Taxation (International and Other Provisions) Bill

House of Commons

Session 2009 - 10
Internet Publications
Other Bills before Parliament

Taxation (International and Other Provisions) Bill

Taxation (International and Other Provisions) Bill Schedule 10 — Repeals and revocations
Part 1 — Double taxation relief
399

end there were inserted “with the modifications contained in section 228F of
that Act”.
Application of section 809CZC of ITA 2007 (income-transfer under loan or credit transaction)
44
In relation to a transfer before 22 April 2009, section 809CZC(4) of ITA 2007
(which is inserted by Schedule 5 to this Act) has effect as if—
5
(a)
after “the person” there were inserted “assigns,” and
(b)
after “it” there were inserted “(without a sale or transfer of the
property)”.
Part 13
Miscellaneous relocations
10
Application of sections 925A to 925F of ITA 2007 (repos)
45    (1)
Sections 925A to 925F and 926(1A) of ITA 2007 (which are inserted by Part
19 of Schedule 7 to this Act) do not have effect in relation to an arrangement
that comes into force before 1 October 2007.
      (2)
Paragraph 14(6) of Schedule 13 to FA 2007 (when an arrangement is in force)
15
applies for the purposes of sub-paragraph (1) of this paragraph as for those
of that Schedule.
Schedule 10
Section 378

Repeals and revocations
Part 1
20
Double taxation relief

Reference
Extent of repeal or revocation

Income and Corporation Taxes
Section 788 to 799.

Act 1988 (c. 1)
Sections 801 to 801B.

Sections 803 to 804E.

25

Sections 804G to 806.

Sections 806L to 807G.

Sections 808A to 809.

Section 811.

Sections 815A to 815B.

30

Section 816.

In section 828(4), “791”.

In Schedule 19ABA, paragraphs 9 to 11.

Schedule 28AB.

Finance Act 1990 (c. 29)
In Schedule 7, paragraph 5.

35

Taxation of Chargeable Gains
Sections 277 and 278.

Act 1992 (c. 12)

Finance (No. 2) Act 1992 (c. 48)
Section 50.

Section 51(1) and (2).

Section 52.

40

Taxation (International and Other Provisions) Bill Schedule 10 — Repeals and revocations
Part 1 — Double taxation relief
400

Reference
Extent of repeal or revocation

Finance Act 1993 (c. 34)
Section 194.

In section 195(3), the words “, other than section

194,”.

Finance Act 1994 (c. 9)
Section 217.

5

In Schedule 8, paragraph 12.

Finance Act 1996 (c. 8)
In Schedule 14, paragraphs 41 to 47.

In Schedule 20, paragraph 39.

In Schedule 21, paragraphs 22 and 23.

Finance Act 1997 (c. 16)
Sections 90 and 91.

10

Finance Act 1998 (c. 36)
Section 82(2).

Sections 106 and 107.

Finance Act 2000 (c. 17)
In Schedule 30, paragraphs 1, 2, 3, 4(1) to (12), 5

to 9, 11, 12, 15 to 17, 18(1), 20, 23 to 25, 27, 28

and 30.

15

Finance Act 2001 (c. 9)
In Schedule 27, paragraphs 1, 2 and 6.

Finance Act 2002 (c. 23)
In section 88—

(a)
subsection (1),

(b)
in subsection (2)(a), the references to

sections 788(7)(a), 790(3), (5)(b), (10A)(d)

20

and (10C), 792(1) and (3), 793A(1)(a) and

(3), 795A(1)(b) and 815AA(1) of ICTA,

and

(c)
subsection (2)(b), (c) and (f).

In Schedule 25, paragraphs 54 and 55.

25

In Schedule 27, paragraph 12(2) and (3).

In Schedule 30, paragraph 5.

Income Tax (Earnings and
In Schedule 6, paragraph 103.

Pensions) Act 2003 (c. 1)

Finance Act 2003 (c. 14)
In section 153—

30

(a)
in subsection (1)(a), “790(6A)(b),

801(1A)(b), 804A(1)(a), 806L(1), (2), (4)

and (5), 806M(2) to (5) and 815A(6)”, and

(b)
in subsection (2)(a), “794(2)(bb),”.

Section 154.

35

In Schedule 27, paragraph 1(3).

In Schedule 33, paragraph 11.

Finance Act 2004 (c. 12)
Sections 107 to 115.

In Schedule 7, paragraph 7.

Finance Act 2004, Sections 38 to
In the Schedule, paragraph 34.

40

40 and 45 and Schedule 6

(Consequential Amendment

of Enactments) Order 2004

(S.I. 2004/2310)

Income Tax (Trading and Other
In Schedule 1, paragraphs 321 to 323 and 325.

45

Income) Act 2005 (c. 5)

Finance Act 2005 (c. 7)
Section 85.

Section 86(1) and (2)(a).

Section 87.

Taxation (International and Other Provisions) Bill Schedule 10 — Repeals and revocations
Part 1 — Double taxation relief
401

Reference
Extent of repeal or revocation

Finance Act 2005 (c. 7)—cont.
Section 88(3).

