Finance Act 1980

PART IX Income Tax and Corporation Tax: Miscellaneous

Chapter	Short Title	Extent of Repeal
1. The repeal of section 414(1)(b) of the Income and Corporation Taxes Act 1970 applies in relation to interest for periods after 20th November 1979. 2. The repeal in the Finance Act 1974 has effect in relation to interest paid after 26th March 1980. 3. The repeal of section 46(3)(a) of the Finance (No. 2) Act 1975 does not affect interest on tax charged by assessments notice of which was issued before the passing of this Act. 4. The repeal of section 51 of the Finance (No. 2) Act 1975 has effect in relation to income or gains which are applicable and applied for provident benefits on or after 1st June 1980. 5. The repeals in the Finance Act 1976 and the Finance Act 1977 have effect for the year 1981-82 and subsequent years of assessment.
1970 c. 10.	The Income and Corporation Taxes Act 1970.	Section 414(1)(b) and (3) to (7).
1970 c. 24.	The Finance Act 1970.	Section 34.
1968 c. 3.	The Capital Allowances Act 1968.	In section 1(4) the proviso.
1974 c. 30.	The Finance Act 1974.	In Schedule 1, paragraph 10(b).
1975 c. 45.	The Finance (No. 2) Act 1975.	Section 46(3)(a). Section 51.
		In section 70(6) the words from “other than ” onwards.
		Section 71(2) and (7).
		In Schedule 9, paragraphs 4 and 8.
		In Schedule 12 in paragraph 2 of Part I and in paragraph 1 of Part II the words “under section 30 of the Finance Act 1971 or” and the words in parenthesis, paragraph 6 of Part I, paragraph 4 of Part III and paragraph 5 of Part IV.
1976 c. 40.	The Finance Act 1976.	Section 63(5)(b).
1977 c. 36.	The Finance Act 1977.	Section 22(2) and (3).
1979 c. 25.	The Finance Act 1979.	Section 1(5).