- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 06/04/2006. This version of this schedule contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2006, SCHEDULE 26.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Section 178
Yn ddilys o 19/07/2006
Short title and chapter | Extent of repeal |
---|---|
Alcoholic Liquor Duties Act 1979 (c. 4) | Section 12(4). Section 14. Section 15(4). Section 18(5). Section 21. Section 24. Section 26. Section 32. Section 35. Section 55A. Section 67. Section 69. Section 71. Section 74. Section 82. |
Finance Act 1981 (c. 35) | In Schedule 8, paragraphs 13, 17 and 21. |
Finance Act 1985 (c. 54) | In Schedule 3, paragraph 2. |
Finance Act 1986 (c. 41) | In Schedule 5, paragraph 3(2). |
Territorial Sea Act 1987 (c. 49) | In Schedule 1, paragraph 5(2). |
Finance Act 1988 (c. 39) | In Schedule 1, paragraphs 6 and 10. |
Finance Act 1994 (c. 9) | In Schedule 4, in paragraph 18(1), the words from “(offence” to the end, and paragraphs 23, 25, 28, 36, 42 to 44 and 48. In Schedule 5, paragraph 3(1)(i) and (n). |
Finance Act 1995 (c. 4) | In Schedule 2, paragraph 4. |
Licensing Act 2003 (c. 17) | In Schedule 6, paragraph 73. |
Short title and chapter | Extent of repeal |
---|---|
Betting and Gaming Duties Act 1981 (c. 63). | Section 22(2)(b). Section 25A. In section 26(2)— (a) the definition of “video machine”, and (b) in the definition of “two-penny machine”, the words from “and “five-penny machine”” to the end. In Schedule 3, paragraph 6. In Schedule 4, paragraphs 2, 3 and 15. |
Yn ddilys o 19/07/2006
Short title and chapter | Extent of repeal |
---|---|
Betting and Gaming Duties Act 1981 (c. 63) | The word “or” immediately after section 2(2)(b). |
Value Added Tax Act 1994 (c. 23) | In section 23(1), the words “to play”. |
Yn ddilys o 19/07/2006
These repeals have effect in accordance with section 26 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Sections 13AA and 13AB. In section 13A(1), the words “or 13AA(8)”. Schedule A2. |
Finance Act 1998 (c. 36) | In Schedule 18, in paragraph 8(1), in the second step, the words “or 13AA(2)”. |
Finance Act 1999 (c. 16) | Section 28. |
Finance Act 2004 (c. 36) | Section 28. Schedule 3. |
This repeal has effect in accordance with Schedule 1 to this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2000 (c. 17) | In Schedule 27, paragraph 3(a). |
These repeals have effect in accordance with section 28 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2002 (c. 23) | In Schedule 12— (a) in paragraph 4(3), the word “or” at the end of paragraph (b); (b) in paragraph 9(2), the word “or” at the end of paragraph (b); (c) in paragraph 17, the word “and” at the end of paragraph (c). In Schedule 13— (a) in paragraph 3(5), the word “or” at the end of paragraph (b); (b) in paragraph 9(3), the word “or” at the end of paragraph (b). |
| |
Short title and chapter | Extent of repeal |
---|---|
Finance (No.2) Act 1992 (c. 48) | Sections 40A to 43. |
Finance (No.2) Act 1997 (c. 58) | Section 48. |
Finance Act 2002 (c. 23) | Sections 99 to 101. |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In the heading to Chapter 9 of Part 2, the words “FILMS AND”. In section 130— (a) in subsections (1)(a), (2), (3) and (4), the words “film or” wherever occurring; (b) in subsection (1), paragraph (b) and the word “and” preceding it; (c) subsection (6). Section 131. In section 132— (a) in subsection (1), paragraph (a) and the word “and” following it; (b) subsections (2) and (3). Section 134(4). In section 135— (a) in subsection (1)(a), the words “films or”; (b) subsection (1)(d); (c) subsection (6)(b) to (d); (d) subsection (7). Sections 136 to 144. |
Finance Act 2005 (c. 7) | Sections 58 to 71. Schedule 3. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 506(2), the words “and subsection (1) above”. Section 506(6). Part III of Schedule 20. |
