2U.K. The repeal in section 231(1) of the Taxes Act 1988 has effect in accordance with paragraph 8(3) of that Schedule.
(8) Enterprise investment scheme
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 308— (a) paragraph (b) of subsection (1), and the word “and” immediately preceding that paragraph; and (b) paragraphs (a) and (b) of subsection (5). |
These repeals have effect in accordance with paragraph 1 of Schedule 8 to this Act.
(9) Venture capital trusts
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In Schedule 28B, paragraph 10(2). |
This repeal has effect in accordance with paragraph 6 of Schedule 9 to this Act.
(10) Stock lending and manufactured payments
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 9. | The Taxes Management Act 1970. | In section 98, in the first column of the Table, the entry relating to section 737(8) of the Taxes Act 1988. |
| 1986 c. 41. | The Finance Act 1986. | In Schedule 18, paragraphs 7 and 9. |
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Sections 129 and 129A. |
| In section 387(3), paragraph (f) and the word “or” immediately preceding it. | ||
| In section 715(6) the words “section 737 or”. | ||
| Section 727(1). | ||
| Section 737. | ||
| In section 737A(5), the words “section 737 and”. | ||
In section 737C— (a) in subsection (2)(b), the words “section 737 and paragraph 2 of Schedule 23A apply, or”; (b) subsections (5) and (6); (c) in subsection (7)(b), the words “(whether or not section 737 also applies in relation to that payment)”; (d) in subsection (9), the words “subsections (6) and (8) above apply, or where”; and (e) subsection (11B). | ||
| Section 738(3) and (4). | ||
| Schedule 5A. | ||
In Schedule 23A— (a) in paragraph 1(1), the definitions of “approved stock lending arrangement”, “market maker”, “recognised clearing house”, “recognised investment exchange”, “unapproved manufactured payment” and “unapproved stock lending arrangement”; (b) paragraph 1(2); (c) paragraph 5; (d) paragraph 6; (e) in paragraph 7(1), the words “Except where paragraph 5(2) or (4) above applies,”; (f) paragraph 7(2); and (g) in paragraph 7(3), in paragraph (a), the words “except where paragraph 6 above applies, and”, and paragraph (b). | ||
| 1991 c. 31. | The Finance Act 1991. | Section 57. |
| In Schedule 13, paragraphs 2 to 4. | ||
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | Section 271(9). |
| In Schedule 10, paragraph 14(8), (39) and (61). | ||
| 1993 c. 34. | The Finance Act 1993. | Section 174(4) and (5). |
| Section 182(1)(ca)(i). In Schedule 6, paragraphs 19 and 25(3) and (4). | ||
| 1994 c. 9. | The Finance Act 1994. | Section 123(2) to (5) and (7). |
| Section 222(4) and (5). | ||
| Section 229(ca)(i). | ||
| In Schedule 16, paragraphs 18 and 19. | ||
| 1995 c. 4. | The Finance Act 1995. | Section 82. |
| Sections 84 and 85. | ||
| Schedule 19. | ||
| 1996 c. 8. | The Finance Act 1996. | In section 97— (a) in subsection (4), the words “section 737 of, or”; and (b) subsection (5). |
In section 159— (a) subsections (2) and (3); and (b) in subsection (7), paragraph (b) and the word “and” immediately preceding it. | ||
| In Schedule 6, paragraphs 18 and 19. | ||
| In Schedule 14, paragraphs 38 and 52(2), (3), (5) and (6). |