843 Commencement
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

Commencement, savings, repeals etc

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(1)     Except as otherwise provided by the following provisions of this section, this Act shall come into force in relation to tax for the year 1988–89 and subsequent years of assessment, and for companies' accounting periods ending after 5th April 1988.

(2)     Except as otherwise provided by the following provisions of this section, such of the provisions of this Act as relate to capital gains tax (including the provisions of

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