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Finance Act 1999

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Commencement Orders

This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.

Commencement Orders bringing legislation that affects this Act into force:

SCHEDULE 20E+W+S+N.I. Repeals

Part IE+W+S+N.I. Excise duties

(1)

Hydrocarbon oil duties

This repeal has effect in accordance with section 4 of this Act.

ChapterShort titleExtent of repeal
1979 c. 5.The Hydrocarbon Oil Duties Act 1979.In section 15(1), the word “exportation,”.

(2)

Drawback of duty on shipment of goods as stores etc.

Subsection (4) of section 11 of this Act shall apply in relation to this repeal as it applies in relation to subsection (3) of that section.

ChapterShort titleExtent of repeal
1979 c. 2.The Customs and Excise Management Act 1979.Section 132.

Part IIE+W+S+N.I. Value added tax

(1)

Groups of companies

These repeals have effect subject to paragraph 6 of Schedule 2 to this Act.

ChapterShort titleExtent of repeal
1994 c. 23.The Value Added Tax Act 1994.Section 43(3) to (8).
1995 c. 4.The Finance Act 1995.Section 25(3) and (4).

(2)

Meaning of “business”

Subsection (2) of section 20 of this Act shall apply in relation to this repeal as it applies in relation to that section.

ChapterShort titleExtent of repeal
1994 c. 23.The Value Added Tax Act 1994.Section 94(3).

Part IIIE+W+S+N.I. Income tax, corporation tax and capital gains tax

(1)

Capital gains tax rates

These repeals have effect for the year 1999-00 and subsequent years of assessment.

ChapterShort titleExtent of repeal
1992 c. 12.The Taxation of Chargeable Gains Act 1992.

In section 4—

(a) subsections (1A), (1B), (3A) and (3B); and

(b) in subsection (4), the words “(disregarding subsection (3B)(a) above)”.

1992 c. 48.The Finance (No. 2) Act 1992.Section 23.
1993 c. 34.The Finance Act 1993.In Schedule 6, paragraph 22.
1996 c. 8.The Finance Act 1996.In Schedule 6, paragraph 27.
1997 c. 58.The Finance (No. 2) Act 1997.In Schedule 4, paragraph 24(4) and (5).

(2)

Corporation tax rates

This repeal has effect for the financial year 2000 and subsequent financial years.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 13(9).

(3)

Married couple’s allowance

1.The repeal in section 257A(5) of the Taxes Act 1988 has effect for the year 1999-00 and subsequent years of assessment.

2.The other repeals have effect for the year 2000-01 and subsequent years of assessment.

ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In section 37A, “, 257D”.
1988 c. 1.The Income and Corporation Taxes Act 1988.

In section 257A—

(a) subsection (1);

(b) in subsection (2), the words from “(instead of” to the end;

(c) in subsection (3), the words “(1) or”; and

(d) in subsection (5), the words from “(but not” to the end.

In section 257BA(2), the words from “(to nil” to the end.

Sections 257D to 257F.

Section 278(2A).

1989 c. 26.The Finance Act 1989.

In section 33—

(a) subsection (6);

(b) in subsection (10), the words “257B(2), 257D(8) and”; and

(c) subsections (11) to (13).

1992 c. 48.The Finance (No. 2) Act 1992.In Schedule 5, paragraphs 3 and 4.
1994 c. 9.The Finance Act 1994.

Section 77(2)(a).

In Schedule 8, paragraphs 4 and 5.

1996 c. 8.The Finance Act 1996.

In Schedule 20, paragraphs 14(2), 15 and 16.

In Schedule 21, paragraph 5.

(4)

Income tax relief in respect of children

These repeals have effect for the year 2000-01 and subsequent years of assessment.

ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In section 58(3)(b), “260(3),”.
1988 c. 1.The Income and Corporation Taxes Act 1988.

In section 256(3), the words after paragraph (c).

Sections 259 to 261A.

1988 c. 39.The Finance Act 1988.

Section 30.

