Corporation Tax Bill

House of Commons

Session 2009 - 10
Internet Publications
Other Bills before Parliament

Corporation Tax Bill

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
715

Reference
Extent of repeal or revocation

Taxes Management Act 1970
In the first column of the Table in section 98, the

(c. 9)—cont.
entries relating to—

(a)
section 217(4) of ICTA,

(b)
section 226(4) of ICTA,

5

(c)
section 234(7)(b), (8) and (9) of ICTA,

(d)
section 250(6) of ICTA,

(a)
section 768(9) of ICTA,

(b)
section 778 of ICTA, and

(c)
paragraphs 3 and 4 of Schedule 12 to FA

10

1989.

In the second column of the Table in section 98,

the entries relating to—

(a)
section 216 of ICTA,

(b)
section 226(1) and (2) of ICTA,

15

(c)
section 234(5), (6) and (7)(a) of ICTA,

(d)
section 250(1) to (5) of ICTA, and

(e)
paragraph 42 of Schedule 16 to FA 2002.

Oil Taxation Act 1975
In section 21(2), the definition of “the Taxes

Act”.

20

Administration of Justice Act
In Schedule 2, in paragraph 36(3) the words

1985 (c. 61)
from “section 778(3)” to “1988 and”.

Income and Corporation Taxes
Section 6(4).

Act 1988 (c. 1)
Section 7.

Section 11(3) and (4).

25

Sections 13 to 13A.

Section 14.

Section 56(3)(c).

Section 116.

Sections 118 to 118ZD.

30

Chapter 2 of Part 6.

Chapter 3 of Part 6.

Sections 231, 231AA and 231AB.

Section 234.

Section 234A.

35

Chapter 6 of Part 6.

Section 337A(1).

Sections 338, 338A and 339.

Sections 342 and 342A.

Sections 343, 343ZA, 343A and 344.

40

Chapter 2 of Part 10.

Section 397.

Section 399.

Section 400.

Chapter 4 of Part 10.

45

Chapter 1 of Part 11.

Chapter 2 of Part 11.

Section 467.

Section 468.

Section 468A.

50

Section 469.

Section 469A.

Section 477A.

Section 486.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
716

Reference
Extent of repeal or revocation

Income and Corporation Taxes
Sections 488 and 489.

Act 1988 (c. 1)—cont.
Section 490.

Section 492.

Section 493(A1) to (A3).

5

Sections 494 to 494A

Section 496B.

Sections 500 to 501B.

Section 502(1A), (3), (3A) and (4).

Chapter 5A of Part 12.

10

Section 503.

Sections 505 to 508.

Section 510.

Section 510A.

Section 511(7).

15

Section 513.

Section 517.

Section 518.

Section 519.

Section 519A.

20

Chapter 5A of Part 13.

Section 587B.

Section 587BA.

Section 587C.

Section 687A.

25

Section 689B.

Chapter 1 of Part 17.

Sections 736A and 736B.

Sections 767A to 769.

Sections 776 to 778.

30

Sections 785ZA and 785ZB.

Sections 785B to 785E.

Section 808.

In section 828—

(a)
in subsection (1), the words “Subject to

35

subsections (2) and (5) below,” and the

words from “or under” to “after this

Act)”,

(b)
subsection (2),

(c)
in subsection (3), the words from “or

40

under” to “after this Act)”,

(d)
in subsection (4), “or 840A(1)(d)”, and

(e)
subsections (5) and (6).

Section 830(1).

Section 832.

45

Section 834.

Section 834A.

Section 834B.

Section 834C.

Section 837A.

50

Section 837B.

Section 837C.

Section 838.

Section 839.

Section 840.

55

Section 840ZA.

Section 840A.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
717

Reference
Extent of repeal or revocation

Income and Corporation Taxes
Section 841.

Act 1988 (c. 1)—cont.
Section 842.

Section 842A.

Section 842B.

5

Schedule 17.

Schedules 18 and 18A.

Schedule 19C.

Schedule 20.

Schedule 23A.

10

Schedule 28A.

In Schedule 29, in the Table in paragraph 32, the

entries relating to sections 96 and 102(1) of

the Inheritance Tax Act 1984.

Finance Act 1988 (c. 39)
In section 117—

15

(a)
subsection (1), and

(b)
in subsection (4), the words from the

beginning to “1988 and”.

In Schedule 3, paragraphs 16 and 17.

Finance Act 1989 (c. 26)
Section 35.

20

Section 60(1), (2) and (4).

Section 100.

Section 101.

Section 102.

Section 104.

25

Section 105.

Section 178(6).

In Schedule 12, paragraphs 1, 3, 4, 11 and 12.

