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Income and Corporation Taxes Act 1970

Status:

This is the original version (as it was originally enacted).

Section 538(1).

SCHEDULE 16Repeals

ChapterShort titleExtent of repeal
15 & 16 Geo. 6 and 1 Eliz. 2. c. 10.The Income Tax Act 1952.The whole Act.
15 & 16 Geo. 6 and 1 Eliz. 2. c. 33.The Finance Act 1952.Part III, except section 30.
Sections 67 and 70.
Section 76(4).
In Schedule 6, Part I1, and paragraph 18(2).
1 & 2 Eliz. 2. c. 34.The Finance Act 1953.Part III.
In section 35, subsection (4)(a)(6).
2 & 3 Eliz. 2. c. 32.The Atomic Energy Authority Act 1954.Section 6(2).
2 & 3 Eliz. 2. c. 44.The Finance Act 1954.Part III, except section 15.
Section 35(4).
Schedules 2 to 4.
2 & 3 Eliz. 2. c. 62.The Post Office Savings Bank Act 1954.In section 10(2), the words " by a post office savings bank ".
3 & 4 Eliz. 2. c. 15.The Finance Act 1955.The whole Act.
4 & 5 Eliz. 2. c. 17.The Finance (No. 2) Act 1955.The whole Act.
4 & 5 Eliz. 2. c. 54.The Finance Act 1956.Part II, but, in the case of section 19, only as respects deaths occurring after 3rd June 1969.
Part III except section 26(2).
In section 40, subsection (1) except paragraph (b); subsection (3); and subsection (6).
In section 41, the words " Part XIX of the Income Tax Act 1952, and ".
Section 44(3).
Schedules 2 and 3.
5 & 6 Eliz. 2. c. 48.The Electricity Act 1957.Section 24.
5 & 6 Eliz. 2. c. 49.The Finance Act 1957.Part III.
Section 42(2)(c).
6 & 7 Eliz. 2. c. 56.The Finance Act 1958.Part III.
Section 37(1), and, in section 37(4), the words "employment in the public services of an overseas territory and to ".
Section 40(2)(c).
Schedules 5 and 6.
6 & 7 Eliz. 2. c. 72.The Insurance Companies Act 1958.In section 33(1), the definition of '' life assurance business ".
7 & 8 Eliz. 2. c. 58.The Finance Act 1959.Part III.
Section 37(2)(c).
Schedules 4 to 7.
8 & 9 Eliz. 2. c. 44.The Finance Act 1960.Parts II and III.
Sections 68 to 72.
In section 73, in subsection (1), the words "income tax and from"; in subsection (3), the words " either of income tax or " and the proviso; in subsection (6), paragraph (b) and the word "and" preceding it.
In section 79, subsection (2), from " and in Part II" to the end; and subsection (3)(6).
Schedules 4 to 7.
8 & 9 Eliz. 2. c. 58.The Charities Act 1960.In Schedule 6, the entry relating to Schedule 8 to the Income Tax Act 1952.
9 & 10 Eliz. 2. c. 36.The Finance Act 1961.Part II.
In section 37, subsection (2) from "and in Part II" to the end; and subsection (3) from " and Part II " to the end.
10 & 11 Eliz. 2. c. 44.The Finance Act 1962.Part II.
In section 34(2), the words from " Part II" to the second " the profits tax ".
Schedules 9 and 10.
1963 c. 24.The British Museum Act 1963.In Schedule 2, paragraph 3 from the beginning to " Trustees of the British Museum and ".
1963 c. 25.The Finance Act 1963.Part II.
In section 73, subsection (3) from " and in Part I1" to the end, and subsection (4) from " Part I1" to " Income Tax Acts ".
Schedules 4 to 10, and Part I (except paragraph 1) of Schedule 12.
1964 c. 37.The Income Tax Management Act 1964.The whole Act.
1964 c. 49.The Finance Act 1964.Part II.
Section 26(3) from "and Part II" to the end.
Schedule 7.
In Schedule 8, paragraphs 4 to 7.
1964 c. 92.The Finance (No. 2) Act 1964.Section 1.
Section 10(2) from the beginning to " Income Tax Acts and ".
1965 c. 4.The Science and Technology Act 1965.In Schedule 2, the entry relating to section 449(1)(a) of the Income Tax Act 1952.
1965 c. 11.The Ministerial Salaries and Members' Pensions Act 1965.Sections 4(5), 13(2) and 18.
In Schedule 4, the entry relating to section 385(2) of the Income Tax Act 1952.
1965 c. 25.The Finance Act 1965.Part II, except section 17(15).
In section 20(3), the words " and subject to section 82 of this Act".
In section 35, subsection (2) from " notwithstanding " to " assessments"; and subsections (3) to (5).
Section 36.
Section 37, except subsection (1).
In section 41, in subsection (1)(b), the words " as denned by Schedule 18 to this Act"; and in subsection (9), the words " as defined in Schedule 18 to this Act".
In section 44, subsections (6) to (8).
Section 45(11).
Sections 46 to 83.
In section 84(7), the words " to the inspector" and " to his satisfaction ", and from " Section 9 " to the end.
Sections 85, 86 and 89.
In section 94, subsections (4) to (8).
Section 96.
Section 97(2).
In Schedule 6, paragraph 29(4).
