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PART III |
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INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX |
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(1) Relief for qualifying maintenance payments |
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| Chapter | Short title | Extent of repeal |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
In section 347B(5A), the words after paragraph (b). |
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| | This repeal has effect for the year 1999-00 and subsequent years of assessment.
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(2) Advance corporation tax |
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| Chapter | Short title | Extent of repeal |
1968 c. 2. |
The Provisional Collection of Taxes Act 1968. |
In section 1(1), the words "(including advance corporation tax)". |
1970 c. 9. |
The Taxes Management Act 1970. |
Section 10(4).
In section 87, in subsection (1), the words "13 or", in subsection (2), paragraph (a), in subsection (6), the words "13 or" and, in subsection (7), the words "advance corporation tax and".
Section 87A(4), (4B) and (7).
Section 94(8).
In section 98, in the second column of the Table, the words "Schedule 13;" and "Schedule 13A, paragraphs 11, 12 and 13;". |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
Section 14(1) and (3) to (5).
In section 75(2), the words "group income".
In section 116(2), paragraph (d).
Sections 238 to 241.
Sections 245, 245A, 245B and 246.
In section 247-
(a) subsections (1), (2) and (3),
(b) in subsection (5), the words "and shall not apply to a dividend" onwards,
(c) in subsection (6), paragraph (a) and the words "advance corporation tax ought to have been paid or", "as the case may be", "paying or", "receiving or" and "the advance corporation tax had been duly paid or",
(d) in subsection (7), the words "paying or" and "receiving or", and
(e) in subsection (10), the words "dividends or", and "and references to "group income" shall be construed accordingly".
In section 248, in subsections (2) and (3), the words "dividends or other".
In section 252(1), paragraph (a).
In section 253, in subsection (1), paragraph (b) and the words "and to Schedule 13", subsection (2) and, in subsection (3)(a), the words "advance corporation tax or".
Section 255.
Section 434(3), (6) and (8).
Section 434C.
In section 490(1), the words "(including group income)".
Sections 497 to 499.
Section 703(4) to (6).
In section 704, in paragraph A, sub-paragraph (d).
Section 705(6) to (8).
Section 797(4) and (5).
In section 802(2)(a), the words "and group income".
In section 813(6), paragraph (b).
Section 826(2A), (7), (7AA) and (7CA).
In section 832(1), the definitions of "franked payment", "group income", "the rate of advance corporation tax" and "surplus of franked investment income".
Schedules 13 and 13A.
In Schedule 24, in paragraph 6, sub-paragraph (1)(a) and, in sub-paragraph (2), the words "dividends or", and paragraph 7.
In Schedule 26, paragraph 2.
In Schedule 29, paragraphs 10(4)(c) and (7). |
1989 c. 26. |
The Finance Act 1989. |
Section 97.
Section 98.
Section 99(2).
Section 149(3)(c). |
1990 c. 29. |
The Finance Act 1990. |
Section 45(6). |
1992 c. 12. |
The Taxation of Chargeable Gains Act 1992. |
In Schedule 10, paragraph 14(15). |
1993 c. 34. |
The Finance Act 1993. |
Section 78.
Section 81.
In Schedule 6, paragraphs 12 and 16.
In Schedule 14, paragraphs 4(1) and 10(1), (3), (5) and (6). |
1994 c. 9. |
The Finance Act 1994. |
In Schedule 16, paragraphs 2, 3(1) to (4), (11) and (13) and 20(3). |
1995 c. 4. |
The Finance Act 1995. |
In Schedule 8, paragraphs 18, 19(3) and 22.
In Schedule 24, paragraphs 9 and 12(1), (2), (4) and (5). |
1996 c. 8. |
The Finance Act 1996. |
Section 139.
In Schedule 14, paragraphs 1(2) and 48(2).
In Schedule 23, paragraphs 1 to 3, 5 and 7 to 9.
Schedule 25. |
1997 c. 58. |
The Finance (No. 2) Act 1997. |
Section 50(2).
In Schedule 3, paragraph 3(3), (4), (6) and (7).
In Schedule 4, paragraphs 8, 9, 18 and 23. |
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| | These repeals have effect in accordance with Schedule 3 to this Act.
