||
| 77(2) | 1970 Act | Income and Corporation Taxes Act 1970 |
| 77(4) | 48(10) of the Finance Act 1981 | 400(9) of the 1988 Act |
| 77(5) | 261(2) of the 1970 Act | 408(2) of the 1988 Act |
| 77(5) | 262(1) of the 1970 Act | 409(1) of that Act |
| 77(5) | 262(2) | 409(2) |
| 77(6) | 1970 (twice) | 1988 |
| 77(6) | 258 to 264 | Chapter IV of Part X |
| In the Finance Act 1986 c. 41 | ||
| Section | ||
| 24(4) | Finance Act 1978 | Taxes Act 1988 |
| 58(4) | 497 of the Taxes Act | 788 or 789 of the Taxes Act 1988 |
| 69(6) | 535 of the Taxes Act | 841 of the Taxes Act 1988 |
| 78(9) | 126 of the Finance Act 1984 | 324 of the Taxes Act 1988 |
| 114(2) | 1970 | 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 |
| Schedule | ||
| 13, para.17 | 134 of the Taxes Act | 87 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 Act | 839 of the Taxes Act 1988 |
| para.10(4) | 80 of the Taxes Act | 34 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 Act | 839 of the Taxes Act 1988 |
| In the Gas Act 1986 c. 44 | ||
| Section 63(9) | 533 of the Income and Corporation Taxes Act 1970 | 839 of the Income and Corporation Taxes Act 1988 |
| In the Insolvency Act 1986 c. 45 | ||
| Schedule | ||
| 6, para. 1 | 204 of the Income and Corporation Taxes Act 1970 | 203 of the Income and Corporation Taxes Act 1988 |
| para. 2 | 69 of the Finance (No. 2) Act 1975 | 559 of the Income and Corporation Taxes Act 1988 |
| In the Social Security Act 1986 c. 50 | ||
| Section | ||
| 23(5) | 204 | 203 |
| 23(5) | 1970 | 1988 |
| 84(1) | 365 (twice) | 315 |
| 84(1) | 1970 | 1988 |
| Schedule | ||
| 6, para.1(2) | 365 | 315 |
| para.1(2) | 1970 | 1988 |
| In the Building Societies Act 1986 c. 53 | ||
| Schedule | ||
| 8, para.7 | Schedule 8 to the Finance Act 1986 | section 333 of the Income and Corporation Taxes Act 1988 |
| In the Financial Services Act 1986 c. 60 | ||
| Schedule | ||
| 15, para.14(5) | 332 | 460(1) or 461(1) |
| para.14(5) | 1970 | 1988 |
| 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 1970 | 670 of the Income and Corporation Taxes Act 1988 |
| 274(4) | 359 (twice) | 842 |
| 274(4) | 1970 | 1988 |
| In the Social Security (Northern Ireland) Order 1986 (S.I.No.1888 N.I.18) | ||
| Article | ||
| 2(1) | 365 (twice) | 315 |
| 2(1) | 1970 | 1988 |
| 24(5) | 204 | 203 |
| 24(5) | 1970 | 1988 |
| Schedule | ||
| 6, para.1(2) | 365 | 315 |
| 1(2) | 1970 | 1988 |
| In the Finance Act 1987 c. 16 | ||
| Section | ||
| 62(5) | 258 | 413(3) |
| 72 | 1970 | 1988 |
| Schedule | ||
| 10, para.8(4) | 533 | 839 |
| para.8(4) | 302 | 416 |
| 13, para.11(2) | 533 | 839 |
| 14, para.10(2) | 532 | 838 |
| In the Debtors (Scotland) Act 1987 c. 18 | ||
| Section | ||
| 53(6) | 65(1A) | 351(2) |
| 53(6) | 1970 | 1988 |
| 63(9) | 65(1A) | 351(2) |
| 63(9) | 1970 | 1988 |
| 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 Act | 12 of the Income and Corporation Taxes Act 1988 |
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