Corporation Tax Bill

House of Commons

Session 2009 - 10
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Other Bills before Parliament

Corporation Tax Bill

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
723

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
724

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)

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
725

Reference
Extent of repeal or revocation

Scotland Act 1998 (Transfer of
Article 3.

Functions to the Scottish
Article 5.

Finance Act 2004, Sections 38 to
In the Schedule, paragraphs 20 and 39.

40 and 45 and Schedule 6

5

(Consequential Amendment

of Enactments) Order 2004

(S.I. 2004/2310)

Constitutional Reform Act 2005
In Schedule 11, paragraph 29.

(c. 4)

10

Income Tax (Trading and Other
In Schedule 1, paragraphs 96, 111 to 113, 119,

Income) Act 2005 (c. 5)
120(2), 169, 171, 173, 174, 188(2)(a), 190, 191,

195, 198, 280, 312, 313, 337, 341, 347, 514 and

577.

Finance Act 2005 (c. 7)
Section 11.

15

Section 48(2).

Section 84.

In Schedule 4, paragraphs 8, 18 and 23.

Finance (No. 2) Act 2005 (c. 22)
Section 13.

Section 16.

20

Section 38(5).

In Schedule 7, paragraph 3.

Tax and Civil Partnership
Regulation 48.

Regulations 2005 (S.I. 2005/

3229)

25

Finance Act 2006 (c. 25)
Section 25.

Section 26(4) and (5).

Sections 54 to 58.

Section 82.

Section 83(1) and (2).

30

Section 95(9).

Section 101(5).

Sections 103 to 134.

Section 136.

Section 136A.

35

Section 138.

Section 139.

Section 141.

Section 142.

Section 144.

40

Section 145(1).

Section 154(2) and (11).

In Schedule 1, Part 1.

In Schedule 8, paragraphs 10 and 11.

In Schedule 9, paragraphs 1 and 2.

45

Schedule 10.

In Schedule 13, paragraphs 9, 10, 12, 13, 18, 20

and 25.

Schedule 16.

Schedule 17.

50

In Schedule 18, paragraph 12(2).

Schedule 19.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
726

Reference
Extent of repeal or revocation

National Health Service
In Schedule 1, paragraphs 99 to 101.

(Consequential Provisions)

Act 2006 (c. 43)

Charities Act 2006 (c. 50)
In section 72(3), the words “(as substituted by

5

paragraph 104 of Schedule 8 to this Act)”.

Authorised Investment Funds
Regulation 88.

(Tax) Regulations 2006 (S.I.
In regulation 96(5) the words ““umbrella

2006/964)
company” has the meaning given by section

468A of ICTA” and the word “and” preceding

10

those words.

Real Estate Investment Trusts
Regulations 2 to 10 and 12 to 14.

(Breach of Conditions)

Regulations 2006 (S.I. 2006/

2864)

15

Real Estate Investment Trusts
The whole Regulations.

(Joint Ventures) Regulations

2006 (S.I. 2006/2866)

Income Tax Act 2007 (c. 3)
In section 348(3), the word “which” where it first

appears.

20

In section 356(1), the words “(“the relevant

time”)”.

In section 364(1)(d), the words “(“the excess”)”.

In section 591(1), the definitions of “C (tax-

exempt)” and “G (property rental business)”.

25

Section 606(4).

Section 809ZB.

In Schedule 1, paragraphs 9, 14 to 17, 22, 51, 74,

76, 77, 84(2), 85 to 87, 88(5) and (7), 92(3), 94 to

100, 101(2) and (4), 104 to 106, 117, 119 to 132,

30

137 to 139, 146, 148, 153 to 159, 161, 171(2)(b),

184 to 186, 208(2) to (4) and (6), 212, 214, 219

to 228, 230, 231, 237, 238, 263(a), 272(a), 284(3)

and (4), 392, 419, 420, 453, 458, 462(3), 616 to

620, 621(2) and (3)(a) and (b) and 626.

35

In Schedule 2, paragraphs 38(5), 40(4), 41(6),

42(5) and (6), 43(2), 44(2), 45(4), 46(5) and (6),

47(2), 48(3) and (4), 49(2), 50(2) and (3), 51(2)

and (3), 52(3), 53(2), 54(3), 55(2) and (3), 56(2)

and 57(7) and (8).

40

In Schedule 4, the 3 entries relating to “C (tax-

exempt)” and the 3 entries relating to “G

(property rental business)”.

Finance Act 2007 (c. 11)
Section 3.

Section 27(5).

45

Section 53(12).

Section 57(1), (3), (6) and (7).

Section 59(4) to (6).

Section 60(2).

In Schedule 5, paragraph 9.

50

In Schedule 6, paragraphs 1 and 2.

In Schedule 7, paragraph 54.

In Schedule 14, paragraphs 2 and 3.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
727

Reference
Extent of repeal or revocation

Finance Act 2007 (c. 11)—cont.
In Schedule 16, paragraph 11(3) and (4).

In Schedule 17, paragraphs 1 to 17.

In Schedule 25, paragraph 1.

In Schedule 26, paragraphs 2 and 7(2) and (4) to

5

(9).

Real Estate Investment Trusts
The whole Regulations.

(Joint Venture Groups)

Regulations 2007 (S.I. 2007/

3425)

10

Real Estate Investment Trusts
The whole Regulations.

(Breach of Conditions)

(Amendment) Regulations

2007 (S.I. 2007/3540)

Finance Act 2008 (c. 9)
Section 7.

15

Section 35.

Section 54.

Section 56.

Section 89.

