Changes to legislation: Income and Corporation Taxes Act 1988 is up to date with all changes known to be in force on or before 09 Jan 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

1988 c. 1

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.

[9th February 1988]

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