Section 134(3).

In Schedule 3, paragraphs 5 and 6.

1992 c. 48.The Finance (No. 2) Act 1992.In Schedule 5, paragraphs 5 and 6.
1994 c. 9.The Finance Act 1994.

Section 77(3) and (4).

In Schedule 8, paragraphs 6 to 8.

1996 c. 8.The Finance Act 1996.In Schedule 20, paragraphs 17 and 18.
1998 c. 36.The Finance Act 1998.Section 26.

(5)

Widow’s bereavement allowance

1.The repeal of section 262 of the Taxes Act 1988 and the repeal in Schedule 3 to the Finance Act 1988 have effect in relation to deaths occurring on or after 6th April 2000.

2.The other repeals have effect for the year 2001-02 and subsequent years of assessment.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.

Section 256(3)(b).

Section 262.

1988 c. 39.The Finance Act 1988.In Schedule 3, paragraph 7(3).
1992 c. 48.The Finance (No. 2) Act 1992.In Schedule 5, paragraph 7.
1994 c. 9.The Finance Act 1994.

Section 77(5).

In Schedule 8, paragraph 9.

(6)

Maintenance payments

These repeals have effect in relation to any payment falling due on or after 6th April 2000.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 347B(4) and (5).
1988 c. 39.The Finance Act 1988.

In section 38—

(a) in subsection (2), the words after “the person liable to make it”; and

(b) subsections (3) to (6) and (8).

Section 39.

In section 40—

(a) in subsection (1), the definition of “child of the family”; and

(b) subsection (2).

1994 c. 9.The Finance Act 1994.

In section 79—

(a) in subsection (1), the words “and section 38 of the Finance Act 1988”; and

(b) subsections (2), (5), (7) and (8).

1995 c. 4.The Finance Act 1995.In Schedule 17, paragraph 4(1).
1996 c. 8.The Finance Act 1996.

Section 149.

In Schedule 21, paragraph 25.

(7)

Interest on loans to buy land etc.

1.The repeals in section 375 of the Taxes Act 1988 have effect in accordance with paragraph 18(1) of Schedule 4 to this Act.

2.The repeals in section 488 of that Act have effect in accordance with paragraph 18(2) of that Schedule.

3.The repeal in the Taxation of Chargeable Gains Act 1992 has effect in accordance with paragraph 18(4) of that Schedule.

4.The other repeals have effect in relation to any payment of interest falling within subsection (3) or (4) of section 38 of this Act.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.

In section 160(1C)(a), the words “or section 357(1)(b)”.

In section 353(1A) and (1B), the words “354 or”.

Sections 354 to 358.

In section 367—

(a) subsection (1); and

(b) in subsection (2), the words “354(1) and”.

In section 370—

(a) in subsection (1), the words “or (3)”;

(b) in subsection (2), the words “354(1) or” and “356A, 357 or”, and paragraph (c) of that subsection and the word “and” immediately preceding it; and

(c) subsections (3), (4), (6) and (7).

Section 372.

In section 373—

(a) in subsection (1), the words “section 356A, section 357(1) or”;

(b) subsections (3) and (4);

(c) in subsection (5), the words from “and” to “also fulfilled”; and

(d) in subsection (7), the words from “and” to the end.

In section 374, subsection (1)(c) and, in subsection (2), the words “(c) or”.

Section 375(9) and (10).

Section 375A.

In section 376—

(a) in subsection (3), the words from “and” to the end; and

(b) subsection (6).

Section 377.

Section 378(1), (2) and (4).

In section 379—

(a) in the definition of “qualifying lender”, the words “to (6)”; and

(b) in the definition of “regulations”, the words “except in sections 378(1) and (2)”.

Section 477A(8).

In section 488—

(a) in subsection (1), paragraph (c);

(b) in subsection (2), paragraph (b) and the word “and” immediately preceding it;

(c) in subsection (4), the words “a member or of”; and

(d) subsection (12).

In section 828(4), “377(8)”.

