Income Tax Bill

House of Commons

Session 2006 - 07
Internet Publications
Other Bills before Parliament

Income Tax Bill

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
670

Reference
Extent of repeal or revocation

Social Security Contributions
In paragraph 3 of Schedule 2—

and Benefits (Northern
(a)
in sub-paragraph (2), the words “of the

Ireland) Act 1992 (c. 7)
Act of 1988”, and

(b)
sub-paragraphs (2)(c) and (5)(a).

5

Taxation of Chargeable Gains
Section 6(4).

Act 1992 (c. 12)
In Schedule 5B, in paragraph 19(3), the “and”

immediately before paragraph (c).

In Schedule 10, paragraph 14(35) and (50).

Finance Act 1992 (c. 20)
Sections 9 and 10.

10

Finance (No.2) Act 1992 (c. 48)
Section 19(3).

Sections 61 and 62.

Section 64.

In Schedule 5, paragraphs 5 to 7.

In Schedule 8, paragraphs 2 to 4.

15

In Schedule 9, in paragraph 2(2), the words “and

(6)(a)”.

Income Tax (Prescribed
The whole Order.

Deposit-takers) Order 1992

(S.I. 1992/3234)

20

Finance Act 1993 (c. 34)
Sections 51 and 52.

Section 59.

Section 79(2)(b) and the “and” immediately

before it.

Section 80.

25

Section 118.

Section 183(2).

Section 208(1).

In Schedule 6, paragraphs 8, 9 and 15.

In Schedule 20A, paragraph 2(3) and (4).

30

Finance Act 1994 (c. 9)
Sections 75 and 76.

Section 77(8) to (10).

Section 78.

Section 79(3) to (6).

Sectios 209 and 210.

35

Section 214(2) and (3)(a).

Section 251(3).

In Schedule 8, paragraphs 3(3), 10 and 11.

In Schedule 9, paragraph 9.

In Schedule 15, paragraph 20.

40

In Schedule 17, paragraph 6.

In Schedule 20, paragraph 11(7).

Finance Act 1995 (c. 4)
Sections 35 and 36.

Section 40(1) and (2).

Section 42(2)(a).

45

Sections 70, 71 and 73.

Section 86.

Section 90.

Sections 118 and 119.

Section 128.

50

In section 154—

(a)
in subsection (1), the words “Subject to

subsection (1A),” and

(b)
subsection (1A).

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
671

Reference
Extent of repeal or revocation

Finance Act 1995 (c. 4)—cont.
In Schedule 6, paragraphs 17 and 19.

Schedules 14 and 15.

In Schedule 17, paragraphs 13 and 14.

Jobseekers Act 1995 (c. 18)
In Schedule 2, paragraph 15.

5

Deposit-takers (Interest
The whole Regulations.

Payments) (Discretionary or

Accumulation Trusts)

Regulations 1995 (S.I. 1995/

1370)

10

Finance Act 1996 (c. 8)
Section 72(1) and (2).

Section 73(1) to (3) and (5).

Sections 74 to 76.

Section 137.

Section 155.

15

Section 159(4) to (6).

Section 161.

Section 167(4).

In section 171, subsections (3) and (4).

In Schedule 6, paragraphs 1 to 3, 8, 12 to 15, 17,

20

20, 21, 24 and 25.

In Schedule 7, paragraph 2.

In Schedule 14, paragraphs 18, 33 and 35.

In Schedule 20, paragraphs 5, 25(2) and 32(b).

In Schedule 21, paragraph 10.

25

Schedule 23.

In Schedule 37, paragraphs 2(2)(b), (c) and (d), 3,

4 and 8 and, in paragraph 9 the words “745

and”.

In Schedule 38, paragraph 6(2)(e), (g) and (h)

30

and (7) and, in paragraph 7, in sub-paragraph

(2), paragraph (c) and the “and” immediately

before it and, in sub-paragraph (4), the words

“and (c)”.

Transfer of Functions
In Schedule 2, paragraph 22.

35

(Registration and Statistics)

Order 1996 (S.I. 1996/273)

European Investment Bank
The whole Order.

(Designated International

Organisation) Order 1996

40

(S.I. 1996/1179)

Finance Act 1997 (c. 16)
Section 54(1) to (4).

Sections 55 and 57.

Section 75.

Section 78.

45

Section 80(5) and (6).

Section 81.

In Schedule 7—

(a)
in paragraph 12(1), the words from “and

after that subsection” to the end, and

50

(b)
paragraph 12(2).

Schedule 9.

In Schedule 10, paragraphs 11 and 13(3).

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
672

Reference
Extent of repeal or revocation

Finance (No. 2) Act 1997 (c. 58)
Section 15(1).

Section 16.

Section 25(2), (3) and (4).

Section 29.

5

Sections 31 and 32.

Section 33(1).

Section 37(2) to (4) and (9) to (13).

In Schedule 4, paragraphs 12, 15, 20 and 22.

Finance Act 1998 (c. 36)
Section 25.

10

Section 70(3).

