Part IIU.K.INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

CHAPTER IU.K. GENERAL

Commencement Information

I1Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)

Income tax rates and allowancesU.K.

F121 Charge and rates of income tax for 1991-92.U.K.

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Textual Amendments

F1S. 21 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F222 Married couple’s allowance.U.K.

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Textual Amendments

F2S. 22 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)