http://www.legislation.gov.uk/ukpga/1988/1/section/38
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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PART IIF2PROVISIONS RELATING TO THE SCHEDULE A CHARGE
Annotations:
Amendments (Textual)
Premiums, leases at undervalue etc
38 Rules for ascertaining duration of leases.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 2 heading substituted (with effect as mentioned in s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(1), Sch. 5 para. 3 (with Sch. 5 para. 73)