Section 91(5).

In Schedule 4, paragraph 7.

Schedule 5.

5

Commissioners for Revenue
In Schedule 4, paragraph 37.

and Customs Act 2005 (c. 11)

Finance (No. 2) Act 2005 (c. 22)
Section 43.

Section 59(1).

Finance Act 2006 (c. 25)
Section 176.

10

In Schedule 13, paragraph 24.

Income Tax Act 2007 (c. 3)
In section 26(1)(b)—

(a)
the entries for sections 788 and 790 of

ICTA, and

(b)
the word “and” before the entry for

15

sections 677 and 678 of ITTOIA 2005.

In section 32—

(a)
the entry for section 804(5B)(a) of ICTA,

and

(b)
the word “and” before the entry for

20

section 682(4) of ITTOIA 2005.

Section 527(2)(b).

In section 1026, paragraph (g) and the “or”

preceding it.

In Schedule 1, paragraphs 192 to 196, 197(2),

25

198(2), (3), (4)(a) and (5) to (7), 199, 200(a) and

202(a).

Finance Act 2007 (c. 11)
Section 35.

In Schedule 7, paragraphs 48 to 53.

In Schedule 14, paragraph 10.

30

Income Tax Act 2007
Article 3(5).

(Amendment) (No. 3) Order

2007 (S.I. 2007/3506)

Finance Act 2008 (c. 9)
Section 57.

Section 59.

35

In Schedule 17, in paragraph 10(3), paragraph

(e) and the “and” preceding it.

In Schedule 39, paragraphs 24 and 26.

Transfer of Tribunal Functions
In Schedule 1, paragraph 422(3).

and Revenue and Customs

40

Appeals Order 2009

(S.I. 2009/56)

Corporation Tax Act 2009 (c. 4)
In section 906(3), the word “and” after

paragraph (a).

In Schedule 1, paragraphs 245, 246, 247(2), (3)(a)

45

and (4) to (8), 248 to 251, 255 to 264 and 282(2)

and (3).

Finance Act 2009 (c. 10)
Sections 57, 59 and 60.

In Schedule 14, paragraph 8.

Taxation (International and Other Provisions) Bill Schedule 10 — Repeals and revocations
Part 2 — Transfer pricing and advance pricing agreements
402

Reference
Extent of repeal or revocation

Income Tax Act 2007
Article 4(6).

(Amendment) (No. 2) Order

2009 (S.I. 2009/2859)

Part 2
5
Transfer pricing and advance pricing agreements

Reference
Extent of repeal or revocation

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

(c. 9)
the entry for section 86(4) of FA 1999.

Income and Corporation Taxes
Section 770A.

10

Act 1988 (c. 1)
Schedule 28AA.

Finance Act 1998 (c. 36)
Section 108(1) and (2).

Sections 110 and 111.

Schedule 16.

Finance Act 1999 (c. 16)
Sections 85 to 87.

15

Capital Allowances Act 2001
In Schedule 2, paragraph 68.

(c. 2)

Finance Act 2001 (c. 9)
In Schedule 29, paragraphs 35 and 38(1) to (3).

Finance Act 2002 (c. 23)
In Schedule 23, paragraph 21.

In Schedule 27, paragraph 15.

20

Finance Act 2004 (c. 12)
Sections 30 to 32.

Section 34(2) and (3).

Sections 35 and 36.

In Schedule 5, paragraphs 11 to 13.

Income Tax (Trading and Other
In Schedule 1, paragraphs 351 and 508.

25

Income) Act 2005 (c. 5)

Finance (No. 2) Act 2005 (c. 22)
In Schedule 8, paragraph 1.

Finance Act 2006 (c. 25)
In Schedule 13, paragraph 26.

Income Tax Act 2007 (c. 3)
In Schedule 1, paragraph 239.

Income Tax Act 2007
Article 2(4).

30

(Amendment) (No. 3) Order

2007 (S.I. 2007/3506)

Transfer of Tribunal Functions
In Schedule 1, paragraphs 162(2) and (4) and

and Revenue and Customs
252.

Appeals Order 2009

35

(S.I. 2009/56)

Corporation Tax Act 2009 (c. 4)
In Schedule 1, paragraph 291(2) to (4), (5)(b), (6)

and (8).

Finance Act 2009 (c. 10)
In Schedule 14, paragraph 14.

In Schedule 15, paragraph 96.

40

Taxation (International and Other Provisions) Bill Schedule 10 — Repeals and revocations
Part 6 — Oil activities
403

Part 3
Tax arbitrage

Reference
Extent of repeal

Finance (No. 2) Act 2005 (c. 22)
Sections 24 to 31 and Schedule 3.

Corporation Tax Act 2009 (c. 4)
In Schedule 1, paragraphs 670 and 671.

5

Finance Act 2009 (c. 10)
In Schedule 24, paragraph 6.

Part 4
Tax treatment of financing costs and income

Reference
Extent of repeal

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

10

(c. 9)
entry for regulations under Schedule 15 to FA

2009.

Finance Act 2009
Section 35.

