# Income and Corporation Taxes Act 1988, Paragraph 32 Extent: E+W+S+N.I. In the enactments specified in Column 1 of the following Table for the words set out or referred to in Column 2 there shall be substituted the words set out in the corresponding entry in Column 3. Enactment amended Words to be omitted Words to be substituted In the Provisional Collection of Taxes Act 1968 c. 2 Section 1(1A)(a) 343 of the Income and Corporation Taxes Act 1970 476 of the Income and Corporation Taxes Act 1988 1(1A)(b) 27 of the Finance Act 1984 479 of that Act 5(1)(c) from “243(6)” to “1972” 8(5) of the Income and Corporation Taxes Act 1988 5(2) from “the said” to “1972” sections 8(5) and 822 of the 1988 Act (over-deductions from preference dividends before passing of annual Act) In the Capital Allowances Act 1968 c.3 . . . . . . . . . In the Finance Act 1969 c. 32 Section 58(1)(a) 204 of the Income and Corporation Taxes Act 1970 203 of the Income and Corporation Taxes Act 1988 In the Taxes Management Act 1970 c. 9 Section 6(1)(c) 463 706 . . . . . . . . . . . . . . . . . . . . . . . . . . . 11(6) 85(4) of the Finance Act 1972 239(4) of the principal Act . . . . . . . . . 15(7)(a) from “section 196” to “1977” sections 141, 142, 143, 145 or 154 to 165 of the principal Act 15(11)(b) Part II of the Finance Act 1976 Part V of the principal Act 80 to 82 34 to 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 47 or 48 (twice) 824 or 825 of the principal Act or section 47 31 all of subsection (3) (3) The appeal shall be to the Special Commissioners if the assessment is made— (a) by the Board; or (b) under section 350, 426, 445, 740, 743(1) or 747(4)(a) of the principal Act; or (c) under section 38 of the Finance Act 1973 or section 830 of the principal Act and is not an assessment to tax under Schedule E; or if the appeal involves any question as to the application of Part XV or XVI of the principal Act. 35(2)(b) 187 148 42(3)(a) 27 278 42(3)(c) section 218 subsection (5) of section 614 42(3)(c) that section section 615(3) of that Act 47B Schedule 5 to the Finance Act 1983 Chapter III of Part VII of the principal Act 47B paragraph 5A(5) of that Schedule section 294(5) of that Act 55(1)(b) 204 203 55(1)(c) Schedule 20 to the Finance Act 1972 Schedule 16 to the principal Act 55(1)(e) Schedule 14 to the Finance Act 1972 Schedule 13 to the principal Act . . . . . . . . . . . . . . . . . . . . . . . . . . . 63(3) (as substituted by Schedule 4 to the Debtors (Scotland) Act 1987 c.18) 204 203 71(1) Part XI sections 6 to 12 and Parts VIII and XI 78(1) 89 43 . . . . . . . . . 78(5) 533 839 86(2)(b) 204 203 86(2)(d) 14 to the Finance Act 1972 13 to the principal Act 86(4) 5 (three times) 3 86(4) 4(3) 5(4) 86(4) 14 to the Finance Act 1972 13 to the principal Act 86(4) 243(4) 10(1) 86(4) 344 478 87 14 (four times) 13 87 20 (four times) 16 87 the Finance Act 1972 the principal Act . . . . . . . . . . . . . . . . . . . . . . . . . . . 91(3)(c) 204 203 . . . . . . . . . 93(3) 204 203 94(2) 240(5) or 246(3) 7(2) or 11(3) . . . . . . . . . 109(4) 286(5) 419(4) 109(1)-(3),(5) section 286 sections 419 and 420 118(1) 526(5) 832(1) 118(1) 354 468 118(1) 1970 1988 Schedule 2, para.2(2), in column 1 of the Table II of Part I I of Part VII 65(4) 351(5) 3 2 para.2(2), in column 2 of the Table 158(1) 121(1), (2) 315(3) 441(3) 331 459 332 460 338 467 339 484 384 527 389 534 391 536 392 538 3, para.3,5 204 (three times) 203 para.5B 65 of the Finance Act 1976 159 of the principal Act para.8 section 286 sections 419 and 420 para.8 15 of Schedule 16 to the Finance Act 1972 13 of Schedule 19 to the principal Act last para. from “11” to “to the principal Act” 102, 113(5), 263(5) and (6), 343(10) and 783(9) of the principal Act, to paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970 . . . . . . In the Friendly Societies Act (Northern Ireland) 1970 c. 31 (N.I.) Section 1(5) (2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970 (1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988 82(4) 226(13) of the Income and Corporation Taxes Act 1970 620(9) of the Income and Corporation Taxes Act 1988 In the Finance Act 1971 c. 68 Section 21 the whole of subsection (6) (6) Part II of Schedule 3 to this Act shall have effect. