The Income and Corporation Taxes Act 1988 is the most heavily amended Act, with over 13,000 changes over 30 years.

The editorial team of Legislation.gov.uk has announced that the Income and Corporation Taxes Act 1988 is now up to date.

Though some changes remain outstanding, any changes that have already been made by the team appear in the content and are referenced with annotations.

Dan Neidle, Partner of law firm Clifford Chance, noted that more clarity with the provisions of the Act is a long-awaited event: “It’s a quiet scandal that we’re all governed by – and pay tax under – legislation that you can’t read without paying specialist publishers a small fortune. Great to see some progress being made on this front.”

You can view the updated Act here.

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Karen Wilkinson works at London School of Finance and Law and writes articles on UK tax law for My Taxes Plus and other financial magazines.

 

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