SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 7Miscellaneous

Tax assessors

54

1

Section 62(2) and (3) of FA 1946 (compensation for former land tax assessors and income tax assessors, etc) is repealed.

2

In consequence of the provision made by sub-paragraph (1), in Schedule 2 to the Pensions (Increase) Act 1971 (official pensions), in paragraph 34, omit “or section 62 of the Finance Act 1946”.

3

The amendments made by this paragraph come into force on 6 April 2013.