SCHEDULES
SCHEDULE 10Repeals and revocations
Part 1Double taxation relief
Reference | Extent of repeal or revocation |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Sections 788 to 799. |
Sections 801 to 801B. | |
Sections 803 to 804E. | |
Sections 804G to 806. | |
Sections 806L to 807G. | |
Sections 808A to 809. | |
Section 811. | |
Sections 815A to 815B. | |
Section 816. | |
In section 828(4), “791”. | |
In Schedule 19ABA, paragraphs 9 to 11. | |
Schedule 28AB. | |
Finance Act 1990 (c. 29) | In Schedule 7, paragraph 5. |
Taxation of Chargeable Gains Act 1992 (c. 12) | Sections 277 and 278. |
Finance (No. 2) Act 1992 (c. 48) | Section 50. |
Section 51(1) and (2). | |
Section 52. | |
Finance Act 1993 (c. 34) | Section 194. |
In section 195(3), the words “, other than section 194,”. | |
Finance Act 1994 (c. 9) | Section 217. |
In Schedule 8, paragraph 12. | |
Finance Act 1996 (c. 8) | In Schedule 14, paragraphs 41 to 47. |
In Schedule 20, paragraph 39. | |
In Schedule 21, paragraphs 22 and 23. | |
Finance Act 1997 (c. 16) | Sections 90 and 91. |
Finance Act 1998 (c. 36) | Section 82(2). |
Sections 106 and 107. | |
Finance Act 2000 (c. 17) | In Schedule 30, paragraphs 1, 2, 3, 4(1) to (12), 5 to 9, 11, 12, 15 to 17, 18(1), 20, 23 to 25, 27, 28 and 30. |
Finance Act 2001 (c. 9) | In Schedule 27, paragraphs 1, 2 and 6. |
Finance Act 2002 (c. 23) | In section 88—
|
In Schedule 25, paragraphs 54 and 55. | |
In Schedule 27, paragraph 12(2) and (3). | |
In Schedule 30, paragraph 5. | |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In Schedule 6, paragraph 103. |
Finance Act 2003 (c. 14) | In section 153—
|
Section 154. | |
In Schedule 27, paragraph 1(3). | |
In Schedule 33, paragraph 11. | |
Finance Act 2004 (c. 12) | Sections 107 to 115. |
In Schedule 7, paragraph 7. | |
Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310) | In the Schedule, paragraph 34. |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 321 to 323 and 325. |
Finance Act 2005 (c. 7) | Section 85. |
Section 86(1) and (2)(a). | |
Section 87. | |
Section 88(3). | |
Section 91(5). | |
In Schedule 4, paragraph 7. | |
Schedule 5. | |
Commissioners for Revenue and Customs Act 2005 (c. 11) | In Schedule 4, paragraph 37. |
Finance (No. 2) Act 2005 (c. 22) | Section 43. |
Section 59(1). | |
Finance Act 2006 (c. 25) | Section 176. |
In Schedule 13, paragraph 24. | |
Income Tax Act 2007 (c. 3) | In section 26(1)(b)—
|
In section 32—
| |
Section 527(2)(b). | |
In section 1026, paragraph (g) and the “or” preceding it. | |
In Schedule 1, paragraphs 192 to 196, 197(2), 198(2), (3), (4)(a) and (5) to (7), 199, 200(a) and 202(a). | |
Finance Act 2007 (c. 11) | Section 35. |
In Schedule 7, paragraphs 48 to 53. | |
In Schedule 14, paragraph 10. | |
Income Tax Act 2007 (Amendment) (No. 3) Order 2007 (S.I. 2007/3506) | Article 3(5). |
Finance Act 2008 (c. 9) | Section 57. |
Section 59. | |
In Schedule 17, in paragraph 10(3), paragraph (e) and the “and” preceding it. | |
In Schedule 39, paragraphs 24 and 26. | |
Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) | In Schedule 1, paragraph 422(3). |
Corporation Tax Act 2009 (c. 4) | In section 906(3), the word “and” after paragraph (a). |
In Schedule 1, paragraphs 245, 246, 247(2), (3)(a) and (4) to (8), 248 to 251, 255 to 264 and 282(2) and (3). | |
Finance Act 2009 (c. 10) | Sections 57, 59 and 60. |
In Schedule 14, paragraph 8. | |
Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859) | Article 4(6). |