1988 c. 39.The Finance Act 1988.

Sections 42 to 44.

In Schedule 3, paragraph 14.

1990 c. 29.The Finance Act 1990.In Schedule 14, paragraph 6.
1992 c. 12.The Taxation of Chargeable Gains Act 1992.In section 222(8)(a), the words from “within” to “Act”.
1993 c. 34.The Finance Act 1993.

Section 56.

Section 57(1), (2), (4) and (6).

1994 c. 9.The Finance Act 1994.

Section 81(3) and (8).

In Schedule 9, paragraphs 7(1) and 10(2).

In Schedule 17, paragraph 3.

1995 c. 4.The Finance Act 1995.

In section 42, subsection (1) and, in subsection (2), paragraphs (b) to (e).

In Schedule 6, paragraph 18.

1996 c. 8.The Finance Act 1996.

In Schedule 20, paragraph 28(5).

In Schedule 21, paragraphs 8 and 9.

1997 c. 58.The Finance (No. 2) Act 1997.Section 15.

(8)

Conditional acquisition of shares

This repeal applies in relation to shares acquired on or after the day on which this Act is passed.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 140A(2).

(9)

Mobile telephones

These repeals have effect for the year 1999-00 and subsequent years of assessment.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.

In section 154(2)(b), “159A”.

Section 159A.

Section 200AA(3).

1991 c. 31.The Finance Act 1991.Section 30.
1993 c. 34.The Finance Act 1993.

Section 74(2).

In Schedule 4, paragraph 5.

(10)

PRP and agricultural pay

These repeals have effect in accordance with section 46 of this Act.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.

Section 175(1)(c) and (4).

In section 178(1), paragraph (d) and the word “or” immediately preceding it.

(11)

Sub-contractors in the construction industry

This repeal has effect in accordance with section 53 of this Act.

ChapterShort titleExtent of repeal
1998 c. 36.The Finance Act 1998.In Schedule 8, paragraphs 3 to 5.

(12)

Gifts in kind to charities

This repeal has effect in relation to gifts made on or after the day on which this Act is passed.

ChapterShort titleExtent of repeal
1998 c. 36.The Finance Act 1998.Section 47.

(13)

Gifts of money to relieve refugee poverty

These repeals have effect in relation to gifts made on or after 6th April 1999.

ChapterShort titleExtent of repeal
1998 c. 36.The Finance Act 1998.

In section 48—

(a) in subsection (2), the word “and” at the end of paragraph (a); and

(b) in subsection (8), the definition of “the first designation date”.

(14)

Secondment of employees to educational establishments

This repeal has effect in accordance with section 58 of this Act.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 86(3), the words “and before 1st April 1997”.

(15)

Vocational training relief

Section 59(3)(b) of this Act shall apply in relation to these repeals as it applies in relation to subsection (2) of that section.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 265(3), paragraph (e) and the word “or” immediately preceding it.
1991 c. 31.The Finance Act 1991.Sections 32 and 33.
1994 c. 9.The Finance Act 1994.Section 84.
1996 c. 8.The Finance Act 1996.

In section 129—

(a) subsection (1)(b);

(b) in subsection (2), the words “section 32(5)(b) of the 1991 Act”; and

(c) subsections (4) and (6).

Section 144.

In Schedule 18, paragraph 14.

1997 c. 44.The Education Act 1997.In Schedule 7, paragraph 6.

(16)

Relevant discounted securities

This repeal has effect in accordance with section 65(8) to (12) of this Act.

ChapterShort titleExtent of repeal
1996 c. 8.The Finance Act 1996.In Schedule 13, paragraph 3(5).

(17)

Court common investment funds

The repeal of section 328 of the Taxes Act 1988 and the repeal in 720(5) of that Act have effect in accordance with section 68 of this Act.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.

Section 328.

Section 468AA(3).

In section 720(5), the second sentence.

(18)

EIS deferred gains

This repeal has effect in accordance with section 73 of this Act.

