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Income Tax (Trading and Other Income) Bill


Income Tax (Trading and Other Income) Bill
Schedule 3 — Repeals and revocations

571

 

Schedule 3

Section 884

 

Repeals and revocations

 

Reference

Extent of repeal or revocation

 
 

Finance Act 1950 (c.15)

In section 40(3), the words “by the Special

 
  

Commissioners under Case VI of Schedule D”

 

5

  

and “under that Case”.

 
 

Chevening Estate Act 1959

Section 2(1)(a).

 
 

(c.49)

  
 

Taxes Management Act 1970

In section 9(1), the words “233(1),” and “, 249(4),

 
 

(c. 9)

421(1) or 547(5)”.

 

10

  

Section 9D.

 
  

Section 12AE(2)(a).

 
  

Section 30(4).

 
  

In section 31(3), the words “9D or”.

 
  

In section 42(7) the word “and” before

 

15

  

paragraph (d).

 
  

In section 46B(4)—

 
  

(a)   

the words “of the principal Act”, and

 
  

(b)   

paragraph (b).

 
  

Section 46C(3)(a).

 

20

  

In section 59B(1), the words “233(1),” and “,

 
  

249(4), 421(1) or 547(5)”.

 
  

In the Table in section 98, in each column—

 
  

(a)   

the entry relating to regulations under

 
  

section 326C of ICTA, and

 

25

  

(b)   

the entry relating to section 660F of

 
  

ICTA.

 
 

Oil Taxation Act 1975 (c. 22)

In section 3(2), in the first sentence, the words

 
  

“less the amount of the rebate recoverable

 
  

(within the meaning of that subsection)”.

 

30

 

Chevening Estate Act 1987

Section 4(a).

 
 

(c.20)

  
 

Income and Corporation Taxes

In section 1(1), paragraph (a) and the word

 
 

Act 1988 (c. 1)

“and” at the end of paragraph (b).

 
  

In section 1A—

 

35

  

(a)   

in subsection (2)(aa), the words “under

 
  

Case VI of Schedule D”,

 
  

(b)   

in subsection (4), paragraph (b) and the

 
  

word “or” at the end of paragraph (a),

 
  

and

 

40

  

(c)   

subsection (7).

 
  

Section 4(1B).

 
  

In section 9—

 
  

(a)   

in subsection (3)(a), the words “, as they

 
  

apply for purposes of income tax”, and

 

45

  

(b)   

in subsection (6), the words “60 to 69,”

 
  

Section 18(6).

 
  

Sections 20 and 21.

 
 

 

Income Tax (Trading and Other Income) Bill
Schedule 3 — Repeals and revocations

572

 
 

Reference

Extent of repeal or revocation

 
 

Income and Corporation Taxes

In section 21A—

 
 

Act 1988 (c. 1)—cont.

(a)   

in subsection (2), the words “sections 112

 
  

and 113 of that Act (expenditure in

 
  

connection with provision of security

 

5

  

asset or service);”, and

 
  

(b)   

in subsection (4), the words “section 82

 
  

(interest paid to non-residents),” and the

 
  

words “section 96 (farming and market

 
  

gardening: relief for fluctuating

 

10

  

profits),”.

 
  

In section 21B, the words “, 108, 109A” and the

 
  

words “section 113 (effect for income tax

 
  

purposes of change in the persons engaged

 
  

on trade);”.

 

15

  

Sections 31A and 31B.

 
  

In section 37(1), the word “or” at the end of

 
  

paragraph (a).

 
  

In section 43C(3), the word “or” at the end of

 
  

paragraph (a).

 

20

  

In section 59—

 
  

(a)   

subsections (1) and (2), and

 
  

(b)   

in subsection (3), the words “under

 
  

Schedule D”.

 
  

Sections 60 to 65A.

 

25

  

Sections 68 to 69.

 
  

Section 71.

 
  

In section 72(1), the words “income tax or” and

 
  

“year of assessment,”. 

 
  

Section 74(1)(b) and (o).

 

30

  

Section 77.

 
  

Sections 80 to 82.

 
  

Section 84(3B)

 
  

In section 87(1), the word “or” at the end of

 
  

paragraph (a).

 

35

  

In section 90(3), the words “113(1) or”.

 
  

In section 91A(2), the words “income tax or”.

 
  

In section 91B(2), the words “income tax or”.

