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Income Tax (Trading and Other Income) Act 2005

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Income Tax (Trading and Other Income) Act 2005, SCHEDULE 3 is up to date with all changes known to be in force on or before 19 March 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Section 884

SCHEDULE 3U.K.Repeals and revocations

This schedule has no associated Explanatory Notes
ReferenceExtent of repeal or revocation
Finance Act 1950 (c. 15)In section 40(3), the words “by the Special Commissioners under Case VI of Schedule D” and “under that Case”.
Chevening Estate Act 1959 (c. 49)Section 2(1)(a).
Taxes Management Act 1970 (c. 9)

In section 9(1), the words “233(1),” and “, 249(4), 421(1) or 547(5)”.

Section 9D.

Section 12AE(2)(a).

Section 30(4).

In section 31(3), the words “9D or”.

In section 42(7) the word “and” before paragraph (d).

In section 46B(4)—

(a)

the words “of the principal Act”, and

(b)

paragraph (b).

Section 46C(3)(a).

In section 59B(1), the words “233(1),” and “, 249(4), 421(1) or 547(5)”.

In the Table in section 98, in each column—

(a)

the entry relating to regulations under section 326C of ICTA, and

(b)

the entry relating to section 660F of ICTA.

Oil Taxation Act 1975 (c. 22)In section 3(2), in the first sentence, the words “less the amount of the rebate recoverable (within the meaning of that subsection)”.
Chevening Estate Act 1987 (c. 20)Section 4(a).
Income and Corporation Taxes Act 1988 (c. 1)

In section 1(1), paragraph (a) and the word “and” at the end of paragraph (b).

In section 1A—

(a)

in subsection (2)(aa), the words “under Case VI of Schedule D”,

(b)

in subsection (4), paragraph (b) and the word “or” at the end of paragraph (a), and

(c)

subsection (7).

Section 4(1B).

In section 9—

(a)

in subsection (3)(a), the words “, as they apply for purposes of income tax”, and

(b)

in subsection (6), the words “60 to 69,”

Section 18(6).

Sections 20 and 21.

In section 21A—

(a)

in subsection (2), the words “sections 112 and 113 of that Act (expenditure in connection with provision of security asset or service);”, and

(b)

in subsection (4), the words “section 82 (interest paid to non-residents),” and the words “section 96 (farming and market gardening: relief for fluctuating profits),”.

In section 21B, the words “, 108, 109A” and the words “section 113 (effect for income tax purposes of change in the persons engaged on trade);”.

Sections 31A and 31B.

In section 37(1), the word “or” at the end of paragraph (a).

In section 43C(3), the word “or” at the end of paragraph (a).

In section 59—

(a)

subsections (1) and (2), and

(b)

in subsection (3), the words “under Schedule D”.

Sections 60 to 65A.

Sections 68 to 69.

Section 71.

In section 72(1), the words “income tax or” and “year of assessment,”.

Section 74(1)(b) and (o).

Section 77.

Sections 80 to 82.

Section 84(3B)

In section 87(1), the word “or” at the end of paragraph (a).

In section 90(3), the words “113(1) or”.

In section 91A(2), the words “income tax or”.

In section 91B(2), the words “income tax or”.

Section 95(1A)(a).

Sections 95A and 96.

In section 100(2), the words “or vocation” in both places where they occur.

In section 101—

(a)

in subsection (1), the words “or vocation”, wherever they occur,

(b)

in subsection (2) the words “or vocation”,

(c)

in subsection (2A), paragraph (a) and, in paragraph (b), the words “in the case of an election for the purposes of corporation tax,” and “or vocation”, and

(d)

in subsection (3) omit the words “or vocation”, wherever they occur.

In section 102—

(a)

in subsection (1), the words “or vocations”, and

(b)

in subsection (2), the words “113 or” and the words from “but those sections” to the end.

In section 103—

(a)

in subsection (1), the words “under Case I or II of Schedule D”, and

(b)

in subsection (3), paragraphs (b) and (bb) and the words from “Paragraph (b) above shall” to the end.

In section 104—

(a)

in subsection (1), the words “under Case I or II of Schedule D”, and

(b)

in subsection (3), the words “and (b)”.

Sections 107 to 109.

In section 109A—

(a)

subsection (3),

(b)

in subsection (4), the unnumbered paragraph beginning with “If any sum”, and

(c)

in subsection (4A), the unnumbered paragraph beginning with “If any sum”.

Section 110A and the italic cross-heading before it.

In section 111, subsections (2) to (13).

Sections 112 and 113.

