Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
ANNEX 2:: EXTRA-STATUTORY CONCESSIONS, CASE LAW, AND LIST OF REDUNDANT MATERIAL NOT REWRITTEN
This Act rewrites no Extra-statutory Concessions or Statements of Practice nor does it include any changes in the law which involve giving statutory effect to principles derived, wholly or mainly, from case law.
The omission of provisions which are redundant in whole or in part is an integral part of the rewrite process. In some cases provisions have become redundant with the passage of time; in others they have become unnecessary as a result of the approach taken to the rewriting of related provisions. For ease of reference, those omissions worthy of specific explanation are listed in the table below. The table also sets out where those explanations can be found.
| Redundant provision | Topic | See commentary on section etc |
|---|---|---|
| ICTA s.59(3) | Persons chargeable: markets, fairs, fisheries, tolls etc | Part 12 of Schedule 8 |
| ICTA s.779(13)(f) | Sale and lease-back etc | Part 9 of Schedule 8 |
| ICTA s.781(4)(e) | Sale and lease-back etc | Part 9 of Schedule 8 |
| ICTA s.781(5) | Sale and lease-back etc | Part 9 of Schedule 8 |
| ICTA s.785 (part) | Sale and lease-back etc | Part 9 of Schedule 8 |
| ICTA s.790(5)(c)(iii) | DTR | Part 1 of Schedule 8 |
| ICTA s.790(11) (part) | DTR | section 134 |
| ICTA s.798(5)(c) | DTR | section 37 |
| ICTA s.798A(2) (part) and (3) (part) | DTR | section 44 |
| ICTA s.807(3) | DTR | Part 1 of Schedule 8 |
| ICTA s.816(4) | DTR | Part 1 of Schedule 8 |
| TMA s.98: entry for regulations under s.199 of FA 2003 | Penalties | Part 17 of Schedule 7 |
| FA 1988 s.130(part) | Miscellaneous relocations: company migration | Part 10 of Schedule 7: section 109B of TMA |
| FA 1993 s.194(2) | DTR | Part 1 of Schedule 8 |
| FA 1997 Sch.12 para.11(14) (part) | Extended definition of Capital Allowances Act | Part 1 of Schedule 3: section 614BT of ITA |
| FA 2004 s.115(4) | DTR | Part 1 of Schedule 8 |
| ITTOIA Sch.2, para. 91 | Saving in relation to section 151(2) of FA 1989 | Part 11 of Schedule 7 |
| F(No 2)A 2005 s.26(4) (part) | Tax arbitrage | section 250 |
| F(No 2)A 2005 s.28(7) (part) | Tax arbitrage | section 256 |
| F(No 2)A 2005 s.26(9)(a) (part) | Tax arbitrage | section 251 |
| F(No 2)A 2005 s.30(2) (part) | Tax arbitrage | section 234 |
| ITA s.527(2)(b) | DTR | Part 1 of Schedule 8 |
| ITA s.1026(g) | DTR | Part 1 of Schedule 8 |
