Income Tax Bill

House of Commons

Session 2006 - 07
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Other Bills before Parliament

Income Tax Bill

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
706

Reference
Extent of repeal or revocation

Finance Act 1997 (c. 16)—cont.
Sections 55 and 57.

Section 75.

Section 78.

Section 80(5) and (6).

5

Section 81.

In Schedule 7—

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

after that subsection” to the end, and

(b)
paragraph 12(2).

10

Schedule 9.

In Schedule 10, paragraphs 5(3), 11 and 13(3).

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

Section 16.

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

15

Section 29.

Sections 31 and 32.

Section 33(1).

In section 37—

(a)
subsections (2) to (4),

20

(b)
subsection (7),

(c)
in subsection (8), the words “Subject to

subsections (9) to (13) below,”, and

(d)
subsections (9) to (13).

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

25

Finance Act 1998 (c. 36)
Section 25.

Section 70(3).

Sections 72 and 73.

Section 79(1).

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

30

Section 100.

Section 102(7).

Section 118(10).

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

In Schedule 5, paragraphs 26 and 27.

35

In Schedule 7, in paragraph 1, the words

“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.

40

Sections 23, 24 and 25(2).

Section 35.

Section 36(1) to (6).

Section 69.

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

45

In Schedule 4, paragraph 1(4).

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).

50

Act 2000 (c. 8)

Limited Liability Partnerships
Section 10(2).

Act 2000 (c. 12)

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
707

Reference
Extent of repeal or revocation

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

Section 39(1) to (6).

Section 41(3) and (4).

In section 46—

5

(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,

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

10

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

“or” at the end of that paragraph, and

15

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

year” to “companies,”.

In section 63(3), paragraph (b) and the “and”

immediately before it.

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

20

Sections 83(2).

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.

25

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).

30

(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”.

35

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

40

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

45

amendments relating to venture capital

trusts; and”.

Section 85(1) and (3).

In Schedule 15, paragraph 38.

In Schedule 16, Part 1.

50

In Schedule 24, paragraph 4.

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

In Schedule 29, paragraph 35(2).

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
708

Reference
Extent of repeal or revocation

Financial Services and Markets
Articles 39 and 136.

Act 2000 (Consequential

Amendments) (Taxes) Order

2001 (S.I. 2001/3629)

5

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

Section 48.

Section 94(1) to (4).

Section 95.

Section 96(1) and (2).

10

Section 97(7) and (8).

Section 98.

Section 103(4)—

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

Schedule 28B, paragraph 4(6B)”, and

15

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

Section 108.

Section 109.

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
709

Reference
Extent of repeal or revocation

Finance Act 2002 (c. 23)—cont.
In Schedule 16—

(a)
paragraph 19,

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

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

5

(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

or” in both places where they occur,

10

(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

words “income or” and, in paragraph

15

(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

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

20

“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,

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

25

the investor is a company”,

(j)
paragraphs 40 and 41,

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

paragraph (a) and the “and”

immediately after it and, in paragraph

30

(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

corporation tax on chargeable gains

35

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”,

and

40

(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

from “as it applies” to the end.

45

In Schedule 25, paragraph 57.

In Schedule 26, paragraph 40.

In Schedule 30, paragraph 1(5).

Schedule 33.

Debt Arrangement and
In Schedule 3, paragraph 19.

50

Attachment (Scotland) Act

2002 (asp 17)

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
710

Reference
Extent of repeal or revocation

Income Tax (Prescribed
The whole Order.

Deposit-takers) Order 2002

(S.I. 2002/1968)

Income and Corporation Taxes
The whole Order.

5

Act 1988, Section 349B(3)

Order 2002 (S.I. 2002/2931)

Income Tax (Earnings and
Section 1(2).

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

(a)
subsection (1)(b) and the “and”

10

immediately after it,

(b)
the “and” immediately after subsection

(2)(b), and

(c)
subsection (3).

In section 721—

15

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

definition of “non-cash voucher”, and

(b)
subsection (2).

In Part 2 of Schedule 1—

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

20

second column, the words “section

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

25

“section 832(1) of ICTA and”.

In paragraph 49 of Schedule 3, the entries for

“interest” and “United Kingdom”.

In paragraph 37 of Schedule 4, the entry for

“United Kingdom”.

