Finance Bill

House of Commons

Session 2006 - 07
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Finance Bill

Finance Bill
Schedule 27 — Repeals
Part 6 — Miscellaneous
305

(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
5

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

Market”.

Taxation of Chargeable Gains
In section 130(1)(a), the words “in the United

10

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).

15

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

20

Securities Market or dealt in”.

Section 1010.

In Schedule 1, paragraph 227.