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Finance Bill
Schedule 27 — Repeals
Part 3 — Pensions

298

 

Part 3

Pensions

(1) Alternatively secured pensions etc

 

Short title and chapter

Extent of repeal

 
 

Inheritance Tax Act 1984 (c. 51)

In section 151C(4), the word “and” at the end of

 

5

  

the definition of “dependant”.

 
  

In Schedule 2, paragraph 6A.

 
 

Income Tax (Earnings and

In section 636A—

 
 

Pensions) Act 2003 (c. 1)

(a)   

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

 
  

word “or” before it, and

 

10

  

(b)   

in subsection (7), the words ““transfer

 
  

lump sum death benefit”,”.

 
 

Finance Act 2004 (c. 12)

Section 168(1)(g).

 
  

Section 172B(5)(a).

 
  

In section 188(5), paragraph (b) and the word

 

15

  

“and” before it.

 
  

In section 280(2), the entry relating to transfer

 
  

lump sum death benefit.

 
  

In Schedule 28, paragraph 12(3) and (4).

 
  

In Schedule 29, paragraph 19.

 

20

  

In Schedule 34, in—

 
  

(a)   

paragraph 1(6), and

 
  

(b)   

paragraph 4(3),

 
  

the words from “but also” to the end.

 
  

In Schedule 36, in paragraph 17A—

 

25

  

(a)   

in sub-paragraph (1), paragraph (c) and

 
  

the word “or” before it, and

 
  

(b)   

in sub-paragraph (2), the words “, or to a

 
  

transfer lump sum death benefit being

 
  

paid,”.

 

30

 

Finance Act 2006 (c. 25)

In Schedule 22, paragraph 11.

 

           

These repeals have effect in accordance with Schedule 19 to this Act.

(2) Miscellaneous

 

Short title and chapter

Extent of repeal

 
 

Pension Schemes Act 1993

In section 1(1), in the definition of “personal

 

35

 

(c. 48)

pension scheme”, in paragraph (b), the words

 
  

“any of the paragraphs of”.

 
 

Pension Schemes (Northern

In section 1(1), in the definition of “personal

 
 

Ireland) Act 1993 (c. 49)

pension scheme”, in paragraph (b), the words

 
  

“any of the paragraphs of”.

 

40

 

Finance Act 2004 (c. 12)

In section 154—

 
  

(a)   

subsection (3), and

 
  

(b)   

in subsection (4), the words “and section

 
  

155”.

 
 

 

Finance Bill
Schedule 27 — Repeals
Part 4 — SDLT, stamp duty and SDRT

299

 
 

Short title and chapter

Extent of repeal

 
 

Finance Act 2004 (c. 12)—cont.

Section 155.

 
  

In section 273—

 
  

(a)   

in subsection (5)(a), the words “was

 
  

established by a person or body

 

5

  

specified in section 154(1)(a) to (g)

 
  

(insurance companies etc) and”, and

 
  

(b)   

in subsection (7), the words “was

 
  

established by a person or body

 
  

specified in section 154(1)(a) to (g) and”.

 

10

  

In Schedule 29—

 
  

(a)   

in paragraph 1(1), paragraph (e) (but not

 
  

including the word “and” at the end),

 
  

and

 
  

(b)   

paragraph 10(3)(a).

 

15

  

In Schedule 29A, paragraph 22(2).

 
  

In Schedule 36, in paragraph 12—

 
  

(a)   

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

 
  

in paragraph (b), the words “held for the

 
  

purposes of, or representing accrued

 

20

  

rights under, the arrangement”,

 
  

(b)   

in sub-paragraph (8)(a), the words “, or

 
  

two or more money purchase

 
  

arrangements that are not cash balance

 
  

arrangements,” and the word “or” at the

 

25

  

end, and

 
  

(c)   

in sub-paragraph (9)(a), the words “, or

 
  

each of the arrangements,” and the word

 
  

“and” at the end.

 
 

           

These repeals have effect in accordance with Schedule 20 to this Act.