Sections 72 and 73.

Section 79(1).

Section 80(2) to (4) and (5)(b).

Section 100.

15

Section 102(7).

Section 118(10).

In Schedule 3, paragraphs 32(2) and (4) and 40.

In Schedule 5, paragraphs 26 and 27.

In Schedule 7, in paragraph 1, the words

20

“379A(1)(a),” to “(5) (in the first two places)

and (7),”.

In Schedule 12, paragraphs 3, 4 and 5(2) and (3).

Finance Act 1999 (c. 16)
Section 22.

Sections 23, 24 and 25(2).

25

Section 35.

Section 36(1) to (6).

Section 69.

Section 91(1) to (3) and (5).

In Schedule 4, paragraph 1(4).

30

Greater London Authority Act
In section 157(4)(a), the words “income tax and”

1999 (c. 29)
and “and” at the end.

In section 419(2)(a), the word “and” at the end.

Financial Services and Markets
In Schedule 20, paragraph 4(4).

Act 2000 (c. 8)

35

Limited Liability Partnerships
Section 10(2).

Act 2000 (c. 12)

Finance Act 2000 (c. 17)
Sections 31 and 32.

Section 39(1) to (6).

Section 41(3) and (4).

40

In section 46—

(a)
in subsection (1), paragraph (a) and the

word “or” at the end of that paragraph,

(b)
in subsection (2), paragraph (a) and the

word “or” at the end of that paragraph,

45

(c)
in subsection (2A), paragraph (c) and the

word “and” at the end of that paragraph,

(d)
in subsection (6), the definition of

“charity” and, in the definition of

“income”, paragraph (a) and the word

50

“or” at the end of that paragraph, and

(e)
in subsection (7), the words from “for the

year” to “companies,”.

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
673

Reference
Extent of repeal or revocation

Finance Act 2000 (c. 17)—cont.
In section 63(3), paragraph (b) and the “and”

immediately before it.

In section 65, the words from “and” to the end.

Sections 83(2).

5

Section 111(2) to (5) and (6)(b) and (c).

Section 112.

In Schedule 17, paragraph 15(3)(b).

In Schedule 18, paragraph 1 and Part 2.

In Schedule 19, paragraph 1.

10

In Schedule 26, paragraph 6.

Child Support, Pensions and
In Schedule 3, paragraph 8(2).

Social Security Act 2000

(c. 19)

Capital Allowances Act 2001
Section 4(5).

15

(c. 2)
Section 70YI(4).

In section 220(8)(a), the words “, within the

meaning of section 840 of ICTA”.

In section 577(1), the definitions of “tax year”

and “the tax year 2001-02”.

20

In Part 2 of Schedule 1, in the entry for “UK

property business”, in the second column, the

words “section 832(1) of ICTA and”.

In Schedule 2—

(a)
paragraphs 22, 27, 28, 29(1), 30, 31, 58

25

and 62, and

(b)
in paragraph 29(2), the words after

“paragraph (b)”.

Finance Act 2001 (c. 9)
Sections 50 and 51.

In section 64(2), the words “Part 1 makes

30

amendments relating to venture capital

trusts; and”.

Section 85(1) and (3).

In Schedule 15, paragraph 38.

In Schedule 16, Part 1.

35

In Schedule 24, paragraph 4.

In Schedule 25, paragraphs 1(2), 3 and 9.

In Schedule 29, paragraph 35(2).

Financial Services and Markets
Articles 39 and 136.

Act 2000 (Consequential

40

Amendments) (Taxes) Order

2001 (S.I. 2001/3629)

Finance Act 2002 (c. 23)
Sections 26 to 29.

Section 48.

Section 94(1) to (4).

45

Section 95.

Section 96(1) and (2).

Section 97(7) and (8).

Section 98.

Section 103(4)—

50

(a)
in paragraph (a), the words “and in

Schedule 28B, paragraph 4(6B)”, and

(b)
in paragraph (g), the words “and 437”.

Section 108.

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
674

Reference
Extent of repeal or revocation

Finance Act 2002 (c. 23)—cont.
Section 109.

In Schedule 16—

(a)
paragraph 19,

(b)
paragraph 20(1)(a),

5

(c)
in paragraphs 21(2), 23(1)(b), 24(1) and

(2), 28(1), 29(2) and (5), 30(1), 32(1), 38(2)

and (3) and 42(1), the words “tax year

or” wherever occurring,

(d)
in paragraph 24(2)(b), the words “year

10

or” in both places where they occur,

(e)
in paragraph 25(1), the words “is a

company and”

(f)
in paragraph 26, in sub-paragraph (1),

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

15

words “income or” and, in paragraph

(b)(i), the words “year or”, and in sub-

paragraphs (3) and (4), the words

“income tax or”,

(g)
in paragraph 27, sub-paragraphs (2) and

20

(3) and, in sub-paragraph (4), the words

“Where the investor is a company,”,

(h)
in paragraphs 31(8), 32(5), 38(3) and

47(1), the words “tax years or” wherever

occurring,

25

(i)
in paragraph 35(1)(d)(ii), the words “if

the investor is a company”,

(j)
paragraphs 40 and 41,

(k)
in paragraph 42, in sub-paragraph (2),

paragraph (a) and the “and”

30

immediately after it and, in paragraph

(b), the words “if the investor is a

company,”

(l)
in paragraph 47, in sub-paragraphs (3)

and (4), the words “of capital gains tax or

35

corporation tax on chargeable gains

and”, and sub-paragraphs (5) and (6),

(m)
in paragraph 48(2), the words “and for

the purposes of capital gains tax or

corporation tax on chargeable gains”,

40

and

(n)
in paragraph 51(1), the definition of “tax

year”.

