# Finance Act 1998, Section 39: Land managed as one estate and maintenance funds for historic buildings.


Sections 26 and 27 of the Taxes Act 1988 (deductions from rent: land managed as one estate and maintenance funds for historic buildings) shall cease to have effect—
(a) for income tax purposes, on and after 6th April 2001;
(b) for corporation tax purposes, for accounting periods beginning on or after 1st April 2001.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/section/39 (the official version)
Page: https://openlegislation.uk/finance-act-1998/section-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.