30

Part 4

SDLT, stamp duty and SDRT

(1) Anti-avoidance: partnerships

 

Short title and chapter

Extent of repeal

 
 

Finance Act 2003 (c. 14)

In Schedule 15—

 

35

  

(a)   

paragraphs 13 and 14(1)(b), and

 
  

(b)   

in the italic cross-heading before

 
  

paragraph 14, the words “for

 
  

consideration”.

 

           

These repeals have effect in accordance with section 71 of this Act.

40

 

 

Finance Bill
Schedule 27 — Repeals
Part 4 — SDLT, stamp duty and SDRT

300

 

(2) Exemptions: intermediaries, repurchases etc

 

Short title and chapter

Extent of repeal

 
 

Finance Act 1986 (c. 41)

In section 80B(2), the definition of “EEA

 
  

exchange”.

 
  

In section 80C(7), the definition of “EEA

 

5

  

exchange” (together with the word “and” at

 
  

the end of it).

 
  

In section 88B(2), the definition of “EEA

 
  

exchange”.

 
  

In section 89AA(6), the definition of “EEA

 

10

  

exchange”.

 
 

Finance (No.2) Act 2005 (c. 22)

Section 50.

 
 

Finance Act 2007 (c.)

Section 72.

 
  

Schedule 21.

 

1          

Subject to Note 2, these repeals have effect in accordance with Schedule 21

15

to this Act.

2          

The repeals of section 72 of, and Schedule 21 to, this Act have effect in

accordance with sections 108 and 110 of FA 1990.

(3) certain transfers of school land

 

Short title and chapter

Extent of repeal

 

20

 

School Standards and

Sections 79 and 79A.

 
 

Framework Act 1998 (c. 31)

  
 

Education and Inspections Act

In Part 3 of Schedule 4, paragraph 20.

 
 

2006 (c. 40)

  

           

These repeals have effect in accordance with section 78 of this Act.

25

(4) Payment of SDLT

 

Short title and chapter

Extent of repeal

 
 

Finance Act 2003 (c. 14)

In section 76(3), paragraph (b) and the word

 
  

“and” before it.

 
  

In section 81(2), paragraph (b) and the word

 

30

  

“and” before it.

 
  

In Schedule 10, in paragraph 2(2), paragraph (b)

 
  

and the word “and” before it.

 

           

These repeals have effect in accordance with section 79 of this Act.

 

 

Finance Bill
Schedule 27 — Repeals
Part 5 — Investigation, administration etc

301

 

Part 5

Investigation, administration etc

(1) Criminal investigations

 

Short title and chapter

Extent of repeal

 
 

Taxes Management Act 1970

Sections 20C and 20CC.

 

5

 

(c. 9)

In section 118(1), in the definition of “tax”, the

 
  

word “, 20C”.

 
 

Customs  and  Excise

In section 118C—

 
 

Management Act 1979 (c. 2)

(a)   

in subsection (3), paragraph (c) and the

 
  

word “or” before it,

 

10

  

(b)   

in subsection (4)(b), the words “or in

 
  

respect of a gaming duty offence”, and

 
  

(c)   

in subsection (5), the words from “and “a

 
  

gaming duty offence”” to the end.

 
 

Betting and Gaming Duties Act

In Schedule 1, paragraph 16.

 

15

 

1981 (c. 63)

In Schedule 3, paragraph 17.

 
  

In Schedule 4, paragraph 17.

 
 

Finance Act 1984 (c. 43)

In Schedule 3, paragraph 7(12).

 
 

Police and Criminal Evidence

In Schedule 6, paragraph 39(b) to (d).

 
 

Act 1984 (c. 60)

  

20

 

Finance Act 1989 (c. 26)

Section 146 and 147.

 
  

Section 148(4).

 
 

Finance Act 1994 (c. 9)

In Schedule 7, paragraph 4(2) to (7).

 
 

Value Added Tax Act 1994

Section 72(9).

 
 

(c. 23)

In Schedule 11, paragraph 10(3) to (6).

 

25

 

Finance Act 1995 (c. 4)

In Schedule 3, paragraph 11(10).

 
 

Criminal    Procedure

In Schedule 4, paragraph 91(a).

