SCHEDULE 27Repeals
Part 1Environment
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2001 (c. 9) | In section 17(3), the word “or” at the end of paragraph (d). |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2000 (c. 17) | In Schedule 6—
|
The repeal of paragraph 45(2) to (4) of Schedule 6 to FA 2000 has effect in accordance with Schedule 2 to this Act. |
Part 2Income tax, corporation tax and capital gains tax
Short title and chapter | Extent of repeal |
---|---|
Income Tax Act 2007 (c. 3) | In section 104(5), the words “(see section 112)”. Section 106. In section 107(2), the words “(see section 112)”. In section 110(1)(a), the words “(see section 112)”. Section 112(1) to (5). In section 115(1)(d), the words “(see section 112)”. Section 116. |
These repeals have effect in accordance with Schedule 4 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 8(2A) to (2C). |
Finance Act 2006 (c. 25) | Section 69. |
These repeals have effect in accordance with section 27 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 347A. Section 660C(4). |
Finance Act 1988 (c. 39) | Section 36(1). |
Capital Allowances Act 2001 (c. 2) | In section 228F—
|
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraph 272(4). |
Income Tax Act 2007 (c. 3) | In Schedule 1, paragraph 52. |
These repeals have effect in accordance with Schedule 5 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 184A(2), the words “unless the gains accrue to the company on a disposal of a pre-change asset”. In section 184B(2), the words “unless the loss accrues to the company on a disposal of a pre-change asset”. |
Finance Act 2006 (c. 25) | In section 70(9)—
|
These repeals have effect in accordance with section 32 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14) | In Schedule 24, in paragraph 9(1), the definition of “the third party”. |
Finance Act 2004 (c. 12) | Section 245(2). |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraph 624(2). |
These repeals have effect in accordance with section 34 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 804ZA(8)(c), the words “resident in a territory outside the United Kingdom”. |
This repeal has effect in accordance with section 35 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In section 98, in the Table, the entries relating to section 333B of the Income and Corporation Taxes Act 1988. |
Income and Corporation Taxes Act 1988 (c. 1) | In section 76—
Section 333B. Section 403E(3). In section 431(2), the definitions of “annuity business” and “overseas life assurance fund”. In section 431A(3)(a), the words “and Schedule 19AA”. In section 432A—
In section 432AA—
Section 432AB(6). In section 432B—
Section 432D. In section 432E—
In section 432F(2)—
Section 434(6A)(b). In section 434A(2)(a), the words “the aggregate of” and sub-paragraph (iii). Section 436. Section 438(2) and (4). Section 438B. Section 438C. Section 439. Section 439B. Section 440A(2)(c). Section 441. In section 444A(3), paragraph (b) and the word “or” before it. Sections 458 and 458A. Section 460(2)(cb). Section 461(3A). Section 461B(2A). In section 466—
In section 804B—
Schedule 19AA. |
Finance Act 1989 (c. 26) | In Schedule 8, paragraph 6. |
Finance Act 1990 (c. 29) | In Schedule 6—
In Schedule 7, paragraphs 3, 6 and 10(2). |
Finance Act 1991 (c. 31) | In Schedule 7, paragraph 4(1)(b). In Schedule 15, paragraph 16. |
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 204(10)(b), the word “other”. In section 210B(6), paragraph (b) and the word “or” before it. In section 213(1A), the words following “general annuity business”. |
Finance Act 1995 (c. 4) | In Schedule 8—
In Schedule 9, paragraph 1(3). |
Finance Act 1996 (c. 8) | Section 167(2). Section 168(1) and (3). In Schedule 11—
In Schedule 31, paragraph 7(2). |
Finance (No. 2) Act 1997 (c. 58) | In Schedule 3, paragraphs 3 and 6(3). |
Finance Act 1998 (c. 36) | Section 77. |
Finance Act 2000 (c. 17) | Section 108(1). Section 109(3), (4), (7) and (9)(b). In Schedule 27, paragraph 8. |
Capital Allowances Act 2001 (c. 2) | Section 255(2). |
Finance Act 2001 (c. 9) | In Schedule 22, in paragraph 14(10), “or (6)”. In Schedule 25, paragraphs 5, 6 and 8. |
Finance Act 2003 (c. 14) | In section 153(1)(a), the words “in Schedule 19AA, paragraph 5(5)(c);”. In Schedule 33, paragraphs 1(3)(a) and (4)(a), 6(7)(a), 9, 10(2) and 13(6)(b). |
