Finance Act 1995

Section 162.

SCHEDULE 29 Repeals

Part I Alcoholic Liquor

(1) Low-Strength Liquor

Chapter	Short title	Extent of repeal
These repeals have effect in accordance with section 1 of this Act.
1979 c. 4.	The Alcoholic Liquor Duties Act 1979.	In section 55A(1), the words “exceeding 1.2 per cent, but”.
		Section 60(1A).
		Section 63(2).
1988 c. 39.	The Finance Act 1988.	In Schedule 1, in Part II, paragraph 8 and in paragraph 9 the words from “and after” to the end.

(2) Alcoholic Ingredients Relief

Chapter or Number	Citation	Extent of repeal
1979 c. 4.	The Alcoholic Liquor Duties Act 1979.	Section 6A.
		Section 45.
		Section 60(1) and (2).
		Section 63(1).
1988 c. 39.	The Finance Act 1988.	In Schedule 1, paragraph 2.
1991 c. 31.	The Finance Act 1991.	In Schedule 2, paragraph 12.
SI 1992/3158.	The Excise Duty (Amendment of the Alcoholic Liquor Duties Act 1979 and the Hydrocarbon Oil Duties Act 1979) Regulations 1992.	Regulation 2(4).

(3) Denatured Alcohol

Chapter	Short title	Extent of repeal
The powers in section 5(6) and (7) of this Act shall apply in relation to these repeals as they apply in relation to the provisions of that section and Schedule 2 to this Act.
1979 c. 4.	The Alcoholic Liquor Duties Act 1979.	In section 1(2), the words “but does not include methylated spirits”.
		In section 2— (a) in subsection (1), the words “methylated spirits”; (b) in subsection (7), the words “or in any methylated spirits” and the words “or methylated spirits”; and (c) in subsection (8), the words “or methylated spirits”.
		In section 4(1), the definition of “methylated spirits”.
		Section 9.
		Section 77(1)(b).
1979 c. 5.	The Hydrocarbon Oil Duties Act 1979.	In section 27(3), in the Table, the words ““methylated spirits””.
1990 c. 29.	The Finance Act 1990.	Section 8.
1993 c. 34.	The Finance Act 1993.	Section 8.
1994 c. 9.	The Finance Act 1994.	In Schedule 4, paragraph 47.
		In Schedule 5, in paragraph 3— (a) in sub-paragraph (1)(o), the words “methylated spirits and”; and (b) in sub-paragraph (2), the words “methylated spirits”.

Part II Road Fuel Gas

Chapter	Short title	Extent of repeal
1979 c. 5.	The Hydrocarbon Oil Duties Act 1979.	Section 8(7).

Part III Betting and Gaming etc.

Chapter	Short title	Extent of repeal
(1) These repeals, except the repeals of sections 28(4) and 29(4) of the Betting and Gaming Duties Act 1981, have effect in accordance with section 14 of this Act. (2) The repeals of sections 28(4) and 29(4) of that Act come into force with the passing of this Act.
1981 c. 63.	The Betting and Gaming Duties Act 1981.	Sections 28(4) and 29(4).
		In section 33(1), in the definition of “gaming”, the words “(except where it refers to a machine provided for gaming)”.
		In Schedule 4, paragraph 13.
1993 c. 34.	The Finance Act 1993.	Section 16(8).
1994 c. 9.	The Finance Act 1994.	In Schedule 3, paragraph 3(8).

Part IV Air Passenger Duty

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 16 of this Act.
1994 c. 9.	The Finance Act 1994.	In Schedule 5, in paragraph 9, the word “and” immediately preceding sub-paragraph (d).

Part V Vehicle Excise and Registration

(1) Exemptions

Chapter	Short title	Extent of repeal
These repeals come into force on 1st July 1995.
1994 c. 22.	The Vehicle Excise and Registration Act 1994.	In Schedule 2, paragraphs 1, 12, 13, 14, 15, 16, 17 and 21.
1968 c. xxxii.	The Port of London Act 1968.	In section 199, paragraph (a) of the proviso to each of subsections (3) and (5).