 
  

Section 95(1A)(a).

 
  

Sections 95A and 96.

 

40

  

In section 100(2), the words “or vocation” in

 
  

both places where they occur.

 
  

In section 101—

 
  

(a)   

in subsection (1), the words “or

 
  

vocation”, wherever they occur,

 

45

  

(b)   

in subsection (2) the words “or

 
  

vocation”,

 
  

(c)   

in subsection (2A), paragraph (a) and, in

 
  

paragraph (b), the words “in the case of

 
  

an election for the purposes of

 

50

  

corporation tax,” and “or vocation”, and

 
  

(d)   

in subsection (3) omit the words “or

 
  

vocation”, wherever they occur.

 
 

 

Income Tax (Trading and Other Income) Bill
Schedule 3 — Repeals and revocations

573

 
 

Reference

Extent of repeal or revocation

 
 

Income and Corporation Taxes

In section 102—

 
 

Act 1988 (c. 1)—cont.

(a)   

in subsection (1), the words “or

 
  

vocations”, and

 
  

(b)   

in subsection (2), the words “113 or” and

 

5

  

the words from “but those sections” to

 
  

the end.

 
  

In section 103—

 
  

(a)   

in subsection (1), the words “under Case

 
  

I or II of Schedule D”, and

 

10

  

(b)   

in subsection (3), paragraphs (b) and

 
  

(bb) and the words from “Paragraph (b)

 
  

above shall” to the end.

 
  

In section 104—

 
  

(a)   

in subsection (1), the words “under Case

 

15

  

I or II of Schedule D”, and

 
  

(b)   

in subsection (3), the words “and (b)”.

 
  

Sections 107 to 109.

 
  

In section 109A—

 
  

(a)   

subsection (3),

 

20

  

(b)   

in subsection (4), the unnumbered

 
  

paragraph beginning with “If any sum”,

 
  

and

 
  

(c)   

in subsection (4A), the unnumbered

 
  

paragraph beginning with “If any

 

25

  

sum”.

 
  

Section 110A and the italic cross-heading before

 
  

it.

 
  

In section 111, subsections (2) to (13).

 
  

Sections 112 and 113.

 

30

  

Section 121(1).

 
  

In section 122—

 
  

(a)   

in subsection (1), the words “for the

 
  

purposes of income tax, or as the case

 
  

may be” and the words “year or” in both

 

35

  

places where they occur,

 
  

(b)   

in subsection (2)(a), the words from

 
  

“brought into account” to “may be,”,

 
  

and

 
  

(c)   

subsection (4).

 

40

  

Sections 127 and 127A.

 
  

Section 128(1).

 
  

In section 214(1)(a), the words “chargeable to

 
  

tax under Case VI of Schedule D”.

 
  

In section 231, in subsection (1) the words “or a

 

45

  

person resident in the United Kingdom, not

 
  

being a company”, and subsections (3) and

 
  

(3AA).

 
  

In section 231AA(1A), the second sentence.

 
  

In section 231AB(1A), the second sentence.

 

50

  

Sections 232 and 233.

 
  

In section 249, subsections (4) to (7) and in

 
  

subsection (8) the words from “and

 
  

subsections (5)” onwards.

 
 

 

Income Tax (Trading and Other Income) Bill
Schedule 3 — Repeals and revocations

574

 
 

Reference

Extent of repeal or revocation

 
 

Income and Corporation Taxes

Section 251(2) to (6).

 
 

Act 1988 (c. 1)—cont.

Sections 251A to 251D.

 
  

In section 273, the words “, 617(3)”.

 
  

Section 314.

 

5

  

Section 322.

 
  

Sections 324 to 327A.

 
  

Sections 329 to 329AB.

 
  

Section 331.

 
  

Section 331A.

 

10

  

Section 332(3).

 
  

In section 332A, the words “and distributions by

 
  

such trusts”.

 
  

Section 333A.

 
  

In section 333B(9), the definition of “section 333

 

15

  

business”.

 
  

In section 347A, subsections (4) and (5).

 
  

In section 349(4)—

 
  

(a)   

in the definition of “qualifying certificate

 
  

of deposit” the words “as defined in

 

20

  

section 56(5)”, and

 
  

(b)   

in paragraph (b) of the definition of

 
  

“qualifying deposit right” the words “as

 
  

defined in section 56(5)”.

