- Income and Corporation Taxes Act 1988
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(ICTA)The statute which governs income and corporation tax in the UK.Related links
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
Income and Corporation Taxes Act 1988
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Income and Corporation Taxes Act 1988 — Infobox UK Legislation short title=Income and Corporation Taxes Act 1988 parliament=United Kingdom Parliament long title=An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments… … Wikipedia
Corporation Tax Act 2010 — Parliament of the United Kingdom Long title An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes … Wikipedia
income tax — n: a tax on the net income of an individual or a business compare excise, property tax Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
1988 — Cette page concerne l année 1988 du calendrier grégorien. Pour le nombre 1988, voir 1988 (nombre). Années : 1985 1986 1987 1988 1989 1990 1991 Décennies : 1950 … Wikipédia en Français
En 1988 — 1988 Cette page concerne l année 1988 du calendrier grégorien. Pour le nombre 1988, voir 1988 (nombre). Années : 1985 1986 1987 1988 1989 1990 1991 Décennies … Wikipédia en Français
United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government … Wikipedia
List of Statutory Instruments of the United Kingdom, 1988 — NOTOC This is a complete list of all 1558 Statutory Instruments published in the United Kingdom in the year 1988.1 100* Origin of Goods (Petroleum Products) Regulations 1988 S.I. 1988/1 * Export of Sheep (Prohibition) (No.2) Amendment Order 1988… … Wikipedia
group income election — Under the Income and Corporation Taxes Act 1988 group companies (at least 75% owned) can elect to pay dividends among themselves gross without deducting ACT. Easyform Glossary of Law Terms. UK law terms. group income election … Law dictionary
Part 2 of the Income Tax (Trading and Other Income) Act 2005 — The statutory provision under which profits of trades, professions and vocations are subject to income tax in the UK. Part 2 of the Income Tax (Trading and Other Income) Act 2005 came into force on 6 April 2005 and replaces Schedule D of the… … Law dictionary
Part 3 of the Income Tax (Trading and Other Income) Act 2005 — The statutory provision under which individuals are subject to income tax in the UK in respect of profits from property. Part 3 of the Income Tax (Trading and Other Income) Act 2005 came into force on 6 April 2005 and partially replaces Schedule… … Law dictionary