 
 

(Consequential Provisions)

  
 

(Scotland) Act 1995 (c. 40)

  
 

Finance Act 1996 (c. 8)

In Schedule 5, paragraphs 5 and 6.

 

30

 

Finance Act 1997 (c. 16)

In Schedule 2, paragraph 4(3) to (5).

 
 

Finance Act 2000 (c. 17)

Section 149(4).

 
  

Section 150.

 
  

In Schedule 6, paragraphs 97 and 130.

 
 

Finance Act 2001 (c. 9)

In Schedule 6, paragraph 6.

 

35

  

In Schedule 7, paragraph 7.

 
 

Criminal Justice and Police Act

Section 57(1)(c).

 
 

2001 (c. 16)

Section 63(2)(e).

 
  

Section 65(3).

 
  

In Schedule 1, paragraphs 13, 28, 29, 57, 58, 61

 

40

  

and 72.

 
  

In Schedule 2, paragraph 13(2)(d).

 
 

Tax Credits Act 2002 (c. 21)

Section 36(2) and (3).

 
 

Proceeds of Crime Act 2002

Section 323(3)(e) and (f).

 
 

(c. 29)

  

45

 

 

Finance Bill
Schedule 27 — Repeals
Part 5 — Investigation, administration etc

302

 
 

Short title and chapter

Extent of repeal

 
 

Finance Act 2003 (c. 14)

Part 7 of Schedule 13.

 
 

Commissioners for Revenue

Section 13(3)(b) and (c).

 
 

and Customs Act 2005 (c. 11)

Section 14(2)(b) and (c).

 
  

In Schedule 2, paragraphs 7 and 9.

 

5

 

           

These repeals have effect in accordance with section 83(5) of this Act.

(2) Criminal investigations: Scotland

 

Short title and chapter

Extent of repeal

 
 

Criminal Law (Consolidation)

Section 24(9).

 
 

(Scotland) Act 1995 (c. 39)

  

10

           

This repeal has effect in accordance with Schedule 23 to this Act.

(3) Filing dates for returns

 

Short title and chapter

Extent of repeal

 
 

Taxes Management Act 1970

In section 8—

 
 

(c. 9)

(a)   

in subsection (1)(a), the words “, on or

 

15

  

before the day mentioned in subsection

 
  

(1A) below”, and

 
  

(b)   

subsection (1A).

 
  

In section 8A—

 
  

(a)   

in subsection (1)(a) the words “, on or

 

20

  

before the day mentioned in subsection

 
  

(1A) below”, and

 
  

(b)   

subsection (1A).

 
  

In section 33A(9), the definition of “filing date”.

 
  

In section 93A(8), the definition of “the filing

 

25

  

date”.

 
 

Finance Act 1996 (c. 8)

Section 125(3).

 

           

These repeals have effect in accordance with section 91 of this Act.

(4) Mandatory electronic filing of returns

 

Short title and chapter

Extent of repeal

 

30

 

Value Added Tax Act 1994

In section 76(3), the word “and” at the end of

 
 

(c.23)

paragraph (d).

 
 

Commissioners for Revenue

In Schedule 2, paragraph 12.

 
 

and Customs Act 2005 (c.11)

In Schedule 4, paragraph 95(2).

 
 

 

Finance Bill
Schedule 27 — Repeals
Part 6 — Miscellaneous

303

 

(5) Penalties for errors

 

Short title and chapter

Extent of repeal

 
 

Taxes Management Act 1970

Section 95.

 
 

(c.  9)

  
 

Taxes Management Act 1970

Section 95A.

 

5

 

(c.  9)—cont.

Section 97.

 
  

Section 98A(4).

 
  

Section 100A(1).

 
  

Section 103(2).

 
 

Finance Act 1989 (c. 26)

Section 163(1)(a).

 

10

 

Finance Act 1994 (c. 9)

In Schedule 19, paragraphs 27(1), 28 and 32.

 
 

Value Added Tax Act 1994

Sections 60 and 61.

 
 

(c. 23)

Sections 63 and 64.

 
 

Finance Act 1996 (c. 8)

Section 36.