30

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

108, 166, 226 and 256.

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

Section 151.

In section 152, paragraph (b) and the word

35

“and” before it.

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)

40

and the word “and” before it.

In Schedule 27, paragraph 6.

In Schedule 35, paragraphs 1 and 5.

In Schedule 38, paragraphs 4 and 15.

In Schedule 39, paragraph 5(4).

45

In Schedule 40, paragraph 1.

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

Section 29.

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

Section 91.

50

Section 94(1) and (2).

Sections 101 and 102.

Sections 119 to 130.

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
711

Reference
Extent of repeal or revocation

Finance Act 2004 (c. 12)—cont.
In section 189(2), the “and” immediately after

paragraph (b).

Section 192(5).

In section 279(1), the definition of “charity” and

5

the words after the definition of “pension

sharing order or provision”.

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

the definition of “ITTOIA 2005” .

In Schedule 4, paragraph 2.

10

In Schedule 12, paragraphs 10 and 11.

In Schedule 17, paragraph 10(2).

In Schedule 19, Parts 1 and 3.

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

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

15

In Schedule 35, paragraphs 8, 13 to 17, 29, 30, 31,

32 and 37.

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

Commissioners of Inland Revenue or their

officers, in the second column, the “or”

20

immediately after paragraph (f).

In Schedule 8, in the entry relating to the

Commissioners of Inland Revenue or their

officers, in the second column, the “or”

immediately after paragraph (e).

25

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

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

and “transfer”.

Section 51.

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

30

In section 256—

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

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

or”, and

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

35

income or”.

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

to section 51.

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

In section 328, in the sidenote, the words

40

“Earned income and”.

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

immediately before it.

In section 426, the words after “recipient”.

Section 457(3).

45

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

advantage”.

In section 618 the words after “recipient”.

In section 628—

(a)
in subsection (2)(b), the words after

50

“person”, and

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

“resident” and the “and” immediately

after it.

Income Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations: general
712

Reference
Extent of repeal or revocation

Income Tax (Trading and Other
Section 685A(4)(c) and the “and” immediately

Income) Act 2005 (c. 5)—cont.
before it.

In section 686(1) the words after “recipient”.

Section 724(3).

5

Sections 876 and 877.

In section 878(1)—

(a)
the definition of “charity”, and

(b)
the words after the definition of

“income”.

10

In section 879—

(a)
in subsection (1) the definitions of

“assignment” and “surrender” and the

“and” immediately before the definition

of “surrender”, and

15

(b)
subsection (2).

In Schedule 1, paragraphs 2 to 4, 25, 89(5) and

(6), 98 to 102, 114, 115, 125, 144, 146(2), (3) and

(5), 147 to 151, 153, 154, 156, 157, 159, 160, 163

to 168, 169(3), 170(a) and (b), 171(3), 181, 186,

20

187, 197, 198(2)(a), (b), (d) and (f) to (i), 242,

243(3), 249, 272(3), 277, 278, 281 to 283, 288,

293 to 299, 304 to 307, 311, 312(5), 313(2), 328,

329, 333, 334(3)(a) and (b), 337(b), (d) and (f),

338 to 340, 373(2)(d) and (e), 411, 415, 480, 481,

25

622, 635, 636 and 640 to 643.

In Schedule 2, paragraphs 50(3) and 84.

In Part 2 of Schedule 4—

(a)
the entry for “chargeable period”,

(b)
the entry for “child”,

30

(c)
in the entry for “control”, in the first

column, the words “(in relation to a

body corporate)”,

(d)
the entry for “interest”,

(e)
the entry for “investment trust”,

35

(f)
the entry for “lower rate”, and

(g)
the entry for “the rate applicable to

trusts”.

Finance Act 2005 (c. 7)
Sections 8 and 9.

Section 14.

40

In section 41(1), in the definition of “tax year”,

paragraph (a) and the “and” immediately

after it.

Section 44(1).

In section 47A(3)—

45

(a)
in paragraph (b), the words “within the

meaning of section 840 of ICTA”, and

(b)
in paragraph (c), the words “, in each

case within the meaning of section 840 of

ICTA”.

50

Chapter 7 of Part 2.

In Schedule 2, paragraphs 3, 5 and 6.