Introductory text
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
Annotations
Modifications
- C1
Act amended (27.7.1993) by 1993 c. 34, s. 84(3)
Commencement
- I1
Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came into force at specific times of the day.
Editorial notes
- X1
Ss. 1-3, 8, 9, 14, 15, 128(1) (6), Schs. 1, 4, 5, 23 Pts. I, IV from group 40:1; ss 10-13, 16, 128(1) (6), Schs. 6, 23 Pt. III from group 40:2; ss 4, 5, 128(1), Sch. 2 from group 107:2; ss 17-62, 72-91, 113-116, 124, 126, 127, 128(1)-(3) (5) (6), Schs. 7-12, 15-18, 22, 23 Pts V-VII, XIII from group 63:1; ss 63-71, 92-100, 128(1)-(3)(6), Schs. 13, 14, 19, 20, 23 Pt. VIII from group 63:2; ss. 101-108, 128(1)(4)(6), Schs 21, 23 Pt. IX from group 65; ss. 109-122, 128(1)(6), Sch. 23 Pt X from group 114; ss. 117, 128(1)(6), Sch. 23 Part XI from 113:1; 125, 128(1)(6), Sch. 23 Pt. XIV from group 99:3; ss. 6, 7, 128(1)(6), Sch. 3, 23 Pt. II from group 12:2
- X2
General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act