In Schedule 17, paragraphs 3 and 4.

In Schedule 18, in paragraph 5(3)(b), the words

45

from “as it applies” to the end.

In Schedule 25, paragraph 57.

In Schedule 26, paragraph 40.

In Schedule 30, paragraph 1(5).

Schedule 33.

50

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
675

Reference
Extent of repeal or revocation

Debt Arrangement and
In Schedule 3, paragraph 19.

Attachment (Scotland) Act

2002 (asp 17)

Income Tax (Prescribed
The whole Order.

5

Deposit-takers) Order 2002

(S.I. 2002/1968)

Income and Corporation Taxes
The whole Order.

Act 1988, Section 349B(3)

Order 2002 (S.I. 2002/2931)

10

Income Tax (Earnings and
Section 1(2).

Pensions) Act 2003 (c. 1)
In section 515—

(a)
subsection (1)(b) and the “and”

immediately after it,

(b)
the “and” immediately after subsection

15

(2)(b), and

(c)
subsection (3).

Section 627.

In section 721—

(a)
in subsection (1), the words after the

20

definition of “non-cash voucher”, and

(b)
subsection (2).

In Part 2 of Schedule 1—

(a)
in the entry for “child, children”, in the

second column, the words “section

25

832(5) of ICTA, and see”,

(b)
the entry for “interest”, and

(c)
in the entry for “UK property business”,

in the second column, the words

“section 832(1) of ICTA and”.

30

In paragraph 49 of Schedule 3, the entries for

“interest” and “United Kingdom”.

In paragraph 37 of Schedule 4, the entry for

“United Kingdom”.

In Schedule 6, paragraphs 2, 45, 48, 50, 51, 100,

35

108, 166, 226 and 256.

Finance Act 2003 (c. 14)
Sections 131 and 132.

Section 151.

In section 152, paragraph (b) and the word

“and” before it.

40

In section 153(1)(a), the words “338B(2)(d) and

(4)(b), 349B(2)(b) and (7)(b)(ii),”.

Section 202.

In Schedule 26, in paragraph 1(2), paragraph (b)

and the word “and” before it.

45

In Schedule 27, paragraph 6.

In Schedule 35, paragraphs 1 and 5.

In Schedule 40, paragraph 1.

Finance Act 2004 (c. 12)
Sections 23 and 24.

Section 29.

50

In section 83, subsections (1) to (3) and (6).

Section 91.

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
676

Reference
Extent of repeal or revocation

Finance Act 2004 (c. 12)—cont.
Section 94(1) and (2).

Sections 101 and 102.

Sections 119 to 130.

In section 189(2), the “and” immediately after

5

paragraph (b).

Section 192(5).

In section 279(1), the words after the definition

of “pension sharing order or provision”.

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

10

the definition of “ITTOIA 2005” .

In Schedule 4, paragraph 2.

In Schedule 12, paragraphs 10 and 11.

In Schedule 17, paragraph 10(2).

In Schedule 19, Parts 1 and 3.

15

In Schedule 24, paragraphs 1, 2 and 3(2).

In Schedule 27, paragraphs 4(6)(b) and 5.

In Schedule 35, paragraphs 8, 13 to 17, 29, 31, 32

and 37.

Pensions Act 2004 (c. 35)
In Schedule 3, in the entry relating to the

20

Commissioners of Inland Revenue or their

officers, in the second column, the “or”

immediately after paragraph (f).

In Schedule 8, in the entry relating to the

Commissioners of Inland Revenue or their

25

officers, in the second column, the “or”

immediately after paragraph (e).

Income Tax (Trading and Other
Section 1(2).

Income) Act 2005 (c. 5)
In section 13(8), the definitions of “payment”

and “transfer”.

30

Section 51.

Section 108(4)(c) and (d).

In section 256—

(a)
in subsection (1)(b), the words “earned

income within section 833(4)(c) of ICTA

35

or”, and

(b)
in subsection (2), the words “earned

income or”.

In section 272(2), the entry in the table relating

to section 51.

40

Section 322(2)(b) and (c).

In section 328, in the sidenote, the words

“Earned income and”.

In section 397(2), paragraph (b) and the “or”

immediately before it.

45

In section 426, the words after “recipient”.

Section 457(3).

In section 482(6), the definition of “tax

advantage”.

In section 618 the words after “recipient”.

50