Child Trust Funds Act 2004 (c. 6) | Section 14. |
Finance Act 2004 (c. 12) | Section 147(1), (2) and (4). In Schedule 7, paragraph 9(1). In Schedule 35, paragraph 22(3). |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 143 and 175. |
Finance (No. 2) Act 2005 (c. 22) | In Schedule 9—
|
Income Tax Act 2007 (c. 3) | In Schedule 1, paragraphs 78 and 83. |
These repeals have effect in accordance with section 38 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 76—
Section 439A. Section 440B(5). |
Finance Act 1989 (c. 26) | Section 88(2). |
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 212(7A). |
Finance (No.2) Act 1992 (c. 48) | Section 65. |
Finance Act 1993 (c. 34) | In Schedule 14, paragraph 9. |
Finance Act 1995 (c. 4) | In Schedule 8—
|
Finance Act 1996 (c. 8) | In Schedule 11, paragraph 4(12) to (14). |
Finance (No.2) Act 1997 (c. 58) | In Schedule 3, paragraph 15. |
Finance Act 2002 (c. 23) | In Schedule 29, paragraph 36(6). |
Finance Act 2003 (c. 14) | In Schedule 33, paragraph 7. |
These repeals have effect in accordance with section 39 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 12(7B), the definition of “insurance business transfer scheme”. In section 444A—
Section 444AB(11) (as originally enacted). In section 444AC(11) (as originally enacted), the definition of “insurance business transfer scheme”. Section 444AD. Section 460(10B). |
Taxation of Chargeable Gains Act 1992 (c. 12) | In Schedule 10, paragraph 14(25). |
Finance Act 1989 (c. 26) | Section 82C. In section 83—
Section 83AA. Section 83AB. |
Finance Act 1996 (c. 8) | In Schedule 9, in paragraph 12(9), the definition of “insurance business transfer scheme”. In Schedule 31—
|
Finance Act 2000 (c. 17) | In Schedule 29, paragraph 30. |
Capital Allowances Act 2001 (c. 2) | Section 560(5)(b). |
Finance Act 2002 (c. 23) | In section 66—
In Schedule 9, paragraph 5(11). In Schedule 22, in paragraph 10—
In Schedule 26, paragraph 28(5). In Schedule 29, in paragraph 89(3), the definition of “insurance business transfer scheme”. |
Finance Act 2003 (c. 14) | In Schedule 33—
|
Finance Act 2004 (c. 12) | In Schedule 7—
|
Finance (No.2) Act 2005 (c. 22) | In Schedule 9—
|
Finance Act 2006 (c. 25) | In Schedule 11—
|
These repeals have effect in accordance with Schedule 9 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In section 98, in the Table, in both columns, the words “or 441A(3)”. |
Income and Corporation Taxes Act 1988 (c. 1) | In section 12(7B), the words from the beginning to the end of the definition of “contracts of long-term insurance”. In section 76—
Section 431A(7). In section 432YA(5), the definitions of “non-profit company” and “non-profit fund”. In section 432ZA(6), the definition of “internal linked fund”. Section 432A(9A). In section 432E(2A), the words “444ACA(2),” and paragraph (b). Section 440(2A), (2B) and (5). Section 442(4). Sections 443 and 444. Section 444AB(6) (as originally enacted). In section 444AC(11) (as originally enacted), the words from the beginning to the end of the definition of “fair value”. Section 444ACA. Section 444AD(5). In section 502H—
In section 587B—
In section 587BA—
In section 755A(12), the definition of “long-term insurance fund”. Section 804F. In section 807A—
In Schedule 28AA, in paragraph 14(1), the definition of “insurance company”. |
Finance Act 1989 (c. 26) | Section 82D(5). In section 83(8), in the definition of “fair value”, paragraph (a). In section 83YA—
Section 83YB(5). In section 83A—
Section 84(2), (3), (5) and (6). In section 85—
In section 86—
Section 87. In section 89(6), the words from the beginning to “; and”. Section 90A. |
Finance Act 1991 (c. 31) | In Schedule 7—
|
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 210B(8), the definition of “internal linked fund”. Section 212(2A). Section 214. Section 214A. Section 214BA. In Schedule 7AC, paragraph 17(5). In Schedule 10, paragraph 14(22)(b). |
Finance Act 1993 (c. 34) | Section 91(5) and (6). |
Finance Act 1995 (c. 4) | In Schedule 8, paragraph 9(3). In Schedule 9—
|
Finance Act 1996 (c. 8) | In section 87A(2), the words “, within the meaning of Chapter 1 of Part 12 of the Taxes Act 1988,” and the words “(see section 431(2) of that Act)”. Section 88(7). In section 103(3), the word “or” at the end of paragraph (a). In Schedule 9—
In Schedule 11—