 
  

Section 349B(5).

 

25

  

Section 368(4).

 
  

In section 382(3), the words “under the

 
  

provisions of the Income Tax Acts applicable

 
  

to Case I or II of Schedule D”.

 
  

In section 385(4)—

 

30

  

(a)   

the words “under Case I of Schedule D”,

 
  

(b)   

the words “under that Case” in both

 
  

places where they occur.

 
  

In section 386(1), the words “under Schedule D”.

 
  

In section 388—

 

35

  

(a)   

in subsection (1), the words “under

 
  

Schedule D”,

 
  

(b)   

in subsection (4), the words “under

 
  

Schedule D”, and

 
  

(c)   

in that subsection, the words “under

 

40

  

Case I of Schedule D” in both places

 
  

where they occur.

 
  

In section 399—

 
  

(a)   

subsections (1) and (1A), and

 
  

(b)   

in subsection (5), the words from “and

 

45

  

the reference” to the end.

 
  

In section 421, in subsection (1), paragraphs (c)

 
  

and (d) and subsections (2) and (3).

 
  

Section 434(1A).

 
  

In section 437(1C), the word “and” at the end of

 

50

  

paragraph (b).

 
  

In section 477A, subsections (5) and (6) and in

 
  

subsection (9) the words from “but” to the

 
  

end of the subsection.

 
  

Section 480C.

 

55

 

 

Income Tax (Trading and Other Income) Bill
Schedule 3 — Repeals and revocations

575

 
 

Reference

Extent of repeal or revocation

 
 

Income and Corporation Taxes

In section 481, in subsection (5A)(c) the words

 
 

Act 1988 (c. 1)—cont.

“or 480C” and in subsection (6) the word “,

 
  

480C”.

 
  

Section 486(5).

 

5

  

In section 491—

 
  

(a)   

in subsection (4), the words “113 or”,

 
  

(b)   

subsection (5), and

 
  

(c)   

in subsection (10), the words “or

 
  

vocation”.

 

10

  

In section 503—

 
  

(a)   

in subsection (1), the words “in the

 
  

United Kingdom”, and

 
  

(b)   

subsections (2) and (3).

 
  

In section 504—

 

15

  

(a)   

subsection (4),

 
  

(b)   

in subsection (6), the words “year of

 
  

assessment or” and the words “year or”

 
  

wherever they occur,

 
  

(c)   

in subsection (7), the words “year of

 

20

  

assessment or” and the words “year or”

 
  

in both places where they occur, and

 
  

(d)   

in subsection (8), the words “year of

 
  

assessment or”.

 
  

In section 505(1)(c)(iia) the words “IV or”.

 

25

  

Section 514.

 
  

In section 524—

 
  

(a)   

in subsection (2A), paragraph (a),

 
  

(b)   

in that subsection, in paragraph (b), the

 
  

words “in the case of an election for the

 

30

  

purposes of corporation tax”,

 
  

(c)   

subsection (4), and

 
  

(d)   

in subsection (6), the words “subsection

 
  

(4) shall not apply, but”.

 
  

In section 525—

 

35

  

(a)   

subsection (2), and

 
  

(b)   

in subsection (4), the words “(or, if he is

 
  

dead, his personal representatives)” and

 
  

paragraph (b) and the word “and”

 
  

immediately preceding it

 

40

  

Section 526(2).

 
  

In section 528—

 
  

(a)   

subsection (2),

 
  

(b)   

in subsection (3), the words “as that

 
  

provision applies for the purposes of

 

45

  

corporation tax”, and

 
  

(c)   

in subsection (3A), the words “a person’s

 
  

or” and “479 or”.

 
  

Section 529.

 
  

Section 531(6).

 

50

  

Section 539(8).

 
 

 

Income Tax (Trading and Other Income) Bill
Schedule 3 — Repeals and revocations

576

 
 

Reference

Extent of repeal or revocation

 
 

Income and Corporation Taxes

In section 546C(8)—

 
 

Act 1988 (c. 1)—cont.

(a)   

paragraph (a) and the word “or” at the

 
  

end of it, and

 
  

(b)   

the words “year of assessment or”.

 

5

  

In section 547—

 
  

(a)   

in subsection (1), paragraphs (a) and (c)

 
  

to (e), and

 
  

(b)   

subsections (4A) to (7A) and (9) to (14).

