Chapter | Short title | Extent of repeal |
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1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 13, in subsection (7), the words “and with the addition of foreign income dividends arising to the company”, and subsection (8A). |
| | In section 75, in subsection (2), the words “foreign income dividends”, and subsection (6). |
| | Sections 246A to 246Y. |
| | Section 247(5A) to (5D). |
| | In section 431(2), the definition of “foreign income dividends”. |
| | In section 434, subsections (3B) to (3D) and, in subsection (6A), paragraphs (aa) to (ac). |
| | In section 458(2), the words “and foreign income dividends arising to”. |
| | Section 468H(5). |
| | In section 468I, in subsection (2), the words “which are not foreign income dividends”, and subsections (3), (5), (5A) and (7). |
| | In section 468J, in subsection (1), the words “or a part of the total amount” and “which are not foreign income dividends”, in subsection (2), the words “or, as the case may be, the part”, and subsection (3). |
| | Section 468K. |
| | Section 468M(5)(c). |
| | In section 468Q, in subsection (2)(a), the words “a foreign income distribution”, in subsection (3), the definition of “B”, and subsection (4). |
| | Section 468R. |
| | In section 490, in subsection (1), the words “or out of foreign income dividends”, in subsection (4), the words “or foreign income dividends”, and subsection (5). |
| | In section 687(3), paragraph (aaa). |
| | In section 689B(2)(b), the words “246D(4) or”. |
| | In section 699A, in subsections (1)(a) and (4)(a), the word “246D(3)”. |
| | In section 701(8), the word “246D(3)”. |
| | In section 731, in subsection (9A), the words “other than a foreign income dividend”, and subsections (9B) to (9D). |
| | In section 802, in subsection (2), the words “foreign income dividends”, and subsection (4). |
| | In paragraph 1 of Schedule 13— |
| | (a) in sub-paragraph (1), paragraph (b), in paragraph (c) the words “and foreign income dividends paid”, and the words following paragraph (c); and |
| | (b) in sub-paragraph (4), the word “4A(2),”, and paragraph (b) and the word “and” immediately preceding it. |
| | In paragraph 2 of Schedule 13, sub-paragraphs (1)(d) to (f) and (5) and (6). |
| | In paragraph 3 of Schedule 13, in sub-paragraph (1), the words “and foreign income dividends”, and in sub-paragraph (3), the words “or foreign income dividend”. |
| | In Schedule 13, paragraphs 3A and 3B. |
| | In paragraph 4(2) of Schedule 13, the words “or paid any foreign income dividends”. |
| | In Schedule 13, paragraphs 4A and 6A. |
| | In paragraph 7(3) of Schedule 13, the words “and no foreign income dividend is paid”. |
| | In Schedule 13, paragraph 9A. |
| | In Schedule 23A, in paragraph 1(1), the definition of “foreign income dividend”, in paragraph 2(6), the words “Subject to paragraph 2B(2)(b) below”, and paragraph 2B. |
1989 c. 26. | The Finance Act 1989. | In section 88A(3), paragraph (d)(ii) and the word “or” immediately preceding it, and the words “(or by that subsection as applied by section 468R(2) of that Act)”. |
| | In section 89, in subsection (2), paragraph (c) and the word “and” immediately preceding it, and subsection (2A). |
1993 c. 34. | The Finance Act 1993. | Section 171(2A). |
1994 c. 9. | The Finance Act 1994. | In Schedule 16, paragraph 1, in paragraph 3, sub-paragraphs (5) to (10) and (12), and paragraphs 4, 5(4) and (5), 7 to 9 and 11 to 16. |
| | In Schedule 21, paragraph 1(1) and (3)(a). |
1995 c. 4. | The Finance Act 1995. | Section 76(1). |
1996 c. 8. | The Finance Act 1996. | Section 122(5)(a). |
| | In Schedule 6, paragraph 5. |
| | In Schedule 23, paragraphs 4 and 6. |
| | In Schedule 27, paragraphs 1 to 4 and 6. |
| | In Schedule 38, in paragraph 6, sub-paragraph (2)(c) and, in sub-paragraph (5), the words “(2)(c) and”. |
1997 c. 16. | The Finance Act 1997. | Section 72. |
| | In Schedule 7, paragraphs 2, 4 to 6 and 9 to 11. |
| | In Schedule 10, paragraphs 9 and 10(2) and (3). |