(2) Rates

Chapter	Short title	Extent of repeal
These repeals have effect in accordance with Parts III, IV and IX of Schedule 4 to this Act.
1994 c. 22.	The Vehicle Excise and Registration Act 1994.	Section 17(3) to (7).
		In section 61, in subsection (3), paragraph (c) and the word “and” immediately preceding it, and subsections (4), (5) and (7).
		In section 62(1) the definitions of “built-in road construction machinery”, “farmer’s goods vehicle”, “road construction machinery” and “road construction vehicle”
		In Schedule 1— (a) paragraph 4(2)(a), (b) and (f) and (3); (b) paragraph 8; (c) in paragraph 10, in each of sub-paragraphs (2) and (3), the words “(or relevant maximum weight)”, and sub-paragraph (4); (d) paragraphs 12, 14(b) and (c) and 17(1)(c) to (e) and (2).

(3) Other Repeals

Chapter	Short title	Extent of repeal
(1) The repeal in section 31(5)(b) applies in relation to offences committed after the day on which this Act is passed. (2) The repeals in sections 37(2) and 41(1)(b) apply in relation to proceedings begun after the day on which this Act is passed.
1994 c. 22.	The Vehicle Excise and Registration Act 1994.	In section 31(5)(b) the words “(or an amount equal to the duty due)”.
		In section 37(2) the words “(or, in Scotland, on indictment or on summary conviction)” and “(or, in Scotland, the statutory maximum)”.
		In section 41(1)(b) the words “182 or” and “183 or”.

Part VI Value Added Tax

(1) Fuel and Power

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 21 of this Act.
1994 c. 23.	The Value Added Tax Act 1994.	In Schedule 13, paragraph 7.

(2) Agents

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 23(4)(b) of this Act.
1994 c. 23.	The Value Added Tax Act 1994.	In section 47(3), the words “goods or”.

(3) Margin Schemes

Chapter	Short title	Extent of repeal
This repeal comes into force on the day appointed by an order under section 24(2) of this Act.
1994 c. 23.	The Value Added Tax Act 1994.	Section 32.

(4) Appeals

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 31 of this Act.
1994 c. 23.	The Value Added Tax Act 1994.	In section 84(2) the words “, except in the case of an appeal against a decision with respect to the matter mentioned in section 83(l),”.

Part VII Insurance Premium Tax

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with paragraph 2 of Schedule 5 to this Act.
1994 c. 9.	The Finance Act 1994.	In section 53(5), paragraph (c) and the word “and” immediately preceding it.

Part VIII Income Tax, Corporation Tax and Capital Gains Tax

(1) Schedule A

Chapter	Short title	Extent of repeal
These repeals come into force in accordance with section 39(4) and (5) of this Act.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	Sections 22 and 23.
		Section 34(9).
		In section 354(2)(a), the words “or any of the other payments mentioned in section 25(1)”.
		In section 779(13)(a), the words “allowable by virtue of sections 25, 26 and 28 to 31 and Schedule 1”.
1989 c. 26.	The Finance Act 1989.	Section 170(1).
1990 c. 1.	The Capital Allowances Act 1990.	In section 9(6), paragraph (a) and, in paragraph (b), the words “if it is a charge to corporation tax”.
		In section 92(2), paragraph (a) and, in paragraph (b), the words “if it is a charge to corporation tax”.
		In section 132(4), paragraph (a) and, in paragraph (b), the words “if it is a charge to corporation tax”.
1991 c. 31.	The Finance Act 1991.	In Schedule 15, paragraph 18.

