OpenLegislation

Paragraph 1

The repeals in section 188 of and Schedule 8 to the M1Income and Corporation Taxes Act 1970 and the repeal of section 24 of the M2Finance Act 1978 do not affect any payment which by virtue of section 187(4) of the said Act of 1970 is treated as income received before 6th April 1981 and have effect subject to section 31(7) of this Act.

Annotations

Marginal citations

M1

1970 c. 10.

M2

1978 c. 42.

Notes on Schedule 19

Editorial notes

X1

The text of Sch. 19 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.