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
699

Reference
Extent of repeal or revocation

Income and Corporation Taxes
In section 704, in paragraph A, the words from

Act 1988 (c. 1)—cont.
“, or” at the end of paragraph (da) to the end

of paragraph (g).

Sections 710 to 727A.

5

In section 728(2), the words from “In relation to

transactions before” to the end.

In section 730A(7), the words from “, 613(4) or”

to “Act 2004”.

Section 733(2).

10

In section 736B(2A)—

(a)
in paragraph (a), the words “income tax

or”, and

(b)
in paragraph (b), the words “total

income or, as the case may be,”.

15

Section 736C(8).

In section 737A(5A), the words “income tax or”,

“total income or” and “Where the relevant

person is a company,”.

In section 737C—

20

(a)
in subsection (7), the words from “and in

subsection (8) below” to the end, and

(b)
subsection (8).

In section 737D(1), the words from “, 613(4) or”

to “Act 2004”.

25

In section 737E—

(a)
in subsections (1) and (2), the word

“727A,”,

(b)
in subsections (4) and (6)(b), the words

“or 263D”, and

30

(c)
in the sidenote, the word “727A,”.

Sections 739 to 746.

In section 747(4), paragraph (b) and the “and”

immediately before it.

In section 761(6), the words from “, but” to the

35

end.

Section 775.

In section 776, subsections (3A)(a) and (3B), in

subsection (6)(a) the words “Part 2 of ITTOIA

2005 or”, in subsection (6)(b) the words from

40

“section 158” to “be)”, in subsection (7) the

words “Part 2 of ITTOIA 2005 or” and

subsection (9).

In section 777, in subsection (8) the second

sentence, subsection (9) and in subsection (13)

45

the words from “and any” to the end.

Section 796(3).

Section 804(6).

In section 807—

(a)
in subsection (1), the words “or

50

corporation tax”, and

(b)
subsection (6).

In section 811(2), paragraph (b) and the “and”

immediately after it.

Section 816(3A).

55

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
700

Reference
Extent of repeal or revocation

Income and Corporation Taxes
Section 818.

Act 1988 (c. 1)—cont.
Section 819.

In section 821(3), paragraph (aa) and the “and”

immediately after it.

5

Section 823.

Section 827A.

In section 828—

(a)
in subsection (2) the words “841(1)(b)

or”,

10

(b)
in subsection (4) the words “1(6),” and

“257C, 582A(1),” and “or section 82(4)(d)

of the Capital Allowances Act”, and

(c)
in subsection (5) the words “or section

873 of ITTOIA 2005” and “or ITTOIA

15

2005”.

Section 829.

In section 830(1), the words “income tax and”.

In section 832(1)—

(a)
the definitions of “basic rate” and “basic

20

rate limit”,

(b)
the definition of “higher rate”,

(c)
the definition of “industrial assurance

business”,

(d)
the definition of “interest”,

25

(e)
the definitions of “investment LLP” and

“property investment LLP”,

(f)
the definition of “lower rate”,

(g)
in the definition of “notice”, the words

“or in a form authorised (in relation to

30

the case in question) by directions under

section 118 of the Finance Act 1998”,

(h)
in the definition of “overseas property

business”, paragraph (a) and, in

paragraph (b), “for the purposes of

35

corporation tax,”,

(i)
the definition of “preference dividend”,

(j)
the definition of “the rate applicable to

trusts”,

(k)
the definition of “relevant foreign

40

income”,

(l)
the definitions of “starting rate” and

“starting rate limit”,

(m)
the definition of “step-child”,

(n)
in the definition of “tax credit”, in

45

paragraph (a), “for the purposes of

corporation tax” and paragraph (b),

(o)
the definitions of “the dividend ordinary

rate”, “the dividend trust rate” and “the

dividend upper rate”, and

50

(p)
the definition of “UK property

business”.

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
701

Reference
Extent of repeal or revocation

Income and Corporation Taxes
Section 832(5).

Act 1988 (c. 1)—cont.
Section 833.

Section 835.

Section 836.

5

Section 836B.

Section 837.

Section 842AA.

In section 842B—

(a)
subsection (1)(a) and the “and”

10

immediately after it,

(b)
in subsection (2), the words “an

investment LLP or”, and

(c)
in the sidenote, the words ““investment

LLP” and”.

15

In Schedule 15B, Part 1.

Schedule 16.

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
702

Reference
Extent of repeal or revocation

Income and Corporation Taxes
In Schedule 23A—

Act 1988 (c. 1)—cont.
(a)
in paragraph 1(1) the definition of

“interest manufacturer” and, in the

definition of “manufactured dividend”,

5

“manufactured interest” and

“manufactured overseas dividend”, the

words “, “manufactured interest”” and “,

3”.

