Part 3 Income Tax, Corporation Tax and Capital Gains Tax
Finance Act 2002 (2002 c 23) | Legislation

Part 3 Income Tax, Corporation Tax and Capital Gains Tax

(1) Deductions from Payments to Sub-Contractors
Short title and chapterExtent of repeal
Income and Corporation Taxes Act 1988 (c 1)In section 559—
(a)     in subsection (4), the words from “and the sum so deducted†to the end;
(b)     subsections (5) and (5A);
(c)     subsection (8).
Finance Act 1998 (c 36)In Schedule 7, in paragraph 1 the words “559(4)(b) and (5) (twice)â€.
In Schedule 8, paragraph 2(1).

These repeals have effect in accordance with section 40(4) of this Act.

(2) Company Reconstructions
Short title and chapterExtent of repeal
Income and Corporation Taxes Act 1988 (c 1)In section 842(3)(c), the words “or amalgamationâ€.
Taxation of Chargeable Gains Act 1992 (c 12)In the heading before section 135, the words “and amalgamationsâ€.
In section 139(1), in the heading, in subsection (1)(a) and in subsection (5) (twice), the words “or amalgamationâ€.
In section 211(2)—
(a)     in paragraph (a), and
(b)     in the closing words,
the words “or amalgamationâ€.
In section 214C(2)(a) and (3), the words “or amalgamationâ€.
Finance (No 2) Act 1992 (c 48)Section
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