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19  [Omitted by ITEPA 2003, Sch. 6, para. 6 and repealed by ITEPA 2003, Sch. 8, Pt. 1.]

History

S. 19 omitted by ITEPA 2003, Sch. 6, para. 6 and repealed by ITEPA 2003, Sch. 8, Pt. 1, which have effect, for income tax purposes, for the tax year 2003–04 and subsequent tax years and, for corporation tax purposes, for accounting periods ending after 5 April 2003.

Notes

The rewritten income tax provisions are now located as follows:

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