Income and Corporation Taxes Act 1988
PUBLIC GENERAL ACT OF PARLIAMENT OF THE UNITED KINGDOM
S660A; Settlements legislation; ICTA 88; ICTA 1988
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.