6U.K.The repeal of section 737(8) of the Taxes Act 1988 has effect subject to paragraph 16(3) of Schedule 10 to this Act; and the repeal of the entry relating to section 737(8) in the Table in section 98 of the Taxes Management Act 1970 has effect accordingly.
(11) Capital allowances: Schedule A cases
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 32. |
In section 379A(2)— (a) in paragraph (a), the word “relevant”; and (b) the words after paragraph (b). | ||
1990 c. 1. | The Capital Allowances Act 1990. | In section 67(3), the words from “shall be made” to “corporation tax,”. |
Section 73(4). | ||
In section 141— (a) in subsection (2), the words “Subject to subsection (3) below,”; and (b) subsections (3), (4) and (6). | ||
In Schedule 1, paragraph 8(2). | ||
1995 c. 4. | The Finance Act 1995. | In Schedule 6, paragraphs 8, 31 and 33. |
1996 c. 8. | The Finance Act 1996. | In Schedule 21, paragraph 34. |
These repeals have effect in accordance with paragraph 9(1) of Schedule 15 to this Act.
(12) Capital allowances: fixtures
Chapter | Short title | Extent of repeal |
---|---|---|
1990 c. 1. | The Capital Allowances Act 1990. | In section 51(8), paragraph (b). |
In section 54(1), paragraph (c) and the word “and” immediately preceding it. | ||
In section 55(4), paragraph (b) and the word “or” immediately preceding it. | ||
In section 56, paragraph (c). | ||
Section 59(10). | ||
1991 c. 31. | The Finance Act 1991. | In Schedule 14, paragraph 10. |