28(1)The following repeals are made in consequence of the provision made by paragraph 23 above.
| Act | Provision repealed |
|---|---|
| ICTA | Sections 266, 266A and 274. |
| Section 824(2D)(b) and (3)(ad). | |
| Schedule 14. | |
| In paragraph 8 of Schedule 15, the words from “but” (in the second place it occurs) to the end. | |
| FA 1988 | Section 29. |
| Paragraph 9 of Schedule 3. | |
| FA 1996 | Section 167(5) and (6). |
| Paragraph 11 of Schedule 18. | |
| Paragraph 20 of Schedule 20. | |
| ITEPA 2003 | Paragraphs 36 and 119 of Schedule 6. |
| FA 2004 | Paragraphs 9 and 10 of Schedule 35. |
| ITA 2007 | Section 811(6)(e) and the “and” before it. |
| Paragraph 232 of Schedule 1. | |
| FA 2009 | Paragraphs 3 to 5 of Schedule 1. |
| Paragraph 9D of Schedule 54. |
(2)In section 989 of ITA 2007 (definitions for the purposes of the Income Tax Acts) for the definition of “qualifying policy” substitute—
““qualifying policy” is to be read in accordance with Schedule 15 to ICTA,”.
(3)The amendments made by sub-paragraphs (1) and (2) come into force on the day appointed by the Treasury by order made by statutory instrument.
(4)An order under sub-paragraph (3) may make transitional provision and savings.
(5)A statutory instrument containing an order under sub-paragraph (3) is subject to annulment in pursuance of a resolution of the House of Commons.