Finance Act 1978

PART III U.K. Income Tax

Chapter	Short title	Extent of repeal
1970 c. 10.	The Income and Corporation Taxes Act 1970.	In section 12 the word “female” wherever it occurs.
		In section 13(a) the words “mother or other”.
		Section 18(3) and (4).
		In section 83, in subsections (1), (2) and (3) the words “estate or interest” (wherever they occur), subsection (4)(b)(iii) and subsection (6).
		In section 134, subsection (1)(iii) (together with the word “and” immediately preceding it), in subsection (2) the words “estate or interest” and subsection (7).
		In Schedule 1, in paragraph 11, in sub-paragraph (1) the words “Subject to sub-paragraph (3) below” and in sub-paragraph (3) the words from the beginning to “receipt of the request; and”.
1974 c. 30.	The Finance Act 1974.	In section 15(1) the words “the first £1,500 of”.
1976 c. 40.	The Finance Act 1976.	In Schedule 4, paragraph 6.
1977 c. 36.	The Finance Act 1977.	Section 21.
		In section 22, in subsection (1), paragraphs (a), (b) and (d) and in paragraph (c) the words from “for” (where it first occurs) to “respectively, and”, and in subsection (3) the words from the beginning to “; and”.
		Section 24.
		Section 26(5).
		Section 28.
		In section 35(3) the words after the semi-colon.
1977 c. 53.	The Finance (Income Tax Reliefs) Act 1977.	Section 1.

1. The repeals in sections 83 and 134 of the Income and Corporation Taxes Act 1970 take effect as mentioned in section 32(4) of this Act.

2. The repeal in Schedule 1 to the said Act of 1970 applies where the qualifying policy is issued or varied after 5th April 1979.

3. The repeals in Schedule 4 to the Finance Act 1976 and in section 35(3) of the Finance Act 1977 have effect for the year 1979-80 and subsequent years of assessment.

4. The repeals in section 22 of the Finance Act 1977 do not affect the construction of the remainder of that section.