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(3) Interest on gilt-edged securities |
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| Chapter | Short title | Extent of repeal |
1970 c.9. |
The Taxes Management Act 1970. |
In the Table in section 98, in the entry in the second column relating to the Taxes Act 1988, the words "regulations under section 51B;". |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
Section 51B.
In Schedule 19AB, in paragraph 3(1C) (as inserted by Schedule 34 to the Finance Act 1996), paragraph (c) and the word "or" immediately preceding it. |
1995 c. 4. |
The Finance Act 1995. |
Section 78. |
1996 c. 8. |
The Finance Act 1996. |
In Schedule 6, paragraph 4. |
1997 c. 58. |
The Finance (No. 2) Act 1997. |
In section 37-
(a) subsection (6); and
(b) in subsection (11), the word "51B". |
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| | These repeals have effect in accordance with section 37(3) of this Act.
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(4) Rents and other receipts from land |
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| Chapter | Short title | Extent of repeal |
1970 c. 9. |
The Taxes Management Act 1970. |
In section 42(7), the reference to section 579(4) of the Taxes Act 1988.
In the second column of the Table in section 98, the reference to section 41(2) of the Taxes Act. |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
Section 15(2).
In section 24-
(a) in subsection (6), paragraph (c) and the word "and" preceding it;
(b) subsection (7).
Section 25.
In section 26-
(a) in subsection (1)(a), the words "at a full rent (not being a tenant's repairing lease";
(b) subsection (2)(a).
Sections 28 and 29.
Section 31.
Section 33.
Sections 33A and 33B.
Section 40(5).
Section 41.
Section 42A(8).
Section 65(2A) and (2B).
In section 82(6), the words from "and shall be treated" to the end.
Section 87(10).
In section 96(11), the words from "or to any profits" to the end.
Section 401(1B).
Section 404(6)(c).
Section 434E(3).
Section 488(3).
Section 494(4) and (5).
In section 577(1) and (9), the words "Schedule A or".
In section 577A(1) and (1A), the words "Schedule A or".
Section 579(4).
Section 588(4A).
Section 589(9A).
Schedule 1. |
1990 c. 1. |
The Capital Allowances Act 1990. |
Section 15(2), (2A) and (3).
Section 15A.
Section 28A(2).
In section 29-
(a) in subsection (1), the words "Subject to subsection (1A) below,";
(b) subsection (1A).
In section 53(1)(b), the words "or for leasing otherwise than in the course of a trade".
Section 61(6).
Section 67(2), (3) and (3A).
In section 73-
(a) subsection (1A); and
(b) in subsection (2), the words "and section 67(3)".
In section 159(1A), the words from "or to any such activities" to the end.
In Schedule 1, paragraph 8(3). |
1990 c. 29. |
The Finance Act 1990. |
In Schedule 14, paragraph 2(a) and (b). |
1991 c. 31. |
The Finance Act 1991. |
In Schedule 15, paragraphs 13 and 26. |
1992 c. 48. |
The Finance (No.2) Act 1992. |
Sections 57 and 58. |
1995 c.4. |
The Finance Act 1995. |
Section 39.
Section 41.
In Schedule 6, paragraphs 1, 4 to 7, 9 to 16, 20 to 25, 29, 30, 32 and 34 to 37. |
1996 c. 8. |
The Finance Act 1996. |
In Schedule 14, paragraph 32(4).
In Schedule 20, paragraph 30.
In Schedule 39, in paragraph 1-
(a) sub-paragraph (2);
(b) in sub-paragraph (4), the words from the beginning to "passed, and". |
1997 c. 16. |
The Finance Act 1997. |
In Schedule 12, paragraphs 3(6), 6(9)(b), 8, 13(7) and 20(b).
In Schedule 15, paragraphs 2(2), 5(1) and (2) and 6. |
1997 c. 58. |
The Finance (No.2) Act 1997. |
In Schedule 7, paragraph 3. |
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| | These repeals have effect in accordance with section 38(2) and (3) of this Act.
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(5) Land managed as one estate etc. |
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| Chapter | Short title | Extent of repeal |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
Sections 26 and 27. |
1998 c. . |
The Finance Act 1998. |
In Schedule 5, paragraphs 6 and 7. |
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| | These repeals have effect in accordance with section 39 of this Act.
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