Finance (No.2) Bill

Finance (No.2) Bill - continued	House of Commons

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	SCHEDULE 7
	REMOVAL OF UNNECESSARY REFERENCES TO GAINS
	The following are the provisions of the Taxes Acts in which the amendments specified in section 46(3) are to be made.
	1. In the Taxes Act 1988: sections 53(1) and (3), 55(1), 60(1) and (2) (twice), 61(1) (twice), 63A(1), (3) and (5), 65(2A) and (5)(b), 65A(2), 68(1), 74(1) opening words and paragraph (m), 77(1) and (2)(a)(i), 79(1), 79A(1), 80(10), 82(1) and (5), 83, 84A(2)(a), 85(1)(a), 85A(2)(a), 86(2) definition of "deductible", 86A(2)(a), 87(2) and (6), 88(a), 89 (twice), 90(1)(a), 91(1) and (4)(a)(i), 91A(2) and (3)(a), 91B(2), (5)(a) and (6)(a), 91C(b), 94(1), 96(7), 97, 99(1) and (2), 100(1), (1D) and (1E) (twice each), 101(1) (twice) and (2)(a), 102(1), 103(1), (2)(a) (twice), (2)(b) (twice), (4)(a) and (5), 104(1) (twice), (2), (4), (5) and (7), 105(1)(a) (twice) and (4), 106(2), 107, 109(1)(b), 109A(2)(d), (4) and (4A), 110(3) (twice), (4) and (5) (three times), 110A(1), 111(2), (3) and (4) (twice), (7) (twice), (8)(a) and (11), 112(1A) and (1B), 113(1), 117(1), (3)(b) and (4), 118(1), 160(1C)(b), 291A(3)(f)(ii) (twice), 368(3) and (4)(a), 375A(1)(b), 379A(1)(a), (1)(b) (twice) and (7), 382(3), 385(4) (three times), 386(1), 388(1), (4) (four times), (5) (in the first two places) and (7), 400(6), 401(1)(b), 486(10) (twice), 491(3) (twice), (4), (5), (6), (8)(b) (twice) and (11), 509(1) (twice), 526(1)(b), 528(1)(a), 556(3)(a), 557 side note, (1) (twice) and (2)(a), (b) and (c), 559(4)(b) and (5) (twice), 568(1), 570(1), 577(1)(a) and (9), 577A(1) and (1A), 579(2), 588(3), 589A(8), 730C(1), 770(2)(a)(iii) and (b)(iii), 776(6)(a) and (b), 779(13)(b), 780(3)(a), 781(4)(a) and (5)(b), 782(1)(a), (2) and (3), 785 definition of "capital sum" where the words first occur, 830(4) in the second place, Schedule 5, paragraphs 1(1), 2(6) meaning of "qualifying year of assessment", 3(1) and (4)(b), 5(1), 6(4) meaning of "qualifying year of assessment" and (5) and 8(7) (three times), Schedule 21, paragraph 6(1)(b) and (3) (twice).
	2. In the Finance Act 1988: section 73(2), Schedule 12, paragraph 2(2).
	3. In the Finance Act 1989: sections 67(2)(a), 76(1) and (4)(a) and 112(1).
	4. In the Capital Allowances Act 1990: sections 12, 17(1) (twice), 18(13), 23(1)(c), 33A(3), 35(2), 42(1)(b) (twice), 43(2), 44(2)(a), 45(2), (4) and (5), 65(3), 68(7) and (10) (twice), 69(1) and (2), 70(1), 71(1), 80(1)(b), 109(1)(c), 115(2A), 136 and 153(2)(b).
	5. In the Finance Act 1990: section 126(2).
	6. In the Finance Act 1991: section 121.
	7. In the Taxation of Chargeable Gains Act 1992: sections 39(1) (in the first place) and (2) (in both places), 41(4) and (5) and 164L(8) (twice).
	8. In the Finance (No. 2) Act 1992: section 42(8) and Schedule 12, paragraphs 3(3)(c) and 4(2) (twice).
	9. In the Finance Act 1994: Schedule 24, paragraph 12(2).
	10. In the Finance Act 1995: section 126(6) and (7).
	11. In the Finance Act 1996: sections 80(2) (in the second place) and 82(2)(a) and (b).
	12. In the Finance Act 1997: Schedule 12, paragraph 8(4)(a).

Prepared 24 June 1998