Finance Act 1972

PART XII U.K. Miscellaneous Repeals

Chapter	Short Title	Extent of Repeal
1964 c. 49.	The Finance Act 1964.	Section 1(4).
1965 c. 25.	The Finance Act 1965.	In Schedule 6, in paragraph 14, sub-paragraphs (2) to (4).
		In schedule 7, paragraph (a) of the proviso to paragraph 17(3).
		In schedule 8, paragraph 5(3).
1970 c.10.	The Income and Corporation Taxes Act 1970.	In section 83(1), in paragraph (a) the words “(except subsection (6))”, in paragraph (b) the words “the said subsection (6) or”, and in the words following the paragraphs and in the proviso the words from “where no claim” to “section 80(6)”.
		In section 84(1), paragraph (a).
		In section 85(2), the words “(except subsection (6))”.
		In section 134(1), in paragraph (a), the words “(except subsection (6))” and, in paragraph (b), the words “the said section 80(6) or”.
		Section 142(3).
1971 c.68.	The Finance Act 1971.	In section 7, the words from “fitted with controls” to “or a vehicle;” and paragraphs (a) and (b).
		In section 42, in subsection (1), the words from “Except” to “below”; and subsections (2) to (6).
		In Schedule 8, in paragraph 3(1) the words “which has been in use for the purposes of a trade carried on by the seller”, in paragraph 3(3) the words “which has been in use for the purposes of his trade”, and, in paragraph 4, sub-paragraph (1)(b) and sub-paragraph 2(b) together with the word “and” preceding it.
		In Schedule 11, paragraph 5.
1972 c. 25.	The Betting and Gaming Duties Act 1972.	In Schedule 2, in paragraph 18(1), the words “but before 1st April 1973”.

NOTES:

1. the repeal of section 1(4) of the Finance Act 1964 takes effect on 8th August 1972.

2. The repeals in sections 134 and 142 of the Taxes Act do not affect the operation of those sections in relation to claims that were or could have been made under section 80(6) of that Act as originally enacted.

3. The repeal in section 42 of the Finance Act 1971 has effect in relation to expenditure incurred after 21 March 1972 and the repeals in Schedule 8 to that Act have effect in accordance with section 68(9) of this Act.