Income and Corporation Taxes Act 1988 (c. 1)

PART V U.K. PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER I U.K. SUPPLEMENTARY CHARGING PROVISIONS OF GENERAL APPLICATION

Shareholdings, loans etc. U.K.

140 Further interpretation of sections 135 to 139. U.K.

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

Textual Amendments

F1 S. 140 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 17, Sch. 8 Pt. 1 (with s. 418(4), Sch. 7)