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Income Tax (Trading and Other Income) Bill


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

578

 
 

Reference

Extent of repeal or revocation

 
 

Income and Corporation Taxes

In Schedule 15B—

 
 

Act 1988 (c. 1)—cont.

(a)   

in paragraph 4(1) and (2), the words

 
  

“under Case VI of Schedule D”, and

 
  

(b)   

paragraphs 7 to 9.

 

5

  

In Schedule 27, in paragraph 3(1)(a)(i), the

 
  

words “Case IV or”.

 
  

In Schedule 30—

 
  

(a)   

in paragraph 5(6), paragraph (b) and the

 
  

word “or” before it,

 

10

  

(b)   

in paragraph 5(8), the words “section 113

 
  

of this Act or”,

 
  

(c)   

in paragraph 5(11), the words “or

 
  

vocation”, and

 
  

(d)   

paragraphs 18 and 18A.

 

15

 

Employment Act 1988 (c. 19)

In Schedule 3, paragraph 15.

 
 

Finance Act 1988 (c. 39)

Section 61(1)(a).

 
  

In Schedule 3, paragraphs 2 and 3.

 
 

Copyright, Designs and Patents

In Schedule 7, paragraph 36(3).

 
 

Act 1988 (c. 48)

  

20

 

Finance Act 1989 (c. 26)

In section 76(6C)(a), the words “of the Taxes Act

 
  

1988”.

 
  

Section 109(4).

 
  

Sections 112 and 113.

 
  

In Schedule 9, paragraph 6(2)(a).

 

25

  

In Schedule 12, in paragraph 1, the word “and”

 
  

at the end of paragraph (a).

 
 

Finance Act 1990 (c. 29)

In section 25(9)(e), sub-paragraph (i) and the

 
  

word “or” at the end of that sub-paragraph.

 
  

Section 28(1) to (3).

 

30

  

Section 29.

 
  

In Schedule 7, paragraph 2.

 
  

In Schedule 14, paragraphs 4(1) and 5.

 
 

Finance Act 1991 (c. 31)

Section 70.

 
  

In Schedule 7, paragraph 9.

 

35

 

Enterprise and New Towns

In Schedule 4, paragraph 15.

 
 

(Scotland) Act 1990 (c. 35)

  
 

Social Security Contributions

In section 15—

 
 

and Benefits Act 1992 (c. 4)

(a)   

in subsection (1), the “and” at the end of

 
  

paragraph (a),

 

40

  

(b)   

in subsections (2), (3) and (3A) the words

 
  

“or gains” in each place where they

 
  

occur, and

 
  

(c)   

subsection (4).

 
  

In Schedule 2, in paragraphs 3(1), (4) and (5), 4,

 

45

  

5 and 7, the words “or gains” in each place

 
  

where they occur.

 
 

 

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

579

 
 

Reference

Extent of repeal or revocation

 
 

Social Security Contributions

In section 15—

 
 

and Benefits (Northern

(a)   

in subsection (1), the “and” at the end of

 
 

Ireland) Act 1992 (c. 7)

paragraph (a),

 
  

(b)   

in subsections (2), (3) and (3A) the words

 

5

  

“or gains” in each place where they

 
  

occur, and

 
  

(c)   

subsection (4).

 
  

In Schedule 2, in paragraphs 3(1), (4) and (5), 4,

 
  

5 and 7, the words “or gains” in each place

 

10

  

where they occur.

 
 

Taxation of Chargeable Gains

In Schedule 10, in paragraph 14, sub-paragraphs

 
 

Act 1992 (c. 12)

(5), (16), (19)(a), in sub-paragraph (19)(b), the

 
  

words “and “(2A)”” and “and “143(3)”

 
  

respectively” and sub-paragraph (52).

 

15

 

Finance (No. 2) Act 1992 (c. 48)

In section 19—

 
  

(a)   

in subsection (2), the words “550(3) and”,

 
  

(b)   

in subsection (3), the words “549(2)” and

 
  

“699(2)”, and

 
  

(c)   

subsection (6).

 

20

  

Section 59.

 
  

Section 60.

 
  

Schedule 10.

 
 

Finance Act 1993 (c. 34)

Section 77(3).

 
  

Section 183(1).

 

25

  

In Schedule 6, paragraphs 2, 6 and 7.

 
 

Finance Act 1994 (c. 9)

Sections 200 to 208.

 
  

Section 216(1) and (4).

 
  

Section 219(5).

 
  

In Schedule 9, paragraph 1.

