Finance Act 1991 (c. 31)

Part II U.K. INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

CHAPTER I U.K. GENERAL

Commencement Information

I1 Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)

Oil industry U.K.

F1 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F1 S. 67 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)