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Short title and chapter | Extent of repeal |
---|---|
These repeals have effect in accordance with section 26 of this Act. | |
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. |
Short title and chapter | Extent of repeal |
---|---|
This repeal has effect in accordance with Schedule 1 to this Act. | |
Finance Act 2000 (c. 17) | In Schedule 27, paragraph 3(a). |
Short title and chapter | Extent of repeal |
---|---|
These repeals have effect in accordance with section 28 of this Act. | |
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 |
---|---|
1 These repeals come into force in accordance with the provisions of sections 46 and 47 of this Act. 2 In consequence of the repeals in ITTOIA 2005— (a) the heading before section 135 of that Act becomes “Rules for allocating expenditure”; and (b) the heading to that section becomes “Allocation of production or acquisition expenditure to relevant periods”. | |
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. |
Short title and chapter | Extent of repeal |
---|---|
These repeals have effect in accordance with section 60(4) and (5) of this Act. | |
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). |
Short title and chapter | Extent of repeal |
---|---|
These repeals have effect in accordance with section 61(2) and (3) of this Act. | |
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. |
Short title and chapter | Extent of repeal |
---|---|
This repeal has effect for the year 2006-07 and subsequent years of assessment. | |
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 |
---|---|
1 The repeals of— (a) section 177B of, and Schedule 7AA to, TCGA 1992, (b) section 137(1), (2) and (5) of, and Schedule 24, to FA 1998, and (c) paragraph 8 of Schedule 29 to FA 2000, have effect in accordance with section 70(6) to (11) of this Act. 2 The other repeals have effect in accordance with section 72 of this Act. | |
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),”. |
Short title and chapter | Extent of repeal |
---|---|
This repeal has effect in accordance with section 73 of this Act. | |
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 237(b). |
Short title and chapter | Extent of repeal |
---|---|
These repeals have effect in accordance with section 74(6) of this Act. | |
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 10A(9A). |
Section 83A(5). |
Short title and chapter | Extent of repeal |
---|---|
These repeals have effect in accordance with Schedule 6 to this Act. | |
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). |
Short title and chapter | Extent of repeal |
---|---|
These repeals have effect in relation to expenditure incurred on or after 1st April 2006. | |
Finance Act 2002 (c. 23) | Section 62. |
Finance Act 2003 (c. 14) | In Schedule 30, paragraph 4(2). |
Short title and chapter | Extent of repeal |
---|---|
The repeals in section 83ZA of FA 1989 have effect in accordance with Schedule 11 to this Act. | |
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)”. |
Short title and chapter | Extent of repeal |
---|---|
These repeals shall come into force in accordance with the provisions of Schedules 12 and 13 to this Act. | |
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 |
---|---|
1 The repeals in section 73 of FA 1998 have effect in accordance with paragraph 2(2) to (4) of Schedule 14 to this Act. 2 The repeal of paragraph 2 of Schedule 13 to FA 1998 has effect in accordance with paragraph 5(2) of Schedule 14 to this Act. 3 The repeal of paragraph 1(4) of Schedule 18 to FA 2000 has effect in accordance with paragraph 7(5) of Schedule 14 to this Act. 4 The repeal of paragraph 4 of Schedule 18 to FA 2004 has effect in accordance with paragraph 6(2) of Schedule 14 to this Act. | |
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). |
Short title and chapter | Extent of repeal |
---|---|
This repeal has effect in relation to accounting periods of the Nuclear Decommissioning Authority ending on or after 22nd March 2006. | |
Energy Act 2004 (c. 20) | In section 30(1)(c), the words “on the coming into force of the direction mentioned in paragraph (a),”. |
Short title and chapter | Extent of repeal |
---|---|
These repeals have effect in accordance with section 101(6) and (7) of this Act. | |
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). |
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