SCHEDULES
SCHEDULE 33Repeals
Part 1Excise duties
Short title and chapter | Extent of repeal |
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Hydrocarbon Oil Duties Act 1979 (c. 5) | In section 1—
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Section 2(1A). | |
In section 2A(1), the words ““higher octane unleaded petrol;””. | |
In section 27(1), the definition of “higher octane unleaded petrol”. | |
In Schedule 2A—
| |
Finance Act 1996 (c. 8) | Section 4(4) and (5). |
Finance Act 2000 (c. 17) | Section 5(2) and (4). |
In Schedule 1, paragraphs 2, 3(4) and 4. | |
These repeals shall be deemed to have come into force in accordance with section 2(5) of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Betting and Gaming Duties Act 1981 (c. 63) | In Schedule 1, paragraph 2(4)(b) and (c). |
These repeals have effect in accordance with section 6(2) of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Vehicle Excise and Registration Act 1994 (c. 22) | Section 19(3). |
In Schedule 1—
| |
Finance Act 1995 (c. 4) | In Schedule 4, paragraph 10. |
Finance Act 1996 (c. 8) | Section 15(1) and (2). |
Section 16(6) and (7). | |
In Schedule 2, paragraph 8. | |
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Short title and chapter | Extent of repeal |
---|---|
Finance Act 1994 (c. 9) | In Schedule 6, paragraphs 9 and 10. |
Finance Act 1997 (c. 16) | In Schedule 5—
|
These repeals have effect in accordance with paragraph 21 of Schedule 3 to this Act. |
Part 2Income tax, corporation tax and capital gains tax
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Sections 197B to 197F. |
Section 578A(1)(c) and the word “or” immediately preceding it. | |
Finance Act 1990 (c. 29) | Section 23 and Schedule 4. |
Capital Allowances Act 2001 (c. 2) | Section 80. |
These repeals have effect for the year 2002-03 and subsequent years of assessment. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2000 (c. 17) | In Schedule 8, paragraph 82(2). |
This repeal shall be deemed always to have had effect. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 289—
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In section 289A(7), paragraph (c) and the word “and” immediately preceding it. | |
Section 289A(9). | |
Section 291(6). | |
In section 293(2), the words “be an unquoted company and”. | |
In section 293(3B)(b), the words “and oil exploration”. | |
Section 297(2)(d) and (9). | |
In section 303—
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Section 303A(8). | |
In section 312(1), the definitions of—
| |
Section 312(7) and (8). | |
In section 576—
| |
In Schedule 15B, paragraph 1(7). | |
Taxation of Chargeable Gains Act 1992 (c. 12) | In Schedule 5B—
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Finance Act 1994 (c. 9) | In Schedule 15, paragraphs 10(d), 17(b) and (c) and 21(a)(i). |
Finance Act 1998 (c. 36) | In Schedule 13, paragraphs 6(1), 7(1), 15(2), 20(1)(a) and 30(1)(a). |
Finance Act 2000 (c. 17) | In Schedule 17, paragraphs 2, 3(2), 4, 5(2) and (5), 6(2) and 7. |
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Short title and chapter | Extent of repeal |
---|---|
Capital Allowances Act 2001 (c. 2) | In section 39, the word “or” immediately preceding the words “section 45”. |
In section 46(1), the word “or” immediately preceding the words “section 45”. | |
These repeals have effect in accordance with section 65 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Capital Allowances Act 2001 (c. 2) | In section 164(4)(a), the words “, of an amount equal to the net abandonment cost,”. |
In section 165(1)(b), the words “on the demolition of plant or machinery”. | |
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Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In Schedule 1B, paragraph 6. |
Income and Corporation Taxes Act 1988 (c. 1) | Sections 534, 535, 537A and 538. |
Finance Act 1996 (c. 8) | Section 128(5) to (10). |
These repeals have effect in accordance with section 71(3) of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxation of Chargeable Gains Act 1992 (c. 12) | In Schedule A1, paragraph 23(8). |
