Income and Corporation Taxes Act 1988 (ICTA) | Practical Law
Income and Corporation Taxes Act 1988 (ICTA)
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Income and Corporation Taxes Act 1988 (ICTA)
Practical Law UK Glossary 0-107-6254
(Approx. 3 pages)
Glossary
Income and Corporation Taxes Act 1988 (ICTA)
The statute which used to govern income and
corporation tax
in the UK. ICTA, very few sections of which remain in force after 31 March 2010, has been rewritten by the
Income Tax (Earnings and Pensions) Act 2003
, the
Income Tax (Trading and Other Income) Act 2005
, the
Income Tax Act 2007
, the
Corporation Tax Act 2009
, the
Corporation Tax Act 2010
and the
Taxation (International and Other Provisions) Act 2010
.