Part I Amendments of the Taxes Act 1988
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Introductory
- Commencement of trade etc.
- Discontinuance of trade etc.
- Underpayments
- Additional relief in respect of children
- Widow’s bereavement allowance
- Blind person’s allowance
- Life assurance premiums
- Payments securing annuities
- Married couples living together
- Business expansion scheme
- Qualifying maintenance payments
- Home loans
- Loans for shares in employee-controlled company
- Close company loans
- Trade unions and employers’ associations
- Retirement benefit schemes
- Partnership retirement annuities
- Earned income
- Total income