http://www.legislation.gov.uk/ukpga/1988/1/section/257
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
text
text/xml
en
Statute Law Database
2024-05-17
Expert Participation
2022-07-14
Income and Corporation Taxes Act 1988
s. 109A(4B)
Finance Act 2005
Sch. 4
para. 6(3)
Income and Corporation Taxes Act 1988
Act
Horserace Betting and Olympic Lottery Act 2004
s. 18
s. 40
Income and Corporation Taxes Act 1988
Sch. 19AB
para. 5(5)(a)
(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 52(2)(n)
art. 1(2)(a)
Income and Corporation Taxes Act 1988
Act
The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010
reg. 16
Sch. 2
reg. 1(2)
Income and Corporation Taxes Act 1988
Act
Finance (No. 2) Act 2017
s. 60(3)
s. 60(4)
reg. 2
Income and Corporation Taxes Act 1988
Act
Finance (No. 2) Act 2017
Sch. 14
para. 3(15)
s. 61(6)
reg. 2
Income and Corporation Taxes Act 1988
Act
Finance (No. 2) Act 2017
Sch. 14
para. 4(12)
s. 61(6)
reg. 2
PART VII GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS
CHAPTER I PERSONAL RELIEFS
The reliefs
257 Personal allowance.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .