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Contents

Legislation

Finance Act 1994

Crossheading Miscellaneous

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Section 137 Enterprise investment scheme.
Section 138 Foreign income dividends.
Section 139 Taxation of incapacity benefit.
Section 140 Restriction on deduction from income.
Section 141 Expenditure involving crime.
Section 142 Mortgage interest payable under deduction of tax: qualifying lenders.
Section 143 Premiums referred to pension business.
Section 144 Debts released in voluntary arrangement: relief from tax.
Section 145 Relief for business donations.
Section 146 Minor corrections.

Miscellaneous
Taxation of incapacity benefit.

Section 139 | Taxation of incapacity benefit.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1F2

Notes

F1
S. 139(1)(b) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), Sch. 6
F2
S. 139 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)