National Health Service and
Section 61(1).

Community Care Act 1990

30

(c. 19)

Finance Act 1990 (c. 29)
Section 20.

Section 25(10), (10A) and (12).

Section 26.

Section 27(2) and (4).

35

Section 55.

Section 62(1) and (2).

Section 99.

Section 127(1).

In Schedule 5, paragraph 4.

40

In Schedule 11, paragraph 1.

In Schedule 14, paragraph 3.

In Schedule 18, paragraph 5.

Finance Act 1991 (c. 31)
Section 25.

Section 71(2).

45

Section 73(1).

Section 74.

In Schedule 15, paragraphs 4, 7, 8, 10 to 12, 14,

17 and 19 to 21.

Taxation of Chargeable Gains
In section 125A(1), the words “section 573 of the

50

Act 1992 (c. 12)
Taxes Act or”.

In section 256(1), the words “section 505(4) of

the Taxes Act and”.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
718

Reference
Extent of repeal or revocation

Taxation of Chargeable Gains
In section 257(2C), the definitions of “relevant

Act 1992 (c. 12)—cont.
amount” and “relievable amount”.

Section 288(3A)(e).

In Schedule 10, paragraph 14(14), (19), (20), (32),

5

(51), (54) and (55).

Local Government Finance Act
In Schedule 13, paragraph 57.

1992 (c. 14)

Charities Act 1992 (c. 41)
In Schedule 6, paragraph 17.

Museums and Galleries Act
In Schedule 8, paragraph 1(8).

10

1992 (c. 44)

Finance (No. 2) Act 1992 (c. 48)
Section 22.

Section 31.

Section 32(1), (2)(a) and (3).

In Schedule 6, paragraphs 1 to 3.

15

Trade Union and Labour
In Schedule 2, paragraph 37.

Relations (Consolidation) Act

1992 (c. 52)

Charities Act 1993 (c. 10)
In section 25A—

(a)
in subsection (1) the words “section 505

20

of the Income and Corporation Taxes

Act 1988 or”, and

(b)
in subsection (2) the words “section 505

of the Income and Corporation Taxes

Act 1988 or”.

25

In Schedule 6, paragraph 25.

Finance Act 1993 (c. 34)
Section 54.

Section 67(1).

Section 77(4).

Sections 92 to 92E.

30

Section 109(3).

In Schedule 14, paragraphs 8(2), (3) and (5) and

11.

Finance Act 1994 (c. 9)
Section 86.

Section 113.

35

Section 135.

Section 140.

Section 214(3).

In Schedule 14, paragraphs 3 and 6.

In Schedule 17—

40

(a)
paragraph 7, and

(b)
in paragraph 8, the words “842(4) and”.

Finance Act 1995 (c. 4)
Section 38.

Section 87.

Section 135.

45

Section 138.

Section 144.

In section 154(1), the words “the Corporation

Tax Acts and”.

In Schedule 6, paragraph 28.

50

In Schedule 17, paragraphs 3 and 20.

In Schedule 24, paragraph 12(3).

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
719

Reference
Extent of repeal or revocation

Finance Act 1995 (c. 4)—cont.
Schedule 26.

Health Authorities Act 1995
In Schedule 1, paragraph 114.

(c. 17)

Finance Act 1996 (c. 8)
Section 78.

5

Section 146.

Section 159(7)(a) and (8).

Section 165(2).

Section 173(1) to (4).

Section 175.

10

In Schedule 6, paragraphs 10(1) and (2) and 16.

In Schedule 7, paragraphs 19 and 24.

In Schedule 14, paragraphs 11, 16, 19, 21, 22,

32(1) to (3), 39, 40, 52 and 54.

In Schedule 20, paragraphs 26 to 29 and 37.

15

In Schedule 24, paragraph 12.

In Schedule 37, paragraphs 1(1), 2(2)(a), (3) and

(4), 5 and 7.

In Schedule 38, paragraph 6(2)(b), (d) and (f),

(4), (6) and (8).

20

Housing Act 1996 (c. 52)
In Schedule 3, paragraph 8.

Finance Act 1997 (c. 16)
Section 59.

Section 64.

Section 68.

In Schedule 10, paragraphs 3, 4(b)(iii), 10 and 13.

25

Finance (No. 2) Act 1997 (c. 58)
Section 18(2).

Section 27.

Section 30(2) and (3).

Section 39.

Section 41.

30

In Schedule 4, paragraphs 11 and 16.

Schedule 7.

National Lottery Act 1998 (c. 22)
Section 24(1).

Finance Act 1998 (c. 36)
Section 28(2).

Section 29(2).

35

Section 80.

Section 82(3).

