Part III Income Tax, Corporation Tax and Capital Gains Tax
Finance Act 1998 (1998 c 36) | Legislation

Part III Income Tax, Corporation Tax and Capital Gains Tax

(1) Relief for qualifying maintenance payments

ChapterShort titleExtent 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.

(2) Advance corporation tax

ChapterShort titleExtent of repeal
1968 c 2.The Provisional Collection of Taxes Act 1968.In section 1(1), the words “(including advance corporation tax)â€.
1970 c 9.The Taxes Management Act 1970.Section 10(4).
In section 87, in subsection (1), the words “13 orâ€, in subsection (2), paragraph (a), in subsection (6), the words “13 or†and, in subsection (7), the words “advance corporation tax andâ€.
Section 87A(4), (4B) and (7).
Section 94(8).
In section 98, in the second column of the Table, the words “Schedule 13;†and “Schedule 13A, paragraphs 11, 12 and 13;â€.
1988 c 1.The Income and Corporation Taxes Act 1988.Section 14(1) and (3) to (5).
In section 75(2), the words “group incomeâ€.
In section 116(2), paragraph (d).
Sections 238 to 241.
Sections 245, 245A, 245B and 246.
In section 247—
(a)
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