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Finance Act 1996
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- UK Public General Acts
- 1996 c. 8
- Part IV
- Chapter I
- Abolition of Schedule C...
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Abolition of Schedule C charge etc.
79Abolition of Schedule C charge etc
(1)The charge to tax under Schedule C is abolished—
(a)for the purposes of income tax, for the year 1996-97 and subsequent years of assessment;
(b)for the purposes of corporation tax, for accounting periods ending after 31st March 1996.
(2)Schedule 7 to this Act (which, together with Chapter II of this Part of this Act, makes provision for imposing a charge under Schedule D on descriptions of income previously charged under Schedule C, and makes connected amendments) shall have effect.
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