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 11 — UK representatives of non-UK residents
406

Reference
Extent of repeal or revocation

Corporation Tax Act 2009 (c. 4)
In Schedule 1, paragraphs 13(2)(a), 232(2) and

(3)(b) and (d), 233, 234(3) and (4)(a) and (c)

and 236.

Part 10
5
Factoring of income etc

Reference
Extent of repeal

Income and Corporation Taxes
Sections 774A to 774G.

Act 1988 (c. 1)
Section 786.

Income Tax (Trading and Other
In Schedule 1, paragraph 320.

10

Income) Act 2005 (c. 5)

Finance Act 2006 (c. 25)
In Schedule 6, paragraphs 6 and 8.

Income Tax Act 2007 (c. 3)
In section 2(13)(e), the word “or” at the end.

In section 1016(2), in Part 3 of the table, the entry

for section 786(5)(a) of ICTA.

15

Finance Act 2007 (c. 11)
In Schedule 5, paragraphs 3 to 7 and 17(4).

In Schedule 14, paragraph 9.

Corporation Tax Act 2009
In Schedule 1, paragraphs 226 to 229 and 241.

Part 11
UK representatives of non-UK residents
20

Reference
Extent of repeal

Finance Act 1995 (c. 4)
Sections 126 and 127.

Schedule 23.

Finance Act 1998 (c. 36)
In Schedule 7, paragraph 10.

Financial Services and Markets
Article 89.

25

Act 2000 (Consequential

Amendments) (Taxes) Order

2001 (S.I. 2001/3629)

Finance Act 2003 (c. 14)
In Schedule 27, paragraphs 4 and 5.

Income Tax (Trading and Other
In Schedule 1, paragraph 479.

30

Income) Act 2005

Finance Act 2005 (c. 7)
Section 48(3).

Finance Act 2006
Section 95(10).

Income Tax Act 2007
In section 2(14), the word “and” immediately

after paragraph (b).

35

In section 817(3), the words “by the broker”.

In section 1014(2), paragraph (ba) and, in

paragraph (g), the word “and” at the end of

sub-paragraph (iib).

In Schedule 1, paragraph 367.

40

Finance Act 2007
Section 53(11).

Taxation (International and Other Provisions) Bill Schedule 10 — Repeals and revocations
Part 12 — Miscellaneous relocations
407

Reference
Extent of repeal

Finance Act 2008 (c. 9)
In Schedule 16, paragraphs 1, 2 and 11(1).

Corporation Tax Act 2009 (c. 4)
In Schedule 1, paragraph 401(a).

Part 12
Miscellaneous relocations
5

Reference
Extent of repeal or revocation

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

(c. 9)
(a)
the entry for paragraph 2 of Schedule 15

to FA 1973,

(b)
the entry for section 42 of ICTA, and

10

(c)
the entry for regulations under section

199 of FA 2003.

Finance Act 1973 (c. 51)
Section 38.

Schedule 15.

Finance Act 1974 (c. 30)
Section 24.

15

Finance Act 1976 (c. 40)
In Schedule 9, paragraph 5.

Finance Act 1978 (c. 42)
Section 29(3).

Finance Act 1984 (c. 43)
Section 124.

Finance (No. 2) Act 1987 (c. 51)
Section 86(3)(b).

Income and Corporation Taxes
Section 6(5).

20

Act 1988 (c. 1)
Section 42.

Section 84A.

Section 152.

Section 337A(2).

Section 475.

25

Section 700.

Section 787.

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

entries relating to Schedule 15 to FA 1973.

Finance Act 1988 (c. 39)
Sections 130 to 132.

30

Finance Act 1989 (c. 26)
Section 151.

Section 164(5)(b).

Finance Act 1991 (c. 31)
Section 42.

Taxation of Chargeable Gains
In Schedule 10, paragraphs 3 and 16(6).

Act 1992 (c. 12)

35

Finance (No. 2) Act 1992 (c. 48)
Section 66.

Schedule 12.

Finance Act 1995 (c. 4)
In Schedule 18, paragraph 6.

Jobseekers Act 1995 (c. 18)
In Schedule 2, paragraph 13.

Finance Act 1996 (c. 8)
In section 200(1)(a), the words “, income tax”.

40

In Schedule 14, paragraph 27.

Taxation (International and Other Provisions) Bill Schedule 10 — Repeals and revocations
Part 12 — Miscellaneous relocations
408

Reference
Extent of repeal or revocation

Finance Act 1996 (c. 8)—cont.
In Schedule 28, in paragraph 3—

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

“for subsection (1)” to the end, and

(b)
sub-paragraph (2).

5

In Schedule 38, paragraph 1.