ChapterShort titleExtent of repeal
1992 c. 12.The Taxation of Chargeable Gains Act 1992.In Schedule 5B, in paragraph 19(1), the definition of “relevant shares”.

(19)

Advance corporation tax: consequences of abolition

These repeals have effect in accordance with section 91 of this Act.

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.

In Schedule 16—

(a) in paragraph 4(1), the words “Subject to sub-paragraph (3) below,”; and

(b) paragraph 4(3).

1990 c. 29.The Finance Act 1990.In Schedule 14, paragraph 13.

(20)

Group relief: reduction in surrenderable amount.

This repeal has effect in accordance with section 92 of this Act.

ChapterShort titleExtent of repeal
1990 c. 29.The Finance Act 1990.Section 96.

(21)

Company tax returns, etc.

These repeals have effect in accordance with section 93 of this Act.

ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In section 43A(1)(a), the word “where”.
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 411A.
1990 c. 1.The Capital Allowances Act 1990.In section 145(3), the words “to which section 42 of the Taxes Management Act 1970 applies”.
1990 c. 29.The Finance Act 1990.Section 101.

Part IVE+W+S+N.I. Oil taxation

(1)

PRT returns

This repeal has effect in relation to any chargeable period ending on or after 30th June 1999.

ChapterShort titleExtent of repeal
1987 c. 51.The Finance (No. 2) Act 1987.In section 101(2), paragraph (b) and the word “and” immediately preceding it.

(2)

Business assets: Roll-over relief

This repeal has effect in accordance with section 103(2) of this Act.

ChapterShort titleExtent of repeal
1992 c. 12.The Taxation of Chargeable Gains Act 1992.Section 193.

Part VE+W+S+N.I. Stamp duty and stamp duty reserve tax

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I1Sch. 20 Pt. V in force at Royal Assent except for repeals in (4) which come into force on 1.10.1999

(1)

Stamp duty: interest and penalties on late stamping

1.These repeals have effect in relation to instruments executed on or after 1st October 1999, subject to paragraph 2.

2.The repeals do not have effect in relation to transfers or other instruments relating to units under a unit trust scheme.

This does not affect their operation in relation to—

(a) conveyances or transfers on sale of property other than units under a unit trust scheme in relation to which such units form the whole or part of the consideration; and

(b) bearer instruments constituting, or used for transferring, units under a unit trust scheme.

ChapterShort titleExtent of repeal
1933 c. 19.The Finance Act 1933.In section 42, the words “and subsection (1) of section 15”.
1933 c. 28 (N.I.).The Finance Act (Northern Ireland) 1933.In section 2, the words “and subsection (1) of section fifteen”.
1965 c. 25.The Finance Act 1965.Section 91.
1965 c. 16 (N.I.).The Finance Act (Northern Ireland) 1965.Section 5.
1984 c. 43.The Finance Act 1984.Section 111(4).
1986 c. 41.The Finance Act 1986.

Section 69(5).

Section 72(3).

(2)

Stamp duty: charging provisions and rates of duty

1.These repeals have effect in relation to instruments executed, or bearer instruments issued, on or after 1st October 1999, subject to paragraph 2.

2.The repeals do not have effect in relation to transfers or other instruments relating to units under a unit trust scheme.

This does not affect their operation in relation to—

(a) conveyances or transfers on sale of property other than units under a unit trust scheme in relation to which such units form the whole or part of the consideration; and

(b) bearer instruments constituting, or used for transferring, units under a unit trust scheme.

ChapterShort titleExtent of repeal
1891 c. 39.The Stamp Act 1891.

Section 1.

Section 54.

Section 59.

Section 62.

Sections 72 and 73.

Section 75.

Section 77(5).

Schedule 1.

1902 c. 7.The Finance Act 1902.Section 9.
1903 c. 46.The Revenue Act 1903.Section 7.
1949 c. 47.The Finance Act 1949.

Section 35.

Schedule 8.

1949 c. 15 (N.I.).The Finance Act (Northern Ireland) 1949.

