 | |
| |
(20) Retirement benefit schemes |
| |
| Chapter | Short title | Extent of repeal |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
In section 591C(3), the words "in his capacity as such". |
|
| |
(21) Personal pension schemes |
| |
| Chapter | Short title | Extent of repeal |
1970 c. 9. |
The Taxes Management Act 1970. |
In section 98, in the Table, the entry relating to section 652 of the Taxes Act 1988. |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
Section 652. |
|
| | Subsection (4) of section 94 of this Act applies in relation to these repeals as it applies in relation to subsections (2) and (3)(b) of that section.
|
| |
(22) Accrued income |
| |
| Chapter | Short title | Extent of repeal |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
In section 717-
(a) in subsection (1), the words "or (4)";
(b) subsections (4) and (5). |
|
| |
(23) Dealers in securities etc |
| |
| Chapter | Short title | Extent of repeal |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
Section 470(1) and (3).
Section 471.
Section 472.
In section 473(2), the words after paragraph (b). |
1989 c. 26. |
The Finance Act 1989. |
Section 80. |
1996 c. 8. |
The Finance Act 1996. |
In Schedule 21, paragraphs 12 and 13. |
|
| | 1. The repeal of section 471 of the Taxes Act 1988, the words after paragraph (b) in section 473(2) of that Act and paragraph 12 of Schedule 21 to the Finance Act 1996 has effect in accordance with section 99(5) of this Act.
|
| | 2. The repeal of section 472 of the Taxes Act 1988 and paragraph 13 of Schedule 21 to the Finance Act 1996 has effect in accordance with section 99(6) of this Act.
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| |
(24) Distributions and manufactured dividends: miscellaneous amendments |
| |
| Chapter | Short title | Extent of repeal |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
In section 737D(2), the words "manufactured dividend".
In Schedule 23A-
(a) in paragraph 2, in sub-paragraph (3), paragraph (a), sub-paragraphs (4) and (5) and, in sub-paragraph (6), paragraph (b) and the word "and" immediately preceding it;
(b) in paragraph 2A, in sub-paragraph (1), the words "together with an amount equal to the notional ACT" and sub-paragraph (3). |
|
| | These repeals have effect in accordance with section 100 of this Act.
|
| |
(25) Transfer pricing etc |
| |
| Chapter | Short title | Extent of repeal |
1970 c. 9. |
The Taxes Management Act 1970. |
In the Table in section 98-
(a) in the first column, the entry relating to section 772(1) and (3) of the Taxes Act 1988; and
(b) in the second column, the entry relating to section 772(6) of that Act. |
1990 c. 1. |
The Capital Allowances Act 1990. |
In Schedule 1, paragraph 8(32). |
1990 c. 29. |
The Finance Act 1990. |
In Schedule 14, paragraph 12. |
|
| | These repeals have effect in accordance with section 106(5) of this Act.
|
| |
(26) Directions by the Board |
| |
| Chapter | Short title | Extent of repeal |
1993 c. 34. |
The Finance Act 1993 |
In section 135(1), paragraph (d), and the word "and" immediately preceding that paragraph.
In section 136-
(a) paragraph (d) of subsection (1) and the word "and" immediately preceding that paragraph; and
(b) in each of subsections (5) and (9), the words after paragraph (b).
In section 136A, in each of subsections (3) and (7), the words after paragraph (b).
In section 137(1), paragraph (d), and the word "and" immediately preceding that paragraph. |
1994 c. 9. |
The Finance Act 1994. |
In section 167(2), paragraph (b), and the word "and" immediately preceding that paragraph. |
|
| | These repeals have effect in accordance with section 107(4) of this Act.
|
| |
(27) Controlled foreign companies |
| |
| Chapter | Short title | Extent of repeal |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
In section 747(1), the words "the Board have reason to believe that" and "and the Board so direct,".
Section 748(2).
In section 751(1)(b), the words "not being the subject of an earlier direction under section 747(1)".
Section 753.
Section 754(4).
Section 755.
In Schedule 24, paragraph 4(2A), in paragraph 9, in sub-paragraph (1) the words "Subject to sub-paragraph (2) below" and sub-paragraphs (2), (5) and (6) and paragraphs 11 and 11A(3) and (6).
In Schedule 26, in paragraph 1, in sub-paragraph (1), paragraph (c) and the word "and" immediately preceding it, and the words "or, as the case may be, of the excess of it referred to in paragraph (c) above" and sub-paragraphs (4) and (6). |
1996 c. 8. |
The Finance Act 1996. |
In Schedule 36, in paragraph 3, sub-paragraph (6)(b) and the word "and" immediately preceding it and sub-paragraph (7). |
|
| | These repeals have effect in accordance with paragraph 37 of Schedule 17 to this Act.
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| |
(28) Company tax returns etc. |
| |
| Chapter | Short title | Extent of repeal |
1970 c. 9. |
The Taxes Management Act 1970. |
Section 10.
Section 11.
Sections 11AA to 11AE.
In section 12(2), the words "or section 11".
In section 12B(1), the words ", 11".
In section 19A(1), the words ", 11AB(1)".
In section 28A-
(a) in subsection (1), the words "or 11AB(1)";
(b) in subsection (7B), paragraph (b) and the word "and" preceding it;
(c) subsection (7C).
Sections 28AA and 28AB.
Sections 28D, 28E and 28F.
In section 29-
(a) in subsection (3)(b), the words "in the case of a return under section 8 or 8A,";
(b) subsection (10).
