The Taxes Act 1988 The Taxes Act 1988 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 18 para. 11 repealed by Finance Act 2012 Sch. 39 para. 28(1) 5Paragraph 5 6Paragraph 6 7Paragraph 7 8Paragraph 8 9Paragraph 9 10Paragraph 10 11Paragraph 11 The Taxes Act 1988