Section 35.

Schedule 2.

1958 c. 56.The Finance Act 1958.Section 34(4).
1958 c. 14 (N.I.).The Finance Act (Northern Ireland) 1958.Section 7(4).
1963 c. 25.The Finance Act 1963.

Sections 55 to 63.

Section 65(1).

1963 c. 22 (N.I.).The Finance Act (Northern Ireland) 1963.

Sections 4 to 12.

Section 14(1).

1967 c. 54.The Finance Act 1967.Section 30.
1967 c. 20 (N.I.).The Finance Act (Northern Ireland) 1967.Section 7.
1970 c. 24.The Finance Act 1970.

Section 32.

Schedule 7.

1970 c. 21 (N.I.).The Finance Act (Northern Ireland) 1970.

Section 6.

Schedule 2.

1971 c. 68.The Finance Act 1971.Section 64.
1971 c. 27 (N.I.).The Finance Act (Northern Ireland) 1971.Section 5(1) and (3).
1972 c. 41.The Finance Act 1972.Section 126.
1974 c. 30.The Finance Act 1974.

Section 49.

Section 57(3)(d).

Schedule 11.

1976 c. 40.The Finance Act 1976.In Part VI of Schedule 15, the provision amending section 33(1) of the Finance Act 1970.
1980 c. 48.The Finance Act 1980.Section 95.
1982 c. 39.The Finance Act 1982.Section 128.
1984 c. 43.The Finance Act 1984.

Section 109.

Section 111(1).

1986 c. 41.The Finance Act 1986.

Sections 64 and 65.

Section 78(1) to (6), (8) and (10) to (14).

In section 79—

(a) subsection (1);

(b) subsections (9) to (11); and

(c) in subsection (12), the words “(10) and (14)”.

Section 80.

1987 c. 16.The Finance Act 1987.

Section 49.

Section 50(4) and (5).

Section 51.

1988 c. 39.The Finance Act 1988.Sections 140 and 141.
1989 c. 26.The Finance Act 1989.Section 173.
1991 c. 31.The Finance Act 1991.Section 115.
1992 c. 2.The Stamp Duty (Temporary Provisions) Act 1992.The whole Act.
1993 c. 34.The Finance Act 1993.Section 201.
1994 c. 9.The Finance Act 1994.Section 241(3) to (5).
1996 c. 8.The Finance Act 1996.

Section 188(2).

In Schedule 40, paragraph 2.

1997 c. 58.The Finance (No. 2) Act 1997.Section 49.
1998 c. 36.The Finance Act 1998.Section 149.
1999 c. 16.The Finance Act 1999.Section 111.

(3)

Stamp duty: penalties other than on late stamping

These repeals have effect in relation to things done or omitted on or after 1st October 1999.

ChapterShort titleExtent of repeal
1891 c. 38.The Stamp Duties Management Act 1891.

In section 13, the words from “shall be guilty of felony” to the end.

Section 26.

1891 c. 39.The Stamp Act 1891.Section 121.
1898 c. 46.The Revenue Act 1898.Section 7(5).
1986 c. 41.The Finance Act 1986.

Section 68(6).

Section 71(6).

(4)

Stamp duty: obsolete enactments

These repeals come into force on 1st October 1999.

ChapterShort titleExtent of repeal
1891 c. 38.The Stamp Duties Management Act 1891.

Sections 2(2) and (3).

Sections 3 to 6.

Section 8.

Section 9(2) and (3).

In section 11, the words from “deducting therefrom” to the end.

Section 12.

Sections 17 to 20.

Section 25.

(5)

Stamp duty: unit trusts

1.These repeals have effect in relation to instruments executed on or after 6th February 2000.

2.The repeals of section 57(1A) and (1B) of the Finance Act 1946 and section 28(1A) and (1B) of the Finance (No.2) Act (Northern Ireland) 1946 have effect subject to paragraph 17(4) of Schedule 19 (saving for existing regulations).

