Paragraph 14 Income and Corporation Taxes Act 1988 (c.1)I1

Scotland

In section 155A(6) of the Income and Corporation Taxes Act 1988 (care for children)—

(a)

in paragraph (a), the words “section 1 of the Nurseries and Child-Minders Regulation Act 1948 or" are repealed;

(b)

the word “or" immediately following that paragraph is repealed;

(c)

in paragraph (b), the words “section 71 or" are repealed;

F1(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Sch. 3 para. 14(d)(e) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

I1: Sch. 3 para. 14 wholly in force at 1.4.2002, see s. 81(2)-(4) and S.S.I. 2002/162, art. 2(h) (subject to arts. 3-13)