(2) Interest Relief for Commercially Let Property

Chapter	Short title	Extent of repeal
These repeals come into force in accordance with section 42(3) to (5) of this Act.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 353— (a) in subsection (1A), paragraph (b) and the word “and” immediately preceding that paragraph; (b) in subsection (1B), paragraph (b) and the word “or” immediately preceding that paragraph; (c) subsections (1C) and (1D); and (d) in subsection (1E), the words “the following factors, that is to say”, and paragraph (b) and the word “and” immediately preceding that paragraph.
		Section 354(4).
		In section 355— (a) in subsection (1), the words from “or” at the end of paragraph (a) to the end of the subsection; and (b) subsection (4).
		In section 356A(3), the words “or but for section 353(1C)(a) would be”.
		In section 356D(1), the words from “in a case” to “358”.
		In section 357(1), the words from “in a case” to “358”.
		Section 358(4A).
		In section 366(1)(c), the words “355(4) or”.
		In section 370— (a) in subsection (6), in paragraph (a), the words “in paragraph (a)”, and paragraph (b) and the word “and” immediately preceding it; (b) subsection (6A); and (c) in subsection (7), in paragraph (a), the words from “and paragraph (b)” to “omitted”, and in paragraph (aa), sub-paragraph (ii).
1994 c. 9.	The Finance Act 1994.	In Schedule 9, paragraphs 4 to 6, 7(2) to (4) and 8.

(3) Beneficial Loans: Replacement Loans

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 45(5) of this Act.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	Section 160(5)(b).

(4) Roll-over Relief: Groups

Chapter	Short title	Extent of repeal
This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.
1992 c. 12.	The Taxation of Chargeable Gains Act 1992.	In section 175(1), the words from “(unless” to the end.

(5) Life Assurance Business

Chapter	Short title	Extent of repeal
(1) The following repeals have effect in accordance with paragraph 55 of Schedule 8 to this Act— the repeal of the definitions of “offshore income gain” and “overseas life assurance business” in section 431(2) of the Taxes Act 1988, the repeal in section 441(1) of that Act, the repeal of section 444C of that Act so far as it relates to subsection (2)(a) of that section, the repeals in sections 474 and 475 of that Act, the repeals of paragraphs 6(3) and (4) and 11(2) of Schedule 19AC to that Act, the repeal in Schedule 28 to that Act, the repeal of the definition of “overseas life assurance business” in paragraph 1(2)(b) of Schedule 6 to the Finance Act 1990 and the repeal in Schedule 7 to that Act, the repeal of paragraph 10 of Schedule 7 to the Finance Act 1991, and the repeal in the Taxation of Chargeable Gains Act 1992. (2) The repeals other than those listed above have effect in accordance with paragraph 57 of Schedule 8 to this Act. (3) The repeal of the definitions of “general annuity business” and “basic life assurance business” in Chapter I of Part XII of the Taxes Act 1988 does not affect the meaning of those expressions in paragraph 16 or 17 of Schedule 7 to the Finance Act 1991 or section 214 of the Taxation of Chargeable Gains Act 1992 (transitional provisions relating to changes in 1991).
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 75(4), the words “and insurance”.
		In section 241(5), the words from “(that is to say,” to “otherwise be liable)”.
		In section 242(1)(b), the words “for purposes of section 241(3)”.
		In section 242(9), the words “by virtue of section 241(5)”.
		In section 431(2), the definitions of “general annuity business” and “pension business”, “annuity fund”, “basic life assurance business”, “basic life assurance and general annuity business”, “offshore income gain” and “overseas life assurance business”, the word “and” following the definition of “overseas life insurance company” and the definition of “UK distribution income”.
		Section 431(2A) to (6).
		Section 431AA.
		Section 432C(5)(a).
		Section 434(2) and (7).
		In section 436(3)(d), from the word “and” following sub-paragraph (i) to the end of the paragraph.
		Section 437(6).
		In section 441, in subsection (1), the words “resident in the United Kingdom” and subsection (7).
		Sections 444C to 444E.
		In section 474(1), paragraph (b) and the word “and” immediately preceding it.
		In section 475(2)(a), the words from “or,” to “life assurance business”.
		In Schedule 19AC, paragraphs 2(2), 3(4), 4(2), 5(2), 6(3), (4) and (6), 7(3), 8(4), 9(2) and (3), 10(3), 11(2) and (6), 12(2), 13(3), 14(3) and 15(2).
		In Schedule 28, in Part I, paragraph 3(4).
1989 c. 26.	The Finance Act 1989.	In Schedule 6, paragraph 2.
		In Schedule 8, paragraph 4.
		In Schedule 8A, paragraph 2(11).
1990 c. 29.	The Finance Act 1990.	Section 45(8).
		In Schedule 6— (a) paragraph 1(2)(a); (b) in paragraph 1(2)(b), the definitions of “basic life assurance business”, “linked assets” and “overseas life assurance business”; and (c) paragraph 1(3) and (4).
		In Schedule 7, paragraph 7.
1991 c. 31.	The Finance Act 1991.	In Schedule 7, paragraphs 2, 3, 6 and 10.
1992 c. 12.	The Taxation of Chargeable Gains Act 1992.	In Schedule 10, paragraph 14(63)(b)(iv).
1993 c. 34.	The Finance Act 1993.	Section 99.
		Section 100(1) and (2)(a).
1994 c. 9.	The Finance Act 1994.	Section 143.
		Section 176(1).
		In Schedule 16, paragraph 5(2) and (3).
		In Schedule 17, paragraph 4.

