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The Income and Corporation Taxes Act 1988, also known as ICTA, was the foremost United Kingdom Act of Parliament 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, ICTA primarily covered income tax (paid principally by individuals) and corporation tax (paid principally by companies). It is the longest Act of Parliament to have ever been written.

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  • Income and Corporation Taxes Act 1988 (en)
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  • The Income and Corporation Taxes Act 1988, also known as ICTA, was the foremost United Kingdom Act of Parliament 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, ICTA primarily covered income tax (paid principally by individuals) and corporation tax (paid principally by companies). It is the longest Act of Parliament to have ever been written. (en)
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statute book chapter
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territorial extent
  • Whole United Kingdom (en)
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 obsolete section 339 of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980. (en)
parliament
  • Parliament of the United Kingdom (en)
short title
  • Income and Corporation Taxes Act 1988 (en)
status
  • Substantially replaced (en)
has abstract
  • The Income and Corporation Taxes Act 1988, also known as ICTA, was the foremost United Kingdom Act of Parliament 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, ICTA primarily covered income tax (paid principally by individuals) and corporation tax (paid principally by companies). It is the longest Act of Parliament to have ever been written. (en)
commencement
  • 0001-04-05 (xsd:gMonthDay)
  • For personal taxation tax year 1988-1989 and after (en)
  • Except ss. 96, 380 to 384, 393, 394, 400, 703 and 812 (en)
royal assent
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