Income and Corporation Taxes Act 1970

Translation of references to enactments repealed and re-enacted

11 In the enactments specified in column 1 of the following Table, for the words in column 2 substitute the words in column 3, adding, except as otherwise indicated—

(a) for those in Part I of the Table, " of the Taxes Management Act 1970 ", and

(b) for those in Part II, " of the Income and Corporation Taxes Act 1970 ", or, in the case of enactments contained in the [1968 c. 3.] Capital Allowances Act 1968, " of the principal Act ",

(but in all cases saying " to ", instead of " of", if the substituted words refer to a Schedule rather than a section).

TABLE

PART I

Enactment amended	Words to be replaced	Corresponding provision of the Taxes Management Act 1970
The Post Office Savings Bank Act 1954 (1954 c. 62)
In the Post Office Savings Bank Act 1954
section
10(2)	subsection (3) of section twenty-nine of the Income Tax Act 1952.	section 17(3).
The Finance Act 1965 (1965 c. 25)
In the Finance Act 1965
section
45(1)	section 373 of the Income Tax Act 1952.	section 82.
Schedule 10 paragraph
3(3)	section 7 or section 9(6) of the Income Tax Management Act 1964.	section 8 or 42(5).
4(1)	sections 495 to 497 of the Income Tax Act 1952 as applied by this Schedule.	Part IX (except sections 87 and 88).
The National Insurance Act 1965 (1965 c. 51)
In the National Insurance Act 1965
section
15(3)	Sections 46 and 47 of the Finance Act 1960.	Section 98.
The Finance Act 1966 (1966 c. 18)
In the Finance Act 1966
Schedule 6
paragraph
23(3)	Section 50 of the Finance Act 1960.	Section 99.
23(4)	Sections 47(3) and 48(3) of the Finance Act 1960.	Subsections (1) and (2) of section 97.
	the said section 47.	section 95 of that Act (without adding more words).
23(5)	Section 58 of the Finance Act 1960.	Section 88.
The National Insurance Act (Northern Ireland) 1966 (1966 c. 6 (N.I.))
In the National Insurance Act (Northern Ireland) 1966
section
14(3)	Sections 46 and 47 of the Finance Act 1960.	Section 98.
The Finance Act 1968 (1968 c. 44)
In the Finance Act 1968
section
43(11)	Part III of the Finance Act 1960.	Part X.
column 2 of Schedule 6 to that Act	column 1 of the Table in section 98 of that Act (without adding more words).
the said Part III	the said Part X (without adding more words).
46(4)	section 9 of the Income Tax Management Act 1964.	section 42.
50(4)	Part III of the Finance Act 1960.	Part X.
	column 2 of Schedule 6 to that Act	column 1 of the Table in section 98 of that Act (without adding more words).
	the said Part III.	the said Part X (without adding more words).