 
  

Section 123(12) and (13).

 

15

 

Finance Act 1998 (c. 36)

In Schedule 18, paragraphs 20 and 89.

 
 

Finance Act 2001 (c. 9)

Section 98(3).

 
  

In Schedule 29, paragraph 32.

 

           

These repeals have effect in accordance with section 96 of this Act.

Part 6

20

Miscellaneous

(1) VAT: non-business use etc of business goods

 

Short title and chapter

Extent of repeal

 
 

Value Added Tax Act 1994

In Schedule 4, paragraph 5(4A).

 
 

(c. 23)

  

25

 

Finance Act 2003 (c. 14)

Section 22.

 

           

These repeals have effect in accordance with section 98 of this Act.

(2) VAT: transfers of going concerns

 

Short title and chapter

Extent of repeal

 
 

Value Added Tax Act 1994

In section 49(1), paragraph (b) (together with the

 

30

 

(c. 23)

word “and” before it).

 

           

This repeal has effect in accordance with section 99 of this Act.

(3) Repeals connected with Gambling Act 2005

 

Short title and chapter

Extent of repeal

 
 

Finance Act 1966 (c. 18)

In Schedule 3, paragraph 6.

 

35

 

 

Finance Bill
Schedule 27 — Repeals
Part 6 — Miscellaneous

304

 
 

Short title and chapter

Extent of repeal

 
 

Betting and Gaming Duties Act

In section 3(1), paragraph (b) (together with the

 
 

1981 (c. 63)

word “and” before it).

 
  

In section 5C(5), paragraph (b) (together with

 
  

the word “or” before it).

 

5

  

In section 12(4)—

 
  

(a)   

in the definition of “betting office

 
  

licence”, paragraph (a) (together with

 
  

the word “and” following it),

 
  

(b)   

in the definition of “bookmaker’s

 

10

  

permit”, paragraph (a) (together with

 
  

the word “and” following it), and

 
  

(c)   

the definitions of “meeting”, “totalisator”

 
  

and “track”.

 
  

In section 20A(1), paragraph (a) (together with

 

15

  

the word “or” following it).

 
  

In Schedule 1—

 
  

(a)   

paragraph 7, and

 
  

(b)   

in paragraph 15, in sub-paragraph (2),

 
  

the words “in England or Wales or

 

20

  

Northern Ireland”, sub-paragraphs (3) to

 
  

(4A), and in sub-paragraph (5), the

 
  

words “in Northern Ireland”.

 
 

Finance Act 1986 (c. 41)

In Schedule 4—

 
  

(a)   

paragraph 4(b), and

 

25

  

(b)   

in paragraph 11, in sub-paragraph (1),

 
  

the words from “in paragraph 7” to the

 
  

end, and sub-paragraph (2)(a) and (b).

 
 

Finance Act 1993 (c. 34)

In section 24(4)—

 
  

(a)   

in paragraph (a), the words “the

 

30

  

Lotteries and Amusements Act 1976 or”,

 
  

(b)   

in paragraph (b), the words “Act or”,

 
  

(c)   

in paragraph (c), the words “Act or” and

 
  

“section 5(3) of that Act or”, and

 
  

(d)   

paragraph (d).

 

35

 

Finance Act 1997 (c. 16)

In section 10(3)—

 
  

(a)   

paragraph (c), and

 
  

(b)   

in paragraph (d), the words “section 41

 
  

of that Act or”.

 
 

Access to Justice Act 1999 (c. 22)

In Schedule 13, paragraph 120.

 

40

 

Finance Act 2002 (c. 23)

Section 13.

 
  

In Schedule 4, paragraph 10(14).

 
 

Finance Act 2003 (c. 14)

Section 9(4).

 
 

Courts Act 2003 (c. 39)

In Schedule 8, paragraph 266.

 
 

Income Tax Act 2007 (c. 3)

In Schedule 1, in paragraph 94(2)(e), sub-

 

45

  

paragraph (iii) (together with the word “and”

 
  

before it).

 
 

           

These repeals have effect in accordance with Schedule 25 to this Act.

 

 

 
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