ChapterShort titleExtent of repeal
1946 c. 64.The Finance Act 1946.Sections 54 to 57.
1946 c. 17 (N.I.).The Finance (No. 2) Act (Northern Ireland) 1946.Sections 25 to 28.
1963 c. 18.The Stock Transfer Act 1963.In section 2(3)(a), the words “and section 56(4) of the Finance Act 1946”.
1963 c. 24 (N.I.).The Stock Transfer Act (Northern Ireland) 1963.In section 2(3)(a), the words “and section 27(4) of the Finance (No. 2) Act (Northern Ireland) 1946”.
1963 c. 25.The Finance Act 1963.Section 65(2).
1963 c. 22 (N.I.).The Finance Act (Northern Ireland) 1963.Section 14(2).
1980 c. 48.The Finance Act 1980.Section 101.
1981 c. 35.The Finance Act 1981.Section 110.
1986 c. 41.The Finance Act 1986.Section 90(2).
1988 c. 39.The Finance Act 1988.

Section 144(3).

In Schedule 13, paragraph 21.

1989 c. 26.The Finance Act 1989.Section 174.
1990 c. 29.The Finance Act 1990.

In section 109—

(a) subsection (2)(c) and (d);

(b) subsection (6)(a) and (b); and

(c) subsection (9).

Section 113(4).

1992 c. 41.The Charities Act 1992.In Schedule 6, paragraph 2.
1993 c. 10.The Charities Act 1993.In Schedule 6, paragraph 5.
1999 c. 16.The Finance Act 1999.In Schedule 17, paragraphs 4 and 5.

(6)

Repeals having effect on abolition date

These repeals have effect—

(a) so far as they relate to stamp duty on bearer instruments, in accordance with section 107 of the Finance Act 1990;

(b) so far as they relate to stamp duty on instruments other than bearer instruments, in accordance with section 108 of that Act;

(c) so far as they relate to stamp duty reserve tax, in accordance with section 110 of that Act.

ChapterShort titleExtent of repeal
1999 c. 16.The Finance Act 1999.

Section 113.

Sections 116 to 121.

In section 123(1) and (2), paragraph (b) and the word “and” immediately preceding it.

In Schedule 13—

(a) paragraph 3;

(b) in paragraph 4, the words “in the case of any other conveyance or transfer on sale”;

(c) paragraph 7(1)(b)(ii) to (iv);

(d) paragraph 24(a), (b) and (d).

In Schedule 14, paragraphs 5, 8, 12, 13, 16 to 21 and 23.

Schedule 15.

In Schedule 16, paragraphs 2 to 11.

In Schedule 17, paragraphs 6 to 8.

In Schedule 19—

(a) Parts I to III;

(b) in Part IV, the words “and the enactments relating to stamp duty reserve tax” in paragraphs 14(1), 15, 16, 17(1) and 18(1).

Part VIE+W+S+N.I. Interest on customs duty etc

ChapterShort titleExtent of repeal
1996 c. 8.The Finance Act 1996.In section 197(2), the word “and” at the end of paragraph (d).

Part VIIE+W+S+N.I. Electronic communications

1. Subsection (4) of section 133 of this Act shall apply in relation to these repeals as it applies in relation to subsection (3) of that section.

2. Without prejudice to section 17(2) of the Interpretation Act 1978, any provision made by regulations under an enactment to which any of these repeals relates shall have effect, on and after the coming into force of the repeal and to the extent that it could have been made under section 132 or 133 of this Act, as if it were a provision made under that section of this Act.

ChapterShort titleExtent of repeal
1970 c. 9The Taxes Management Act 1970.

Section 115A.

Schedule 3A.

1988 c. 1.The Income and Corporation Taxes Act 1988.

In section 203(10), the words from “and, in particular” onwards.

Section 566(5).

1995 c. 4.The Finance Act 1995.

Section 153.

Schedule 28.

1998 c. 36.The Finance Act 1998.In Schedule 19, paragraph 43.

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Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources