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Legislation
Finance Act 1998

Crossheading Individual savings accounts etc.

  • Section 75 Use of PEPs powers to provide for accounts.
  • Section 76 Tax credits for accounts and for PEPs.
  • Section 77 The insurance element etc.
  • Section 78 Phasing out of TESSAs.
  1. Individual savings accounts etc.
  2. Tax credits for accounts and for PEPs.

Section 76 | Tax credits for accounts and for PEPs.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)RepealedF1

(2)RepealedF1

(3)RepealedF2

(4)RepealedF3

(5)RepealedF3

Notes

  1. F1

    S. 76(1)(2) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

  2. F2

    S. 76(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 58(2)

  3. F3

    S. 76(4)(5) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

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