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Legislation

Finance Act 1988

Crossheading Charges to tax

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Section 78 Charge where restrictions removed etc.
Section 79 Charge for shares in dependent subsidiaries.
Section 80 Charge on special benefits.

Charges to tax
Charge for shares in dependent subsidiaries.

Section 79 | Charge for shares in dependent subsidiaries.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 77-88 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)