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Finance Act 1994 is up to date with all changes known to be in force on or before 06 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
(4)Vocational training | ||
---|---|---|
Chapter | Short title | Extent of repeal |
1991 c. 31. | The Finance Act 1991. | In section 32(10), the words after paragraph (b). |
This repeal comes into force in accordance with section 84(4) of this Act.
(5)Beneficial loans | ||
---|---|---|
Chapter | Short title | Extent of repeal |
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 160(4), the words from “and Part III” to the end. |
Section 167(2A). | ||
Section 191B(14). | ||
In Schedule 7, in paragraph 1(5) the words “his employer, being” and Parts III to V. | ||
1991 c. 31. | The Finance Act 1991. | Section 31. |
In Schedule 6, paragraphs 2 and 5. |
These repeals have effect in accordance with section 88(5) of this Act.
(6)Vouchers | ||
---|---|---|
Chapter | Short title | Extent of repeal |
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 141(1), the words following paragraph (b). |
(7)Relief on re-investment | ||
---|---|---|
Chapter | Short title | Extent of repeal |
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 164A, in subsection (2) the words “Subject to section 164C”, and subsections (3) to (7) and (11). |
Sections 164C to 164E. | ||
In section 164F, in subsection (5)(a) the words “or 164D” and in subsection (10) the words “(within the meaning of section 164D)”. | ||
In section 164H(1), the words “within the meaning of section 164C”. |
These repeals have effect in accordance with section 91(2) of this Act.
(8)Indexation allowance | ||
---|---|---|
Chapter | Short title | Extent of repeal |
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 56(1)(a), the words “or loss”. |
Section 103. | ||
Section 111. | ||
Sections 182 to 184. | ||
Section 200. | ||
In Schedule 7A, in paragraph 2(4) the words “except in relation to the calculation of any indexed rise”, in paragraph 2(9) the definition of “indexed rise”, in paragraph 4(12) the words from “together” to the end and paragraph 4(13). | ||
1993 c. 34. | The Finance Act 1993. | In Schedule 17, paragraph 8. |
These repeals have effect in accordance with section 93(11) of this Act.
(9)Commodity and financial futures | ||
---|---|---|
Chapter | Short title | Extent of repeal |
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | Section 143(4). |
This repeal has effect in accordance with section 95(2) of this Act.
(10) Settlements with foreign element: information | ||
---|---|---|
Chapter | Short title | Extent of repeal |
1970 c. 9. | The Taxes Management Act 1970. | In the Table in section 98, in the second column the entry relating to paragraphs 11 to 14 of Schedule 5 to the Taxation of Chargeable Gains Act 1992. |
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In Schedule 5, paragraphs 11 to 14. |
These repeals have effect in accordance with section 97 of this Act.
(11) Profit sharing schemes | ||
---|---|---|
Chapter | Short title | Extent of repeal |
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In Schedule 10, in paragraph 3 the words from “In this paragraph” to the end of the paragraph. |
(12) Retirement benefits schemes | ||
---|---|---|
Chapter | Short title | Extent of repeal |
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 188(1), paragraph (c). |
In section 189, paragraph (b). | ||
In section 591(2)(g) the words “approved by the Board and”. | ||
Section 605(1) and (2). | ||
In section 612(1), the definition of “administrator”. |
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