http://www.legislation.gov.uk/id/ukpga/1988/1

http://www.legislation.gov.uk/ukpga/1988/1/section/70A

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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Statute Law Database

2022-08-15

Expert Participation

2022-07-14

Income and Corporation Taxes Act 1988

s. 109A(4B)

Finance Act 2005

Sch. 4

para. 6(3)

Income and Corporation Taxes Act 1988

Act

Horserace Betting and Olympic Lottery Act 2004

s. 18

s. 40

Income and Corporation Taxes Act 1988

Sch. 19AB

para. 5(5)(a)

(b)

The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

art. 52(2)(n)

art. 1(2)(a)

Income and Corporation Taxes Act 1988

Act

The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010

reg. 16

Sch. 2

reg. 1(2)

Income and Corporation Taxes Act 1988

Act

Finance (No. 2) Act 2017

s. 60(3)

s. 60(4)

reg. 2

Income and Corporation Taxes Act 1988

Act

Finance (No. 2) Act 2017

Sch. 14

para. 3(15)

s. 61(6)

reg. 2

Income and Corporation Taxes Act 1988

Act

Finance (No. 2) Act 2017

Sch. 14

para. 4(12)

s. 61(6)

reg. 2

PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE

CHAPTER III CORPORATION TAX: BASIS OF ASSESSMENT ETC

70AF2 Case V income from land outside UK: corporation tax.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Amendments (Textual)

S. 70A inserted (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(1), Sch. 5 para. 25 (with Sch. 5 para. 73)

S. 70A repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 24, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)