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
787

Reference
Extent of repeal or revocation

Income and Corporation Taxes
In section 826—

Act 1988 (c. 1)—cont.
(a)
subsections (1)(da) and (3AA),

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

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

5

credit under Schedule 13 to the Finance

Act 2002”, and

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

credit under Schedule 13 to the Finance

Act 2002” in both places where they

10

occur.

Section 827.

In section 828(4), the word “79B(5),”.

Section 830(2) to (4).

In section 832—

15

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

“overseas property business” and

“Schedule A business”, and

(b)
subsection (4).

Schedule A1.

20

Schedule 4AA.

Schedule 5.

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

words from “in accordance” to “(Schedule

D)”.

25

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

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—

30

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

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.

35

Section 72.

Section 73(2) to (4).

Schedules 6 and 7.

In Schedule 12, paragraph 3(1).

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

40

In section 85A—

(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

45

“(in accordance with paragraph 4(5) of

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

50

Schedule D”.

Section 114.

Finance Act 1990 (c. 29)
Section 76.

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

Reference
Extent of repeal or revocation

Finance Act 1990 (c. 29)—cont.
Section 78.

Section 126(2) and (3).

In Schedule 14, paragraph 2.

Finance Act 1991 (c. 31)
Section 43.

5

Section 68.

Section 121(2) and (3).

In Schedule 10, paragraph 3.

In Schedule 15, paragraph 3.

Taxation of Chargeable Gains
In section 41(4)—

10

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

given under section 30 of the Taxes Act

or”, and

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

of the Taxes Act or”.

15

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

Taxes Act or”.

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

end.

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

20

meaning of section 486 of the Taxes Act”.

Section 201(2).

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

meaning of the Income Tax Acts) or any

Schedule A business (within the meaning of

25

the Taxes Act),”.

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

paragraph (b) the words “(even apart from

those provisions)”.

In Schedule 7AC, paragraph 34(2).

30

In Schedule 8—

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

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

business or”.

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

35

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

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

100 of the Taxes Act 1988 or”.

40

Finance Act 1993 (c. 34)
Section 69.

Section 108.

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

Section 110.

Section 123.

45

In Schedule 6, paragraph 11.

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

Section 141.

Sections 144 and 145.

Section 215.

50

Sections 249 and 250.

In Schedule 14, paragraph 5.

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

Reference
Extent of repeal or revocation

Finance Act 1994 (c. 9)—cont.
In Schedule 24, in paragraph 20(1), in the words

after paragraph (b), the words from “the

trade” to “but”.

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

5

Section 117.

Sections 120 and 121.

Section 125.

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

immediately before it.

10

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

Section 140.

In Schedule 6, paragraph 2.

In Schedule 18, paragraph 2.

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

15

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)

20

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

25

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.

30

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).

35

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

40

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

Section 40.

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

Section 42.

Section 46(1) and (2).

45

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

64.

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 1998 (c. 36)—cont.
In Schedule 7—

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

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

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

5

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)

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

10

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),”,

(b)
in paragraph 2, the words “section

15

73(2)”, and

(c)
paragraphs 5, 6 and 11.

In Schedule 18—

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

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

20

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

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

the end,

(c)
Parts 9BA and 9C, and

(d)
paragraph 84.

25

Finance Act 1999 (c. 16)
Section 54.

Section 55(1).

Section 58.

Section 61.

Section 63.

30

Section 81(4)(a).

Schedule 6.

In Schedule 11, paragraph 2.

Financial Services and Markets
Section 411(2).

Act 2000 (c. 8)

35

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

Section 50.

Section 69(1).

Sections 88 and 89.

Section 143(2).

40

In Schedule 12, paragraphs 17 and 18.

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

“under Case VI of Schedule D”.

Schedule 20.

In Schedule 29, paragraph 44.

45

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

(c. 2)
business,”.

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

business,”.

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

50

a Schedule A business,”.

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

Reference
Extent of repeal or revocation

Capital Allowances Act 2001
In section 392—

(c. 2)—cont.
(a)
in subsection (2), the words “, or a

Schedule A business,”

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

5

within” to “and he”, and

(c)
subsection (3).

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

business”.

In section 393T—

10

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

Schedule A business,” and

(b)
subsection (3).

In section 529—

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

15

Schedule A business,”,

(b)
in subsection (1A), the words from “is

within” to “and he”, and

(c)
subsection (2).

In section 577(1), the words “, a Schedule A

20

business”.

In Schedule 1, in Part 2, the entry for “Schedule

A business”.

In Schedule 2, paragraphs 5, 14, 16 to 20, 40, 45,

46, 48 to 52, 96 and 104.

25

Finance Act 2001 (c. 9)
Section 70(1) and (2).

Section 73.

Section 75(1).

Schedule 22.

In Schedule 23, paragraph 1.

30

Financial Services and Markets
Article 16(6) to (8).

