|
| |
|
| | | | | | | | | | | | | | | | | | | | | | | | 5 | | | | | | | | In Schedule 25, paragraph 26. |
| | | | | In Schedule 29, paragraph 115(2). |
| | | | | | | | | | | | 10 | | | | | | | | | | | | | | | |
|
|
| These repeals have effect in accordance with section 111(4) of this Act. |
| |
(8) Foreign currency accounting |
| 15 |
| | | | | | Income and Corporation Taxes |
| Section 747(4A) and (4B). |
| | | | | | | | | | | | | | | | | 20 | | | In Schedule 24, paragraph 11A. |
| | | | | | | | | | | | | | | | | | | | In Schedule 36, paragraph 1(3)(b) and (c). |
| | 25 | | | In Schedule 17, paragraph 2. |
| | | | Capital Allowances Act 2001 |
| In Schedule 2, paragraph 66(3). |
| | | | | | | | | | In Schedule 23, paragraph 19. |
| | |
|
| These repeals have effect in accordance with paragraph 24(2) of Schedule 7 |
| 30 |
| |
(9) Other provisions connected with accounting practice |
| |
| | | | | | Income and Corporation Taxes |
| In section 43A(3), paragraphs (a) and (b) and the |
| | | | | word “and” preceding paragraph (a). |
| | 35 | | | | | | | | In Schedule 9, paragraph 19A(6). |
| | | | | In Schedule 12, in paragraph 30(1), the |
| | | | | definitions of “consolidated group accounts”, |
| | | | | “group of companies” and “member” in |
| | 40 | | | relation to a group of companies. |
| | |
|
|
| |
|
| |
|
| | | | | | | | | | | | In Schedule 25, paragraph 12(2). |
| | | | | | | | | | | | 5 | | | (b) | in paragraph 15(4), in the definitions of |
| | | | | “Previous Debits” and “Previous |
| | | | | Credits” the words from “under” to |
| | | | | | | | | | (c) | paragraph 20(1)(a), (b) and (c); |
| | 10 | | | (d) | in paragraph 27(1), in the definitions of |
| | | | | “Debits” and “Credits” the words from |
| | | | | “under” to “accounting policy)”; |
| | | | | (e) | in paragraph 134(1), the words following |
| | | | | | | 15 | | | In sections 50(6), 51(6), 52(3) and 54(2), |
| | | | | paragraph (b) and the word “and” preceding |
| | | | | | | | | | | | | | | | | 20 | | | | | | | | | | | | | | | |
|
|
1 | The repeals in sections 50, 51, 52 and 54 of FA 2004 have effect in accordance |
| |
with paragraph 50 of Schedule 7 to this Act. |
| 25 |
2 | The other repeals have effect in accordance with section 111(4) of this Act. |
| |
(10) Double Taxation: limits on credit |
| |
| | | | | | Income and Corporation Taxes |
| Subsections (4) to (9) of section 803. |
| | | | | | | 30 |
|
| This repeal has effect in accordance with the provisions of section 118 of this |
| |
| |
(11) Tax avoidance involving annual payments and double taxation relief |
| |
| | | | | | Income and Corporation Taxes |
| | | 35 | | | | | | | | In Schedule 27, paragraph 3. |
| | |
|
| These repeals have effect in accordance with section 123(8) of this Act. |
| |
|
| |
|
| |
|
| |
| | | | | | Income and Corporation Taxes |
| In section 76(8), in the second sentence, the |
| | | | | word “or” at the end of paragraph (a). |
| | | | | In section 431(2), the definition of “long-term |
| | 5 | | | | | | | | Section 82C(4), (5), (8) and (9). |
| | | | | In section 83A(2), the words from “Paragraph |
| | | | | (b) above” to the end of the subsection. |
| | |
|
1 | The repeals in ICTA have effect in relation to periods of account ending on |
| 10 |
or after 31st December 2004. |
| |
2 | The repeals in section 82C of FA 1989 have effect in accordance with |
| |