These repeals have effect in accordance with section 60(4) and (5) of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In section 266(2)(b), the word “or”. In section 267(2)(e), the word “and” at the end. |
Communications Act 2003 (c. 21) | In Schedule 17, paragraph 175(2). |
These repeals have effect in accordance with section 61(2) and (3) of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 320. |
Communications Act 2003 (c. 21) | In Schedule 17, paragraph 175(3). |
Finance Act 2004 (c. 12) | Section 79. |
This repeal has effect for the year 2006-07 and subsequent years of assessment. | |
Short title and chapter | Extent of repeal |
---|---|
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In section 266(3), the word “or” at the end of paragraph (d). |
| |
Short title and chapter | Extent of repeal |
---|---|
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 104(2)(b), the word “, 106”. In section 105(2)(c), the word “106,”. Section 106. In section 108(8), the words “shall have effect subject to section 106 but”. Section 177B and the italic cross-heading before it. Schedule 7AA. |
Finance Act 1998 (c. 36) | Section 137(1), (2) and (5). Schedule 24. |
Finance Act 2000 (c. 17) | In Schedule 29, paragraphs 8 and 18. |
Finance Act 2003 (c. 14) | In Schedule 27, in paragraph 2(3), the words “106(10),”. |
This repeal has effect in accordance with section 73 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 237(b). |
These repeals have effect in accordance with section 74(6) of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 10A(9A). Section 83A(5). |
These repeals have effect in accordance with Schedule 6 to this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Sections 43A to 43G. Section 730(3). |
Finance Act 1996 (c. 8) | In section 81(2), the word “or” immediately before paragraph (b). In section 103(1), in the definition of “fair value”, in paragraphs (a) and (b), the words “in respect of amounts which at that time are not yet due and payable”. |
Finance Act 2000 (c. 17) | Section 110. |
Capital Allowances Act 2001 (c. 2) | In Schedule 2, paragraphs 11 and 12. |
Finance Act 2002 (c. 23) | In section 103(4)(a), the words “43A(1),”. In Schedule 26, in paragraph 54(1), in the definition of “fair value”, in paragraphs (a) and (b), the words “in respect of amounts which at that time are not yet due and payable”. |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 26 to 30. |
Finance (No.2) Act 2005 (c. 22) | In Schedule 7, paragraphs 1, 2(6), 17(3) and 23(2). |
These repeals have effect in relation to expenditure incurred on or after 1st April 2006. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2002 (c. 23) | Section 62. |
Finance Act 2003 (c. 14) | In Schedule 30, paragraph 4(2). |
The repeals in section 83ZA of FA 1989 have effect in accordance with Schedule 11 to this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 431A(5). In section 432B(4)(b), the words “and ending before 1st October 2006”. |
Finance Act 1989 (c. 26) | In section 83ZA— (a) in subsection (7), the words “the aggregate of”, paragraph (b) and the word “and” before that paragraph, (b) subsections (10) and (12), and (c) in subsection (15), the word “, (12)”. |
These repeals shall come into force in accordance with the provisions of Schedules 12 and 13 to this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 220(2). In section 360A(2)(b)— (a) the words “trustee or”, and (b) the words from “(“settlement”” to the end. In section 360A(2)(c), the words “trustee or”. In section 360A(8), the words “trustee or”. In section 417(3)(b)— (a) the words “trustee or”, and (b) the words from “(“settlement”” to the end. In section 417(3)(c)(i), the words “trustee or”. In section 686(2)(b), the word “either”. Section 720(8)(a). Section 764. At the end of section 839(3)(b), the word “and”. |
