Paragraph 3
United Kingdom
(1)
In sections 257D(8) and 265(3) of the Taxes Act 1988 (total income after deductions) paragraph (d) (deduction on account of payments to which section 54(5) of the 1989 Act applies to be disregarded) shall be omitted.
(2)
This paragraph shall apply in relation to payments made on or after 6th April 1994.
Notes on Schedule 10
Textual amendments
- F1
Sch. 10 repealed (31.7.1997 with effect as mentioned in the Note to Sch. 8 Pt. II(2) of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(2) (with s. 3(3))