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These repeals have effect in relation to payments falling due on or after 6th April 1998.

(14) Group Relief

Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. Section 403(9).
Sections 408 and 409.
Section 411(2) to (9).
1990 c. 29. The Finance Act 1990. Section 96(11).

These repeals have effect, subject to the provisions of paragraph 9 of Schedule 7 to this Act, for accounting periods ending on or after 2nd July 1997.

Part III Statutory effect of resolutions etc

Chapter Short title Extent of repeal
1993 c. 34. The Finance Act 1993. Section 206(3).