Act 2000 (Consequential

Amendments) (Taxes) Order

2001 (S.I. 2001/3629)

Tax Credits Act 2002 (c. 21)
In Schedule 3, paragraph 59.

35

Finance Act 2002 (c. 23)
Section 38.

Sections 53 to 56.

Section 60.

Section 64.

Section 65(2)(a).

40

Section 67(1) and (2).

Section 68.

Section 71.

Section 83(1)(a) and (2).

Section 84(1).

45

In section 103—

(a)
in subsection (4), paragraph (d), in

paragraph (f) the words from “in

Schedule 20” to the end, and paragraph

(h), and

50

(b)
subsection (5).

Section 105(1).

Section 106.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations on 1 April 2009
792

Reference
Extent of repeal or revocation

Finance Act 2002 (c. 23)—cont.
In Schedule 9, paragraphs 4(4) and 8(2).

Schedules 12 to 15.

In Schedule 16, in paragraph 27(4), the words

“under Case VI of Schedule D”.

5

In Schedule 18, paragraph 9(3)(a).

Schedule 22.

In Schedule 23, paragraphs 2, 3, 6, 7, 9 to 15 and

25.

In Schedule 25, paragraphs 2 to 25, 27 to 36, 40,

10

47, 48, 50, 53 and 61 to 64.

Schedule 26.

In Schedule 27, paragraphs 3, 19 and 20.

In Schedule 28, paragraphs 1 and 3.

Schedule 29.

15

Income Tax (Earnings and
In section 515—

Pensions) Act 2003 (c. 1)
(a)
subsection (1), and

(b)
the “and” immediately after subsection

(2)(c).

In Schedule 1, in Part 2, the entries for “Schedule

20

A business” and “UK property business”.

In Schedule 6, paragraphs 4, 5, 12, 13, 62 to 64,

67, 69, 70, 87, 109, 244 and 258.

Finance Act 2003 (c. 14)
Section 40.

Section 141.

25

Section 143.

Section 148(5B).

Section 149(1) to (3).

In section 150(7), the words from “; and” to the

end.

30

In section 153—

(a)
in subsection (1)(a), the words

“115(4)(b)”,

(b)
subsection (1)(e),

(c)
in subsection (2)(a), the words “and

35

830(4)”, and

(d)
subsection (2)(d).

Section 168.

Sections 178 and 179.

Section 180(1).

40

Section 184.

In Schedule 22, paragraphs 59 to 73.

Schedules 23 to 25.

Schedule 31.

In Schedule 35, paragraph 4.

45

Schedule 37.

In Schedule 41, paragraphs 1, 4 and 5(2).

Finance Act 2004 (c. 12)
Section 34(4).

Sections 38 and 39.

Section 45(1) to (3).

50

Section 48.

Section 54.

In section 71, subsection (3)(b) and the “and”

immediately before it.

Section 137(2).

55

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — Repeals and revocations on 1 April 2009
793

Reference
Extent of repeal or revocation

Finance Act 2004 (c. 12)—cont.
Section 141.

In section 280(1), the “and” immediately after

the entry for “ITTOIA 2005”.

In Schedule 5, paragraphs 2, 5 to 8 and 14 to 16.

5

In Schedule 6, paragraphs 1 and 9.

Schedules 8 and 9.

In Schedule 10, paragraphs 1 to 4, 6, 8, 9(1), 13,

14, 16, 17, 19 to 23, 25, 28, 30 to 42, 47 to 69, 71

and 73.

10

In Schedule 16, paragraph 5.

In Schedule 17, paragraphs 4, 7 and 8.

In Schedule 26, paragraph 12.

In Schedule 35, paragraphs 45, 50, 52 and 53.

Finance Act 2002, Schedule 26,
The whole Order.

15

Parts 2 and 9 (Amendment)

Order 2004 (S.I. 2004/2201)

Finance Act 2004, Sections 38 to
In the Schedule, paragraphs 4(2), 5, 6, 22 and 58

40 and 45 and Schedule 6
to 64.

(Consequential Amendment

20

of Enactments) Order 2004

(S.I. 2004/2310)

Finance Act 2000, Schedule 20
The whole Order.

(Definition of Small or

Medium-Sized Enterprise)

25

Order 2004 (S.I. 2004/3267)

Finance Act 2002, Schedule 26,
The whole Order.

Parts 2 and 9 (Amendment

No.2) Order 2004 (S.I. 2004/

3270)

30

Income Tax (Trading and Other
In section 48(4)(a), the words “under section 97

Income) Act 2005 (c. 5)
(debts incurred and later released)”.

Section 79(2).

In section 155(1), the words from “carried” to

the end.

35

In section 287(4), the “or” immediately before

paragraph (b).

In section 288(6), the “and” immediately before

paragraph (d).

In section 839(3), the words “or to corporation

40

tax under Case III of Schedule D”.

Section 862(3) and (7).

Section 881.