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Legislation
Finance Act 1996

Crossheading Miscellaneous: direct taxation

  • Section 198 Banks.
  • Section 199 Quotation or listing of securities.
  • Section 200 Domicile for tax purposes of overseas electors.
  • Section 201 Enactment of Inland Revenue concessions.
  1. Miscellaneous: direct taxation
  2. Enactment of Inland Revenue concessions.

Section 201 | Enactment of Inland Revenue concessions.

From legislation.gov.uk

Schedule 39 to this Act has effect for the purpose of enacting certain extra-statutory concessions relating to income tax, corporation tax, capital gains tax, and stamp duty.

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