{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-367",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-367.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "section/367",
  "kind": "section",
  "number": "367",
  "heading": "Provisions supplementary to sections 354 to 366.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) In section 365(3) references to the qualifying maximum for the year of assessment are references to such sum as Parliament may determine for the purpose for that year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 367(1) repealed (with effect in accordance with Sch. 4 para. 18(5), Sch. 20 Pt. 3(7) Note 4 of the repealing Act) by Finance Act 1999 (c. 16), Sch. 4 para. 3(2), Sch. 20 Pt. 3(7)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 367(2)-(4) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 71, Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 367(5) substituted (with effect in accordance with Sch. 4 para. 18(5) of the amending Act) by Finance Act 1999 (c. 16), Sch. 4 para. 3(4)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Source-1972 Sch.9 5(1A); 1984 s.22(1)(c)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 367(5): £30,000 specified (1988-89) by Finance Act 1988 (c. 39), s. 41S. 367(5): £30,000 specified (1989-90) by Finance Act 1989 (c. 26), s. 46S. 367(5): £30,000 specified (1990-91) by Finance Act 1990 (c. 29), s. 71S. 367(5): £30,000 specified (1991-92) by Finance Act 1991 (c. 31), s. 26S. 367(5): £30,000 specified (1992-93) by Finance Act 1992 (c. 20), s. 10(4) (with s. 10(5))S. 367(5): £30,000 specified (1993-94) by Finance Act 1993 (c. 34), s. 55S. 367(5): £30,000 specified (1994-95, 1995-96) by Finance Act 1994 (c. 9), s. 80S. 367(5): £30,000 specified (1996-97) by Finance Act 1996 (c. 8), s. 76S. 367(5): £30,000 specified (1997-98) by Finance Act 1997 (c. 16), s. 57S. 367(5): £30,000 specified (1998-99) by Finance (No. 2) Act 1997 (c. 58), s. 16S. 367(5): £30,000 specified (1999-2000) by Finance Act 1999 (c. 16), s. 37"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/section/367",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}