In Schedule 14, paragraphs 25 and 63. In Schedule 15, paragraph 1(3). In Schedule 31, paragraph 6. |
Finance Act 1997 (c. 16) | In Schedule 12—
|
Finance Act 1998 (c. 36) | In Schedule 18—
|
Finance Act 1999 (c. 16) | In Schedule 6, paragraph 4. |
Finance Act 2000 (c. 17) | In Schedule 30, paragraph 19. |
Capital Allowances Act 2001 (c. 2) | Section 257(3). Section 544(5). Section 560(5)(a) and (c). |
Finance Act 2001 (c. 9) | Section 87(3) and (4). In Schedule 22, in paragraph 31(1), the definitions of “insurance company” and “life assurance business”. |
Finance Act 2002 (c. 23) | In section 66(5), the words from the beginning to the end of the definition of “long-term insurance fund”. In Schedule 12, in paragraph 19(1), the definition of “life assurance business”. In Schedule 13—
In Schedule 22, in paragraph 10(4), the words before the definition of “transfer scheme”. In Schedule 26—
In Schedule 27, paragraph 5. In Schedule 29—
|
Finance Act 2003 (c. 14) | In Schedule 33, paragraphs 1(2), 26 and 30 to 32. |
Finance Act 2004 (c. 12) | In Schedule 10, paragraphs 43 and 70. |
Finance (No.2) Act 2005 (c. 22) | In Schedule 9, paragraphs 4, 8, and 13(5). |
Finance Act 2006 (c. 25) | Section 134(4)(c). |
Income Tax Act 2007 (c. 3) | In section 442(6), paragraph (b) and the word “and” before it. Section 443(6). In Schedule 1, paragraph 137(8). |
These repeals have effect in accordance with Schedule 10 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 804E(3)(d). |
Finance Act 2000 (c. 17) | Section 107. |
Finance Act 2003 (c. 14) | Section 153(1)(c). |
These repeals have effect in accordance with Schedule 11 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance (No.2) Act 1992 (c. 48) | In Schedule 9, paragraphs 8(3) and 11(2). |
These repeals have effect in accordance with Schedule 12 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 437(1C)(c)(i) and (d)(i). Section 656(5) and (6). Section 658(1) and (4) to (6). In section 828(4), the word “658(3)”. |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | Section 717(3). Section 723. Section 724(2). Section 873(3)(b). In Schedule 1, paragraphs 268(3) and 270. In Schedule 2, paragraphs 143 and 145. |
Commissioners for Revenue and Customs Act 2005 (c. 11) | In Schedule 4, paragraph 133(5). |
These repeals have effect in accordance with section 46 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 231AA(4), the words “or 737A(5)”. Sections 730A to 730BB. In section 731(2A), the words “section 737A(5) below or”. Sections 737A to 737C. Section 737E. |
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 263A(2). |
Finance Act 1994 (c. 9) | Section 122. |
Finance Act 1995 (c. 4) | Section 80(1) and (3). |
Finance Act 1996 (c. 8) | Section 100(2A). In Schedule 14, paragraph 37. |
Finance Act 1997 (c. 16) | Section 91(5). |
Finance Act 2002 (c. 23) | In Schedule 25, paragraphs 32 and 52. |
Finance Act 2003 (c. 14) | In Schedule 38, paragraphs 2, 3, 5, 7 to 14, 16 to 20 and 21(3). |
Finance Act 2004 (c. 12) | In Schedule 10, paragraphs 44 and 78. |
Finance (No.2) Act 2005 (c. 22) | In Schedule 7, paragraph 19. |
Finance Act 2006 (c. 25) | Section 139(5). In Schedule 6, paragraphs 5 and 20. |
Income Tax Act 2007 (c. 3) | In Schedule 1, paragraphs 164 to 166, 173, 174 and 334. |
These repeals have effect in accordance with section 47 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 748(1), paragraph (c) (together with the word “or” at the end of it). In Schedule 25, Part 3. |
Finance Act 1996 (c. 8) | In Schedule 38, in paragraph 6—
|
These repeals have effect in accordance with Schedule 15 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 297(5A), paragraphs (b) and (c) and the words after paragraph (c). In section 312(1), in the definition of “qualifying 90% subsidiary”, the words “to (13)”. |
Finance Act 2000 (c. 17) | In Schedule 15—
|
Finance Act 2004 (c. 12) | In Schedule 18, paragraph 1(8). In Schedule 20, paragraph 7(d). |
Income Tax Act 2007 (c. 3) | In section 195(6), the definition of “holding company”. In section 274(3), the word “and” at the end of paragraph (c). In section 284(d), the words “for Her Majesty's Revenue and Customs”. In section 306(6), the definition of “holding company”. In section 327(1), the word “and” immediately before “section 297”. |
