http://www.legislation.gov.uk/ukpga/1988/1/section/35Income and Corporation Taxes Act 1988An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.1988-02-09texttext/xmlenStatute Law Database2026-05-01Expert Participation2026-04-01 Income and Corporation Taxes Act 1988s. 109A(4B)Finance Act 2005Sch. 4 para. 6(3)Income and Corporation Taxes Act 1988ActHorserace Betting and Olympic Lottery Act 2004s. 18s. 40Income and Corporation Taxes Act 1988Sch. 19AB para. 5(5)(a)(b)The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001art. 52(2)(n)art. 1(2)(a)Income and Corporation Taxes Act 1988ActThe Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010reg. 16 Sch. 2reg. 1(2) PART II35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 35: word in sidenote substituted (with effect as mentioned in s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(1), Sch. 5 para. 16(2) (with Sch. 5 para. 73)Ss. 34-39 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 16, Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 39-41)Pt. 2 heading substituted (with effect as mentioned in s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(1), Sch. 5 para. 3 (with Sch. 5 para. 73)