In Schedule 15, paragraphs 1 to 95 and 97 to 99.

Part 5
15
Offshore funds

Reference
Extent of repeal

Finance Act 2008 (c. 9)
Sections 40A to 42A.

Finance Act 2009
In section 44, the words from “Part 1” to

“funds), and”.

20

In Schedule 22, Part 1.

Part 6
Oil activities

Reference
Extent of repeal

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

25

Income and Corporation Taxes
Section 493(1) to (6).

Act 1988 (c. 1)
Sections 495 and 496.

Section 502(1) and (2).

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

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

30

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

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

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

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

(c. 2)

35

Finance Act 2004 (c. 12)
Section 285(7).

Taxation (International and Other Provisions) Bill Schedule 10 — Repeals and revocations
Part 8 — Leasing arrangements: finance leases and loans
404

Reference
Extent of repeal

Finance Act 2004 (c. 12)—cont.
In Schedule 37, paragraphs 10 and 11.

Income Tax (Trading and Other
In Schedule 1, paragraphs 192 to 194.

Income) Act 2005 (c. 5)

Finance Act 2006 (c. 25)
Section 151.

5

In Schedule 18, paragraph 12(3)(b) and (7).

Finance Act 2008 (c. 9)
Section 104.

In Schedule 27, paragraph 21.

In Schedule 39, paragraph 27.

Corporation Tax Act 2009 (c. 4)
In Schedule 1, paragraph 356.

10

Part 7
Alternative finance arrangements

Reference
Extent of repeal or revocation

Taxation of Chargeable Gains
Section 151F.

Act 1992 (c. 12)

15

Finance Act 2005 (c. 7)
Sections 46 to 47A, 48(1), 48A, 48B(1) to (5) and

(9) and 49 to 57.

In Schedule 2, paragraphs 1, 8 and 10 to 13.

Finance Act 2006
Section 95(1) to (8) and (11).

Sections 96 to 98.

20

Income Tax Act 2007 (c. 3)
In Schedule 1, paragraphs 597 to 599.

Finance Act 2007 (c. 11)
Section 53(1) to (10), (13) and (14).

Section 54.

Employment Income (Meaning
The whole Order.

of Securities) Order 2007

25

(S.I. 2007/2130)

Finance Act 2008
Section 156.

Alternative Finance
The whole Order.

Arrangements (Community

Investment Tax Relief) Order

30

2008 (S.I. 2008/1821)

Corporation Tax Act 2009
Section 521.

Section 1310(5).

In Schedule 1, paragraphs 649 to 661 and 683.

Finance Act 2009 (c. 10)
In Schedule 61, paragraph 27.

35
Part 8
Leasing arrangements: finance leases and loans

Reference
Extent of repeal

Finance Act 1997 (c. 16)
Section 82.

In Schedule 12, paragraphs 1 to 7, 9 to 17, 20 to

40

30.

Taxation (International and Other Provisions) Bill Schedule 10 — Repeals and revocations
Part 9 — Sale and lease-back etc
405

Reference
Extent of repeal

Finance Act 1998 (c. 36)
In Schedule 7, paragraph 12.

Capital Allowances Act 2001
In Schedule 2, paragraph 98.

(c. 2)

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

5

Income Tax (Trading and Other
In Schedule 1, paragraph 494.

Income) Act 2005 (c. 5)

Finance Act 2006 (c. 25)
In Schedule 9, paragraph 7.

Finance Act 2008 (c. 9)
In Schedule 2, paragraph 69(3).

Corporation Tax Act 2009 (c. 4)
In Schedule 1, paragraphs 447 and 448.

10

Part 9
Sale and lease-back etc

Reference
Extent of repeal or revocation

Income and Corporation Taxes
Section 24.

Act 1988 (c. 1)
Sections 779 to 785.

15

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

Finance Act 1998
In Schedule 7, in paragraph 1, the entries for

provisions of sections 779, 780, 781, 782 and

785 of ICTA.

Capital Allowances Act 2001
In Schedule 2, paragraph 57.

20

Income Tax (Earnings and
In Schedule 6, paragraphs 101 and 102.

Pensions) Act 2003 (c. 1)

Finance Act 2004, Sections 38 to
In the Schedule, paragraphs 32 and 33.

40 and 45 and Schedule 6

(Consequential Amendment

25

of Enactments) Order 2004

(S.I. 2004/2310)

Income Tax (Trading and Other
In section 49(2)(a), the words “(see subsection

Income) Act 2005
(3))”.

In Schedule 1, paragraphs 314 to 319.

30

Tax and Civil Partnership
Regulation 98.

Regulations 2005 (S.I. 2005/

3229)

Finance Act 2006
In Schedule 9, paragraph 3.

Income Tax Act 2007 (c. 3)
In section 1016(2), in Part 3 of the table, the

35

entries for sections 780(3A)(a) and 781(1) of

ICTA.

In Schedule 1, paragraphs 187 to 190.

Transfer of Tribunal Functions
In Schedule 1, paragraph 156(2).

and Revenue and Customs

40

Appeals Order 2009

(S.I. 2009/56)