http://www.legislation.gov.uk/ukpga/1988/39/section/47Finance Act 1988An 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.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2024-02-22 Part IIIChapter I471. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2In subsection (1) of section 36 of the Finance (No. 2) Act 1975 (vouchers other than cash vouchers), for the words “Subject to subsection (2) below” there shall be substituted the words “ Subject to the provisions of this section ”.3The provision set out in subsection (1) above shall be inserted after subsection (3A) of that section as subsection (3B) with the substitution—afor the reference to section 839 of the Taxes Act 1988 of a reference to section 533 of the Taxes Act 1970; andbfor any reference to a non-cash voucher of a reference to a voucher.4The amendment made by subsection (1) above shall have effect for the year 1988-89 and subsequent years of assessment; and the amendments made by subsections (2) and (3) above shall have effect for the year 1987-88.1975 c. 45. S. 47(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)