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69(2) 1970 1988 Schedule 3, para.8(1), (5) the Taxes Act the Income and Corporation Taxes Act 1970 para.8(3) the words from “sub-paragraphs” to “this Schedule)” section 598(2) to (4) of the Taxes Act para.8(4) 1970 1970 or Chapter I of Part XIV of the Taxes Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In the Finance Act 1972 c. 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . 134(2) 1970 1988 In the Finance Act 1973 c. 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38(2)(d) 237(5) of the Taxes Act 254(1) of the Taxes Act 1988 38(3) from beginning to “such rights” Any gains accruing on the disposal of exploration or exploitation rights 38(3B) 533 of the Taxes Act 839 of the Taxes Act 1988 38(5) the Taxes Act the Taxes Act 1970 59 all of subsection (2) (2) In this Act— (a) “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and (b) “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988. . . . . . . . . . . . . . . . . . . In the Friendly Societies Act 1974 c. 46 Section 7(5) (2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970 (1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988 93(4) 226(13) of the Income and Corporation Taxes Act 1970 620(9) of the Income and Corporation Taxes Act 1988 . . . . . . . . . . . . . . . . . . In the Finance Act 1976 c. 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131(2) from beginning to “such a security” A security issued by the Inter-American Development Bank In the Finance Act 1978 c. 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . In the European Parliament (Pay and Pensions) Act 1979 c. 50 Section 8(1) subsections (1A) and (1B) of section 229 of the Income and Corporation Taxes Act 1970 section 629(2) and (3) of the Income and Corporation Taxes Act 1988 In the Finance Act 1980 c.48 Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 the whole of subsection (3) (3) The trustees of the National Heritage Memorial Fund shall be treated for the purposes of section 49(2) of the Finance Act 1974 and section 99 above as a body of persons established for charitable purposes only. 122(2) 1970 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 Schedule . . . . . . . . . In the Finance Act 1981 c. 35 . . . . . . . . . 139(2) 1970 1988 In the Housing (Northern Ireland) Order 1981 (S.I. No.156 N.I.3) Article 146(3) 341 (three times) 488 146(3) 1970 (three times) 1988 In the Iron and Steel Act 1982 c. 25 Section 13(3) 252(3) of the Income and Corporation Taxes Act 1970 343(3) of the Income and Corporation Taxes Act 1988 13(4) 265(1) of the Income and Corporation Taxes Act 1970 345(1) of the Income and Corporation Taxes Act 1988 In the Finance Act 1982 c. 39 Section 27 this Act (three times) this Act or the Taxes Act 1988 . . . . . . . . . . . . . . . . . . . . . . . . . . . 88(9)(a) Chapter IV of Part II of the Finance Act 1985 section 710 of the Taxes Act 1988 88(9)(b) section 36 of the Finance Act 1984 Schedule 4 to that Act 88(9)(c) VII of Part II of that Act V of Part XVII of the Taxes Act 1988 147(1) 532(1)(b) of the Taxes Act 838 of the Taxes Act 1988 147(2), (3) the Taxes Act the Taxes Act 1970 157 the whole of subsection (2) (2) In this Act— (a) “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and (b) “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13, para.3(3)(a) 463 of the Taxes Act 706 of the Taxes Act 1988 21, para.3(2) In the Finance Act 1983 c. 28 Section 46(3) Commission Historic Buildings and Monuments Commission . . . . . . . . . (ab) deep discount securities (within the meaning of Schedule 4 to the Income and Corporation Taxes Act 1988); nor In the Telecommunications Act 1984 c. 12 . . . . . . . . . 