Section 589B Qualifying counselling services etc.F1

United Kingdom

(1)

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

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(3)

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F3(4)

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(4A)

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(5)

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Ss. 589A, 589B inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 108
F2: S. 589B(1)-(4A) repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 70(2), Sch. 8 Pt. 1 (with Sch. 7)
F3: S. 589B(4)(4A) substituted for s. 589B(4) (with effect in accordance with s. 57(4) of the amending Act) by Finance Act 2001 (c. 9), Sch. 12 Pt. 2 para. 13
F4: S. 589B(5) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 202, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

C1: Pt 13 Ch. 6: ss. 573, 575 and 576 transposed to Pt. 13 Ch. 5A (6.4.2007 with effect in accordance with s. 1034(1) of the affecting Act) by Income Tax Act 2007 (c. 3), Sch. 1 paras. 117(3), 119(7), 120(7) (with Sch. 2)