These repeals have effect in accordance with Schedule 16 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2006 (c. 25) | Section 107(5), (7) and (7A). In section 115(2), the words “+ Financing Costs”. In Schedule 17—
|
Income Tax Act 2007 (c. 3) | In Schedule 1, paragraph 617. |
These repeals have effect in accordance with section 52 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In Schedule 27, in paragraph 6(1)(c), the words “without regard to the provisions of this paragraph,”. |
This repeal has effect in accordance with section 57 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 219(5) and (6). |
This repeal has effect in accordance with section 62 of this Act. |
Part 3Pensions
Short title and chapter | Extent of repeal |
---|---|
Inheritance Tax Act 1984 (c. 51) | In section 151C(4), the word “and” at the end of the definition of “dependant”. In Schedule 2, paragraph 6A. |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In section 636A—
|
Finance Act 2004 (c. 12) | Section 168(1)(g). Section 172B(5)(a). In section 188(5), paragraph (b) and the word “and” before it. In section 280(2), the entry relating to transfer lump sum death benefit. In Schedule 28, paragraph 12(3) and (4). In Schedule 29, paragraph 19. In Schedule 34, in—
the words from “but also” to the end. In Schedule 36, in paragraph 17A—
|
Finance Act 2006 (c. 25) | In Schedule 22, paragraph 11. |
These repeals have effect in accordance with Schedule 19 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Pension Schemes Act 1993 (c. 48) | In section 1(1), in the definition of “personal pension scheme”, in paragraph (b), the words “any of the paragraphs of”. |
Pension Schemes (Northern Ireland) Act 1993 (c. 49) | In section 1(1), in the definition of “personal pension scheme”, in paragraph (b), the words “any of the paragraphs of”. |
Finance Act 2004 (c. 12) | In section 154—
Section 155. In section 273—
In Schedule 29—
In Schedule 29A, paragraph 22(2). In Schedule 36, in paragraph 12—
|
These repeals have effect in accordance with Schedule 20 to this Act. |
Part 4SDLT, stamp duty and SDRT
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14) | In Schedule 15—
|
These repeals have effect in accordance with section 72 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 1986 (c. 41) | In section 80B(2), the definition of “EEA exchange”. In section 80C(7), the definition of “EEA exchange” (together with the word “and” at the end of it). In section 88B(2), the definition of “EEA exchange”. In section 89AA(6), the definition of “EEA exchange”. |
Finance (No.2) Act 2005 (c. 22) | Section 50. |
Finance Act 2007 (c. 11) | Section 73. Schedule 21. |
|
Short title and chapter | Extent of repeal |
---|---|
School Standards and Framework Act 1998 (c. 31) | Sections 79 and 79A. |
Education and Inspections Act 2006 (c. 40) | In Part 3 of Schedule 4, paragraph 20. |
These repeals have effect in accordance with section 79 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14) | In section 76(3), paragraph (b) and the word “and” before it. In section 81(2), paragraph (b) and the word “and” before it. In Schedule 10, in paragraph 2(2), paragraph (b) and the word “and” before it. |
These repeals have effect in accordance with section 80 of this Act. |
Part 5Investigation, administration etc
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | Sections 20C and 20CC. In section 118(1), in the definition of “tax”, the word “, 20C”. |
Customs and Excise Management Act 1979 (c. 2) | In section 118C—
|
Betting and Gaming Duties Act 1981 (c. 63) | In Schedule 1, paragraph 16. In Schedule 3, paragraph 17. In Schedule 4, paragraph 17. |
Finance Act 1984 (c. 43) | In Schedule 3, paragraph 7(12). |
Police and Criminal Evidence Act 1984 (c. 60) | In Schedule 6, paragraph 39(b) to (d). |
Finance Act 1989 (c. 26) | Section 146 and 147. Section 148(4). |
Finance Act 1994 (c. 9) | In Schedule 7, paragraph 4(2) to (7). |
Value Added Tax Act 1994 (c. 23) | Section 72(9). In Schedule 11, paragraph 10(3) to (6). |
Finance Act 1995 (c. 4) | In Schedule 3, paragraph 11(10). |
Criminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c. 40) | In Schedule 4, paragraph 91(a). |
Finance Act 1996 (c. 8) | In Schedule 5, paragraphs 5 and 6. |
Finance Act 1997 (c. 16) | In Schedule 2, paragraph 4(3) to (5). |
