Section 37.
SCHEDULE 6U.K. AMENDMENTS CONSEQUENTIAL ON NEW METHODS OF CHARGING TAX
PART IU.K.
1.to 80.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART IIU.K. AMENDMENT OF TAXES MANAGEMENT ACT 1970
81U.K.The Taxes Management Act 1970 shall be amended in accordance with the following provisions of this Part of this Schedule.
82U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
83U.K.In section 22 the words “for the purpose of charging surtax” shall be omitted.
Modifications etc. (not altering text)
84U.K.In section 29—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)in subsection (4) the words “at the standard rate” shall be omitted; and
(c)in subsection (7) the words “at the standard rate” shall be omitted.
Textual Amendments
Modifications etc. (not altering text)
85U.K.In section 31(3)—
(a)in paragraph (a) the words “assessment to surtax, or any other” shall be omitted;
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; and
(c)after the paragraphs there shall be added the words “or if the appeal involves any question as to the application of section 30, Part XV or Part XVI of that Act.”.
Textual Amendments
Modifications etc. (not altering text)
86U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
87U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
88U.K.In section 91(3)—
(a)paragraphs (a) and (b)(i) shall be omitted; and
(b)after paragraph (b) there shall be added the following:— “or
(c)affecting tax charged at a rate other than the basic rate on income from which tax has been deducted (otherwise than under section 204 of the principal Act) or is treated as having been deducted, unless it is a relief from tax so charged.”
Modifications etc. (not altering text)
89U.K.In section 93(4) for the words from the beginning to “this Act it” there shall be substituted the words “ In relation to a return required for the purposes of section 9 of this Act the reference in subsection (2) above to tax ”
Modifications etc. (not altering text)
90U.K.In section 95(3) for the words “include surtax” to “do not” there shall be substituted the words “ do not, in relation to anything done in connection with a partnership ”.
Modifications etc. (not altering text)
PART IIIU.K.
91.to 93.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .