Part VIII Income Tax, Corporation Tax and Capital Gains Tax
Finance Act 1995 (1995 c 4) | Legislation

Part VIII Income Tax, Corporation Tax and Capital Gains Tax

(1) Schedule A

ChapterShort titleExtent of repeal
1988 c 1The Income and Corporation Taxes Act 1988Sections 22 and 23.
Section 34(9).
In section 354(2)(a), the words “or any of the other payments mentioned in section 25(1)â€.
In section 779(13)(a), the words “allowable by virtue of sections 25, 26 and 28 to 31 and Schedule 1â€.
1989 c 26The Finance Act 1989Section 170(1).
1990 c 1The Capital Allowances Act 1990In section 9(6), paragraph (a) and, in paragraph (b) the words “if it is a charge to corporation taxâ€.
In section 92(2), paragraph (a) and, in paragraph (b) the words “if it is a charge to corporation taxâ€.
In section 132(4), paragraph (a) and, in paragraph (b), the words “if it is a charge to corporation taxâ€,.
1991 c 31The Finance Act 1991In Schedule 15, paragraph 18.

These repeals come into force in accordance with section 39(4) and (5) of this Act.

(2) Interest Relief for Commercially Let Property

ChapterShort titleExtent of repeal
1988 c 1The Income and Corporation Taxes Act 1988In
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