Overview Part 1: Income and Corporation Taxes Act 1988 Sections 835 and 836
3218.Some provisions of these sections are not being rewritten.
3219.Section 835(2) and section 836 are obsolete in the context of Self Assessment.
3220.Section 835(6)(b) concerned charges on income, and has been replaced by rules providing that the relevant payments are deductions from income (if appropriate) in the year in which they are paid. See Change 138 in Annex 1.
3221.Section 835(7)(b) and (8) are unnecessary now that the structure of the tax calculation has been made more explicit.