http://www.legislation.gov.uk/id/ukpga/1988/1

http://www.legislation.gov.uk/ukpga/1988/1/section/463

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

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Statute Law Database

2024-05-10

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 XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES

CHAPTER II FRIENDLY SOCIETIES, TRADE UNIONS AND EMPLOYERS’ ASSOCIATIONS

Registered friendly societies

463F1Long-term business: application of the Corporation Tax Acts.

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

Annotations:

Amendments (Textual)

Words in s. 463 heading substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 18 para. 4

S. 463 omitted (with effect in accordance with s. 178 of the repealing Act) by virtue of Finance Act 2012 (c. 14), Sch. 18 para. 8