PART II

Enactment amended	Words to be replaced	Corresponding provision of this Act
The Finance Act 1952 (1952 c. 33)
In the Finance Act 1952
section
30(4)	section one hundred and fifty-seven of the Income Tax Act 1952 (or section one of the Income Tax (Employments) Act 1943).	section 204.
The Ministerial Salaries and Members' Pensions Act 1965 (1965 c. 11)
In the Ministerial Salaries and Members' Pensions Act 1965
section
13(1)(a)	section 379 of the Income Tax Act 1952.	section 208.
The Finance Act 1965 (1965 c. 25)
In the Finance Act 1965
section
20(2) proviso.	Part XHI of the Income Tax Act 1952.	Part XVIII.
21(2)	section 525(1)(b) of the Income Tax Act 1952.	section 530(1)(b).
	Part VIII of the Income Tax Act 1952.	Chapter II of Part I.
	sections 219 and 225.	sections 19 and 20 (without adding more words).
27(2)	section 17(6) of this Act.	section 166(1).
34(6)	paragraph 8 of Schedule 18 to this Act.	section 292(1).
37(1)	section 67 of this Act.	section 357.
38(2)	section 36(1) of this Act.	section 208(2).
	provisions of section 67.	provisions of section 357.
	within section 67(1) of this Act.	an authorised unit trust within the meaning of section 358.
41(5)(c)	section 50(2)(6) of this Act.	section 246(2)(b).
42(7)	the same meanings as in Chapter HI of Part XVUI of the Income Tax Act 1952.	the meanings given by section 454(3).
45(1)	paragraph 3 of Schedule 18 to this Act.	section 302.
	section 423(4) of the Income Tax Act 1952.	section 432(4).
	section 143(4) of the Income Tax Act 1952 as extended by section 35(5) of the Finance Act 1960.	section 137(4).
45(3)	section 361(1)(2) of the Income Tax Act 1952.	section 42(1)(2).
45(6)	section 24 of the Finance Act 1953.	subsections (4) to (7) of section 122.
	it would apply for purposes of section 132(3) of the Income Tax Act 1952.	they would apply for purposes of subsection (3) of the said section 122 (without adding more words).
45(7)(c)	section 147 of the Income Tax Act 1952.	section 153(1)(2).
45(8)	authorised unit trust scheme within the meaning of section 71 of the Finance Act 1960.	authorised unit trust within the meaning of section 358.
93(6)	section 43 of the Finance Act 1963.	section 341.
94(1)	section 12(5) of the Finance Act 1962.	section 163(1).
94(3)	Chapter II of Part II of the Finance Act 1962.	Chapter VIII of Part VI.
Schedule 6
paragraph
3(2)(a)	Schedule 9 to the Finance Act 1962.	Schedule 7.
3(3)(a)	the said Schedule 9.	the said Schedule 7 (without adding more words).
3(4)	the said Schedule 9.	the said Schedule 7 (without adding more words).
3(7)	section 13(3) of the Finance Act 1962.	section 164(4).
	section 13(5).	section 164(6) (without adding more words).
6(4)(a)	section 313 of that Act.	section 79(1).
6(4)(b)	paragraph 16 of Schedule 4 to the Finance Act 1963.	section 76.
6(4)(c)	section 22 of the Finance Act 1954.	section 141.
18(1)	section 249 of the Income Tax Act 1952 (under which, as extended by section 78(7) of this Act, individuals may be assessed to surtax in respect of sums apportioned under Chapter III of Part IX of the Income Tax Act 1952 or under Part IV of this Act).	section 297 (consequences of apportioning close company's income for purposes of surtax).
18(2)	subsection (5) of the said section 249.	subsection (8) of the said section 297 (without adding more words).
18(5)	the said section 249.	the said section 297 (without adding more words).
26(5)	Schedule 9 to the Finance Act 1962.	Schedule 7.
Schedule 7
paragraph
2(4)	Schedule 9 to the Finance Act 1962.	Schedule 7.
21(3)	section 411(4) of the Income Tax Act 1952.	section 454.
	Chapter III of Part XVIII of the Income Tax Act 1952).	subsection (3) of the said section 454) (without adding more words).
Schedule 8
paragraph
5(1)	section 22 of the Finance Act 1963.	section 80.
5(2)	the said section 22.	the said section 80 (without adding more words).
5(3)	section 22(6) of the said Act.	subsection (6) of the said section 80 (without adding more words).
5(4)	section 24 of the Finance Act 1963.	section 82.
5(5)	section 22 of the Finance Act 1963.	section 80.
5(6)	Chapter II of Part II of the Finance Act 1963.	Part III.
6(1)	paragraph 9(1) of Schedule 4 to the Finance Act 1963.	section 83(2).
6(2)	section 23 of the Finance Act 1963.	section 81.
6(3)	section 24(2)(6) of the Finance Act 1963.	section 82(2)(6).
7	section 22(2) of the Finance Act 1963.	section 80(2).
9(2)	section 17 of the Finance Act 1964.	section 492.
Schedule 10
paragraph
3(4)	Section 359 (collection from wife of tax assessed on husband attributable to her income) and section 360 (right of husband to disclaim liability for tax on deceased wife's income) of the Income Tax Act 1952.	Section 40 (collection from wife of tax assessed on husband attributable to her income) and section 41 (right of husband to disclaim liability for tax on deceased wife's income).
The National Insurance Act 1965 (1965 c. 51)
In the National Insurance Act 1965
section
15(1)	section 157 (pay as you earn) of the Income Tax Act 1952.	section 204 (pay as you earn).
15(2)(b)	the said section 157.	the said section 204 (without adding more words).
15(3)	the said section 157.	the said section 204 (without adding more words)
The National Insurance Act (Northern Ireland) 1966 (1966 c. 6 (N.I.))
In the National Insurance Act (Northern Ireland) 1966
section
14(1)	section 157 (pay as you earn) of the Income Tax Act 1952.	section 204 (pay as you earn).
14(2)(b)	the said section 157.	the said section 204 (without adding more words).
14(3)	the said section 157.	the said section 204 (without adding more words).
The Land Commission Act 1967 (1967 c. 1)
In the Land Commission Act 1967
Schedule 13
paragraph
5(8)(b)	Chapter III of Part XVUI of the Income Tax Act 1952.	section 454(3).
5(8)(c)	paragraph 3 of Schedule 18 to the Finance Act 1965.	section 302.
The Forestry Act 1967 (1967 c. 10)
In the Forestry Act 1967
Schedule 1
paragraph
9(2)(b)	section 384 of the Income Tax Act 1952.	section 210.
The Housing Subsidies Act 1967 (1967 c. 29)
In the Housing Subsidies Act 1967
section
26(4)	section 43 of the Finance Act 1963.	section 341.
	subsection (1)0) of the said section 43.	section 341(1)0).
	paragraph 2 of Schedule 10 to the said Act of 1963.	section 341(10).
32(1)	section 43 of the Finance Act 1963.	section 341.
The Finance Act 1967 (1967 c. 54)
In the Finance Act 1967
Schedule 13
paragraph
5(1)	paragraph 2(1) of Schedule 13 to that Act.	section 273(1).
Schedule 14
paragraph
8(b)	paragraph 2(1) of Schedule 13 to that Act.	section 273(1).
The Provisional Collection of Taxes Act 1968 (1968 c. 2)
In the Provisional Collection of Taxes Act 1968
section
5(1)(c)	section 49(6) of the Finance Act 1965.	section 243(6).
5(2)	the said section 49(6) and section 492 of the Income Tax Act 1952.	the said section 243(6) and section 522.
The Capital Allowances Act 1968 (1968 c. 3)
In the Capital Allowances Act 1968
section
15(3)	section 59 of the Finance Act 1965.	section 178.
	section 59 (twice).	section 178 (without adding more words).
33(2)(6)	Chapter II of Part VI of the Income Tax Act 1952.	Chapter II of Part VIII.
34(3)	Chapter II of Part VI of the Income Tax Act 1952.	Chapter II of Part VIII.
34(4)	Chapter II of Part VI of the Income Tax Act 1952.	Chapter II of Part VIH.
47(4)	paragraph 2 of Schedule 2 to the Finance Act 1956.	section 189(2).
48(6)(a)	section 19 of the Finance Act 1953.	section 154.
60(10)	Schedule 9 to the Finance Act 1963	section 134.
	paragraph 5 of that Schedule.	subsection (5) of the said section 134 (without adding more words).
60(11)	section 127 of the Income Tax Act 1952.	section 115.
67(3)	section 61(2) of the Finance Act 1965.	section 252(2).
69	section 125 of the Income Tax Act 1952.	section 111.
70(5)	section 20 of the Finance Act 1954.	section 169.
72(2)	section 127 of the Income Tax Act 1952.	section 115.
79(4)	section 19 of the Finance Act 1953.	section 154.
80(3)(b)	section 342 of the Income Tax Act 1952 or section 58(1) of the Finance Act 1965.	section 171 or 177(1).
82(1)	Chapter I of Part VII of the Income Tax Act 1952.	section 52 or 53.
82(2)	section 15(1)(c) of the Finance Act 1965.	section 411(1)(c).
85(4)	section 125 of the Income Tax Act 1952.	section 111.
90	section 137 of the Income Tax Act 1952.	section 130.
91(3)	section 127 of the Income Tax Act 1952.	section 115.
100(2)	section 63(5) of the Finance Act 1965.	section 250(5).
Schedule 2
paragraph
8(1)(c)	section 72(2) of the Finance Act 1960.	section 78(1) or 306(1).
Schedule 10
paragraph
1(5)	section 127 of the Income Tax Act 1952.	section 115.
The Finance Act 1968 (1968 c. 44)
In the Finance Act 1968
section
23(3)	subsection (1) above (twice).	section 236(1).
Schedule 11
paragraph
1(4)(b)	paragraph 2(1) of Schedule 13 to that Act.	section 273(1).
2(5)	paragraph 1 of Schedule 13 to the Finance Act 1965.	subsections (1) and (2) of section 272.
Schedule 12
paragraph
3(3)	section 26(2) of the Finance Act 1952.	section 140(2).
10(2)(b)	Schedule 9 to the Finance Act 1962.	Schedule 7.
11(4)	section 13(4) of the Finance Act 1962.	section 164(5).
11(6)	section 13(8)0) of the Finance Act 1962.	section 164(9)0).
12(2)	paragraph 18(1) of Schedule 9 to the Finance Act 1962.	paragraph 21(1) of Schedule 7.
22(2)	Part I of Schedule 13 to the Finance Act 1965 (group of companies resident in the United Kingdom) without paragraph 1 (definition of company and group) and without paragraph 7 (recovery of tax),	Sections 273 to 275 and 276(1).
22(3)	Paragraphs 18 and 19 above shall apply for the said purposes as if for any reference in those paragraphs.	Sections 278 and 279 of the said Act shall apply for the said purposes as if for any reference therein (without adding more words).
The Finance Act 1969 (1969 c. 32)
In the Finance Act 1969
section
52(1)	section 9 of the Finance Act 1956.	section 414.
58(1)(a)	section 157 of the Income Tax Act 1952.	section 204.
Schedule 18
paragraph
4(3)	Schedule 9 to the Finance Act 1962.	Schedule 7.
Schedule 19
paragraph
10(1)(b)	paragraph 2 of Schedule 13 to that Act.	section 273(1).
15(1)(7)	Chapter II of Part II of the Finance Act 1962.	Chapter VIII of Part VI.
The Trustee Savings Banks Act 1969 (1969 c. 50)
In the Trustee Savings Banks Act 1969
section
82(3)	section 384 of the Income Tax Act 1952.	section 210.