 

30

  

In Schedule 20—

 
  

(a)   

paragraphs 1 to 10,

 
  

(b)   

in paragraph 11(1), the words “Subject to

 
  

paragraph 12(2) below,” and

 
  

(c)   

paragraphs 12 and 13.

 

35

 

Finance Act 1995 (c. 4)

In section 55(8), paragraph (b) and the word

 
  

“and” before it.

 
  

Section 56.

 
  

Sections 62 and 63.

 
  

Section 64.

 

40

  

Section 65.

 
  

Section 76(2) and (3).

 
  

Section 122.

 
  

Section 124.

 
  

Section 125(2) and (3).

 

45

  

Section 145(2).

 
  

In Schedule 6, paragraphs 17 and 38.

 
  

Schedule 12.

 
 

 

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

580

 
 

Reference

Extent of repeal or revocation

 
 

Finance Act 1995 (c. 4)—cont.

In Schedule 17—

 
  

(a)   

paragraphs 2, 5, 6, 8, 9, 11 and 16,

 
  

(b)   

in paragraph 17, sub-paragraph (2)(a)

 
  

and the word “and” at the end and sub-

 

5

  

paragraphs (3) and (4), and

 
  

(c)   

paragraphs 18, 19, 21, 23, 30 and 32.

 
  

In Schedule 22, paragraphs 2, 4, 6, 8 to 10 and 18

 
  

to 20.

 
 

Finance Act 1996 (c. 8)

Section 102.

 

10

  

In section 122—

 
  

(a)   

subsections (3) to (5), and

 
  

(b)   

subsection (7)(a).

 
  

Section 128(3) and (4).

 
  

Section 143.

 

15

  

Section 150.

 
  

In section 154—

 
  

(a)   

subsection (4), and

 
  

(b)   

in subsection (6), the words “income tax

 
  

or”.

 

20

  

In Schedule 6—

 
  

(a)   

paragraphs 6, 7 and 9, and

 
  

(b)   

in paragraph 13, the words “549(2)” and

 
  

“699(2)”.

 
  

In Schedule 7—

 

25

  

(a)   

paragraph 15, and

 
  

(b)   

in paragraph 23(a), the words “, (4)(b)”.

 
  

Schedule 13.

 
  

In Schedule 14, paragraph 9.

 
  

In Schedule 18—

 

30

  

(a)   

paragraph 10, and

 
  

(b)   

in paragraph 17, in each of sub-

 
  

paragraphs (1) and (2), the word “10,”.

 
  

In Schedule 20, paragraphs 3, 12, 33(6) and 34.

 
  

In Schedule 21, paragraphs 1, 11, 15(4), 16 and

 

35

  

47.

 
  

Schedule 26.

 
  

In Schedule 38, paragraph 8.

 
  

In Schedule 40, paragraph 7.

 
 

Income Tax (Furnished

The whole Order.

 

40

 

Accommodation) (Basic

  
 

Amount) Order 1996 (S.I.

  
 

1996/ 2953)

  
 

Finance Act 1997 (c.16)

In section 80, subsections (1) to (4), in subsection

 
  

(6) the words “Subject to subsection (7)

 

45

  

below,” and “and Schedule 11 to this Act”

 
  

and subsection (7).

 
  

In Schedule 7, paragraphs 8(2)(a) and 12(3).

 
  

Schedule 11.

 
 

Finance (No. 2) Act 1997 (c. 58)

Section 22(5).

 

50

  

Section 24(10).

 
  

Section 30(2)(a), (5)(a) and (6).

 
 

 

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

581

 
 

Reference

Extent of repeal or revocation

 
 

Finance (No. 2) Act 1997

In Schedule 4—

 
 

(c. 58)—cont.

(a)   

paragraphs 4, 5, 6 and 10,

 
  

(b)   

paragraph 11(1)(b) and the word “and”

 
  

immediately preceding it, and

 

5

  

(c)   

paragraphs 13, 14, 16(3), 17, 20(2)(b) and

 
  

27.

 
 

Finance Act 1998 (c. 36)

Section 42(4).

 
  

Section 43.

 
  

Section 75.

 

10

  

Section 76(1), (2), (4) and (5).

 
  

Section 78.

 
  

Section 99(1), (4) and (5).

 
  

In Schedule 5, paragraphs 23, 24, 45 and 63(4).

