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Contents

Legislation

Finance Act 1988

Crossheading Miscellaneous

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Section 65 Commercial woodlands.
Section 66 Company residence.
Section 66A Residence of SE or SCE
Section 67 Miscellaneous
Section 68 Priority share allocations for employees etc.
Section 69 Share options: loans.
Section 70 Charities: payroll deduction scheme.
Section 71 Unit trusts: relief on certain payments.
Section 72 Entertainment of overseas customers.
Section 73 Consideration for certain restrictive undertakings.
Section 74 Miscellaneous
Section 75 Premiums for leases etc.
Section 76 Miscellaneous

Miscellaneous
Consideration for certain restrictive undertakings.

Section 73 | Consideration for certain restrictive undertakings.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)Repealed^F1

(2)Repealed^F2

(3)Repealed^F2

(4)Repealed^F2

Notes

F1
S. 73(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
F2
S. 73(2)-(4) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 334, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)