Corporation Tax Bill

House of Commons

Session 2008 - 09
Internet Publications
Other Bills before Parliament

Corporation Tax Bill

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations on 1 April 2009
785

Reference
Extent of repeal or revocation

Income and Corporation Taxes
In section 76(7), in Step 3 the entries relating

Act 1988 (c. 1)—cont.
to—

(a)
paragraph 4(4)(b) of Schedule 11 to FA

1996,

5

(b)
paragraph 23 of Schedule 22 to FA 2001,

(c)
paragraph 13(2) of Schedule 12 to FA

2002, and

(d)
paragraph 36(3) of Schedule 29 to that

Act.

10

Sections 76A and 76B.

Sections 79 to 79B.

Sections 82A to 84.

In section 84A—

(a)
in subsection (2), in paragraph (a) the

15

words “Schedule D or”, paragraph (b)

and the “or” immediately before it, and

paragraph (c), and

(b)
subsection (3ZA)(b).

Sections 85 to 85B.

20

Sections 86 to 88.

Sections 88D to 95.

Sections 97 to 106.

Section 110.

Section 111(1).

25

Sections 114 and 115.

Section 116(5).

Section 118ZA.

Sections 119 to 122.

Section 125.

30

Section 128(2) and (3).

In section 130, the words ““company with

investment business” means any company

whose business consists wholly or partly in

the making of investments”.

35

Section 208.

Section 337.

In section 337A—

(a)
subsection (1)(a), and

(b)
subsection (2)(b) and the “and”

40

immediately before it.

In section 399, subsection (1B) and, in subsection

(3), the words “under Case VI of Schedule D”.

Section 401.

In section 414(1)(b), the words “within the

45

meaning of section 486(12)”.

In section 431(2YC)(a), the words “under

Schedule A or Case III, V or VI of Schedule

D”.

In section 434A(2A) the words from “which” to

50

“1996”.

In section 444AZA(2), the words “(a “Case I

loss”)”.

In section 444AZB(2), the words “(a “Case VI

loss”)”.

55

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations on 1 April 2009
786

Reference
Extent of repeal or revocation

Income and Corporation Taxes
In section 444AEA—

Act 1988 (c. 1)—cont.
(a)
in subsection (1)(b), the words “Case I”,

(b)
in subsection (3), the words “transferor’s

Case I”, and

5

(c)
in subsection (4), the words “transferee’s

Case I”.

In section 444AECA—

(a)
in subsection (1)(b), the words “Case I”,

(b)
in subsection (3), the words “transferor’s

10

Case I”, and

(c)
in subsection (4), the words “transferee’s

Case I”.

In section 444AF(5)(b), the words “under Case

VI of Schedule D”.

15

Section 469(4A) to (5) and (6).

Sections 472A and 473.

In section 475—

(a)
in subsection (2), paragraph (b) and the

“and” immediately before it, and

20

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

be brought” to the end.

In section 477A, subsections (3)(a) and (aa), (4)

and (10).

Section 477B.

25

In section 486—

(a)
in subsection (1), the words from “but”

to the end,

(b)
subsections (4) and (7),

(c)
subsections (10) and (11), and

30

(d)
in subsection (12) the definition of

“registered industrial and provident

society”.

Section 487.

Section 491.

35

Section 504.

Section 505(1)(c)(iia).

Section 509.

Sections 524 to 526.

Section 528.

40

Sections 531 to 533.

Section 556.

Section 558(5) and (6).

In section 568(1), the words “section 74 of this

Act or”.

45

In section 571(1), the words from “(in” to

“Schedule D)”.

Sections 577 to 580.

Section 582.

Section 584.

50

Sections 586 and 587.

Section 588.

Section 589A.

Section 589B(5).

Section 617.

55

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations on 1 April 2009
787

Reference
Extent of repeal or revocation

Income and Corporation Taxes
Sections 695 to 698.

Act 1988 (c. 1)—cont.
Section 699A.

In section 700—

(a)
subsections (1) to (3),

5

(b)
in subsection (4) the words “this Part or”,

and

(c)
in subsection (5), paragraph (a), in

paragraph (b) the words “(a) or”, the

words from “deemed” to “this Part or”,

10

in the first place where they occur, and

the words “this Part or” in the second

place where they occur.

Sections 701 and 702.

In section 703(3), the words from “(the amount”

15

to “accordingly)”.

In section 768B(10) the words “and non-trading

deficits”.

In section 768C(9) the words “and non-trading

deficits”.

20

In section 779(13), paragraph (a) and in

paragraph (d) the words “75 or”.

