SCHEDULES

SCHEDULE 27Repeals

Part III Income tax, corporation tax and capital gains tax

(1) Relief for qualifying maintenance payments

Chapter

Short title

Extent of repeal

1988 c. 1.

The Income and Corporation Taxes Act 1988.

In section 347B(5A), the words after paragraph (b).

This repeal has effect for the year 1999-00 and subsequent years of assessment.