Petroleum Act 1998 (c. 17)
In Schedule 4, paragraph 5.

Finance Act 1998 (c. 36)
Section 36.

Section 118.

In Schedule 7—

10

(a)
in paragraph 1, the words “84A(2)(a),”

and

(b)
in paragraph 8 the words from “and

Schedule 12” to the end.

In Schedule 14, paragraphs 6 and 7(3) and, in

15

paragraph 7(5), the words “Except as

provided by the preceding provisions of this

paragraph,”.

Finance Act 2000 (c. 17)
Section 144.

Capital Allowances Act 2001
In Schedule 2, paragraph 101.

20

(c. 2)

Finance Act 2002 (c. 23)
Section 107.

Secretaries of State for
In the Schedule, paragraph 6.

Education and Skills and for

Work and Pensions Order

25

2002 (S.I. 2002/1397)

Income Tax (Earnings and
In Schedule 6, paragraphs 11, 23 and 144 to 147.

Pensions) Act 2003 (c. 1)

Finance Act 2003 (c. 14)
Section 199.

Communications Act 2003
In Schedule 17, paragraph 152.

30

(c. 21)

Finance Act 2004 (c. 12)
In Schedule 12, paragraph 12.

Finance Act 2004, Sections 38 to
In the Schedule, paragraph 4.

40 and 45 and Schedule 6

(Consequential Amendment

35

of Enactments) Order 2004

(S.I. 2004/2310)

Income Tax (Trading and Other
In Schedule 1, paragraphs 24, 59, 291, 387 and

Income) Act 2005 (c. 5)
388.

In Schedule 2, paragraph 91.

40

Finance (No. 2) Act 2005 (c. 22)
Section 61.

Finance Act 2006 (c. 25)
Section 71(2) and (3).

In Schedule 13, paragraph 29.

Income Tax Act 2007 (c. 3)
In section 3(2), the word “and” immediately

before paragraph (e).

45

In Schedule 1, paragraph 275.

Finance Act 2007 (c. 11)
In Schedule 13, paragraph 13.

Taxation (International and Other Provisions) Bill Schedule 10 — Repeals and revocations
Part 13 — Repeals for purposes connected with other tax law rewrite Acts
409

Reference
Extent of repeal or revocation

Transfer of Tribunal Functions
In Schedule 1, paragraphs 133(3), 135(2) and

and Revenue and Customs
164.

Appeals Order 2009

(S.I. 2009/56)

5

Corporation Tax Act 2009 (c. 4)
In Schedule 1, paragraphs 104(3)(a), 160(a),

209(c) and (d), 242(2), 311, 312, 389 and 390.

Finance Act 2009 (c. 10)
Section 111.

Part 13
Repeals for purposes connected with other tax law rewrite Acts
10

Reference
Extent of repeal

Income and Corporation Taxes
Section 59(3) and (4).

Act 1988 (c. 1)

Finance Act 1988 (c. 39)
In Schedule 3, paragraph 21.

Finance Act 1991 (c. 31)
In Schedule 11, paragraph 2(1) and (3).

15

Finance Act 1993 (c. 34)
Section 72.

Section 107(2)(a).

In Schedule 6, paragraph 10.

Finance Act 1994 (c. 9)
In Schedule 19, paragraph 37.

Finance (No. 2) Act 1997 (c. 58)
In Schedule 4, paragraph 21.

20

Finance Act 1998 (c. 36)
Section 27(1)(b).

Section 79(2).

Section 119.

In Schedule 7—

(a)
in paragraph 1, the words “109A(2)(d),

25

(4) and (4A),”, the words “117(1), (3)(b)

and (4),”, the word “160(1C)(b),”, the

word “368(3),”, the word “526(1)(b),”

and the words “830(4) in the second

place,”, and

30

(b)
in paragraph 3, the words “and 112(1)”.

Finance Act 1999 (c. 16)
In Schedule 4, paragraphs 1(2) and 3(3).

Finance Act 2000 (c. 17)
Section 78.

Regulation of Care (Scotland)
In Schedule 3, paragraph 14(d) and (e).

Act 2001 (asp 8)

35

Finance Act 2004 (c. 12)
Section 318(2).

Income Tax (Trading and Other
In Schedule 1, paragraphs 35(3)(a) and (4) and

Income) Act 2005 (c. 5)
401.

Finance Act 2005 (c. 7)
Section 48B(6) to (8).

In Schedule 2, paragraph 9.

40

Finance (No. 2) Act 2005 (c. 22)
In Schedule 8, paragraphs 2 and 3.


In relation to the repeal in F(No.2)A 1997, see paragraph 171 of Schedule 2 to
ITA 2007.