(b)
paragraph 2(3)(c) and the “and”

10

immediately before it,

(c)
in paragraph 2(6)(a) the words “to which

sub-paragraph (3) above applies”,

(d)
paragraphs 2A to 3A,

(e)
paragraph 4(2) to (3B),

15

(f)
in paragraph 4(4), the words from “as

they apply” to “branch or agency in the

United Kingdom”,

(g)
in paragraph 4(5), paragraph (a),

(h)
paragraph 4(6) to (7AA),

20

(i)
in paragraph 7(1), the words

“manufactured interest or”, “3 or” and

“interest or” and the words “, as the case

may be” where they occur for the first

time, and the word “3(1)”,

25

(j)
in paragraph 7(1A), the words

“manufactured interest or”,

(k)
in paragraph 7(3), the words “3(1) or”,

“manufactured interest or” and “3 or”,

(l)
in paragraph 7(4)(b), the words “or set

30

off” and “income or”,

(m)
in paragraph 8(1), the words “,

manufactured interest” in both places

where they occur and the words “,

interest manufacturers”,

35

(n)
in paragraph 8(1A), the words “or the

1992 Act”,

(o)
in paragraph 8(2), paragraphs (c) and (d)

and the words “or to” and “,

manufactured interest or manufactured

40

overseas dividends”,

(p)
paragraph 8(2A), and

(q)
paragraph 8(3)(b).

Schedule 28B.

Finance Act 1988 (c. 39)
Sections 23 to 25.

45

Section 34.

Section 36(2) to (6).

Sections 37, 38 and 40.

Section 71.

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
703

Reference
Extent of repeal or revocation

Finance Act 1988 (c. 39)—cont.
In section 130(7)(c)—

(a)
sub-paragraphs (i) and (ii), and

(b)
the “or” immediately before sub-

paragraph (iii).

5

In Schedule 3, paragraphs 11, 15 and 22.

In Schedule 6, paragraph 3(3) to (5).

Copyright, Designs and Patents
In Schedule 7, paragraph 36(4), (5) and (6).

Act 1988 (c. 48)

Finance Act 1989 (c. 26)
Sections 30 to 32.

10

Sections 47 and 48.

In section 96—

(a)
subsection (2), and

(b)
in subsection (4), the words “and

subsection (2) above”.

15

In section 111—

(a)
subsections (1) to (3) and (6) to (8), and

(b)
in subsection (5), the words “Subject to

subsections (6) to (8) below,”.

Section 149(3)(d).

20

In section 151—

(a)
in subsection (2)(a) the words from

“other” to “2005,”,

(b)
subsection (2)(b) and the “and”

immediately before it, and

25

(c)
subsection (3).

In Schedule 12, paragraphs 12(1) to (3), 13(1) to

(3) and 17.

Finance Act 1990 (c. 29)
Sections 17 and 18.

In section 25, subsections (1) to (9A), (11) and

30

(13).

In Schedule 5, paragraphs 7 to 11 and 16.

In Schedule 6—

(a)
paragraph 9,

(b)
paragraph 11(1), and

35

(c)
in paragraph 11(2), the words “Subject to

sub-paragraph (1) above”.

Contracts (Applicable Law) Act
In Schedule 4, paragraph 6.

1990 (c. 36)

Finance Act 1991 (c. 31)
Sections 21 and 22.

40

Section 53.

Section 72.

Section 118(1).

In Schedule 10, paragraph 2.

In Schedule 11, paragraphs 1, 2(2), 3 and 4.

45

In Schedule 12, paragraphs 1 and 2.

Income Tax (Building Societies)
The whole Regulations.

(Annual Payments)

Regulations (S.I. 1991/512)

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
704

Reference
Extent of repeal or revocation

Social Security Contributions
In paragraph 3 of Schedule 2—

and Benefits Act 1992 (c. 4)
(a)
in sub-paragraph (2), the words “of the

Act of 1988”, and

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

5

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).

Taxation of Chargeable Gains
Section 6(4).

10

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

immediately before paragraph (c).

In Schedule 10, paragraph 14(35) to (38) and

(50).

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

15

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 5.

20

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)

25

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

Section 59.

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

before it.

Section 80.

30

Section 118.

Section 183(2).

Section 208(1).

In Schedule 6, paragraphs 8, 9, 13 and 15.

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

35

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

Section 77(8) to (10).

Section 78.

Section 79(3) to (6).

Section 123(1) and (6).

40

Sections 209 and 210.

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

Section 251(3).

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

In Schedule 9, paragraph 9.

45

In Schedule 15, paragraph 20.

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).

50

Section 42(2)(a).

Sections 70, 71 and 73.

Section 79.

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
705

Reference
Extent of repeal or revocation

Finance Act 1995 (c. 4)—cont.
Section 86.

Section 87(5).

Section 90.

Sections 118 and 119.

5

Section 128.

In section 154—

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

subsection (1A),” and

(b)
subsection (1A).

10

In Schedule 6, paragraphs 17 and 19.

Schedules 14 and 15.

In Schedule 17, paragraphs 13, 14 and 17.

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

Deposit-takers (Interest
The whole Regulations.

15

Payments) (Discretionary or

Accumulation Trusts)

Regulations 1995 (S.I. 1995/

1370)

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

20

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

Sections 74 to 76.

Section 137.

Section 155.

Section 158.

25

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,

30

20, 21, 24 and 25.

In Schedule 7, paragraph 2.

In Schedule 14, paragraphs 18, 33, 35 and 36.

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

35.

35

In Schedule 21, paragraph 10.

Schedule 23.

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

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

and”.

40

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

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)”.

45

In Schedule 40, paragraphs 3 to 6.

Transfer of Functions
In Schedule 2, paragraph 22.

(Registration and Statistics)

Order 1996 (S.I. 1996/273)

European Investment Bank
The whole Order.

50

(Designated International

Organisation) Order 1996

(S.I. 1996/1179)

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