Section 121(1).

In section 122—

(a)

in subsection (1), the words “for the purposes of income tax, or as the case may be” and the words “year or” in both places where they occur,

(b)

in subsection (2)(a), the words from “brought into account” to “may be,”, and

(c)

subsection (4).

Sections 127 and 127A.

Section 128(1).

In section 214(1)(a), the words “chargeable to tax under Case VI of Schedule D”.

In section 231, in subsection (1) the words “or a person resident in the United Kingdom, not being a company”, and subsections (3) and (3AA).

In section 231AA(1A), the second sentence.

In section 231AB(1A), the second sentence.

Sections 232 and 233.

In section 249, subsections (4) to (7) and in subsection (8) the words from “and subsections (5)” onwards.

Section 251(2) to (6).

Sections 251A to 251D.

In section 273, the words “, 617(3)”.

Section 314.

Section 322.

Sections 324 to 327A.

Sections 329 to 329AB.

Section 331.

Section 331A.

Section 332(3).

In section 332A, the words “and distributions by such trusts”.

Section 333A.

In section 333B(9), the definition of “section 333 business”.

Section 347A(4) and (5).

In section 349(4)—

(a)

in the definition of “qualifying certificate of deposit” the words “as defined in section 56(5)”, and

(b)

in paragraph (b) of the definition of “qualifying deposit right” the words “as defined in section 56(5)”.

Section 349B(5).

Section 368(4).

In section 382(3), the words “under the provisions of the Income Tax Acts applicable to Case I or II of Schedule D”.

In section 385(4)—

(a)

the words “under Case I of Schedule D”,

(b)

the words “under that Case” in both places where they occur.

In section 386(1), the words “under Schedule D”.

In section 388—

(a)

in subsection (1), the words “under Schedule D”,

(b)

in subsection (4), the words “under Schedule D”, and

(c)

in that subsection, the words “under Case I of Schedule D” in both places where they occur.

In section 399—

(a)

subsections (1) and (1A), and

(b)

in subsection (5), the words from “and the reference” to the end.

In section 421, in subsection (1), paragraphs (c) and (d) and subsections (2) and (3).

Section 434(1A).

In section 437(1C), the word “and” at the end of paragraph (b).

In section 477A, subsections (5) and (6) and in subsection (9) the words from “but” to the end of the subsection.

Section 480C.

In section 481, in subsection (5A)(c) the words “or 480C” and in subsection (6) the word “, 480C”.

Section 486(5).

In section 491—

(a)

in subsection (4), the words “113 or”,

(b)

subsection (5), and

(c)

in subsection (10), the words “or vocation”.

In section 503—

(a)

in subsection (1), the words “in the United Kingdom”, and

(b)

subsections (2) and (3).

In section 504—

(a)

subsection (4),

(b)

in subsection (6), the words “year of assessment or” and the words “year or” wherever they occur,

(c)

in subsection (7), the words “year of assessment or” and the words “year or” in both places where they occur, and

(d)

in subsection (8), the words “year of assessment or”.

In section 505(1)(c)(iia) the words “IV or”.

Section 514.

In section 524—

(a)

in subsection (2A), paragraph (a),

(b)

in that subsection, in paragraph (b), the words “in the case of an election for the purposes of corporation tax”,

(c)

subsection (4), and

(d)

in subsection (6), the words “subsection (4) shall not apply, but”.

In section 525—

(a)

subsection (2), and

(b)

in subsection (4), the words “(or, if he is dead, his personal representatives)” and paragraph (b) and the word “and” immediately preceding it

Section 526(2).

In section 528—

(a)

subsection (2),

(b)

in subsection (3), the words “as that provision applies for the purposes of corporation tax”, and

(c)

in subsection (3A), the words “a person's or” and “479 or”.

Section 529.

Section 531(6).

Section 539(8).

In section 546C(8)—

(a)

paragraph (a) and the word “or” at the end of it, and

(b)

the words “year of assessment or”.

In section 547—

(a)

in subsection (1), paragraphs (a) and (c) to (e), and

(b)

subsections (4A) to (7A) and (9) to (14).

Sections 549 to 551.

In section 552(1), the words “within the meaning of this Chapter”.

In section 552A(5) the words “in relation to which this Chapter has effect and”.

Section 553(6) to (9).

Section 553A(3).

In section 553C(4), paragraph (d) and the word “or” before it.

Section 554.

Section 556(1) and (3)(a).

Section 557.

Section 577(8A).

Sections 580A to 580C.

Section 581.

Section 583.

