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WebIncome and Corporation Taxes Act 1988 Consolidated Text As Enacted Cited authorities 621 Cited in Amendments 17782 Related Vincent Income and Corporation Taxes Act 1988 PART I: THE CHARGE TO TAX Income tax 1: The charge to income tax. 1A: Application of lower rate to income from savings and distributions. WebIncome and Corporation Taxes Act 1988 (ICTA) The statute which used to govern income and corporation tax in the UK. data table and lookup table

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