LegalizeReform history
Finance Act 1988
30 versions
· 1988-07-29
2024-02-22
Finance Act 1988
2016-10-01
Finance Act 1988
2016-09-15
Finance Act 1988
2013-01-31
Finance Act 1988
2012-07-17
Finance Act 1988
2010-04-01
Finance Act 1988
2009-12-01
Finance Act 1988
2009-07-21
Finance Act 1988
2009-04-01
Finance Act 1988
2008-07-21
Finance Act 1988
2008-04-06
Finance Act 1988
2007-11-29
Finance Act 1988
2007-07-19
Finance Act 1988
2007-04-06
Finance Act 1988
2006-07-19
Finance Act 1988
2006-04-06
Finance Act 1988
2006-04-03
Finance Act 1988
2005-12-05
Finance Act 1988
2005-07-20
Finance Act 1988
2005-04-06
Finance Act 1988
2004-09-28
Finance Act 1988
2004-07-22
Finance Act 1988
2003-11-20
Finance Act 1988
2003-04-06
Finance Act 1988
2003-03-03
Finance Act 1988
Changes on 2003-03-03
@@ -57,7 +57,7 @@
- (3) This section shall be deemed to have come into force at 6 o’clock in the evening of 15th March 1988.
#### Reduction of rates.
#### Cases stated in Northern Ireland.
##### 4
@@ -961,7 +961,7 @@
- (b) the order or agreement replaced, varied or supplemented provided for such payments to be made for the benefit, maintenance or, as the case may be, education of the same person.
- (5A) The reference in subsection (4)(d) above to an order made by a court, and the reference in subsection (5)(b) above to an order, in each case includes a reference to a maintenance assessment made under the Child Support Act 1991 or the Child Support (Northern Ireland) Order 1991.
- (5A) The reference in subsection (4)(d) above to an order made by a court, and the reference in subsection (5)(b) above to an order, in each case includes a reference to a maintenance assessment made maintenance calculation or maintenance assessment made respectively under the Child Support Act 1991 or the Child Support (Northern Ireland) Order 1991.
- (6) Section 351 of the Taxes Act 1988 and section 65 of the Taxes Act 1970 shall not apply to any payment in relation to which this section has effect.
@@ -1023,7 +1023,7 @@
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8A) The reference in subsection (1)(a) above to an order made by a court includes a reference to a maintenance assessment made under the Child Support Act 1991 or under the Child Support (Northern Ireland) Order 1991.
- (8A) The reference in subsection (1)(a) above to an order made by a court includes a reference to a maintenance assessment made maintenance calculation or maintenance assessment made respectively under the Child Support Act 1991 or under the Child Support (Northern Ireland) Order 1991.
- (9) No deduction shall be made under section 65(1)(b) , 68(1)(b) or 192(3) of the Taxes Act 1988 on account of a payment to which this section applies.
@@ -4507,7 +4507,7 @@
#### Beer, wine, made-wine and cider.
#### Hydrocarbon oil.
#### Tobacco products.
#### Vehicles excise duty.
@@ -4517,7 +4517,7 @@
#### Meaning of “sparkling” in relation to wine and made-wine.
#### Approval and regulation of warehouses.
#### Disclosure of information as to imports.
#### Time limits for arrest and proceedings.
@@ -4547,15 +4547,15 @@
#### Personal pension schemes: other amendments.
#### Lump sum benefits paid otherwise than on retirement.
#### Reinsurance: general.
#### Occupational pension schemes.
#### Assessment and collection.
#### Deemed disposal of assets on company ceasing to be resident in U.K.
#### Definition of “investment trust”.
#### Commercial woodlands.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Interest on overdue or overpaid PAYE.
@@ -4563,7 +4563,7 @@
#### Abolition of stamp duty on documents relating to transactions of capital companies.
#### Interest on overdue or overpaid PAYE.
#### Production of computer records etc.
#### Post-consolidation amendments.
@@ -4737,9 +4737,9 @@
[^c13526671]: [S. 30](https://www.legislation.gov.uk/ukpga/1988/39/section/30) repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/4), note
[^c13526681]: [S. 36(3)](https://www.legislation.gov.uk/ukpga/1988/39/section/36/3) excluded (27.7.1999 with effect in relation to any payment falling due on or after 6.4.2000) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 36(7)(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/36/7/8)
[^c13526691]: [S. 36(5A)](https://www.legislation.gov.uk/ukpga/1988/39/section/36/5A) inserted (6.4.1993) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 62(2)(6)](https://www.legislation.gov.uk/ukpga/1992/48/section/62/2/6); [S.I. 1992/2642](https://www.legislation.gov.uk/uksi/1992/2642), [art.2](https://www.legislation.gov.uk/uksi/1992/2642/article/2).
[^c13526681]: S. 36(3) excluded (27.7.1999 with effect in relation to any payment falling due on or after 6.4.2000) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 36(7)(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/36/7/8)
[^c13526691]: S. 36(5A) inserted (6.4.1993) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 62(2)(6)](https://www.legislation.gov.uk/ukpga/1992/48/section/62/2/6); [S.I. 1992/2642](https://www.legislation.gov.uk/uksi/1992/2642), [art.2](https://www.legislation.gov.uk/uksi/1992/2642/article/2).
[^c13526761]: 1988–89.