Section 111(1).

20

Section 112.

In Schedule 1, paragraphs 41 and 42.

In Schedule 16, paragraphs 3, 7 to 9 and 11(2).

In Schedule 19—

(a)
in paragraph 1(3), paragraph (a) and the

25

word “or” at the end of paragraph (b),

and

(b)
paragraph 8.

In Schedule 20—

(a)
paragraphs 1 and 9, and

30

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

the words “Section 502B of ICTA or”, in

sub-paragraph (5) the words “section

502B of ICTA or”, in sub-paragraph (7)

the words “section 502B(2) of ICTA or”,

35

in sub-paragraph (8) the words “Section

502C of ICTA or” and in sub-paragraph

(9) the words “section 502D of ICTA or”.

In Schedule 35, paragraphs 1, 3 to 6 and 9.

In Schedule 36, paragraphs 37B(3)(a), 80 and 82.

40

In Schedule 39, paragraphs 22, 23 and 48.

Charities Act (Northern
In section 45—

Ireland) 2008 (c. 12 (N.I.))
(a)
in subsection (1) the words “section 505

of the Income and Corporation Taxes

Act 1988 (c. 1) or”, and

45

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

of the Income and Corporation Taxes

Act 1988 or”.

Corporation Tax Act 2009 (c. 4)
In section 57(2)(a), the words “(see subsection

(3))”.

50

Section 968.

In section 1221(1), paragraph (g) and the word

“or” at the end of that paragraph.

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 1 — General
728

Reference
Extent of repeal or revocation

Corporation Tax Act 2009 (c.
Section 1223(4).

4)—cont.
Section 1262(3).

Section 1311.

Sections 1317 and 1318.

5

In section 1319, the definitions of “basic rate”,

“charity”, “non-UK resident”, “retail prices

index”, “tax year”, “the tax year 2009-10” and

“UK resident”.

Section 1320(1).

10

In Schedule 1, paragraphs 86, 97 to 102, 105 to

113, 115, 116, 118 to 124, 166 to 171, 174, 175,

177, 178, 213, 215, 221 to 224, 231, 272 to 277,

284, 285, 290, 461(2)(b), 561 to 563, 684 to 691,

695, 697 and 698.

15

In Schedule 4, the entry for “qualifying policy”.

Finance Act 2009 (c. 10)
Section 28.

Section 29.

Section 38.

Section 58.

20

Section 62.

Section 63.

Section 66.

Section 90.

Schedule 9.

25

Schedule 10.

In Schedule 12, paragraph 3.

In Schedule 14, paragraphs 6, 11, 12 and 19.

Schedule 18.

In Schedule 19, paragraph 10(b).

30

In Schedule 25, paragraphs 1 to 6 and 9(4).

Schedule 29.

Schedule 31.

In Schedule 32, paragraphs 9 to 11.

In Schedule 33—

35

(a)
paragraph 1,

(b)
in paragraph 5(1), the words “Section

502B of ICTA or”,

(c)
in paragraph 6(1), the words “section

502B(2) of ICTA or”,

40

(d)
in paragraph 7, the words “Section 502C

of ICTA or”, and

(e)
in paragraph 8(1) the words “section

502D(2) of ICTA or”, and in paragraph

9(b) the words “section 502B of ICTA

45

or”.

Schedule 34.

Schedule 44.

In Schedule 45, paragraph 4.

Income Tax Act 2007
Article 2.

50

(Amendment) Order 2009

(S.I. 2009/23)

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 2 — Repeals and revocations having effect for corporation tax purposes only
729

Reference
Extent of repeal or revocation

Transfer of Tribunal Functions
In Schedule 1, paragraphs 150 to 153 and 446 to

and Revenue and Customs
449.

Appeals Order 2009 (S.I.

2009/56)

5

Income Tax Act 2007
Article 2.

(Amendment) (No. 2) Order

2009 (S.I. 2009/2859)

Corporation Tax
The whole Regulations.

(Implementation of the

10

Mergers Directive)

Regulations 2009 (S.I. 2009/

2797)

Part 2
Repeals and revocations having effect for corporation tax purposes only
15

Reference
Extent of repeal or revocation

Finance Act 1982 (c. 39)
In Schedule 19, paragraph 10(7).

Income and Corporation Taxes
Section 24.

Act 1988 (c. 1)
Section 493(1) to (6).

Section 495.

20

Section 496.

Section 502(1) and (2).

Sections 774A to 774G.

Sections 779 to 785.

Section 786.

25

Finance Act 1990 (c. 29)
Section 62(3).

Finance Act 1991 (c. 31)
Sections 62 to 65.

Finance (No. 2) Act 1992 (c. 48)
Section 55.

Section 66.

Schedule 12.

30

Finance Act 1996 (c. 8)
In Schedule 21, paragraph 21.

Finance Act 1997 (c. 16)
In Schedule 12, paragraphs 1 to 7, 9 to 11, 13 to

17 and 20 to 30.

Petroleum Act 1998 (c. 17)
In Schedule 4, paragraph 25.

Finance Act 1998 (c. 36)
Section 152(3).

35

In Schedule 7—

(a)
in paragraph 1, the entries for provisions

of sections 779, 780, 781, 782 and 785 of

ICTA,

(b)
in paragraph 8, the words “and Schedule

40

12” to the end, and

(c)
paragraph 12.

Capital Allowances Act 2001
In Schedule 2, paragraphs 42, 57, 73 and 98.

(c. 2)

Finance Act 2002 (c. 23)
Section 103(4)(e).

45

Section 107.