paragraph 10(4) of Schedule 9 to this Act. |
| |
3 | The repeal in section 83A of FA 1989 has effect in accordance with paragraph |
| |
12(6) of Schedule 9 to this Act. |
| 15 |
(13) Chargeable gains: temporary non-residents |
| |
| | | | | | Taxation of Chargeable Gains |
| | | | | | | | |
|
| This repeal has effect in accordance with section 126(7) of this Act. |
| 20 |
(14) Chargeable gains: options |
| |
|
| These repeals have effect in accordance with paragraph 6(2) of Schedule 11 |
| |
| 25 |
(15) Charges on income for corporation tax |
| |
| | | | | | Income and Corporation Taxes |
| In section 125(1), the words “and shall not be a |
| | | | | charge on income for the purposes of |
| | | | | | | 30 | | | Section 338A(2)(a) and (4). |
| | | | | | | | | | In section 402(6)(b), the words “or a charge on |
| | | | | | | | | | | | 35 | | | In section 487(3), the words “or be treated for |
| | | | | those purposes as a charge on income”. |
| | |
|
|
| |
|
| |
|
| | | | | | Income and Corporation Taxes |
| | | | | | (a) | in subsection (1), the words “Section 338 |
| | | | | | | | | | | | 5 | | | | | | | | (a) | in subsection (2), paragraph (b) and the |
| | | | | | | | | | (b) | in subsection (3), paragraph (b) and the |
| | | | | | | 10 | | | | | | | | (a) | in paragraph 7A(2)(b), the words “or |
| | | | | | | | | | (b) | in paragraph 7C(2)(b), the words “or |
| | | | | | | 15 | | | In section 102(7)(b), the words “or a charge on |
| | | | | | | | | Taxation of Chargeable Gains |
| In section 171A(5)(b), the words “or a charge on |
| | | | | | | | | | In section 179A(11)(b), the words “or a charge |
| | 20 | | | | | | | | In Schedule 29, in paragraph 71(4), the words |
| | | | | | | |
|
|
| These repeals have effect in accordance with section 132 of this Act. |
| |
(16) Avoidance involving financial arrangements |
| 25 |
| | | | | | Income and Corporation Taxes |
| In section 18, paragraph (c) of the Case III of |
| | | | | Schedule D substituted by subsection (3A). |
| | | | | | | | | | Section 43E(1)(a) and (b). |
| | 30 | | | | | | | | | | | | | | | | | | (c) | in subsection (8), the words from “and |
| | | | | for the purpose” onwards. |
| | 35 | | | | | | | | (a) | in subsection (2), paragraph (b) and the |
| | | | | word “but” before it, and |
| | | | | (b) | subsections (3) and (3A). |
| | | | | Section 100(4) to (6), (8) and (13). |
| | 40 | | | | | | | | (a) | in paragraph 1A(1), paragraph (b) and |
| | | | | | | | | | | | | | | (c) | in paragraph 15(4A), paragraph (b) and |
| | 45 | | | the word “and” before it. |
| | | | | In Schedule 29, paragraph 44(3). |
| | |
|
|
| |
|
| |
|
| | | | | | | In Schedule 25, paragraphs 13(4) and 51. |
| | | | Income Tax (Trading and Other |
| In section 430(6), the word “and” before the |
| | | | | entry relating to section 443(1). |
| | | | | In Schedule 1, paragraph 300(5). |
| | 5 |
|
|
| These repeals have effect in accordance with Schedule 13 to this Act. |
| |
| |
| | | | | | | | | | | | (a) | in paragraph 2(1B), the words “, but not |
| | 10 | | | a CIS-based close company,”, the word |
| | | | | “or” preceding paragraph (c) and the |
| | | | | words after paragraph (c); |
| | | | | (b) | in paragraph 18(1), paragraph (aa), and |
| | | | | paragraph (c) and the word “and” |
| | 15 | | | | | | | | (c) | in paragraph 18(4), the word “and” |
| | | | | preceding the definition of |