Section 102(1), (2), (5) and (9).

Sections 114 to 116.

In Schedule 3, paragraphs 7, 10, 24 and 39(2)

40

and (7).

In Schedule 4, paragraph 6.

In Schedule 5, paragraphs 28 to 32, 35 to 38, 42

and 46.

In Schedule 7, in paragraph 1 “118(1),” “400(6),”

45

and “776(6)(a) and (b),”.

In Schedule 19, paragraphs 46, 47, 48(2) and 49.

Health Act 1999 (c. 8)
In Schedule 4, paragraph 73.

Finance Act 1999 (c. 16)
Section 68(1).

Section 89(2).

50

Section 100.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
720

Reference
Extent of repeal or revocation

Finance Act 1999 (c. 16)—cont.
In Schedule 4, in paragraph 15—

(a)
sub-paragraph (2)(a) and the word

“and” immediately after it, and

(b)
sub-paragraph (5).

5

In Schedule 11, paragraph 3.

Financial Services and Markets
In Schedule 20, paragraph 4(3).

Act 2000 (c. 8)

Limited Liability Partnerships
Section 10(1).

Act 2000 (c. 12)

10

Finance Act 2000 (c. 17)
Section 36.

Section 40.

Section 41(1).

Section 43.

Section 46.

15

Section 63(3).

Section 86.

Section 98.

Section 100.

In Schedule 15—

20

(a)
in paragraph 46(2)(a) the words “for full

consideration”, and

(b)
in paragraph 70, sub-paragraph (1)(b)

and the word “and” immediately before

it.

25

In Schedule 16, paragraph 3.

In Schedule 19, paragraphs 1 and 2.

In Schedule 27, paragraphs 1 to 6, 9 and 12(12).

Schedule 28.

Abolition of Feudal Tenure etc
In Schedule 12, paragraph 50(4) and (5).

30

(Scotland) Act 2000 (asp 5)

Capital Allowances Act 2001
In section 70E(2B) the words “section 502K of

(c. 2)
ICTA or”.

Section 70H(1)(a).

In Schedule 2, paragraphs 21, 23, 26, 32 to 38, 41,

35

43, 55, 56, 60, 63 and 67.

Finance Act 2001 (c. 9)
Section 55.

Section 84.

Section 86.

In Schedule 25, paragraph 1(1).

40

National Health Service Reform
In Schedule 5, paragraph 27.

and Health Care Professions

Act 2002 (c. 17)

Finance Act 2002 (c. 23)
Section 31.

Section 57(1).

45

Section 58.

Section 91.

Section 92(1).

Section 97.

Section 102.

50

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
721

Reference
Extent of repeal or revocation

Finance Act 2002 (c. 23)—cont.
In section 103—

(a)
subsection (1), and

(b)
in subsection (4)(a), the words

“494AA(2)” and “and 837A(2)”.

5

In Schedule 9, paragraphs 4(7) and 8(4).

Schedule 16.

In Schedule 17, paragraph 1.

Schedule 18.

In Schedule 23, paragraphs 17 and 18.

10

In Schedule 25, paragraphs 45, 49, 56 and 58.

In Schedule 27, paragraphs 8 to 10 and 13.

In Schedule 30, paragraphs 1(2) and (4) and 2 to

4.

Income Tax (Earnings and
In section 357(2) the words “section 505(1)(e) of

15

Pensions) Act 2003 (c. 1)
ICTA or”.

In Schedule 6, paragraphs 55, 105 and 121.

Finance Act 2003 (c. 14)
Section 134.

Section 148.

Section 149(5).

20

Section 150.

Section 152.

In section 153—

(a)
in subsection (1)(a), the words “402(3B),

403E(1)(a), (2), (4), (5) and (6),”, and

25

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

Schedule 23A, paragraph 4”.

Section 183.

In Schedule 18, paragraph 3(2) to (5).

Schedule 26.

30

In Schedule 41, paragraph 3.

Health and Social Care
Section 33(1).

(Community Health and
In Schedule 13, paragraph 5.

Finance Act 2004 (c. 12)
Section 26.

Section 45(4).

35

Section 50.

Section 51.

Section 56.

Section 83.

Section 137(1) and (3) to (7).

40

Section 139.

Section 148.

In Schedule 5, paragraph 3(2)(a).

In Schedule 6, paragraphs 3 to 6.

In Schedule 10, paragraphs 45 and 77.

45

In Schedule 26, paragraph 10.

In Schedule 27, paragraphs 1 to 3.

In Schedule 35, paragraphs 7, 18, 19, 23 and 34

to 36.

Fire and Rescue Services Act
In Schedule 1, paragraph 64.

50

2004 (c. 21)