(6) Friendly Societies

Chapter	Short title	Extent of repeal
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In Schedule 15, paragraph 3(2)(c).
1992 c. 48.	The Finance (No. 2) Act 1992.	In Schedule 9, paragraph 19(3).

(7) Qualifying Life Insurance Policies

Chapter	Short title	Extent of repeal
These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In Schedule 14, in paragraph 7(1), the words “and paragraphs 9 and 10 of Schedule 15”.
		In Schedule 15, paragraphs 21, 22 and, in paragraph 24, in sub-paragraph (3), the word “first” and sub-paragraph (4).

(8) Settlements: Liability of Settlor

Chapter	Short title	Extent of repeal
These repeals have effect for the year 1995-96 and subsequent years of assessment.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 347A(2)(b), the words “within the meaning given by section 660(3)”.
		Sections 660 to 676.
		Section 678(7).
		Sections 679 to 681.
		Sections 683 to 685.
		Section 689.
		In Schedule 29, in paragraph 32, the entry relating to section 27(2) of the Taxes Management Act 1970.
		In Schedule 30, paragraphs 10 to 12.
1988 c. 39.	The Finance Act 1988.	In Schedule 3, paragraph 20.
1989 c. 26.	The Finance Act 1989.	Section 60(3).
		Sections 108 and 109(1) to (3).
1990 c. 29.	The Finance Act 1990.	Section 82.
1991 c. 50.	The Age of Legal Capacity (Scotland) Act 1991.	In Schedule 1, paragraph 48.
1992 c. 12.	The Taxation of Chargeable Gains Act 1992.	Section 6(1) and (2)(b).
		In section 79(2), paragraph (b) and the word “and” preceding it.
		Section 79(4).
		In section 79(5)(a), the words “or income” wherever occurring.
1992 c. 48.	The Finance (No. 2) Act 1992.	In section 19(3), the words “683(2), 684(2), 689(2)”.
		Section 23(2).
		Section 27.
1993 c. 34.	The Finance Act 1993.	In Schedule 6— (a) in paragraph 1, the words “683(2), 684(2)”; (b) in paragraph 6, the word “689(2)”; (c) paragraph 24.

(9) Stock lending

Chapter	Short title	Extent of repeal
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 129(1), the words “has contracted to sell securities, and to enable him to fulfil the contract, he”.

(10) Deceased Persons' Estates

Chapter	Short title	Extent of repeal
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 695, in subsection (2), the words “subject to subsection (3) below”.
		In section 701, subsection (14).

(11) Deduction of Tax from Interest on Deposits

Chapter	Short title	Extent of repeal
This repeal comes into force in accordance with section 86 of this Act.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 481(5)(k), the word “that” before sub-paragraph (i).

