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Statements

Subject Item
dbr:Income_and_Corporation_Taxes_Act_1988
rdfs:label
Income and Corporation Taxes Act 1988
rdfs:comment
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.
dcterms:subject
dbc:Income_tax_in_the_United_Kingdom dbc:Tax_legislation_in_the_United_Kingdom dbc:1988_in_economics dbc:United_Kingdom_Acts_of_Parliament_1988
dbo:wikiPageID
4546428
dbo:wikiPageRevisionID
1088079630
dbo:wikiPageWikiLink
dbr:Income_Tax_(Earnings_and_Pensions)_Act_2003 dbr:Income_Tax_(Trading_and_Other_Income)_Act_2005 dbr:Pensions_in_the_United_Kingdom dbr:Finance_Act dbr:United_Kingdom_corporation_tax dbc:Income_tax_in_the_United_Kingdom dbc:Tax_legislation_in_the_United_Kingdom dbr:Schedular_system_of_taxation dbr:Companies dbr:Taxation_of_Chargeable_Gains_Act_1992 dbr:Income_Tax_Act_2007 dbr:Tax_Law_Rewrite_Project dbr:Finance_Act_1995 dbr:UK_tax_law dbr:UK_labour_law dbr:Act_of_Parliament dbr:Corporation_Tax_Act_2010 dbc:1988_in_economics dbr:United_Kingdom dbr:Settlor dbc:United_Kingdom_Acts_of_Parliament_1988 dbr:Income_tax dbr:HM_Revenue_and_Customs dbr:List_of_Acts_of_Parliament_of_the_United_Kingdom_Parliament,_1980-1999 dbr:House_of_Commons_Members'_Fund_Act_2016 dbr:Inland_Revenue dbr:Umbrella_company dbr:Capital_Allowances_Act_2001
owl:sameAs
freebase:m.0c86f5 wikidata:Q6015036 n14:4nW2x
dbp:statuteBookChapter
1988
dbp:wikiPageUsesTemplate
dbt:Tax-stub dbt:Infobox_UK_legislation dbt:More_citations_needed dbt:UK-statute-stub dbt:UK_legislation dbt:UK-LEG dbt:Empty_section dbt:Use_dmy_dates dbt:Reflist
dbp:territorialExtent
Whole United Kingdom
dbp:longTitle
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.
dbp:parliament
Parliament of the United Kingdom
dbp:shortTitle
Income and Corporation Taxes Act 1988
dbp:status
Substantially replaced
dbo: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.
dbp:commencement
For personal taxation tax year 1988-1989 and after 0001-04-05 Except ss. 96, 380 to 384, 393, 394, 400, 703 and 812
dbp:royalAssent
1988-02-09
prov:wasDerivedFrom
wikipedia-en:Income_and_Corporation_Taxes_Act_1988?oldid=1088079630&ns=0
dbo:wikiPageLength
4898
foaf:isPrimaryTopicOf
wikipedia-en:Income_and_Corporation_Taxes_Act_1988