Section 584(6)(a) and (7).

Section 585.

In section 587(1), the words “, or total income,”.

In section 588(5), the words “section 29(1) of the Management Act, or”.

In section 591C(2), the words “under Case VI of Schedule D”.

In section 602(1)(a), the words “under Case VI of Schedule D”.

Section 617(4)(d) and (e).

In section 650A(2), the words “under Case VI of Schedule D”.

In section 658(5), the words “for himself or for any other person” and “, he”.

Sections 660A and 660B.

Section 660C(1) to (2).

Sections 660D to 660G.

Sections 677 and 678.

Sections 682 and 682A.

Section 688.

In section 695—

(a)

in paragraph (b) of subsection (4), the words from “and shall” to the end of the paragraph, and

(b)

in subsection (6), the words “, for the purpose of computing his total income,”.

In section 696—

(a)

in subsection (6), the words from “and shall” to the end of the subsection, and

(b)

in subsection (8), the words from the beginning to “this section”.

In section 697(4), the words from “, and the residuary income” to the end of the subsection.

Section 699.

In section 699A—

(a)

in subsection (1A), paragraph (b) and the word “or” immediately preceding it, and

(b)

subsection (6).

In section 700(5), the word “and” at the end of paragraph (a).

In section 701(8), the word “and” at the end of paragraph (a) and the second sentence.

In section 710(5), the word “and” at the end of paragraph (a).

In section 714(2), the words “under Case VI of Schedule D”.

In section 716(3), the words “under Case VI of Schedule D”.

Section 730C.

Section 740(4).

In section 775(2), the words from “, and which is” to the end.

In section 776(3)(a), the words from “, and which constitutes” to “period in which the gain is realised”.

In section 779(13)(c), the words “392 or”.

In section 781(4)(b), the words “392 or”.

In section 817(2), the words “or employment”.

In section 821(1), the words “in respect of those payments”.

Section 824(8).

In section 828(4), the word “324,”.

In section 830(3), the words “income tax or”.

In section 832(1), the definition of “Ulster Savings Certificates”.

Schedule 4A.

In Schedule 5—

(a)

in paragraph 2, sub-paragraphs (3)(a), (4)(a) and (5) and, in sub-paragraph (6), the definitions of “commencement year” and “qualifying year of assessment”, and

(b)

in paragraph 6, sub-paragraphs (2)(a), and (3)(a) and, in sub-paragraph (4), the definition of “qualifying year of assessment”.

Schedule 5AA.

Schedule 15A.

In Schedule 15B—

(a)

in paragraph 4(1) and (2), the words “under Case VI of Schedule D”, and

(b)

paragraphs 7 to 9.

In Schedule 27, in paragraph 3(1)(a)(i), the words “Case IV or”.

In Schedule 30—

(a)

in paragraph 5(6), paragraph (b) and the word “or” before it,

(b)

in paragraph 5(8), the words “section 113 of this Act or”,

(c)

in paragraph 5(11), the words “or vocation”, and

(d)

paragraphs 18 and 18A.

Employment Act 1988 (c. 19)In Schedule 3, paragraph 15.
Finance Act 1988 (c. 39)

Section 61(1)(a).

In Schedule 3, paragraphs 2 and 3.

Copyright, Designs and Patents Act 1988 (c. 48)In Schedule 7, paragraph 36(3).
Finance Act 1989 (c. 26)

In section 76(6C)(a), the words “of the Taxes Act 1988”.

Section 109(4).

Sections 112 and 113.

In Schedule 9, paragraph 6(2)(a).

In Schedule 12, in paragraph 1, the word “and” at the end of paragraph (a).

Finance Act 1990 (c. 29)

In section 25(9)(e), sub-paragraph (i) and the word “or” at the end of that sub-paragraph.

Section 28(1) to (3).

Section 29.

In Schedule 7, paragraph 2.

In Schedule 14, paragraphs 4(1) and 5.

Enterprise and New Towns (Scotland) Act 1990 (c. 35)In Schedule 4, paragraph 15.
Finance Act 1991 (c. 31)

Section 70.

In Schedule 7, paragraph 9.

Social Security Contributions and Benefits Act 1992 (c. 4)

In section 15—

(a)

in subsection (1), the “and” at the end of paragraph (a),

(b)

in subsections (2), (3) and (3A) the words “or gains” in each place where they occur, and

(c)

subsection (4).

In Schedule 2, in paragraphs 3(1), (4) and (5), 4, 5 and 7, the words “or gains” in each place where they occur.