Finance Act 2000 (c. 17) | Section 149(4). Section 150. In Schedule 6, paragraphs 97 and 130. |
Finance Act 2001 (c. 9) | In Schedule 6, paragraph 6. In Schedule 7, paragraph 7. |
Criminal Justice and Police Act 2001 (c. 16) | Section 57(1)(c). Section 63(2)(e). Section 65(3). In Schedule 1, paragraphs 13, 28, 29, 57, 58, 61 and 72. In Schedule 2, paragraph 13(2)(d). |
Tax Credits Act 2002 (c. 21) | Section 36(2) and (3). |
Proceeds of Crime Act 2002 (c. 29) | Section 323(3)(e) and (f). |
Finance Act 2003 (c. 14) | Part 7 of Schedule 13. |
Commissioners for Revenue and Customs Act 2005 (c. 11) | Section 13(3)(b) and (c). Section 14(2)(b) and (c). In Schedule 2, paragraphs 7 and 9. |
These repeals have effect in accordance with section 84(5) of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) | Section 24(9). |
This repeal has effect in accordance with Schedule 23 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In section 8—
In section 8A—
In section 33A(9), the definition of “filing date”. In section 93A(8), the definition of “the filing date”. |
Finance Act 1996 (c. 8) | Section 125(3). |
These repeals have effect in accordance with section 92 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Value Added Tax Act 1994 (c. 23) | In section 76(3), the word “and” at the end of paragraph (d). |
Commissioners for Revenue and Customs Act 2005 (c. 11) | In Schedule 2, paragraph 12. In Schedule 4, paragraph 95(2). |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | Section 95. Section 95A. Section 97. Section 98A(4). Section 100A(1). Section 103(2). |
Finance Act 1989 (c. 26) | Section 163(1)(a). |
Finance Act 1994 (c. 9) | In Schedule 19, paragraphs 27(1), 28 and 32. |
Value Added Tax Act 1994 (c. 23) | Sections 60 and 61. Sections 63 and 64. |
Finance Act 1996 (c. 8) | Section 36. Section 123(12) and (13). |
Finance Act 1998 (c. 36) | In Schedule 18, paragraphs 20 and 89. |
Finance Act 2001 (c. 9) | Section 98(3). In Schedule 29, paragraph 32. |
These repeals have effect in accordance with section 97 of this Act. |
Part 6Miscellaneous
Short title and chapter | Extent of repeal |
---|---|
Value Added Tax Act 1994 (c. 23) | In Schedule 4, paragraph 5(4A). |
Finance Act 2003 (c. 14) | Section 22. |
These repeals have effect in accordance with section 99 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Value Added Tax Act 1994 (c. 23) | In section 49(1), paragraph (b) (together with the word “and” before it). |
This repeal has effect in accordance with section 100 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 1966 (c. 18) | In Schedule 3, paragraph 6. |
Betting and Gaming Duties Act 1981 (c. 63) | In section 3(1), paragraph (b) (together with the word “and” before it). In section 5C(5), paragraph (b) (together with the word “or” before it). In section 12(4)—
In section 20A(1), paragraph (a) (together with the word “or” following it). In Schedule 1—
|
Finance Act 1986 (c. 41) | In Schedule 4—
|
Finance Act 1993 (c. 34) | In section 24(4)—
|
Finance Act 1997 (c. 16) | In section 10(3)—
|
Access to Justice Act 1999 (c. 22) | In Schedule 13, paragraph 120. |
Finance Act 2002 (c. 23) | Section 13. In Schedule 4, paragraph 10(14). |
Finance Act 2003 (c. 14) | Section 9(4). |
Courts Act 2003 (c. 39) | In Schedule 8, paragraph 266. |
Income Tax Act 2007 (c. 3) | In Schedule 1, in paragraph 94(2)(e), sub-paragraph (iii) (together with the word “and” before it). |
These repeals have effect in accordance with Schedule 25 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In section 98C(2), the word “or” at the end of paragraph (c). |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In Schedule 20, in paragraph 5, the words “, or which are dealt in on the Unlisted Securities Market”. |
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 130(1)(a), the words “in the United Kingdom or elsewhere”. In section 146(4)(b), the words “in the United Kingdom or elsewhere”. Section 285. |
Finance Act 1996 (c. 8) | In Schedule 38, paragraphs 7 and 12(1). |
Financial Services and Markets Act 2000 (c. 8) | In Schedule 20, paragraph 4(6). |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | Section 443(2)(g). In section 460(3), the words “or 451”. |
Income Tax Act 2007 (c. 3) | In section 295(3)(c), the words “on the Unlisted Securities Market or dealt in”. Section 1010. In Schedule 1, paragraph 227. |