Income and Corporation Taxes Act 1988
The statute which governs income and corporation tax in the UK.
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Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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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

  • Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… …   Wikipedia

  • 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

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