# Finance Act 1996, 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.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-41/part-V
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.