In section 781—

(a)
in subsection (1), the words from “(in” to

“Schedule D)”, and

25

(b)
in subsection (4)(c), the words “75 or”.

In section 782(9) the words from “, and where”

to the end.

In section 787, subsection (1A), in subsection (2)

the words “or total profits” and subsection

30

(3).

In section 788(7), the words from “, and, in” to

the end.

In section 790(11), the words from “, and, in” to

the end.

35

In section 797A(2), the words “and gains”.

In section 806B(10), the definition of “the Case V

dividend”.

In section 806L(5)(b), the words “Case VI of

Schedule D by virtue of”.

40

Section 817.

In section 821(1)(a), the words “under under

Case III of Schedule D”.

In section 826—

(a)
subsections (1)(da) and (3AA),

45

(b)
subsections (5) and (5A),

(c)
in subsection (8A)(b)(ii) the words “, tax

credit under Schedule 13 to the Finance

Act 2002”, and

(d)
in subsection (8BA) the words “, tax

50

credit under Schedule 13 to the Finance

Act 2002” in both places where they

occur.

Section 827.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations on 1 April 2009
788

Reference
Extent of repeal or revocation

Income and Corporation Taxes
In section 828(4), the word “79B(5),”.

Act 1988 (c. 1)—cont.
Section 830(2) to (4).

In section 832—

(a)
in subsection (1), the definitions of

5

“overseas property business” and

“Schedule A business”, and

(b)
subsection (4).

Schedule A1.

Schedule 4AA.

10

Schedule 5.

In Schedule 27, in paragraph 1(1)(d)(ii), the

words from “in accordance” to “(Schedule

D)”.

In Schedule 28A, paragraph 6(dd), in paragraph

15

11, sub-paragraph (2) and in sub-paragraph

(3)(a) the words “or (2)” and paragraphs

13(1)(ed) and 16(1)(f).

In Schedule 28AA—

(a)
in paragraph 6E the words “Case III of

20

Schedule D or”, and

(b)
paragraph 8(1), (3) and (4).

In Schedule 30, paragraphs 2 to 5.

Finance Act 1988 (c. 39)
Section 65 to 66A.

Section 72.

25

Section 73(2) to (4).

Schedules 6 and 7.

In Schedule 12, paragraph 3(1).

Finance Act 1989 (c. 26)
Sections 43 and 44.

In section 85A—

30

(a)
in subsection (6)(b) the words “under

Case VI of Schedule D”, and

(b)
in subsection (8)(b) the words from “by”

to “1996” and in paragraph (c) the words

“(in accordance with paragraph 4(5) of

35

that Schedule)”.

In section 88(3)(b), the words “under Case VI of

Schedule D”.

In section 89(1A), the words “under Case VI of

Schedule D”.

40

Section 114.

Section 164(5)(b).

Finance Act 1990 (c. 29)
Section 76.

Section 78.

Section 126(2) and (3).

45

In Schedule 14, paragraph 2.

Finance Act 1991 (c. 31)
Section 43.

Section 68.

Section 121(2) and (3).

In Schedule 10, paragraph 3.

50

In Schedule 15, paragraph 3.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations on 1 April 2009
789

Reference
Extent of repeal or revocation

Taxation of Chargeable Gains
In section 41(4)—

Act 1992 (c. 12)
(a)
in paragraph (b), the words “any relief

given under section 30 of the Taxes Act

or”, and

5

(b)
in paragraph (c), the words “section 91

of the Taxes Act or”.

In section 156(4), the words “section 98 of the

Taxes Act or”.

In section 158(2), the words from “but” to the

10

end.

In section 170(9)(c), the words “within the

meaning of section 486 of the Taxes Act”.

Section 201(2).

In section 241(3)(a), the words “(within the

15

meaning of the Income Tax Acts) or any

Schedule A business (within the meaning of

the Taxes Act),”.

In section 251(8), paragraph (a), and in

paragraph (b) the words “(even apart from

20

those provisions)”.

In Schedule 7AC, paragraph 34(2).

In Schedule 8—

(a)
paragraph 5(5)(a), and

(b)
in paragraph 7A the words “Schedule A

25

business or”.

In Schedule 10, paragraph 14(7), (27) and (28).

Finance (No. 2) Act 1992 (c. 48)
In Schedule 12, in paragraph 3—

(a)
in sub-paragraph (1), the words from

“(in” to “Schedule D)”, and

30

(b)
in sub-paragraph (3), the words “section

100 of the Taxes Act 1988 or”.

Finance Act 1993 (c. 34)
Section 69.

Section 108.

Section 109(1), (2) and (4).

35

Section 110.

Section 123.

In Schedule 6, paragraph 11.