This repeal has effect in accordance with section 78 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 811(2), the word “and” immediately preceding paragraph (b). |
This repeal has effect in accordance with paragraph 6(3) of Schedule 27 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 541(4). |
This repeal has effect in accordance with section 83(2) of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 6(4), the words “, 247”. |
In section 231(1), the words “, 247”. | |
Sections 247 and 248. | |
In Schedule 24, paragraph 6. | |
Finance Act 1989 (c. 26) | Section 99. |
Finance Act 1996 (c. 8) | In Schedule 14, paragraph 13. |
Finance Act 1998 (c. 36) | In Schedule 3, paragraph 19(3) and (4)(a). |
These repeals apply in relation to payments made after the day on which this Act is passed. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 13(7)(a), the words “resident in the United Kingdom”. |
This repeal applies for the purposes of accounting periods ending on or after 1st April 2001. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 438A. |
Schedule 19AB. | |
In Schedule 19AC, paragraph 15. | |
Finance Act 1991 (c. 31) | Section 49. |
Schedule 8. | |
Finance Act 1993 (c. 34) | Section 121. |
Finance Act 1995 (c. 4) | In Schedule 8, paragraph 12(1)(b). |
Finance Act 1996 (c. 8) | Section 169. |
Schedule 34. | |
Finance (No. 2) Act 1997 (c. 58) | In Schedule 3, paragraphs 10 to 12 and 13(13). |
Finance Act 1998 (c. 36) | Section 37(2). |
Section 90(3). | |
Section 91. | |
In Schedule 18, in paragraph 9(3), paragraph (b) and the word “and” preceding it. | |
In Schedule 19, paragraph 51. | |
With the exception of the repeals of paragraph 12(2) of Schedule 3 to the Finance (No. 2) Act 1997 and section 90(3) of the Finance Act 1998 (which come into force on the passing of this Act), these repeals have effect in accordance with section 87 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In section 9—
|
In section 12AB—
| |
In section 12B(1)—
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In section 30(5)(b), the words “, or an amendment of such a return,”. | |
In section 50—
| |
In Schedule 1A, in paragraph 2A(2)(a), the words “treated as”. | |
Finance Act 1984 (c. 43) | In Schedule 22, paragraph 3(1). |
Finance Act 1990 (c. 29) | Section 104(2)(b). |
Finance Act 1994 (c. 9) | Sections 180, 186, 188 and 189. |
In Schedule 19, paragraph 7. | |
Finance Act 1996 (c. 8) | In section 123, subsections (6) and (7). |
In Schedule 19—
| |
In Schedule 22, paragraphs 3 and 4. | |
In Schedule 24, paragraph 5. | |
Finance Act 1998 (c. 36) | In Schedule 19, paragraphs 4, 5, 8, 10, 14(2), 16(3), 24, 25, 26 and 27(2) and (3). |
These repeals have effect in accordance with section 88 of, and Schedule 29 to, this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In section 66(1), the words “under any assessment”. |
In section 67(1), the words “under any assessment”. | |
Finance (No.2) Act 1987 (c. 51) | Section 86(1). |
Finance Act 1994 (c. 9) | In Schedule 19, paragraph 20. |
Finance Act 1998 (c. 36) | In Schedule 4, paragraph 3(2). |
In Schedule 19, paragraph 31. | |
|
Part 3Other taxes
Short title and chapter or title and number | Extent of repeal or revocation |
---|---|
Value Added Tax Act 1994 (c. 23) | Section 2(1A) to (1C). |
Section 97(4)(aa). | |
Schedule A1. | |
Finance Act 1995 (c. 4) | Section 21. |
Finance (No. 2) Act 1997 (c. 58) | Section 6. |
The whole Order. | |
Finance Act 2000 (c. 17) | Section 135. |
In Schedule 6, paragraph 9(4). | |
Schedule 35. | |
The whole Order. | |
|
Short title and chapter | Extent of repeal |
---|---|
Finance Act 1991 (c. 31) | Section 103(7)(b) and (c). |
Finance Act 1995 (c. 4) | Section 146(1) and (2). |
|
Short title and chapter | Extent of repeal |
---|---|
Finance Act 1998 (c. 36) | Section 148(2) to (4). |
Finance Act 2000 (c. 17) | In Schedule 6—
|
The repeal in paragraph 15(2)(b) of Schedule 6 to the Finance Act 2000 has effect in accordance with section 105(7) of this Act. |