 
  

In Schedule 7, in paragraph 1—

 

15

  

(a)   

the words from “60(1) and (2) twice” to

 
  

“68(1)”,

 
  

(b)   

the words “77(1) and (2)(a)(i),”,

 
  

(c)   

the words “80(10), 82(1) and (5),”,

 
  

(d)   

the word “96(7),”,

 

20

  

(e)   

the words “107, 109(1)(b),”

 
  

(f)   

the words from “110A(1)” to “113(1),”,

 
  

(g)   

in the entry relating to section 368, the

 
  

words “and (4)(a)”,

 
  

(h)   

in the entry relating to section 491, the

 

25

  

word “(5),”

 
  

(i)   

the words from “556(3)(a)” to “(2)(a), (b)

 
  

and (c),”

 
  

(j)   

the word “730C(1),” and

 
  

(k)   

in the entry relating to paragraph 6 of

 

30

  

Schedule 5, the words “(4) meaning of

 
  

“qualifying year of assessment””.

 
  

In Schedule 14—

 
  

(a)   

paragraph 1(2), (3), (6), (7), (8), (9) and

 
  

(10), and

 

35

  

(b)   

paragraph 7(1), (2) and (4).

 
  

In Schedule 19, paragraph 13(7).

 
 

Finance Act 1999 (c. 16)

Section 22(8) and (9)(a) and (b).

 
  

Section 60.

 
  

Section 64.

 

40

  

Section 65(1) to (6).

 
  

Section 70.

 
  

In Schedule 6, paragraph 6 and the italic cross-

 
  

heading before it.

 
 

Commonwealth Development

In Schedule 3, paragraph 6(4).

 

45

 

Corporation Act 1999 (c. 20)

  
 

Finance Act 2000 (c. 17)

Section 33.

 
  

Section 41(6).

 
  

Section 44(1) to (3).

 
  

Section 45.

 

50

  

Sections 84 and 85.

 
  

Section 87.

 
 

 

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

582

 
 

Reference

Extent of repeal or revocation

 
 

Finance Act 2000 (c. 17)—cont.

In Schedule 13, paragraph 26.

 
  

Schedule 23.

 
 

Capital Allowances Act 2001 (c.

Section 106(4).

 
 

2)

Section 108(4).

 

5

  

Section 112(5).

 
  

Section 115(3).

 
  

Section 122(3).

 
  

Section 125(5).

 
  

In Schedule 2, paragraph 86.

 

10

  

In Schedule 3, paragraph 114.

 
 

Finance Act 2001 (c. 9)

Section 71(1) and (2).

 
  

Section 73(2)(a) and (3).

 
  

In Schedule 21, paragraph 4(1).

 
  

Part 1 of Schedule 24.

 

15

  

In Schedule 28—

 
  

(a)   

paragraph 11(5) and (6),

 
  

(b)   

paragraphs 13 to 15, and

 
  

(c)   

paragraph 17(3).

 
 

Financial Services and Markets

Articles 19 to 21, 48 and 91.

 

20

 

Act 2000 (Consequential

  
 

Amendments) (Taxes) Order

  
 

2001 (S.I. 2001/ 3629)

  
 

Finance Act 2002 (c. 23)

In section 103(4)(f), the words “, and in Schedule

 
  

23, paragraphs 2(1), 3(1) and (3) and 5”.

 

25

  

Section 104.

 
  

In Schedule 16, in paragraph 27(2), the words

 
  

“under Case VI of Schedule D”.

 
  

In Schedule 22—

 
  

(a)   

paragraph 9(3),

 

30

  

(b)   

paragraphs 11 and 12,

 
  

(c)   

paragraph 13(3), (4) and (6),

 
  

(d)   

paragraph 14, and

 
  

(e)   

in paragraph 17, sub-paragraph (2)(a)

 
  

and, in sub-paragraph (3), the words

 

35

  

“9ZA or” and “personal, trustee or”.

 
  

In Schedule 27, paragraphs 3(1), 4(1) and 14.

 
 

Income Tax (Earnings and

In section 399(1)(b), the words “under Case VI

 
 

Pensions) Act 2003 (c.1)

of Schedule D”.

 
  

Section 493(1), (2) and (4).

 

40

  

In section 515—

 
  

(a)   

subsection (1)(a), and

 
  

(b)   

in subsection (2), the word “and” at the

 
  

end of paragraph (a).

 
  

In Schedule 3, paragraph 24(2).

 

45

  

In Schedule 6, paragraphs 9, 10, 34, 40, 44, 47(3),

 
  

49, 53, 54, 56, 65, 66, 87(3) and 120.

 
 

Finance Act 2003 (c. 14)

Section 151(2)(b).

 
  

In section 153(1)(a), the word “547(6A)”.

 
  

Sections 175 and 176.

 

50

  

In Schedule 24, in paragraph 9(1), the definition

 
  

of “for tax purposes”.

