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SCHEDULES

NINTH SCHEDULEEnactments Repealed

PART IIProfits Tax Repeals

A. Repeals resulting from this Act

Session and ChapterShort titleExtent of Repeal
1 Edw. 8. & 1 Geo. 6. c. 54.The Finance Act, 1937.In section nineteen, subsections (1) and (5); and, from the beginning of the year nineteen hundred and fifty-nine, paragraph 5 of Part I of the Fifth Schedule, down to the word " and ".
5 & 6 Geo. 6. c. 21.The Finance Act, 1942.In section thirty-six, subsection (1) to the word " accordingly ", and subsection (2) from "and ending" onwards; in the Ninth Schedule the words " subsection (1) of section nineteen of the Finance Act, 1937 and ".
9 & 10 Geo. 6. c. 13.The Finance (No. 2) Act, 1945.From the beginning of the year nineteen hundred and fifty-nine, the words "and the national defence contribution " in subsection (1) of section thirty-five.
10 & 11 Geo. 6. c. 35.The Finance Act, 1947.Section thirty; in subsection (1) of section thirty-two the proviso in the new sub-paragraph (1) of paragraph 7 of the Fourth Schedule to the Finance Act, 1937; section thirty-four; section thirty-five, except subsection (5); sections thirty-six and thirty-seven; in section thirty-eight, in subsection (1), the words " and the gross relevant distributions " in both places in paragraph (a), and the words from " and no distributions " to " as aforesaid" in paragraph (jb), and subsection (2); sections thirty-nine to forty-two; in Part I of the Eighth Schedule, in paragraph 6, paragraph (d) of sub-paragraph (2).
11 &12 Geo. 6. c. 49.The Finance Act, 1948.Sections sixty-nine and seventy; in section seventy-one, subsection (2) from " and the said increase " onwards.
14 & 15 Geo. 6. c. 43.The Finance Act, 1951.Section twenty-nine (but not so as to confer any new right to relief for losses or to deductions for wear and tear); section thirty-one.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.The Income Tax Act, 1952In the Twenty-first Schedule, sub-paragraph (5) of paragraph 10.
15 & 16 Geo.6. & 1 Eliz. 2. c. 33.The Finance Act, 1952.Section thirty-five; subsection (3) of section sixty-seven.
1 & 2 Eliz. 2. c. 34.The Finance Act, 1953.Section twenty-eight.
4 & 5 Eliz. 2. c. 17.The Finance (No. 2) Act, 1955.In the Second Schedule, in sub-paragraph (3) of paragraph 3 the words " and subsections (1) and (2) of section thirty-nine ", the word " respectively " and the words " and to persons resident outside the United Kingdom ".
4 & 5 Eliz. 2. c. 54.The Finance Act, 1956.In section twenty-nine, subsections (1) and (2); in section thirty, in subsection (3) the words " or distributions " and the words " and about distributions ", and subsections (4) and (5): section thirty-one; the Fourth Schedule except sub-paragraph (1) of paragraph 1.
5 & 6 Eliz. 2. c. 49.The Finance Act, 1957.Section forty ; in the Seventh Schedule, paragraphs 4 to 8, paragraph 11 and sub-paragraph (2) of paragraph 12.

B. Repeals of provisions superseded by earlier Acts

Session and ChapterShort titleExtent of Repeal
These repeals (other than repeals expressed to operate from the beginning of the year nineteen hundred and fifty-nine) shall not affect liability to the profits tax for chargeable accounting periods ending at or before the end of March, nineteen hundred and fifty-eight.
10 & 11 Geo. 6. c. 35.The Finance Act, 1947Subsections (2) to (5) of section forty-seven.
11 & 12 Geo. 6. c. 9.The Finance (No. 2) Act, 1947.Section seven.
12, 13 & 14 Geo. 6. c. 64.The Profits Tax Act, 1949The whole Act.
14 & 15 Geo. 6. c. 43.The Finance Act, 1951.Section twenty-eight; the Sixth Schedule.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 33.The Finance Act, 1952.In section thirty-three, subsections (2) to (4); the Seventh Schedule.
4 & 5 Eliz. 2. c. 17.The Finance (No. 2) Act, 1955.Section two; the Second Schedule, except paragraph 3.