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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/section/43</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:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1988"/><ukm:Number Value="39"/><ukm:EnactmentDate Date="1988-07-29"/></ukm:PrimaryMetadata>
					

                    
									 
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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/relief-for-interest" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III/chapter/I/crossheading/relief-for-interest" NumberOfProvisions="4" id="part-III-chapter-I-crossheading-relief-for-interest"><Title> Relief for interest</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1999-07-27"><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/43" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/43" id="section-43"><Pnumber><CommentaryRef Ref="c13527271"/>43</Pnumber><P1para><Text/></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="c13527271" Type="F"><Para><Text><CitationSubRef id="c00188" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/43" SectionRef="section-43">S. 43</CitationSubRef> repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(7) note 4 of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00189" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>, <CitationSubRef id="c00190" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139" CitationRef="c00189" SectionRef="section-139">s. 139</CitationSubRef>, <CitationSubRef id="c00191" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/III/7" Operative="true" CitationRef="c00189" SectionRef="schedule-20-part-III-7">Sch. 20 Pt. III(7)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>