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Income and Corporation Taxes Act 1988

The Income and Corporation Taxes Act 1988 (c. 1), also known as ICTA, is an act of the Parliament of the United Kingdom that the foremost legislation concerned with taxation until the Income Tax Act 2007 and the Corporation Tax Act 2010. ICTA was enacted in order to consolidate a number of earlier legislative provisions covering taxation. Originally…

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Amended by
Capital Allowances Act 1990 · Age of Legal Capacity (Scotland) Act 1991 · Social Security (Consequential Provisions) Act 1992 · Social Security (Consequential Provisions) (Northern Ireland) Act 1992 · Taxation of Chargeable Gains Act 1992
Amends
Provisional Collection of Taxes Act 1968 · Friendly Societies Act 1974 · Airports Act 1986 · See § Repealed enactments
Citation
1988 c. 1
Commencement
For personal taxation tax year 1988-1989 and after For corporation taxation company accounting periods ending after 5 April 1988 Except ss. 96, 380 to 384, 393, 394, 400, 703 an…
Long title
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obs…
Repeals/revokes
See § Repealed enactments

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Overview

Section 660A

Amendments

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Income and Corporation Taxes Act 1988

Nodes21
Edges20
Triples29
Avg. degree1.9
Density0.095238
Components1

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Income and Corporation Taxes Act 1988

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Amended by · 15
Income and Corporation Taxes Act 1988 → Age of Legal Capacity (Scotland) Act 1991, Capital Allowances Act 1990, Capital Allowances Act 2001, Co-operative and Community Benefit Societies Act 2014, Corporation Tax Act 2010, Employment Rights Act 1996, Employment Tribunals Act 1996, Limited Liability Partnerships Act 2000, Museums and Galleries Act 1992, National Health Service (Consequential Provisions) Act 2006, Social Security (Consequential Provisions) (Northern Ireland) Act 1992, Social Security (Consequential Provisions) Act 1992, Statute Law (Repeals) Act 2013, Taxation of Chargeable Gains Act 1992, Trade Union Reform and Employment Rights Act 1993
Amends · 4
Income and Corporation Taxes Act 1988 → Airports Act 1986, Friendly Societies Act 1974, Provisional Collection of Taxes Act 1968, See § Repealed enactments
related to External links · 4
Income and Corporation Taxes Act 1988 → Corporation Taxes Act, Income, Text, United Kingdom
Citation · 1
Income and Corporation Taxes Act 1988 → 1988 c. 1
Commencement · 1
Income and Corporation Taxes Act 1988 → For personal taxation tax year 1988-1989 and after For corporation taxation company accounting periods ending after 5 April 1988 Except ss. 96, 380 to 384, 393, 394, 400, 703 an…
Long title · 1
Income and Corporation Taxes Act 1988 → An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obs…
Repeals/revokes · 1
Income and Corporation Taxes Act 1988 → See § Repealed enactments
Royal assent · 1
Income and Corporation Taxes Act 1988 → 9 February 1988
Territorial extent · 1
Income and Corporation Taxes Act 1988 → United Kingdom

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Important terminology

act income tax corporation united kingdom 1988 taxation also taxes icta parliament section legislation enactments law repealed provisions uk 2007

Entity relationships Subject–Predicate–Object triples

SubjectPredicateObjectConfidenceSrc
Income and Corporation Taxes Act 1988Amended byCapital Allowances Act 19901.00infobox
Income and Corporation Taxes Act 1988Amended byAge of Legal Capacity (Scotland) Act 19911.00infobox
Income and Corporation Taxes Act 1988Amended bySocial Security (Consequential Provisions) Act 19921.00infobox
Income and Corporation Taxes Act 1988Amended bySocial Security (Consequential Provisions) (Northern Ireland) Act 19921.00infobox
Income and Corporation Taxes Act 1988Amended byTaxation of Chargeable Gains Act 19921.00infobox
Income and Corporation Taxes Act 1988Amended byMuseums and Galleries Act 19921.00infobox
Income and Corporation Taxes Act 1988Amended byTrade Union Reform and Employment Rights Act 19931.00infobox
Income and Corporation Taxes Act 1988Amended byEmployment Tribunals Act 19961.00infobox
Income and Corporation Taxes Act 1988Amended byEmployment Rights Act 19961.00infobox
Income and Corporation Taxes Act 1988Amended byLimited Liability Partnerships Act 20001.00infobox
Income and Corporation Taxes Act 1988Amended byCapital Allowances Act 20011.00infobox
Income and Corporation Taxes Act 1988Amended byNational Health Service (Consequential Provisions) Act 20061.00infobox
Income and Corporation Taxes Act 1988Amended byCorporation Tax Act 20101.00infobox
Income and Corporation Taxes Act 1988Amended byStatute Law (Repeals) Act 20131.00infobox
Income and Corporation Taxes Act 1988Amended byCo-operative and Community Benefit Societies Act 20141.00infobox
Income and Corporation Taxes Act 1988AmendsProvisional Collection of Taxes Act 19681.00infobox
Income and Corporation Taxes Act 1988AmendsFriendly Societies Act 19741.00infobox
Income and Corporation Taxes Act 1988AmendsAirports Act 19861.00infobox
Income and Corporation Taxes Act 1988AmendsSee § Repealed enactments1.00infobox
Income and Corporation Taxes Act 1988Citation1988 c. 11.00infobox
Income and Corporation Taxes Act 1988CommencementFor personal taxation tax year 1988-1989 and after For corporation taxation company accounting periods ending after 5 April 1988 Except ss. 96, 380 to 384, 393, 394, 400, 703 an…1.00infobox
Income and Corporation Taxes Act 1988Long titleAn Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obs…1.00infobox
Income and Corporation Taxes Act 1988Repeals/revokesSee § Repealed enactments1.00infobox
Income and Corporation Taxes Act 1988Royal assent9 February 19881.00infobox
Income and Corporation Taxes Act 1988Territorial extentUnited Kingdom1.00infobox

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