| | | | | | | | | | In Schedule 25, paragraph 34(4). |
| | 20 | | | In Schedule 8, paragraphs 2(2) and 6(2) and (3). |
| | |
|
| These repeals have effect in accordance with paragraph 4 of Schedule 14 to |
| |
| |
| |
| | | | 25 | | | In Schedule 22, paragraph 105. |
| | |
|
| This repeal has effect in accordance with paragraph 18(1) of Schedule 15 to |
| |
| |
| |
| | | | 30 | | | | | | | | In section 182(1)(a), “(so far as not provided for |
| | | | | by Schedule 19 to this Act)”. |
| | | | | | | | | | | | 35 | | | In section 229(1)(a), “(so far as not provided for |
| | | | | by Schedule 19 to the 1993 Act as applied by |
| | | | | | | | | | In Schedule 21, paragraphs 9 and 10. |
| | | | | In Schedule 29, paragraph 36. |
| | 40 |
|
|
| |
|
| |
|
| These repeals have effect in accordance with section 137(8) and (9) of this |
| |
| |
(20) Energy Act 2004 and Health Protection Agency Act 2004 |
| |
| | | | | | Income and Corporation Taxes |
| Section 349B(3)(g) and (h). |
| | 5 | | | | | | | Taxation of Chargeable Gains |
| | | | | | (a) | the words “, the United Kingdom |
| | | | | Atomic Energy Authority”; |
| | | | | (b) | the words “and the National |
| | 10 | | | Radiological Protection Board”; |
| | | | | (c) | the words from “; and for the purposes” |
| | | | | to the end of the subsection. |
| | | | Income Tax (Trading and Other |
| In Schedule 1, paragraph 199. |
| | | | | | | 15 |
|
| These repeals have effect in accordance with section 138 of this Act. |
| |
| |
| |
(1) Stamp duty land tax: alternative property finance |
| |
| | | | 20 | | | In section 72, in subsection (1)(c) the words “or |
| | | | | its successor in title”, and subsection (8). |
| | |
|
| These repeals have effect in accordance with paragraph 7(1) of Schedule 16 |
| |
| |
(2) Stamp duty land tax: miscellaneous |
| 25 |
| | | | | | | In Schedule 15, paragraph 33(4). |
| | |
|
| This repeal has effect in relation to any instrument executed on or after the |
| |
day on which this Act is passed. |
| |
|
| |
|
| |
|
(3) Stamp duty land tax: disadvantaged areas relief |
| |
| | | | | | | | | | | | | | | | | (b) | in the second sentence of paragraph 6(1), |
| | 5 | | | the words “land that is non-residential |
| | | | | | | | | | (c) | paragraphs 6(2) and 6(3); |
| | | | | | | | | | (e) | in the second sentence of paragraph |
| | 10 | | | 10(1), the words “land that is non- |
| | | | | residential property or”; |
| | | | | (f) | paragraphs 10(2) and 10(3). |
| | |
|
| These repeals have effect in accordance with paragraph 4 of Schedule 18 to |
| |
| 15 |
(4) Stamp duty and stamp duty reserve tax: extension of exceptions |
| |
|
| This repeal has effect in accordance with section 146 of this Act. |
| |
| 20 |
| |
| | | | | | Income and Corporation Taxes |
| In sections 348(1A) and 349(1A)— |
| | | | | | | | | | (b) | in paragraph (c), “, 610”. |
| | 25 | | | | | | | | (a) | in subsection (9), paragraph (b) and the |
| | | | | word “and” before it, and |
| | | | | | | | | | | | 30 | | | (a) | in paragraph 2, sub-paragraph (1) and, |
| | | | | in sub-paragraph (4), the word “or” at |
| | | | | the end of paragraph (b), |
| | | | | (b) | paragraph 3(3) to (6), |
| | | | | | | 35 | | | (d) | in paragraph 16, sub-paragraph (1), in |
| | | | | sub-paragraph (2), paragraph (b) and the |
| | | | | word “and” before it, and sub- |
| | | | | paragraphs (3) to (6), and |
| | | | | | | 40 |
|
|
| |
|