 
 

 

Income Tax (Trading and Other Income) Bill
Schedule 4 — Abbreviations and defined expressions
Part 1 — Abbreviations of Acts

583

 
 

Reference

Extent of repeal or revocation

 
 

Finance Act 2003 (c. 14)—cont.

In Schedule 34—

 
  

(a)   

paragraph 7(2), (4), (5), (6), (7), (8), (9),

 
  

(10), (11) and (12),

 
  

(b)   

paragraph 9(2),

 

5

  

(c)   

paragraph 10, and

 
  

(d)   

paragraphs 12 and 13.

 
  

In Schedule 35, paragraphs 2 and 3.

 
  

Schedule 36.

 
  

In Schedule 39, paragraphs 1 to 4, 5(1) to (3) and

 

10

  

6.

 
 

Courts Act 2003 (c. 39)

Section 100(2) and (3).

 
 

Finance Act 2004 (c. 12)

Sections 97 to 100.

 
  

Sections 103 and 104.

 
  

Section 105(4) and (5).

 

15

  

Section 106.

 
  

Section 138.

 
  

Section 140.

 
  

Section 143.

 
  

Section 147(3), (5) and (6).

 

20

  

In section 280(1), the word “and” before the

 
  

definition of “ITEPA 2003”.

 
  

In Schedule 4, paragraphs 1 and 3.

 
  

In Schedule 17, paragraph 10(1).

 
  

In Schedule 19, paragraph 2.

 

25

  

In Schedule 24, paragraph 1(3).

 
  

In Schedule 35, paragraphs 5, 24, 28 and 51.

 
 

Pensions Act 2004 (c. 35)

In Schedule 3, in the second column, in the entry

 
  

relating to the Commissioners of Inland

 
  

Revenue or their officers, the word “or”

 

30

  

before paragraph (e).

 
  

In Schedule 8, in the second column, in the entry

 
  

relating to the Commissioners of Inland

 
  

Revenue or their officers, the word “or”

 
  

before paragraph (e).

 

35

 

Schedule 4

Section 885

 

Abbreviations and defined expressions

Part 1

Abbreviations of Acts

 

F(No.2)A 1915

The Finance (No. 2) Act 1915 (c. 89)

 

40

 

FA 1920

The Finance Act 1920 (c. 18)

 
 

F(No.2)A 1931

The Finance (No. 2) Act 1931 (c. 49)

 
 

 

Income Tax (Trading and Other Income) Bill
Schedule 4 — Abbreviations and defined expressions
Part 1 — Abbreviations of Acts

584

 
 

FA 1968

The Finance Act 1968 (c. 44)

 
 

TMA 1970

The Taxes Management Act 1970 (c. 9)

 
 

FA 1984

The Finance Act 1984 (c. 43)

 
 

IHTA 1984

The Inheritance Tax Act 1984 (c. 51)

 
 

ICTA

The Income and Corporation Taxes Act 1988 (c. 1)

 

5

 

FA 1988

The Finance Act 1988 (c. 39)

 
 

FA 1989

The Finance Act 1989 (c. 26)

 
 

FA 1990

The Finance Act 1990 (c. 29)

 
 

TCGA 1992

The Taxation of Chargeable Gains Act 1992 (c. 12)

 
 

F(No.2)A 1992

The Finance (No. 2) Act 1992 (c. 48)

 

10

 

FA 1993

The Finance Act 1993 (c. 34)

 
 

FA 1994

The Finance Act 1994 (c. 9)

 
 

VATA 1994

The Value Added Tax Act 1994 (c. 23)

 
 

FA 1995

The Finance Act 1995 (c. 4)

 
 

FA 1996

The Finance Act 1996 (c. 8)

 

15

 

F(No.2)A 1997

The Finance (No. 2) Act 1997 (c. 58)

 
 

FA 1998

The Finance Act 1998 (c. 36)

 
 

FISMA 2000

The Financial Services and Markets Act 2000 (c. 8)

 
 

FA 2000

The Finance Act 2000 (c. 17)

 
 

CAA 2001

The Capital Allowances Act 2001 (c. 2)

 

20

 

FA 2001

The Finance Act 2001 (c. 9)

 
 

FA 2002

The Finance Act 2002 (c. 23)

 
 

ITEPA 2003

The Income Tax (Earnings and Pensions) Act 2003 (c. 1)

 
 

FA 2003

The Finance Act 2003 (c. 14)

 
 

FA 2004

The Finance Act 2004 (c. 12)

 

25

 

 

 
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