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

In section 15—

(a)

in subsection (1), the “and” at the end of paragraph (a),

(b)

in subsections (2), (3) and (3A) the words “or gains” in each place where they occur, and

(c)

subsection (4).

In Schedule 2, in paragraphs 3(1), (4) and (5), 4, 5 and 7, the words “or gains” in each place where they occur.

Taxation of Chargeable Gains Act 1992 (c. 12)In Schedule 10, in paragraph 14, sub-paragraphs (5), (16), (19)(a), in sub-paragraph (19)(b), the words “and “(2A)”” and “and “143(3)” respectively” and sub-paragraph (52).
Finance (No. 2) Act 1992 (c. 48)

In section 19—

(a)

in subsection (2), the words “550(3) and”,

(b)

in subsection (3), the words “549(2)” and “699(2)”, and

(c)

subsection (6).

Section 59.

Section 60.

Schedule 10.

Finance Act 1993 (c. 34)

Section 77(3).

Section 183(1).

In Schedule 6, paragraphs 2, 6 and 7.

Finance Act 1994 (c. 9)

Sections 200 to 208.

Section 216(1) and (4).

Section 219(5).

In Schedule 9, paragraph 1.

In Schedule 20—

(a)

paragraphs 1 to 10,

(b)

in paragraph 11(1), the words “Subject to paragraph 12(2) below,” and

(c)

paragraphs 12 and 13.

Finance Act 1995 (c. 4)

In section 55(8), paragraph (b) and the word “and” before it.

Section 56.

Sections 62 and 63.

Section 64.

Section 65.

Section 76(2) and (3).

Section 122.

Section 124.

Section 125(2) and (3).

Section 145(2).

In Schedule 6, paragraphs 17 and 38.

Schedule 12.

In Schedule 17—

(a)

paragraphs 2, 5, 6, 8, 9, 11 and 16,

(b)

in paragraph 17, sub-paragraph (2)(a) and the word “and” at the end and sub-paragraphs (3) and (4), and

(c)

paragraphs 18, 19, 21, 23, 30 and 32.

In Schedule 22, paragraphs 2, 4, 6, 8 to 10 and 18 to 20.

Finance Act 1996 (c. 8)

Section 102.

In section 122—

(a)

subsections (3) to (5), and

(b)

subsection (7)(a).

Section 128(3) and (4).

Section 143.

Section 150.

In section 154—

(a)

subsection (4), and

(b)

in subsection (6), the words “income tax or”.

In Schedule 6—

(a)

paragraphs 6, 7 and 9, and

(b)

in paragraph 13, the words “549(2)” and “699(2)”.

In Schedule 7—

(a)

paragraph 15, and

(b)

in paragraph 23(a), the words “, (4)(b)”.

Schedule 13.

In Schedule 14, paragraph 9.

In Schedule 18—

(a)

paragraph 10, and

(b)

in paragraph 17, in each of sub-paragraphs (1) and (2), the word “10,”.

In Schedule 20, paragraphs 3, 12, 33(6) and 34.

In Schedule 21, paragraphs 1, 11, 15(4), 16 and 47.

Schedule 26.

In Schedule 38, paragraph 8.

In Schedule 40, paragraph 7.

Income Tax (Furnished Accommodation) (Basic Amount) Order 1996 (S.I. 1996/ 2953)The whole Order.
Finance Act 1997 (c. 16)

In section 80, subsections (1) to (4), in subsection (6) the words “Subject to subsection (7) below,” and “and Schedule 11 to this Act” and subsection (7).

In Schedule 7, paragraphs 8(2)(a) and 12(3).

Schedule 11.

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

Section 22(5).

Section 24(10).

Section 30(2)(a), (5)(a) and (6).

In Schedule 4—

(a)

paragraphs 4, 5, 6 and 10,

(b)

paragraph 11(1)(b) and the word “and” immediately preceding it, and

(c)

paragraphs 13, 14, 16(3), 17, 20(2)(b) and 27.

Finance Act 1998 (c. 36)

Section 42(4).

Section 43.

Section 75.

Section 76(1), (2), (4) and (5).

Section 78.

Section 99(1), (4) and (5).

In Schedule 5, paragraphs 23, 24, 45 and 63(4).

