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Income And Corporation Taxes Act 1988




  parliament United Kingdom Parliament
  long Title An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980
  statute Book Chapter 1988 c 1
  territorial Extent Whole United Kingdom
  royal Assent 9 February 1988
  commencement For personal taxation tax year 1988-1989 and after<br>For corporation taxation company accounting periods ending after 5 April 1988<br>Except ss 96, 380 to 384, 393, 394, 400, 703 and 812
  status Amended