@@ -5339,40 +5339,48 @@
[^key-21a7d7dd18a36022db30979bb06b295b]: [S. 79](https://www.legislation.gov.uk/ukpga/1988/39/section/79) modified (24.2.2003) by [Proceeds of Crime Act 2002 (c. 29)](https://www.legislation.gov.uk/ukpga/2002/29), [s. 458(1)](https://www.legislation.gov.uk/ukpga/2002/29/section/458/1), [Sch. 10 para. 33](https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/33); [S.I. 2003/120](https://www.legislation.gov.uk/uksi/2003/120), [art. 2](https://www.legislation.gov.uk/uksi/2003/120/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2003/120/schedule) (with [arts. 3](https://www.legislation.gov.uk/uksi/2003/120/article/3) [4](https://www.legislation.gov.uk/uksi/2003/120/article/4)) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
#### Registration.
[^key-32ed988292eb440e759424c73dfc69d7]: Words in s. 36(5A) substituted (3.3.2003 for specified purposes) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 86(1)(a)](https://www.legislation.gov.uk/ukpga/2000/19/section/86/1/a)[(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/86/2), [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/2000/19/schedule/3/paragraph/9) (with [s. 83(6)](https://www.legislation.gov.uk/ukpga/2000/19/section/83/6)); [S.I. 2003/192](https://www.legislation.gov.uk/uksi/2003/192), [art. 3](https://www.legislation.gov.uk/uksi/2003/192/article/3), [Sch.](https://www.legislation.gov.uk/uksi/2003/192/schedule)
[^M_F_106ef4cb-eb6d-40bc-d673-83ced49878f4]: Words in s. 36(5A) substituted (N.I.) (3.3.2003 for specified purposes) by virtue of [Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4)](https://www.legislation.gov.uk/nia/2000/4), [s. 68(1)](https://www.legislation.gov.uk/nia/2000/4/section/68/1)[(2)](https://www.legislation.gov.uk/nia/2000/4/section/68/2), [Sch. 3 para. 9](https://www.legislation.gov.uk/nia/2000/4/schedule/3/paragraph/9) (with [s. 66(6)](https://www.legislation.gov.uk/nia/2000/4/section/66/6)); [S.R. 2003/53](https://www.legislation.gov.uk/nisr/2003/53), [art. 3](https://www.legislation.gov.uk/nisr/2003/53/article/3), [Sch.](https://www.legislation.gov.uk/nisr/2003/53/schedule)
[^key-8c4f6170db446178e753bae4af34702e]: Words in s. 38(8A) substituted (3.3.2003 for specified purposes) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 86(1)(a)](https://www.legislation.gov.uk/ukpga/2000/19/section/86/1/a)[(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/86/2), [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/2000/19/schedule/3/paragraph/9) (with [s. 83(6)](https://www.legislation.gov.uk/ukpga/2000/19/section/83/6)); [S.I. 2003/192](https://www.legislation.gov.uk/uksi/2003/192), [art. 3](https://www.legislation.gov.uk/uksi/2003/192/article/3), [Sch.](https://www.legislation.gov.uk/uksi/2003/192/schedule)
[^M_F_8d233390-8834-4b7f-da79-4cd81efdf669]: Words in s. 38(8A) substituted (N.I.) (3.3.2003 for specified purposes) by virtue of [Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4)](https://www.legislation.gov.uk/nia/2000/4), [s. 68(1)](https://www.legislation.gov.uk/nia/2000/4/section/68/1)[(2)](https://www.legislation.gov.uk/nia/2000/4/section/68/2), [Sch. 3 para. 9](https://www.legislation.gov.uk/nia/2000/4/schedule/3/paragraph/9) (with [s. 66(6)](https://www.legislation.gov.uk/nia/2000/4/section/66/6)); [S.R. 2003/53](https://www.legislation.gov.uk/nisr/2003/53), [art. 3](https://www.legislation.gov.uk/nisr/2003/53/article/3), [Sch.](https://www.legislation.gov.uk/nisr/2003/53/schedule)
#### Medical services and goods.
#### Personal reliefs.
#### Corporation tax: small companies.
#### Non-residents’ personal reliefs.
#### Personal allowance and married couple’s allowance.
#### Charge and rate of corporation tax for financial year 1988.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Abolition of aggregation of income.
#### Entertainment: non-cash vouchers.
#### Entertainment of directors and higher-paid employees.
#### Approved investment funds.
#### Entertainment: credit-tokens.
#### Valuation of interests in land.
#### Minor and consequential amendments.
#### Entertainment of overseas customers.
#### Charge where restrictions removed etc.
#### Unit trusts: relief on certain payments.
#### Scope of Chapter.
#### Meaning of “dependent subsidiary”.
#### Transitional provisions.
#### Deemed disposal of assets on company ceasing to be resident in U.K.
#### Definition of “investment trust”.
#### Other payments and licences etc.
#### Other interpretation provisions.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Returns of fees, commissions etc.
#### Assets generating tariff receipts: extension of allowable expenditure.
#### Stamp duty: housing action trusts.
#### Building societies: change of status.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Stamp duty reserve tax: paired shares etc
2003-02-24
Finance Act 1988
2002-07-24
Finance Act 1988
1995-05-01
Finance Act 1988
1994-09-01
Finance Act 1988
1988-07-29
Finance Act 1988
original version
Text at this date