Section 39 | Land managed as one estate and maintenance funds for historic buildings.

Sections 26 and 27 of the Taxes Act 1988 (deductions from rent: land managed as one estate and maintenance funds for historic buildings) shall cease to have effect—

(a)for income tax purposes, on and after 6th April 2001;

(b)for corporation tax purposes, for accounting periods beginning on or after 1st April 2001.