Finance Act 1989 (c. 26) | At the end of section 68(2)(bb), the word “and”. Section 68(2)(c). At the end of section 71(4)(bb), the word “and”. Section 71(4)(c). Section 110. |
Finance Act 1990 (c. 29) | At the end of section 25(9)(b)(iii), the word “or”. |
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 63(1), the words “an heir of entail in possession of any property in Scotland subject to an entail, whether sui juris or not, or of”. In section 63(2)— (a) the words “For the purposes of this Act,” (b) the words “heir or” before “liferenter”, and (c) the words “the heir of entail next entitled to the entailed property under the entail or, as the case may be,”. In section 77(6), the word “or” at the end of paragraph (a). In section 83A(3), the word “or” at the end of paragraph (a). Section 83A(3)(b). In section 97(7), the words “the preceding provisions of”. In section 98(2), the word “and” at the end of paragraph (a). Section 98(2)(b). In section 169(3)(a), the words from “, although” to the end of the paragraph. In section 217(3), the word “and” at the end of paragraph (a). Section 217(3)(b). In section 283(4), the words “as such (within the meaning of section 701(4) of that Act)”. In section 286(3), the word “and” at the end of paragraph (b). In section 286(3), the words following paragraph (c). Paragraph 17(6) of Schedule A1. In paragraph 2(7) of Schedule 1, the words from “settlor” to “intestate and”. In paragraph 2(7)(a) of Schedule 1, the words “treated under section 69(1) as”. In paragraph 7(5) of Schedule 4A, the word “or” at the end of paragraph (a). |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | Section 457(4). Section 568(5). |
Finance Act 2005 (c. 7) | Section 42(5)(b). |
| |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 1998 (c. 36) | Section 73(5). In section 73(6), the words from “; and subsection (5)” to the end. In Schedule 13, paragraph 2. |
Finance Act 2000 (c. 17) | In Schedule 18, paragraph 1(4). |
Finance Act 2004 (c. 12) | In Schedule 18, paragraph 4. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2005 (c. 7) | Section 47(5). |
This repeal has effect in relation to accounting periods of the Nuclear Decommissioning Authority ending on or after 22nd March 2006. | |
Short title and chapter | Extent of repeal |
---|---|
Energy Act 2004 (c. 20) | In section 30(1)(c), the words “on the coming into force of the direction mentioned in paragraph (a),”. |
These repeals have effect in accordance with section 101(6) and (7) of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2005 (c. 7) | In section 83(3), the word “and” at the end of paragraph (c). In section 84— (a) subsection (3)(d)(ii) and the word “and” following it; (b) subsection (5)(a). |
Yn ddilys o 19/07/2006
Short title and chapter | Repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1). | Sections 508A, 508B and 842(1AA). |
Finance Act 1996 (c. 8). | Schedule 30. |
Yn ddilys o 19/07/2006
| |
Short title and chapter | Extent of repeal |
---|---|
Oil Taxation Act 1975 (c. 22) | In section 5A(5C), paragraph (a) and the word “and” at the end of paragraph (b). In Schedule 3, paragraph 2(3) and, in paragraph 2A,— (a) in sub-paragraph (1), the words “, or in accordance with those sub-paragraphs as modified by sub-paragraph (3) of that paragraph,”;(b) in sub-paragraph (3), the words “(with sub-paragraphs (2)(f) of paragraph 2 applying accordingly)”. |
Finance Act 1983 (c. 28) | Section 38. |
Finance Act 1987 (c. 16) | Section 62(2)(c). In Schedule 11— (a) paragraph 1(3) to (7); (b) paragraphs 3 to 5. |
Finance (No. 2) Act 1987 (c. 51) | In section 101— (a) in subsection (5) the words “, subject to subsection (6) below”; and (b) subsection (6). In Schedule 8, paragraph 5. |
Finance (No. 2) Act 1992 (c. 48) | In Schedule 15, paragraph 4(1). |
Finance Act 1994 (c. 9) | Section 235(1)(d) and (2). |
