Part III Income Tax, Corporation Tax and Capital Gains Tax
Finance Act 1999 (1999 c 16) | Legislation

Part III Income Tax, Corporation Tax and Capital Gains Tax

(1) Capital Gains Tax Rates

ChapterShort titleExtent of repeal
1992 c 12The Taxation of Chargeable Gains Act 1992.In section 4—
(a) subsections (1A), (1B), (3A) and (3B); and
(b) in subsection (4), the words “(disregarding subsection (3B)(a) above)â€.
1992 c 48The Finance (No 2) Act 1992.Section 23.
1993 c 34The Finance Act 1993.In Schedule 6, paragraph 22.
1996 c 8The Finance Act 1996.In Schedule 6, paragraph 27.
1997 c 58The Finance (No 2) Act 1997.In Schedule 4, paragraph 24(4) and (5).

These repeals have effect for the year 1999–00 and subsequent years of assessment.

(2) Corporation Tax Rates

ChapterShort titleExtent of repeal
1988 c 1The Income and Corporation Taxes Act 1988.Section 13(9).

This repeal has effect for the financial year 2000 and subsequent financial years.

(3) Married Couple's Allowance

ChapterShort titleExtent of repeal
1970 c 9The Taxes Management Act 1970.In section 37A, “, 257Dâ€.
1988 c 1The Income and Corporation Taxes Act 1988.In section 257A—
(a)
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