Finance Act 1994 (c. 9)
Section 113(3)(b).

Section 141.

40

Sections 144 and 145.

Section 215.

Sections 249 and 250.

In Schedule 14, paragraph 5.

In Schedule 24, in paragraph 20(1), in the words

45

after paragraph (b), the words from “the

trade” to “but”.

Finance Act 1995 (c. 4)
Section 76(4) to (6).

Section 117.

Sections 120 and 121.

50

Section 125.

In section 126(7A), paragraph (b) and the “or”

immediately before it.

In section 127(1), paragraph (cb).

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations on 1 April 2009
790

Reference
Extent of repeal or revocation

Finance Act 1995 (c. 4)—cont.
Section 140.

In Schedule 6, paragraph 2.

In Schedule 18, paragraph 2.

Finance Act 1996 (c. 8)
Sections 80 to 103.

5

Section 147(1).

In section 154, subsections (2), (3), (5), (6) and

(8).

In Schedule 6, paragraph 22.

In Schedule 7, paragraph 4(1), (2)(a) and (c), (3)

10

and (4).

Schedules 8 to 11.

In Schedule 14, paragraphs 5, 7, 20 and 31.

In Schedule 15, paragraphs 2 to 4, 10, 13 to 15,

paragraphs 18, 19(1), (2) and (10), 20(1) and

15

21(1).

In Schedule 20, paragraphs 2 and 33.

In Schedule 21, paragraphs 2, 3, 15 and 20.

In Schedule 24, paragraph 11.

Finance Act 1997 (c. 16)
Sections 65 and 66.

20

In Schedule 7, paragraph 8(1).

In Schedule 13, paragraphs 2 and 3.

Finance (No. 2) Act 1997 (c. 58)
Section 21.

Section 24(1) to (9).

Section 33(2) to (11).

25

Section 40.

In Schedule 6, paragraphs 12 and 13.

Finance Act 1998 (c. 36)
In section 33—

(a)
in subsection (2), paragraph (b) and the

word “and” immediately before it, and

30

(b)
subsections (3) to (5).

Section 40.

Section 41(1) and (4) to (7).

Section 42.

Section 46(1) and (2).

35

In Schedule 5, paragraphs 15 to 18, 34, 43 and

64.

In Schedule 7—

(a)
in paragraph 1, the words “53(1) and (3),

55(1),”, the words “74(1) opening words

40

and paragraph (m),”, the words “79(1),

79A(1),”, the word “83,”, the words

“85(1)(a), 85A(2)(a),”, the words from

“86A(2)(a)” to “94(1),”, the words from

“97” to “106(2),”, the words “110(3)

45

(twice), (4) and (5) (three times),”, the

words from “401(1)(b)” to “509(1)

(twice),”, the words from “577(1)(a)” to

“589A(8),” and the words from

“Schedule 5” to “8(7) (three times),”,

50

(b)
in paragraph 2, the words “section

73(2)”, and

(c)
paragraphs 5, 6 and 11.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations on 1 April 2009
791

Reference
Extent of repeal or revocation

Finance Act 1998 (c. 36)—cont.
In Schedule 18—

(a)
paragraph 10(2B) and (3),

(b)
in paragraph 52, sub-paragraphs (2)(bc)

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

5

paragraph (ad) and the words “, (ad)” at

the end,

(c)
Parts 9BA and 9C, and

(d)
paragraph 84.

Finance Act 1999 (c. 16)
Section 54.

10

Section 55(1).

Section 58.

Section 61.

Section 63.

Section 81(4)(a).

15

Schedule 6.

In Schedule 11, paragraph 2.

Financial Services and Markets
Section 411(2).

Act 2000 (c. 8)

Finance Act 2000 (c. 17)
Section 46(2A)(b).

20

Section 50.

Section 69(1).

Sections 88 and 89.

Section 143(2).

In Schedule 12, paragraphs 17 and 18.

25

In Schedule 15, in paragraph 60(1), the words

“under Case VI of Schedule D”.

Schedule 20.

In Schedule 29, paragraph 44.

Capital Allowances Act 2001
In section 16, the words “, or a Schedule A

30

(c. 2)
business,”.

In section 17(1), the words “, or a Schedule A

business,”.

In section 353, in subsection (2), the words “, or

a Schedule A business,”.

35

In section 392—

(a)
in subsection (2), the words “, or a

Schedule A business,”

(b)
in subsection (2A) the words from “is

within” to “and he”, and

40

(c)
subsection (3).

In section 393B(4), the words “or Schedule A

business”.

In section 393T—

(a)
in subsection (2), the words “, or a

45

Schedule A business,” and

(b)
subsection (3).