SCHEDULE 26 Repeals | Part V | Income Tax, Corporation Tax And Capital Gains Tax | Finance Act 1994 C9

Part V Income Tax, Corporation Tax and Capital Gains Tax

Finance Act 1994 (1994 c 9) | Legislation

Part V Income Tax, Corporation Tax and Capital Gains Tax

(1) RELIEFS

Chapter	Short title	Extent of repeal
1988 c 1	The Income and Corporation Taxes Act 1988.	Section 257BB(6).
		In section 257D(5)(d), the words “section 257A and”.
		In section 265(3)(b), the words from “section 257A” to “or under”.
		In section 347B(2), the words “Notwithstanding section 347A(1)(a) but”.
1988 c 39	The Finance Act 1988.	In Schedule 3, paragraph 33.
1992 c 48	The Finance (No 2) Act 1992.	In Schedule 5, paragraph 8(2).

The repeals in section 347B of the Income and Corporation Taxes Act 1988 and in the Finance Act 1988 have effect in relation to payments becoming due on or after 6th April 1994 and the other repeals have effect in accordance with section 77(7) of this Act.

(2) INTEREST RELIEF

Chapter	Short title	Extent of repeal
1988 c 1	The Income and Corporation Taxes Act 1988.	Section 257D(8)(a).
		Section 265(3)(a).
		Section 353(4) and (5).
1991 c 31	The Finance Act 1991.	Section 27(1) to (5) and (7).
1992 c 12	The Taxation of Chargeable Gains Act 1992.	In section 6(1), the words “353(4), 369(3A)”, the words “certain