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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.

 
 

 

 
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