(12) Meaning of “distribution”

Chapter	Short title	Extent of repeal
These repeals come into force in accordance with section 87(7) and (8) of this Act.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 209(2)(e), sub-paragraphs (iv) and (v).

(13) Generalisation of ss.63 to 66 of Finance Act 1993

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 88(4) and (5) of this Act.
1993 c. 34.	The Finance Act 1993.	Section 63(12).

(14) Management: self-assessment etc.

Chapter	Short title	Extent of repeal
(1) The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act. (2) The other repeals, except that in the Finance Act 1994, have effect in accordance with section 103(7) of this Act.
1970 c. 9.	The Taxes Management Act 1970.	In section 9(3), the words “the following provisions of”.
		Section 11A.
		In section 12B(2), the words from “or, where a return” to the end.
		In section 42(11), paragraph (b) and the word “and” immediately preceding that paragraph.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	Section 73.
		In section 206, the words “under Schedule E”.
		In section 536, in subsection (2), the words “are shown on a claim to” and, in subsection (4), the words from “and in that case” to the end.
		In section 537B, in subsection (2), the words “are shown on a claim to” and, in subsection (4), the words from “and in that case” to the end.
		In Schedule 3, in paragraph 6E, sub-paragraphs (1) and (3).
1992 c. 12.	The Taxation of Chargeable Gains Act 1992.	Section 7.
1994 c. 9.	The Finance Act 1994.	Section 198.

(15) Changes for facilitating self-assessment

Chapter	Short title	Extent of repeal
(1) The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994. (2) The other repeal has effect in accordance with section 120(2) of this Act.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	Section 114(3).
		Section 401(2).

(16) Non-residents

Chapter	Short title	Extent of repeal
(1) The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act. (2) The repeals in sections 115(7) of the Taxes Act 1988 and of section 59(c) of the Taxation of Chargeable Gains Act 1992 shall have effect in relation to any cases in relation to which section 112 of the Taxes Act 1988 has effect as amended by section 125 of this Act. (3) The repeals in section 510A of the Taxes Act 1988 have effect as respects the year 1997-98 and subsequent years of assessment and also, in relation to groupings whose trades or professions were set up and commenced on or after 6th April 1994, as respects the years 1995-96 and 1996-97. (4) The repeal of section 215(5)(b) of the Finance Act 1994 has effect in accordance with section 125(1) of this Act for the year 1995-96 and subsequent years of assessment. (5) The other repeals come into force— (a) for the purposes of income tax and capital gains tax, in relation to the year 1996-97 and subsequent years of assessment, and (b) for the purposes of corporation tax, in relation to accounting periods beginning after 31st March 1996.
1970 c. 9.	The Taxes Management Act 1970.	Sections 78 to 85.
1985 c. 54.	The Finance Act 1985.	Section 50.
1987 c. 51.	The Finance (No. 2) Act 1987.	In Schedule 6, paragraph 7.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	Section 43.
		In section 115(7), the words “this section and”.
		In section 510A, in subsection (6), the words “Subject to subsection (7) below”, and subsections (7) and (8).
		In Schedule 29, in the Table in paragraph 32, the entries relating to section 78(1) and (5) of the Taxes Management Act 1970.
1989 c. 26.	The Finance Act 1989.	In section 182(3)(c), the words “for the purposes of section 80(3) of the Taxes Management Act 1970 or”.
1991 c. 31.	The Finance Act 1991.	Section 81.
1992 c. 12.	The Taxation of Chargeable Gains Act 1992.	In section 59, paragraph (c) and the word “and” immediately preceding it.
		In Schedule 10, paragraph 2(2), the words “78(3)(b)”.
1994 c. 9.	The Finance Act 1994.	In section 215(5), paragraph (b), and the word “and” immediately preceding it.

(17) Exchange Gains and Losses

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with Schedule 24 to this Act.
1993 c. 34.	The Finance Act 1993.	In section 129(8)(b) the words “or the circumstances are such that a charge would be so allowed if the duty were settled”.

