Income Tax (Trading and Other Income) Bill

House of Commons

Session 2004 - 05
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Other Bills before Parliament

Income Tax (Trading and Other Income) Bill

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.

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.

Enterprise and New Towns
In Schedule 4, paragraph 15.

(Scotland) Act 1990 (c. 35)

35

Finance Act 1991 (c. 31)
Section 70.

In Schedule 7, paragraph 9.

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, 57, 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”.