SCHEDULES

SCHEDULE 6 AMENDMENTS CONSEQUENTIAL ON NEW METHODS OF CHARGING TAX

Section 37.

PART I

1

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PART II AMENDMENT OF TAXES MANAGEMENT ACT 1970

81

The Taxes Management Act 1970 shall be amended in accordance with the following provisions of this Part of this Schedule.

82

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C183

In section 22 the words “for the purpose of charging surtax” shall be omitted.

Annotations:
Modifications etc. (not altering text)
C1

The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

C284

In section 29—

a

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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.

Annotations:
Modifications etc. (not altering text)
C2

The text of s. 69(3) and Sch. 6 paras. 84, 85 is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

C385

In section 31(3)—

a

in paragraph (a) the words “assessment to surtax, or any other” shall be omitted;

b

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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.”.

Annotations:
Modifications etc. (not altering text)
C3

The text of s. 69(3) and Sch. 6 paras. 84, 85 is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

86

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F687

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C488

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.

Annotations:
Modifications etc. (not altering text)
C4

The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

C589

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 ”

Annotations:
Modifications etc. (not altering text)
C5

The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

C690

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 ”.

Annotations:
Modifications etc. (not altering text)
C6

The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

PART III

91

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