In Schedule 7, in paragraph 1—

(a)

the words from “60(1) and (2) twice” to “68(1)”,

(b)

the words “77(1) and (2)(a)(i),”,

(c)

the words “80(10), 82(1) and (5),”,

(d)

the word “96(7),”,

(e)

the words “107, 109(1)(b),”

(f)

the words from “110A(1)” to “113(1),”,

(g)

in the entry relating to section 368, the words “and (4)(a)”,

(h)

in the entry relating to section 491, the word “(5),”

(i)

the words from “556(3)(a)” to “(2)(a), (b) and (c),”

(j)

the word “730C(1),” and

(k)

in the entry relating to paragraph 6 of Schedule 5, the words “(4) meaning of “qualifying year of assessment””.

In Schedule 14—

(a)

paragraph 1(2), (3), (6), (7), (8), (9) and (10), and

(b)

paragraph 7(1), (2) and (4).

In Schedule 19, paragraph 13(7).

Finance Act 1999 (c. 16)

Section 22(8) and (9)(a) and (b).

Section 60.

Section 64.

Section 65(1) to (6).

Section 70.

In Schedule 6, paragraph 6 and the italic cross-heading before it.

Commonwealth Development Corporation Act 1999 (c. 20)In Schedule 3, paragraph 6(4).
Finance Act 2000 (c. 17)

Section 33.

Section 41(6).

Section 44(1) to (3).

Section 45.

Sections 84 and 85.

Section 87.

In Schedule 13, paragraph 26.

Schedule 23.

Capital Allowances Act 2001 (c. 2)

Section 106(4).

Section 108(4).

Section 112(5).

Section 115(3).

Section 122(3).

Section 125(5).

In Schedule 2, paragraph 86.

In Schedule 3, paragraph 114.

Finance Act 2001 (c. 9)

Section 71(1) and (2).

Section 73(2)(a) and (3).

In Schedule 21, paragraph 4(1).

Part 1 of Schedule 24.

In Schedule 28—

(a)

paragraph 11(5) and (6),

(b)

paragraphs 13 to 15, and

(c)

paragraph 17(3).

Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/ 3629)Articles 19 to 21, 48 and 91.
Finance Act 2002 (c. 23)

In section 103(4)(f), the words “, and in Schedule 23, paragraphs 2(1), 3(1) and (3) and 5”.

Section 104.

In Schedule 16, in paragraph 27(2), the words “under Case VI of Schedule D”.

In Schedule 22—

(a)

paragraph 9(3),

(b)

paragraphs 11 and 12,

(c)

paragraph 13(3), (4) and (6),

(d)

paragraph 14, and

(e)

in paragraph 17, sub-paragraph (2)(a) and, in sub-paragraph (3), the words “9ZA or” and “personal, trustee or”.

In Schedule 27, paragraphs 3(1), 4(1) and 14.

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

In section 399(1)(b), the words “under Case VI of Schedule D”.

Section 493(1), (2) and (4).

In section 515—

(a)

subsection (1)(a), and

(b)

in subsection (2), the word “and” at the end of paragraph (a).

In Schedule 3, paragraph 24(2).

In Schedule 6, paragraphs 9, 10, 34, 40, 44, 47(3), 49, 53, 54, 56, 57, 65, 66, 87(3) and 120.

Finance Act 2003 (c. 14)

Section 151(2)(b).

In section 153(1)(a), the word “547(6A)”.

Sections 175 and 176.

In Schedule 24, in paragraph 9(1), the definition of “for tax purposes”.

In Schedule 34—

(a)

paragraph 7(2), (4), (5), (6), (7), (8), (9), (10), (11) and (12),

(b)

paragraph 9(2),

(c)

paragraph 10, and

(d)

paragraphs 12 and 13.

In Schedule 35, paragraphs 2 and 3.

Schedule 36.

In Schedule 39, paragraphs 1 to 4, 5(1) to (3) and 6.

Courts Act 2003 (c. 39)Section 100(2) and (3).
Finance Act 2004 (c. 12)

Sections 97 to 100.

Sections 103 and 104.

Section 105(4) and (5).

Section 106.

Section 138.

Section 140.

Section 143.

Section 147(3), (5) and (6).

In section 280(1), the word “and” before the definition of “ITEPA 2003”.

In Schedule 4, paragraphs 1 and 3.

In Schedule 17, paragraph 10(1).

In Schedule 19, paragraph 2.

In Schedule 24, paragraph 1(3).

In Schedule 35, paragraphs 5, 24, 28 and 51.

Pensions Act 2004 (c. 35)

In Schedule 3, in the second column, in the entry relating to the Commissioners of Inland Revenue or their officers, the word “or” before paragraph (e).

In Schedule 8, in the second column, in the entry relating to the Commissioners of Inland Revenue or their officers, the word “or” before paragraph (e).

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