Part V Income Tax, Corporation Tax and Capital Gains Tax
| (1) Application of lower rate to income from savings | ||
|---|---|---|
| Chapter | Short title | Extent of repeal |
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 207A. |
| Sections 468E and 468EE. | ||
| In section 469— | ||
| (a) in subsection (1), paragraph (b) and the word “and” immediately preceding it; and | ||
| (b) the second paragraph of subsection (3). | ||
| 1990 c. 29. | The Finance Act 1990. | Section 51. |
| 1992 c. 48. | The Finance (No. 2) Act 1992. | Section 19(4). |
| 1993 c. 34. | The Finance Act 1993. | Section 77(1) and (2). |
| Section 79(3). | ||
| In Schedule 6, paragraph 14. | ||
| 1994 c. 9. | The Finance Act 1994. | Section 111. |
1. Subject to note 2 below, these repeals come into force in accordance with section 73 of, and Schedule 6 to, this Act.
2. The repeals in section 469 of the Taxes Act 1988 come into force for distribution periods ending on or after 6th April 1996.