|
| |
|
| | | | | | Finance Act 1987 (c. 16)—cont. |
| In paragraph 5(1)(b) of Schedule 10, the words |
| | | | | “in the case of a proposed sale”. |
| | | | | In paragraph 5(1)(c) and (d) of Schedule 10, the |
| | | | | words “or relevantly appropriated”. |
| | 5 | | | Paragraph 6(2) and (3) of Schedule 10. |
| | | | | Paragraph 7(2) and (5) of Schedule 10. |
| | | | | Paragraphs 8 to 11 of Schedule 10. |
| | | | | In paragraph 12(1) of Schedule 10, the words “, |
| | | | | supply or appropriation”. |
| | 10 |
|
|
| These repeals shall come into force in accordance with the provisions of |
| |
sections 150 and 151 of this Act. |
| |
| |
| |
| | | | 15 | | Inheritance Tax Act 1984 (c. 51) |
| In section 3A(1), the words after paragraph (c). |
| | | | | In section 54A(2), in paragraph (c), the words |
| | | | | “, other than property to which section 71 |
| | | | | below applies” and, in paragraph (d)(i), the |
| | | | | words “or to which section 71 below applies”. |
| | 20 | | | In section 71(1)(a), the words “or to an interest |
| | | | | | | |
|
1 | The repeals in sections 3A(1) and 54A(2) of IHTA 1984 shall be deemed to |
| |
have come into force on 22nd March 2006, but the repeal in section 54A(2) of |
| |
IHTA 1984 is to be read with paragraph 16(4) of Schedule 20 to this Act. |
| 25 |
2 | The repeal in section 71(1)(a) of IHTA 1984 comes into force in accordance |
| |
with paragraph 3(2) of Schedule 20 to this Act. |
| |
| |
| |
(1) Stamp duty and stamp duty land tax: thresholds |
| 30 |
|
| This repeal has effect in accordance with section 163 of this Act. |
| |
|
| |
|
| |
|
(2) Stamp duty land tax: partnerships |
| |
| | | | | | | | | | | | (a) | in paragraph 10(6), the words “(instead |
| | | | | of sub-paragraphs (2) to (5))”; |
| | 5 | | | (b) | in paragraph 18(6), the words “(instead |
| | | | | of sub-paragraphs (2) to (5))”. |
| | |
|
| These repeals have effect in relation to any transfer of which the effective |
| |
date (within the meaning of Part 4 of FA 2003) is on or after the day on which |
| |
| 10 |
(3) Stamp duty land tax: unit trust schemes |
| |
| | | | | | | | | | | | In section 101(7), the words from “section 53” to |
| | | | | | | 15 | | | In Schedule 39, paragraph 18. |
| | |
|
| These repeals have effect in accordance with section 167 of this Act. |
| |
(4) Stamp duty land tax: alternative finance |
| |
| | | | | | Finance Act 2003 (c. 14). |
| | | 20 | | | | | |
|
(5) Stamp duty: reliefs for certain company acquisitions |
| |
| | | | | | | In section 75(4), the words “that the registered |
| | | | | office of the acquiring company is in the |
| | 25 | | | | | | | | In section 76(3), the words “that the registered |
| | | | | office of the acquiring company is in the |
| | | | | | | | | | | | 30 |
|
| These repeals have effect in accordance with section 170 of this Act. |
| |
|
| |
|
| |
|
| |
| |
(1) Climate change levy: abolition of half-rate supplies etc |
| |
| | | | | | | | | 5 | | | (a) | in paragraph 34(2), the words “(or, in the |
| | | | | case of electricity, consumed)”; |
| | | | | (b) | in paragraph 37(1)(c), the words “half- |
| | | | | | | | | | (c) | in paragraph 38(1)(c), the words “half- |
| | 10 | | | | | | | | | | | | | | | | | | (f) | in paragraph 62(1), in paragraph (c), the |
| | | | | words “half-rate or” and paragraph (d); |
| | 15 | | | (g) | paragraph 101(2)(a)(iii); |
| | | | | (h) | in paragraph 147, the definition of “half- |
| | | | | | | |
|
| These repeals have effect in accordance with section 173 of this Act. |
| |
(2) International tax arrangements |
| 20 |
| | | | | | Inheritance Tax Act 1984 (c. 51) |
| | | | | | | | | | | | | | | Income and Corporation Taxes |
| | | 25 | | | | | | | | Section 816(2) and (2ZA). |
| | | | | | | | | | | | | | | (a) | in paragraph (a), the words “and |
| | 30 | | | | | | | | (b) | in paragraph (b), the words “and 815C”, |
| | | | | | | | | | (c) | paragraphs (d) and (e). |
| | | | | | | 35 | | Commissioners for Revenue |
| In Schedule 4, in paragraph 37(b), the words |
| | | | and Customs Act 2005 (c. 11) |
| | | |
|
|
| |