Income Tax (Trading and Other Income) Bill

House of Commons

Session 2004 - 05
Internet Publications
Other Bills before Parliament

Income Tax (Trading and Other Income) Bill

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

Income Tax (Trading and Other Income) Bill
Schedule 4 — Abbreviations and defined expressions
Part 2 — Index of expressions defined in this Act etc.
585

Part 2
Index of expressions defined in this Act etc.

absolute interest (for the purposes of Chapter 6
section 650(1)

of Part 5)

accounting date (in Chapter 15 of Part 2)
section 197

5

accounting period
sections 12 and 834(1)

of ICTA

acquisition expenditure (in Chapter 9 of Part 2)
section 130(3)

adjustment expense (in Chapter 17 of Part 2)
section 228(3)

adjustment expense (in Chapter 7 of Part 3)
section 330(3)

10

adjustment income (in Chapter 17 of Part 2)
section 228(2)

adjustment income (in Chapter 7 of Part 3)
section 330(2)

the administration period (in Chapter 6 of Part 5)
section 653(1)

the aggregate income of the estate (for the
section 664(1)

purposes of Chapter 6 of Part 5)

15

the amount of premiums paid (in Chapter 9 of
section 545(3)

Part 4)

animal (in Chapter 8 of Part 2)
section 112(1)

animal being added to a herd (in Chapter 8 of
section 112(6)

Part 2)

20

animals in a herd or part of a herd (for the
section 112(3) to (5)

purposes of Chapter 8 of Part 2)

assignment (in the application of the Act to
section 879(1)

Scotland)

assignment (of part or share in rights under a
section 505(2)

25

policy or contract) (in Chapter 9 of Part 4)

assignment (of whole of rights under a policy or
section 505(2)

contract) (in Chapter 9 of Part 4)

assumed income entitlement (for the purposes of
section 665(2), (3)

Chapter 6 of Part 5)

30

authorised unit trust
section 832(1) of ICTA

averaging claim (in Chapter 16 of Part 2)
section 221(1)

bank arrangement (in Chapter 4 of Part 6)
section 704(4)(a)