In section 30-
(a) in subsection (2)(a), the words "or 825";
(b) subsection (2A);
(c) in subsection (3), the words "or corporation tax";
(d) subsections (3A) and (4A).
Section 33(5)(c).
In section 33A(1), the words "under section 9 or 11AA of this Act".
Sections 41A, 41B and 41C.
In section 42-
(a) in subsections (2), (9) and (11)(a), the words ", 11";
(b) subsections (4) and (4A);
(c) in subsection (5), the words from "and the reference in subsection (4)" to the end;
(d) subsection (13)(c).
In section 46(2), the words "and in particular save as provided by section 29 of this Act".
In section 65(3), the words from "for the recovery of" to the end of paragraph (b).
Section 94.
Section 96.
In section 97A, paragraph (b) and the word "or" preceding it. |
1987 c. 51. |
The Finance (No.2) Act 1987. |
Sections 82 and 83.
Section 88. |
1988 c. 1. |
The Income and Corporation Taxes Act 1988. |
In section 7-
(a) in subsection (2), the words "by an assessment made";
(b) subsections (5) to (7).
In section 11(3), the words "by an assessment made".
In Schedule 13A-
(a) in paragraph 14(1), the words from "(which correspond" to "Management Act)";
(b) in paragraph 14(8), the words from "against an amendment" to the end.
Schedule 17A.
In Schedule 29, in paragraph 10-
(a) in sub-paragraph (3), the words "and (3A)"; and
(b) sub-paragraph (7). |
1988 c. 39. |
The Finance Act 1988. |
Section 121. |
1990 c. 1. |
The Capital Allowances Act 1990. |
Section 145A.
Schedule A1. |
1990 c. 29. |
The Finance Act 1990. |
Section 91.
Section 95.
Section 98(3).
Section 100.
Section 102.
Schedules 15 and 16. |
1993 c. 34. |
The Finance Act 1993. |
In Schedule 14, paragraphs 1, 2 and 6. |
1994 c. 9. |
The Finance Act 1994. |
Sections 181 to 183.
Section 195.
Section 197.
In Schedule 19, paragraphs 8(1), 10, 14 to 16, 17(3) and 19. |
1995 c. 4. |
The Finance Act 1995. |
Section 104(5).
Section 107(5) and (6). |
1996 c. 8. |
The Finance Act 1996. |
Section 121(5).
Section 170.
In Schedule 19, in paragraph 2, the words "11AB(1),".
In Schedule 20, paragraph 28(5).
In Schedule 24, paragraphs 2 to 4, 6, 7, 8(2) and 13.
In Schedule 34, paragraph 1(8). |
1997 c. 58. |
The Finance (No.2) Act 1997. |
In Schedule 4, paragraph 3. |
1998 c. . |
The Finance Act 1998. |
In Schedule 3, paragraph 5.
In Schedule 5, paragraph 33. |
|
| | These repeals have effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of section 115 of this Act.
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| |
(29) Chargeable gains: applicable rate |
| |
| Chapter | Short title | Extent of repeal |
1992 c. 12. |
The Taxation of Chargeable Gains Act 1992. |
In section 4(1), the words "and section 5".
Section 5. |
1993 c. 34. |
The Finance Act 1993. |
In Schedule 6, paragraph 23. |
|
| | These repeals have effect in accordance with section 118(2) of this Act.
|
| |
(30) Chargeable gains: offshore settlements |
| |
| Chapter | Short title | Extent of repeal |
1992 c. 12. |
The Taxation of Chargeable Gains Act 1992. |
In section 87(1), the words from "if the settlor" to the end of the subsection.
In section 88(1), paragraph (c) and the word "and" immediately preceding it.
In Schedule 5, paragraph 9(2) and (8). |
|
| | 1. The repeals in sections 87 and 88 of the Taxation of Chargeable Gains Act 1992 have effect in accordance with section 128 of this Act.
|
| | 2. The repeal of paragraph 9(2) of Schedule 5 to that Act has effect in accordance with section 130(2) of this Act.
|
| | 3. The repeal of paragraph 9(8) of that Schedule has effect in accordance with section 129(4) of this Act.
|
| |
(31) Retirement relief |
| |
| Chapter | Short title | Extent of repeal |
1992 c. 12. |
The Taxation of Chargeable Gains Act 1992. |
Sections 163 and 164.
In section 165, in subsection (3), paragraphs (a) and (b) and, in subsection (6), the words "and (in appropriate cases) Schedule 6".
In section 241(3), the words "and Schedule 6".
In section 260(5), the words from "or, if part of the gain" to the end.
Schedule 6.
In Schedule 7, paragraph 8. |
1993 c. 34. |
The Finance Act 1993. |
In Schedule 7, paragraphs 1(2) and 2. |
1994 c. 9. |
The Finance Act 1994. |
Section 92. |
1996 c. 8. |
The Finance Act 1996. |
Section 176.
In Schedule 20, paragraph 66.
In Schedule 21, paragraph 44.
In Schedule 39, paragraph 7. |
|
| | The above repeals have effect in relation to disposals in the year 2003-04 and subsequent years of assessment.
|
| |
(32) Abolition of certain CGT reliefs |
| |
| Chapter | Short title | Extent of repeal |
1992 c. 12. |
The Taxation of Chargeable Gains Act 1992. |
In Part V, Chapter IA.
Sections 254 and 255. |
|
| | 1. The repeal of Chapter IA of Part V of the Taxation of Chargeable Gains Act 1992 has effect in relation to acquisitions made on or after 6th April 1998.
|
| | 2. The other repeals have effect in relation to loans made on or after 17th March 1998.
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