These repeals shall come into force in accordance with the provisions of sections 149 and 150 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 1987 (c. 16) | In section 61(1) the words “, supplies and appropriations”. Section 61(6) and (7). In section 61(9) the words “subsection (7) or”. In paragraph 1(1) of Schedule 10 the words “, “proposed supply” and “proposed appropriation””. Paragraph 1(2) of Schedule 10. Paragraph 2(1)(b), (c) and (d) of Schedule 10. The words following paragraph 2(1)(d) of Schedule 10. Paragraph 3 of Schedule 10. Paragraph 4(2), (2A) and (4) of Schedule 10. In paragraph 5(1)(b) of Schedule 10, the words “in the case of a proposed sale”. In paragraph 5(1)(c) and (d) of Schedule 10, the words “or relevantly appropriated”. In paragraph 6 of Schedule 10— (a) in sub-paragraph (1), the words “Subject to sub-paragraph (3) below,” and (b) sub-paragraphs (2) and (3). Paragraphs 8 to 11 of Schedule 10. In paragraph 12(1) of Schedule 10, the words “, supply or appropriation”. |
| |
Short title and chapter | Extent of repeal |
---|---|
Inheritance Tax Act 1984 (c. 51) | In section 3A(1), the words after paragraph (c). In section 54A(2), in paragraph (c), the words “, other than property to which section 71 below applies” and, in paragraph (d)(i), the words “or to which section 71 below applies”. In section 71(1)(a), the words “or to an interest in possession in it”. |
Yn ddilys o 19/07/2006
This repeal has effect in accordance with section 162 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2005 (c. 7) | Section 95. |
These repeals have effect in relation to any transfer of which the effective date (within the meaning of Part 4 of FA 2003) is on or after the day on which this Act is passed. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14) | In Schedule 15— (a) in paragraph 10(6), the words “(instead of sub-paragraphs (2) to (5))”; (b) in paragraph 18(6), the words “(instead of sub-paragraphs (2) to (5))”. |
These repeals have effect in accordance with section 166 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14) | Section 64A. In section 101(7), the words from “section 53” to “companies), or”. |
Finance Act 2004 (c. 12) | In Schedule 39, paragraph 18. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14). | Section 71A(6). Section 72(6). |
These repeals have effect in accordance with section 169 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 1986 (c. 41) | In section 75(4), the words “that the registered office of the acquiring company is in the United Kingdom and”. In section 76(3), the words “that the registered office of the acquiring company is in the United Kingdom and”. Section 77(3)(a). |
Yn ddilys o 19/07/2006
These repeals have effect in accordance with section 172 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2000 (c. 17) | In Schedule 6— (a) in paragraph 34(2), the words “(or, in the case of electricity, consumed)”; (b) in paragraph 37(1)(c), the words “half-rate supplies or”; (c) in paragraph 38(1)(c), the words “half-rate supplies or”; (d) paragraph 42(1)(b); (e) paragraph 43; (f) in paragraph 62(1), in paragraph (c), the words “half-rate or” and paragraph (d); (g) paragraph 101(2)(a)(iii); (h) in paragraph 147, the definition of “half-rate supply”. |
Short title and chapter | Extent of repeal |
---|---|
Inheritance Tax Act 1984 (c. 51) | Section 158(1A). Section 220A. |
Finance Act 1987 (c. 16) | Section 70(2). |
Income and Corporation Taxes Act 1988 (c. 1) | Section 788(2). Section 815C. Section 816(2) and (2ZA). |
Finance Act 2000 (c. 17) | Sections 146 and 147. |
Finance Act 2002 (c. 23) | In section 88(2)— (a) in paragraph (a), the words “and 815C(1)”, (b) in paragraph (b), the words “and 815C”, and (c) paragraphs (d) and (e). |
Finance Act 2003 (c. 14) | Section 198. |
Commissioners for Revenue and Customs Act 2005 (c. 11) | In Schedule 4, in paragraph 37(b), the words “(2), (2ZA) and”. |
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys