Finance Act 1971

Section 37.

PART II New Method of Charging Tax

Chapter	Short Title	Extent of Repeal
These repeals have effect subject to section 38 of this Act.
1965 c. 25.	The Finance Act 1965.	In section 21, in subsections (1), (2) and (4), the words “including surtax”, in subsection (2), the words from “as applied” to “surtax ” and in subsection (4), the words “at the standard rate or to surtax ”.
1970 c. 9.	The Taxes Management Act 1970.	In section 7(2), the words from “or in the case ” to the end.
		In section 8, subsections (5) and (6) and in subsection (8), the words from “which are required” to “standard rate ” and the words "for either or both of those purposes."
		In section 12(1), the words “at the standard rate ”.
		In section 22, the words “for the purpose of charging surtax ”.
		In section 29, in subsections (4) and (7), the words "at the standard rate."
		In section 31(3)(a), the words “assessment to surtax, or any other ”.
		In section 33(2), the words from “including ” to “surtax ”.
		In section 55(1), paragraph (b).
		In section 77(1), the words “chargeable at the standard rate ”.
		In section 91(3), paragraph (a) and in paragraph (b), sub-paragraph (i).
1970 c. 10.	The Income and Corporation Taxes Act 1970.	In section 4(1), the words “other than surtax ”.
		Section 6.
		Section 9.
		In section 12(1), in paragraph (iii) of the proviso, the words “of tax”.
		In section 18(1) and (2), the words “seven-ninths of” in the first place where they occur.
		Section 19(8).
		In section 24(1), the words “from tax ”.
		In section 27, the words “other than surtax ” in both places.
		Sections 28 and 29.
		In section 30, in subsection (1), the words from “whether an assessment ” to “years of assessment” and in subsections (3) and (5), the words “for the purposes of surtax ”.
		Sections 31 and 32.
		Section 35.
		Section 37(5).
		In section 38, in subsection (1), the words “other than surtax ” (in both places), and in subsection (3) the words “or (2)”.
		In section 39, in subsection (1), paragraphs (a) and (b) and the words “other than surtax”, in subsection (2) the words “(other than surtax) ”, in both places, and subsection (4).
		In section 40(1)(b), the words “or 38(2)”.
		In section 41(2)(b), the words “whether to income tax other than surtax or to surtax ” and “or 38(2)”.
		In section 42(2), in the proviso, the words “including surtax ”.
		In section 52, in subsection (1), paragraph (a) and in paragraph (c), the words from “at the standard rate ” to “due ” and in subsection (2), the words after “income tax thereon ”.
		In section 53(1), the words after “income tax thereon ”.
		Section 193.
		In section 204(3), the words “other than surtax ”.
		In section 227(5), the words at the standard rate ".
		In section 232(1), in paragraph 2 of Schedule F, the words “thereon at the standard rate ”.
		In section 238(2), the words “other than surtax ”.
		In section 250(2), the words “other than surtax ”.
		In section 286, in subsection (6), the words from “at the standard rate ” to “to the standard rate ” and in subsection (7), the words “for the purposes of surtax ”.
		In section 287(2), the words “as regards surtax ”.
		In section 296(2), the words “for surtax ”.
		In section 297(8), the words “for the purposes of surtax ”.
		In section 298(3), the words “for the purposes of surtax ”.
		In section 299(5), the words for the purposes of surtax ".
		In section 343(2)(b), the words “at the standard rate for the year of assessment”.
		In section 380(2), in paragraph (iii) of the proviso, the words “other than surtax ” in both places.
		In section 381(1), (2)(b) and (3), the words “(including surtax) ” where they occur.
		In section 384, in subsection (1), the words “at standard rate ” and in subsections (1) and (3), the words “(including surtax) ” where they occur.
		In section 390(5), the words “(including surtax) ” where they occur.
		In section 399, in subsection (1) (a), the words from “for the purposes” to “information ”, in subsection (1)(b)(ii), the word “surtax ” and in subsection (1)(c), the words “as regards surtax ”.
		In section 403(1), the words for the purposes of surtax ".
		In section 414, in subsection (1), the words “surtax or” and subsection (2).
		In section 422(2), the words surtax for the year preceding ".
		In section 431(4), the words preceding “an inspector ”.
		In section 432, in subsection (7), the words “As regards surtax” and “surtax ”, in subsection (10), the words from “in the application ” to “surtax ” and subsection (11).
		In section 435(1)(b), the words from “the Board ” to “standard rate ”.
		In section 440(2), the words at the standard rate ".
		In section 441(1)(b), the words from “the Board ” to “standard rate ”.
		In section 443, the words preceding “an inspector ”.
		In section 449, in subsection (1), the words “at the standard rate ” and in subsection (3)(b), the words from “the Board ” to “standard rate ”.
		In section 450(1), the words “for the purposes of surtax ”.
		In section 451(6), the words “at the standard rate ”.
		In section 453, the words preceding “an inspector ”.
		In section 456(4), the words “at the standard rate ”.
		In section 469(1)(ii), the words “at the standard rate” in the first place where they occur.
		In section 480(1), the words “at the standard rate ” in the last place where they last occur.
		In section 481(1) and (2)(b), the words from “or, for the purpose ” to “inspector ”.
		In section 496(6), the words “at the standard rate ”.
		In section 528, in subsection (4), the words “at the standard rate ” and in subsection (5), the words “for the purpose of estimating total income for the purposes of surtax ”.
		In Schedule 3, in paragraph 1, the words “if it relates to surtax or ” and in paragraph 6, the words “tax at the standard rate on ”.
		In Schedule 8, in paragraph 2, the words “at the standard rate ”.
		In Schedule 10, in paragraph 11(1)(b), the words “at the standard rate for that year of assessment ”, in paragraph 11(2)(b) the words “at the standard rate ”, in paragraph 11(3)(b), the words from “at the standard rate ” to the end, in paragraph 11(4), the words from “and nothing ” to the end and in paragraph (12)(2)(b), the words from “at the standard rate ” to the end.
1970 c. 24.	The Finance Act 1970.	Section 11(2).
		In section 14(1), sub-paragraphs (i) to (iii) of paragraph (a) and paragraphs (b) and (d).
		In section 29, in subsection (1)(a), the words “(including surtax) ” and in subsection (4) the words “exclusive of surtax ”.
1970 c. 54.	The Income and Corporation Taxes (No. 2) Act 1970.	In section 2 the words “6(2) and ” and paragraph (a).