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SCHEDULES

Section 46(3).

SCHEDULE 7U.K. Removal of unnecessary references to gains

The following are the provisions of the Taxes Acts in which the amendments specified in section 46(3) are to be made.

1U.K.In the Taxes Act 1988: sections F1... F2... F1... F2... F1... F2... F1... 84A(2)(a), F1... F3... F1... F2... F1... F2... 109A(2)(d), (4) and (4A), F1... F2... 117(1), (3)(b) and (4), 118(1), 160(1C)(b), F4... , 368(3)F2... 375A(1)(b), F5... 400(6), F1... 526(1)(b), F6. . . F2... F7. . . 568(1), 570(1), F1... F2... 770(2)(a)(iii) and (b)(iii), 776(6)(a) and (b), 779(13)(b), 780(3)(a), 781(4)(a) and (5)(b), 782(1)(a), (2) and (3), 785 definition of “capital sum” where the words first occur, 830(4) in the second place, F1... Schedule 21, paragraph 6(1)(b) and (3) (twice).

Textual Amendments

F1Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2Words in Sch. 7 para. 1 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

F3Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)

F4Words in Sch. 7 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034, Sch. 3 Pt. 2 (with Sch. 2)

F5Words in Sch. 7 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F6Words in Sch. 7 para. 1 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

F7Words in Sch. 7 para. 1 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(1) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(1) Note

2U.K.In the M1Finance Act 1988: F8..., Schedule 12, paragraph 2(2).

Textual Amendments

F8Words in Sch. 7 para. 2 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Marginal Citations

3U.K.In the M2Finance Act 1989: sections 67(2)(a), 76(1) and (4)(a) and 112(1).

Marginal Citations

F94U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9Sch. 5 para. 4 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

F105U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Sch. 7 para. 5 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F116U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11Sch. 7 para. 6 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

7U.K.In the M3Taxation of Chargeable Gains Act 1992: sections 39(1) (in the first place) and (2) (in both places), 41(4) and (5) and 164L(8) (twice).

Marginal Citations

8U.K.In the M4Finance (No. 2) Act 1992: section 42(8) and Schedule 12, paragraphs F12. . . 4(2) (twice).

Textual Amendments

F12Words in Sch. 7 para. 8 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(18) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(18) Note

Marginal Citations

9U.K.In the M5Finance Act 1994: Schedule 24, paragraph 12(2).

Marginal Citations

10U.K.In the M6Finance Act 1995: section 126(6) and (7).

Marginal Citations

F1311U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13Sch. 7 para. 11 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

12U.K.In the M7Finance Act 1997: Schedule 12, paragraph 8(4)(a).

Marginal Citations