2713.This Part also omits some bits of legislation which, on close examination, are now not necessary. The commentary on each section gives details of minor omissions. But there are two other bits of legislation which are omitted altogether.
2714.The first is section 139(4) of FA 1994 which is unnecessary. See Note 56 in Annex 2.
2715.The second is section 205(1) to (3) and (5) of ICTA. Section 205(1) to (3) of ICTA provides that an assessment of income need not be made in certain cases. The introduction of self assessment for income tax made that redundant. See Note 62 in Annex 2.