Commentary on Sections General Part 1: Income and Corporation Taxes Act 1988 Paragraph 28
3593.This paragraph provides for the omission of various provisions that are rewritten in this Act. Section 191 of ICTA exempts some allowances paid under schemes set up under the Job Release Act 1977. The last Order authorising payments under the Job Release Act 1977 was 1987 SI 1339, which extended the effect of the Act to 29 September 1988. So this section is spent and is not rewritten.