72(3)(b) paragraph (a) of the proviso to section 21(3) of the Finance Act 1970 section 592(5) of the Income and Corporation Taxes Act 1988 72(3) II of Part II of the said Act of 1970 I of Part XIV of that Act . . . . . . . . . In the Finance Act 1984 c. 43 . . . . . . . . . . . . . . . . . . 128 1970 1970; and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 Schedule 14, para.1(1) VII of Part II of this Act V of Part XVII of the Taxes Act 1988 para.7(6)(b) 45 of the Finance Act 1981 740 of the Taxes Act 1988 para.8(6) 45 of the Finance Act 1981 740 of the Taxes Act 1988 para.12(7) 45 of the Finance Act 1981 740 of the Taxes Act 1988 para.15(2) (5) of section 481 of the Taxes Act (6) of section 745 of the Taxes Act 1988 In the Inheritance Tax Act 1984 c. 51 . . . . . . . . . In the Finance Act 1985 c. 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98(2) 1970 1988 . . . . . . . . . . . . . . . . . . In the Companies Act 1985 c. 6 Section 209(3)(b) 444 of the Income and Corporation Taxes Act 1970 670 of the Income and Corporation Taxes Act 1988 . . . . . . . . . . . . . . . . . . In the Trustee Savings Bank Act 1985 c. 58 Schedule 2 para.4(2) Taxes Act (twice) the Income and Corporation Taxes Act 1970 6(1) 137 100 (4) 177 393 (8) 29 of the Finance Act 1973 410(1) to (6) of the Taxes Act 7(2) 26 of the Finance Act 1982 369 of the Taxes Act 9(1) 1970 1988 In the Bankruptcy (Scotland) Act 1985 c. 66 Schedule 3 Part I para.1(1) 204 of the Income and Corporation Taxes Act 1970 203 of the Income and Corporation Taxes Act 1988 para.1(2) 69 of the Finance (No.2) Act 1975 559 of the Income and Corporation Taxes Act 1988 In the Housing Associations Act 1985 c. 69 Section 62(2) 341 488 62(2) 1970 1988 In the Airports Act 1986 c. 31 Section 77(2) 1970 Act Income and Corporation Taxes Act 1970 77(4) 48(10) of the Finance Act 1981 400(9) of the 1988 Act 77(5) 261(2) of the 1970 Act 408(2) of the 1988 Act 77(5) 262(1) of the 1970 Act 409(1) of that Act 77(5) 262(2) 409(2) 77(6) 1970 (twice) 1988 77(6) 258 to 264 Chapter IV of Part X In the Finance Act 1986 c. 41 Section 24(4) Finance Act 1978 Taxes Act 1988 . . . . . . . . . 114(2) 1970 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In the Gas Act 1986 c. 44 Section 63(9) 533 of the Income and Corporation Tax Act 1970 839 of the Income and Corporation Taxes Act 1988 In the Insolvency Act 1986 c. 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . In the Building Societies Act 1986 c. 53 Schedule 8, para.7 Schedule 8 to the Finance Act 1986 section 333 of the Income and Corporation Taxes Act 1988 In the Financial Services Act 1986 c. 60 Schedule 15, para.14(5) 332 460(1) or 461(1) para.14(5) 1970 1988 In the Companies (Northern Ireland) Order 1986 (S.I.No.1032 N.I.6) Article 217(3)(b) 444of the Income and Corporation Taxes Act 1970 670of the Income and Corporation Taxes Act 1988 . . . . . . . . . . . . . . . . . . . . . . . . . . . In the Finance Act 1987 c. 16 Section 72 1970 1988 In the Debtors (Scotland) Act 1987 c. 18 Section 53(6) 65(1A) 351(2) 53(6) 1970 1988 63(9) 65(1A) 351(2) 63(9) 1970 1988 In the Abolition of Domestic Rates Etc. (Scotland) Act 1987 c. 47 Section 3(5) the whole of paragraph (b) (b) “retail prices index” has the meaning given by section 833 of the Income and Corporation Taxes Act 1988 In the Finance (No.2) Act 1987 c. 51 Section 84(1) 247 of the Taxes Act 12 of the Income and Corporation Taxes Act 1988 --- Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/29/paragraph/32 (the official version) Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-29/paragraph-32 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.