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Modifications etc. (not altering text)
C1S. 76(7) amendment to earlier affecting provision S.I. 1992/1655, reg. 4 (19.3.1997) by The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997 (S.I. 1997/471), reg. 4
3U.K.The repeal of Schedule 8 to the Taxes Act 1988 does not affect the application of any of the provisions of paragraph 7 of that Schedule by any of—
(a) section 360A(5) and (7) of that Act;
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)paragraph 16(4) and (6) of Schedule 5 to the Finance Act 1989.
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 200A(3)(b), the word “either” before sub-paragraph (i). |
This repeal has effect in accordance with section 63(3) of this Act.
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 617(3), the words “and (5)”. |
This repeal has effect in accordance with section 65 of this Act.
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 76(2A)(b), sub-paragraph (iv) and the word “and” immediately preceding it. |
Section 434B(2). | ||
In section 490(2), the words from “but if” onwards. | ||
1991 c. 31. | The Finance Act 1991. | In Schedule 7, paragraph 16(3) and (4). |
1995 c. 4. | The Finance Act 1995. | In Schedule 8, paragraph 21(1). |
1996 c. 8. | The Finance Act 1996. | Section 165(3). |
These repeals have effect in relation to accounting periods beginning after 5th March 1997.
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 118G(5)(a), the words “or applied in defraying expenses of the trustees”. In section 231(1), the words “95(1)(b),”. |
In section 481(4A), the words “or applied in defraying expenses of the trustees”. | ||
In section 686(2), paragraph (d) and the word “and” immediately preceding it. | ||
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 5(2)— (a) paragraph (c); and (b) in paragraph (d), the words “or applied as mentioned in paragraph (c) above”. |
Textual Amendments
F1Words in Sch. 18 Pt. VI(3) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)