In Schedule 7, paragraph 7(2); and in paragraph 18, the words " as defined in Schedule 18 to this Act" in sub-paragraph (1), and the words " as so defined " in sub-paragraph (3).
In Schedule 10, paragraphs 1 and 2, and 5 to 11; paragraph 12(2) from " but the provisions " to the end; and paragraphs 14, 16, 17 and 18.
Schedules 11 to 19.
In Schedule 21, in paragraph 2(2)(a), the words " (within the meaning of Schedule 14 to this Act)"; and paragraph 3(8) from " (control" to the end.
1966 c. 18.The Finance Act 1966.Part II.
Sections 26 and 28.
In section 29, subsections (1) to (3) ; subsection (4) from " and so much" to the end; subsections (5) to (8); subsections (10) and (11); and in subsection (12), paragraphs (a) and (c).
Section 30.
Sections 33 and 34.
Part IV.
In section 45, subsections (1) to (4) ; subsection (6) from the definition of "limited liability company " to the end; and subsection (7).
Sections 49 to 51.
So much of section 53(2) as relates to Parts II and IV of the Act.
Schedules 4 to 7, except paragraph 19 of Schedule 5 and paragraphs 14 and 23 of Schedule 6.
Part I of Schedule 8.
In Schedule 10, paragraphs 3, 14 and 15.
Schedule 12.
1967 c. 17.The Iron and Steel Act 1967.Section 26(8)(b).
1967 c. 54.The Finance Act 1967.Parts II and III.
In section 34(1), from " allowance " to " and ".
In section 35, subsections (1) and (4).
Section 36.
Section 37, from " and a sum so payable " to the end.
In section 38, subsections (1) to (3); and, in subsection (6), from the first" for " to " years, and ".
Sections 39 to 41.
Section 43.
In section 45(3), paragraphs (d) and (e), and paragraph (h) from first " with " to " income tax, and ".
Schedules 10 and 11.
In Schedule 13, paragraph 7 and Part II.
In Schedule 14, paragraph 7(4).
In Schedule 15, paragraph 1.
1968 c. 3.The Capital Allowances Act 1968.In section 47(4), the words from the beginning to " this Act".
In section 70(5), the words from the beginning to " this Act".
In section 81(1), the words (after paragraph (c)) "against an assessment under Schedule D ".
In section 82, in subsection (1), the words " interest and other "; and in subsection (2), the words from the beginning to the first " this Act".
In section 87(1), the definition of " company ".
In section 94(2), the definition of " company ".
Section 98(2).
Schedule 12.
1968 c. 13.The National Loans Act 1968.Section 16(5).
1968 c. 44.The Finance Act 1968.Sections 11 to 22.
In section 23, subsections (1) and (2); in subsection (3), paragraph (b), the word " and " preceding that paragraph, and the words " and the proviso to the said paragraph 10(3)"; and subsections (4) and (5).
Sections 24 to 30.
Section 33.
In section 34, the words " and Schedule 13 to this Act (tax on short-term capital gains)".
In section 40, subsections (4) to (7); paragraphs (b) and (c) of subsection (8); and subsection (9).
In section 53, subsection (1) from the beginning to " 1952 and "; and subsection (2) from " and in particular " to the end.
Section 61(4).
Schedules 8 to 10.
In Schedule 12, paragraphs 13, 15(3) and 18 to 21; and, in paragraph 23, sub-paragraph (1)(c), and sub-paragraphs (2) to (6).
Schedule 13.
1968 c. 73.The Transport Act 1968.Section 161(2).
1969 c. 32.The Finance Act 1969.Part II, except subsections (1) and (2) of section 16.
In section 41, subsections (4) to (6).
Section 53.
Section 61(3)(c).
Schedules 13 to 16.
In Schedule 17, paragraph 21 of Part III as respects deaths occurring after 3rd June 1969.
Part II of Schedule 18.
In Schedule 19, paragraph 3(2); in paragraph 6(1), the words "and section 16(1) of the Finance Act 1962"; in paragraph 8(3), the words " and of the proviso to section 12(6) of the Finance Act 1962"; in paragraph 9, the words " and in Chapter II of Part II of the Finance Act 1962 "; paragraph 11(2); paragraph 13; paragraph 16(6); paragraphs 18 to 21; and sub-paragraphs (1) and (2) of paragraph 22.
Schedule 20, except paragraphs 11, 26 and 28(2), and paragraph 30(4) in its application to paragraph 11.
1969 c. 48.The Post Office Act 1969.In section 109, the words from " and, accordingly " to the end.
In Part III of Schedule 6, the entries relating to section 29 of the Income Tax Act 1952, section 9 of the Finance Act 1956 and section 20 of the Finance Act 1966.
Paragraph 21 of Schedule 9.
1969 c. 50.The Trustee Savings Banks Act 1969.Subsections (1) and (2) of section 93.
1970 c. .The Radiological Protection Act 1970.Section 2(7).
Statutory Instrument
S.I. 1969 No. 535.The Income Tax (Interest on Unpaid Tax) Order 1969.The whole Order.

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