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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 on special benefits.

Section 80 | Charge on special benefits.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 77-88 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)