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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/section/28</dc:identifier><dc:title>Finance Act 1988</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description><dc:date>1988-07-29</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-05-23</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2024-02-22</dct:valid>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/body" NumberOfProvisions="168" RestrictStartDate="2024-02-22"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III" NumberOfProvisions="117" id="part-III" RestrictStartDate="2013-01-31"><Number>Part III</Number><Title> Income Tax, Corporation Tax and Capital Gains Tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III/chapter/I" NumberOfProvisions="56" id="part-III-chapter-I" RestrictStartDate="2013-01-31"><Number>Chapter I</Number><Title> General</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs" NumberOfProvisions="9" id="part-III-chapter-I-crossheading-tax-rates-and-personal-reliefs" RestrictExtent="E+W+S+N.I." RestrictStartDate="2013-01-31"><Title> Tax rates and personal reliefs</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1999-08-06"><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/28" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/28" id="section-28"><Pnumber><CommentaryRef Ref="c13526661"/>28</Pnumber><P1para><Text/></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="c13526661" Type="F"><Para><Text>S. 28 repealed (6.8.1999 with effect as mentioned in Sch. 29 Pt. VIII(21) notes 4, 5 of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00063" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>, <CitationSubRef id="c00064" CitationRef="c00063" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" SectionRef="section-162">s. 162</CitationSubRef>, <CitationSubRef id="c00065" CitationRef="c00063" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/20/part/VIII/21" Operative="true" SectionRef="schedule-20-part-VIII-21">Sch. 20 Pt. VIII(21)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1999/2156" id="c00066" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="2156">S.I. 1999/2156</Citation>, <CitationSubRef id="c00067" CitationRef="c00066" URI="http://www.legislation.gov.uk/id/uksi/1999/2156/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>