Commentary on Sections General Part 1: Income and Corporation Taxes Act 1988 Paragraph 22
3589.This paragraph provides for the omission of various provisions that are rewritten in this Act. Section 150(a) of ICTA taxes 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 rule is spent and is not rewritten.