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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/section/38</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/annual-payments" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III/chapter/I/crossheading/annual-payments" NumberOfProvisions="5" id="part-III-chapter-I-crossheading-annual-payments" RestrictStartDate="2007-07-19"><Title> Annual payments</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2007-04-06"><Title> Maintenance payments under existing obligations:</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/38" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/38" id="section-38"><Pnumber><CommentaryRef Ref="key-42511ced39a31c54c34e26db4fc18eac"/>38</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-42511ced39a31c54c34e26db4fc18eac" Type="F"><Para><Text><CitationSubRef id="crimrluv2-00004" SectionRef="section-38" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/38">S. 38</CitationSubRef> repealed (6.4.2007) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="crimrluv2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>, <CitationSubRef id="crimrluv2-00006" CitationRef="crimrluv2-00005" SectionRef="section-1034-1" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/1034/1">s. 1034(1)</CitationSubRef>, <CitationSubRef id="crimrluv2-00007" CitationRef="crimrluv2-00005" SectionRef="schedule-3-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/3/part/1" Operative="true">Sch. 3 Pt. 1</CitationSubRef> (with <CitationSubRef id="crimrluv2-00008" CitationRef="crimrluv2-00005" SectionRef="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/2">Sch. 2</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>