 
  

Sections 549 to 551.

 

10

  

In section 552(1), the words “within the

 
  

meaning of this Chapter”.

 
  

In section 552A(5) the words “in relation to

 
  

which this Chapter has effect and”.

 
  

Section 553(6) to (9).

 

15

  

Section 553A(3).

 
  

In section 553C(4), paragraph (d) and the word

 
  

“or” before it.

 
  

Section 554.

 
  

Section 556(1) and (3)(a).

 

20

  

Section 557.

 
  

Section 577(8A).

 
  

Sections 580A to 580C.

 
  

Section 581.

 
  

Section 583.

 

25

  

Section 584(6)(a) and (7).

 
  

Section 585.

 
  

In section 587(1), the words “, or total income,”.

 
  

In section 588(5), the words “section 29(1) of the

 
  

Management Act, or”.

 

30

  

In section 591C(2), the words “under Case VI of

 
  

Schedule D”.

 
  

In section 602(1)(a), the words “under Case VI of

 
  

Schedule D”.

 
  

Section 617(4)(d) and (e).

 

35

  

In section 650A(2), the words “under Case VI of

 
  

Schedule D”.

 
  

In section 658(5), the words “for himself or for

 
  

any other person” and “, he”.

 
  

Sections 660A and 660B.

 

40

  

Section 660C(1) to (2).

 
  

Sections 660D to 660G.

 
  

Sections 677 and 678.

 
  

Sections 682 and 682A.

 
  

Section 688.

 

45

  

In section 695—

 
  

(a)   

in paragraph (b) of subsection (4), the

 
  

words from “and shall” to the end of the

 
  

paragraph, and

 
  

(b)   

in subsection (6), the words “, for the

 

50

  

purpose of computing his total

 
  

income,”.

 
 

 

Income Tax (Trading and Other Income) Bill
Schedule 3 — Repeals and revocations

577

 
 

Reference

Extent of repeal or revocation

 
 

Income and Corporation Taxes

In section 696—

 
 

Act 1988 (c. 1)—cont.

(a)   

in subsection (6), the words from “and

 
  

shall” to the end of the subsection, and

 
  

(b)   

in subsection (8), the words from the

 

5

  

beginning to “this section”.

 
  

In section 697(4), the words from “, and the

 
  

residuary income” to the end of the

 
  

subsection.

 
  

Section 699.

 

10

  

In section 699A—

 
  

(a)   

in subsection (1A), paragraph (b) and the

 
  

word “or” immediately preceding it, and

 
  

(b)   

subsection (6).

 
  

In section 700(5), the word “and” at the end of

 

15

  

paragraph (a).

 
  

In section 701(8), the word “and” at the end of

 
  

paragraph (a) and the second sentence.

 
  

In section 710(5), the word “and” at the end of

 
  

paragraph (a).

 

20

  

In section 714(2), the words “under Case VI of

 
  

Schedule D”.

 
  

In section 716(3), the words “under Case VI of

 
  

Schedule D”.

 
  

Section 730C.

 

25

  

Section 740(4).

 
  

In section 775(2), the words from “, and which

 
  

is” to the end.

 
  

In section 776(3)(a), the words from “, and

 
  

which constitutes” to “period in which the

 

30

  

gain is realised”.

 
  

In section 779(13)(c), the words “392 or”.

 
  

In section 781(4)(b), the words “392 or”.

 
  

In section 817(2), the words “or employment”.

 
  

In section 821(1), the words “in respect of those

 

35

  

payments”.

 
  

Section 824(8).

 
  

In section 828(4), the word “324,”.

 
  

In section 830(3), the words “income tax or”.

 
  

In section 832(1), the definition of “Ulster

 

40

  

Savings Certificates”.

 
  

Schedule 4A.

 
  

In Schedule 5—

 
  

(a)   

in paragraph 2, sub-paragraphs (3)(a),

 
  

(4)(a) and (5) and, in sub-paragraph (6),

 

45

  

the definitions of “commencement year”

 
  

and “qualifying year of assessment”,

 
  

and

 
  

(b)   

in paragraph 6, sub-paragraphs (2)(a),

 
  

and (3)(a) and, in sub-paragraph (4), the

 

50

  

definition of “qualifying year of

 
  

assessment”.

 
  

Schedule 5AA.

 
  

Schedule 15A.

 
 

 

 
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