Part V Income Tax, Corporation Tax and Capital Gains Tax
Finance Act 1996 (1996 c 8) | Legislation

Part V Income Tax, Corporation Tax and Capital Gains Tax

(1) Application of Lower Rate to Income from Savings

ChapterShort titleExtent of repeal
1988 c 1The Income and Corporation Taxes Act 1988Section 207A.
Sections 468E and 468EE.
In section 469—
(a)     in subsection (1), paragraph (b) and the word “and†immediately preceding it; and
(b)     the second paragraph of subsection (3).
1990 c 29The Finance Act 1990Section 51.
1992 c 48The Finance (No 2) Act 1992Section 19(4).
1993 c 34The Finance Act 1993Section 77(1) and (2).
Section 79(3).
In Schedule 6, paragraph 14.
1994 c 9The Finance Act 1994Section 111.

1

Subject to note 2 below, these repeals come into force in accordance with section 73 of, and Schedule 6 to, this Act.

2

The repeals in section 469 of the Taxes Act 1988 come into force for distribution periods ending on or after 6th April 1996.

(2) Transfer of Schedule C Charge etc

ChapterShort titleExtent of repeal
1970 c 9The Taxes Management Act 1970In the Table
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