(18) Controlled Foreign Companies

Chapter	Short title	Extent of repeal
Paragraph 4A of Schedule 24 to the Taxes Act 1988 is deemed never to have been inserted, and section 96 of the Finance Act 1993 is deemed never to have been enacted.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In Schedule 24, paragraph 4A.
1993 c. 34.	The Finance Act 1993.	Section 96.

(19) Profit-Related Pay

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 136 of this Act.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In Schedule 8, in paragraph 19(6), paragraphs (g) to (k).

(20) Part-Time Workers

Chapter	Short title	Extent of repeal
These repeals have effect in accordance with section 137 of this Act.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In Schedule 8, paragraph 8(a).
		In Schedule 9, in paragraph 27(4) the words from “who is required” to the end.

(21) Sub-contractors in the Construction Industry

Chapter	Short title	Extent of repeal
(1) The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day. (2) The repeal of section 561(12) of the Taxes Act 1988 comes into force in accordance with paragraph 8(2) of Schedule 27 to this Act. (3) The other repeals in the Taxes Act 1988 have effect in relation to any application for the issue or renewal of a certificate under section 561 of that Act which is made with respect to a period beginning on or after the appointed day. (4) The repeal of section 28 of the Finance Act 1988 has effect in relation to payments made on or after the appointed day. (5) In Notes 1, 3 and 4 above, “the appointed day” has the same meaning as in section 139 of this Act.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	Section 559(3).
		In section 561— (a) in subsection (1), the words “subsection (5) below or”; (b) in subsection (3), the words “563”; (c) subsections (4) and (5); (d) in subsection (6), the words from “(not being” to “apply).”; and (e) subsection (12).
		In section 562— (a) in subsection (1), the words “(otherwise than as a partner in a firm)”; and (b) subsections (3) to (7).
		Section 563.
1988 c. 39.	The Finance Act 1988.	Section 28.

(22) Payment of rent, &c under deduction of tax

Chapter	Short title	Extent of repeal
These repeals have effect in relation to payments made after the passing of this Act.
1988 c. 1.	Income and Corporation Taxes Act 1988.	In section 3(1)(c), the words “119 or”.
		In section 74(1)(q), the words “119 or”.
		In section 119(1), the words from “and, subject to subsection (2) below, shall be subject to deduction of income tax” to the end.
		In section 119(2), the words from “instead of” to “subsection (1) above”.
		In section 122(1), the words from “but without prejudice” to the end.
		In section 348(2)(b), the words “119 or”.
		In section 349(1)(c), the words “119 or”.
		In section 821(3)(c), the words “119 or”.
1992 c. 12.	Taxation of Chargeable Gains Act 1992.	In section 201(2), the words from “but without prejudice” to the end.

Part IX Petroleum Revenue Tax

Chapter	Short title	Extent of repeal
These repeals have effect in accordance with section 147 of this Act.
1975 c. 22.	The Oil Taxation Act 1975.	In Schedule 8, in paragraph 4, in sub-paragraph (1), the words from “and the date” to the end of the sub-paragraph and, in sub-paragraph (2), the words “within the time allowed for making the original claim”.

Part X Stamp Duty

Chapter	Short title	Extent of repeal
These repeals have effect in accordance with sections 149 and 150 of this Act.
1930 c. 28.	The Finance Act 1930.	In section 42(3) the words from “with the substitution” to the end.
1954 c. 23 (N.I.).	The Finance Act (Northern Ireland) 1954.	In section 11(3A) the words from “with the substitution” to the end.

Part XI Inheritance Tax: Agricultural Property

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 155 of this Act.
1984 c. 51.	The Inheritance Tax Act 1984.	In section 116(2) the word “either”.

Part XII Ports Levy

Chapter	Short title	Extent of repeal
1989 c. 26.	The Finance Act 1989.	Section 178(2)(n).
1990 c. 29.	The Finance Act 1990.	Sections 115 to 120.
1991 c. 52.	The Ports Act 1991.	Section 41(3).