(4)U.K. Rents and other receipts from land
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 9. | The Taxes Management Act 1970. | In section 42(7), the reference to section 579(4) of the Taxes Act 1988. |
| Inthe second column of the Table in section 98, the reference to section 41(2) of the Taxes Act 1988. | ||
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 15(2). |
In section 24— (a) in subsection (6), paragraph (c) and the word “and” preceding it; (b) subsection (7). | ||
| Section 25. | ||
In section 26— (a) in subsection (1)(a), the words “at a full rent (not being a tenant's repairing lease)”; (b) subsection (2)(a). | ||
| Sections 28 and 29. | ||
| Section 31. | ||
| Section 33. | ||
| Sections 33A and 33B. | ||
| Section 40(5). | ||
| Section 41. | ||
| Section 42A(8). | ||
| Section 65(2A) and (2B). | ||
| In section 82(6), the words from “and shall be treated" to the end. | ||
| Section 87(10). | ||
| In section 96(11), the words from “or to any profits" to the end. | ||
| Section 401(1B). | ||
| Section 404(6)(c). | ||
| Section 434E(3). | ||
| Section 488(3). | ||
| Section 494(4) and (5). | ||
| In section 577(1) and (9), the words “Schedule A or". | ||
| In section 577A(1) and (1A), the words “Schedule A or". | ||
| Section 579(4). | ||
| Section 588(4A). | ||
| Section 589A(9A). | ||
| Schedule 1. | ||
| 1990 c. 1. | The Capital Allowances Act 1990. | Section 15(2), (2A) and (3). |
| Section 15A. | ||
| Section 28A(2). | ||
In section 29— (a) in subsection (1), the words “Subject to subsection (1A) below,"; (b) subsection (1A). | ||
| In section 53(1)(b), the words “or for leasing otherwise than in the course of a trade". | ||
| Section 61(6). | ||
| Section 67(2), (3) and (3A). | ||
In section 73— (a) subsection (1A); and (b) in subsection (2), the words “and section 67(3)". | ||
| In section 159(1A), the words from “or to any such activities" to the end. | ||
| In Schedule 1, paragraph 8(3). | ||
| 1990 c. 29. | The Finance Act 1990. | In Schedule 14, paragraph 2(a) and (b). |
| 1991 c. 31. | The Finance Act 1991. | In Schedule 15, paragraphs 13 and 26. |
| 1992 c. 48. | The Finance (No. 2) Act 1992. | Sections 57 and 58. |
| 1995 c. 4. | The Finance Act 1995. | Section 39. |
| Section 41. | ||
| In Schedule 6, paragraphs 1, 4 to 7, 9 to 16, 20 to 25, 29, 30, 32 and 34 to 37. | ||
| 1996 c. 8. | The Finance Act 1996. | In Schedule 14, paragraph 32(4). |
| In Schedule 20, paragraph 30. | ||
In Schedule 39, in paragraph 1— (a) sub-paragraph (2); (b) in sub-paragraph (4), the words from the beginning to “passed, and". | ||
| 1997 c. 16. | The Finance Act 1997. | In Schedule 12, paragraphs 3(6), 6(9)(b), 8, 13(7) and 20(b). |
| In Schedule 15, paragraphs 2(2), 5(1) and (2) and 6. | ||
| 1997 c. 58. | The Finance (No. 2) Act 1997. | In Schedule 7, paragraph 3. |
These repeals have effect in accordance with section 38(2) and (3) of this Act.