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Session 2006 - 07
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Finance Bill

Finance Bill
Schedule 27 — Repeals
Part 6 — Miscellaneous



(4) Disclosure of Tax Avoidance Schemes


Short title and chapter

Extent of repeal


Taxes Management Act 1970

In section 98C(2), the word “or” at the end of


(c. 9)

paragraph (c).


(5) Meaning of “recognised stock exchange” etc



Short title and chapter

Extent of repeal


Income and Corporation Taxes

In Schedule 20, in paragraph 5, the words “, or


Act 1988 (c. 1)

which are dealt in on the Unlisted Securities




Taxation of Chargeable Gains

In section 130(1)(a), the words “in the United




Act 1992 (c. 12)

Kingdom or elsewhere”.


In section 146(4)(b), the words “in the United


Kingdom or elsewhere”.


Section 285.


Finance Act 1996 (c. 8)

In Schedule 38, paragraphs 7 and 12(1).




Financial Services and Markets

In Schedule 20, paragraph 4(6).


Act 2000 (c. 8)


Income Tax (Trading and Other

Section 443(2)(g).


Income) Act 2005 (c. 5)

In section 460(3), the words “or 451”.


Income Tax Act 2007 (c. 3)

In section 295(3)(c), the words “on the Unlisted




Securities Market or dealt in”.


Section 1010.


In Schedule 1, paragraph 227.



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