Short title and chapter | Extent of repeal |
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Taxes Management Act 1970 (c. 9) | In section 98, in the Table, in both columns, the words “or 441A(3)”. |
Income and Corporation Taxes Act 1988 (c. 1) | In section 12(7B), the words from the beginning to the end of the definition of “contracts of long-term insurance”.
In section 76—
(a) in subsection (7), in Step 3, the entries relating to section 587B(8)(b)(i) of ICTA and paragraph 23(2) of Schedule 13 to FA 2002, and
(b) in subsection (15), the words “and other expressions have the same meaning as in Chapter 1 of Part 12”.
In section 432YA(5), the definitions of “non-profit company” and “non-profit fund”.
In section 432ZA(6), the definition of “internal linked fund”.
In section 432E(2A), the words “444ACA(2),” and paragraph (b).
Section 440(2A), (2B) and (5).
Section 444AB(6) (as originally enacted).
In section 444AC(11) (as originally enacted), the words from the beginning to the end of the definition of “fair value”.
In section 502H—
(a) in subsection (2), paragraph (b) and the word “and” before it”, and
(b) subsections (8) to (10).
In section 587B—
(b) in subsection (9), the words “ “life assurance business” and related expressions have the same meaning as in Chapter 1 of Part 12;”.
In section 587BA—
(b) in subsection (13), paragraph (b) and the word “and” before it.
In section 755A(12), the definition of “long-term insurance fund”.
In section 807A—
(a) subsections (4) and (5)(b), and
(b) in subsection (6)(a), the words “or an insurance credit”.
In Schedule 28AA, in paragraph 14(1), the definition of “insurance company”.
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Finance Act 1989 (c. 26) | In section 83(8), in the definition of “fair value”, paragraph (a).
In section 83YA—
(b) in subsection (11), the definition of “with-profits fund”.
In section 83A—
(a) in subsection (1), the words “In sections 82A to 83AB”,
(b) in subsections (2)(b) and (3D)(b), the words “(see subsection (6))”, and
Section 84(2), (3), (5) and (6).
In section 85—
(a) in subsection (2A), the second sentence, and
(b) in subsection (3), the words “(including the 1990 component period)”.
In section 86—
(a) subsections (3) and (3A), and
(b) in subsection (10), the words “(including the 1990 component period)”.
In section 89(6), the words from the beginning to “; and”.
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Finance Act 1991 (c. 31) | In Schedule 7—
(b) in paragraph 16(7), the words from “and, subject to that,” to the end, and
(c) paragraph 17(4A) and (5).
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Taxation of Chargeable Gains Act 1992 (c. 12) | In section 210B(8), the definition of “internal linked fund”.
In Schedule 7AC, paragraph 17(5).
In Schedule 10, paragraph 14(22)(b).
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Finance Act 1993 (c. 34) | Section 91(5) and (6). |
Finance Act 1995 (c. 4) | In Schedule 8, paragraph 9(3).
In Schedule 9—
(a) in paragraph 1(2)(d), the words “214(11) and 214A(7)”, and
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Finance Act 1996 (c. 8) | In section 87A(2), the words “, within the meaning of Chapter 1 of Part 12 of the Taxes Act 1988,” and the words “(see section 431(2) of that Act)”.
In section 103(3), the word “or” at the end of paragraph (a).
In Schedule 9—
(a) in paragraph 12(9), the definitions of “contracts of long-term insurance” and “overseas life insurance company”, and
(b) in paragraph 20(3)(b), the words “, within the meaning of Chapter 1 of Part 12 of the Taxes Act 1988,” and the words “(see section 431(2) of that Act)”.
In Schedule 11—
(b) paragraph 2(2) and (3) to (5),
In Schedule 14, paragraphs 25 and 63.
In Schedule 15, paragraph 1(3).
In Schedule 31, paragraph 6.
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Finance Act 1997 (c. 16) | In Schedule 12—
(b) paragraph 19(1) to (3).
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Finance Act 1998 (c. 36) | In Schedule 18—
(a) in paragraph 13(3), the words after “1988”, and
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Finance Act 1999 (c. 16) | In Schedule 6, paragraph 4. |
Finance Act 2000 (c. 17) | In Schedule 30, paragraph 19. |
Capital Allowances Act 2001 (c. 2) | Section 560(5)(a) and (c).
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Finance Act 2001 (c. 9) | In Schedule 22, in paragraph 31(1), the definitions of “insurance company” and “life assurance business”.
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Finance Act 2002 (c. 23) | In section 66(5), the words from the beginning to the end of the definition of “long-term insurance fund”.
In Schedule 12, in paragraph 19(1), the definition of “life assurance business”.
In Schedule 13—
(c) in paragraph 27, the definition of “life assurance business”.
In Schedule 22, in paragraph 10(4), the words before the definition of “transfer scheme”.
In Schedule 26—
(a) in paragraph 12, in sub-paragraph (1), the references to the expressions “Integrated Prudential Sourcebook” and “long-term insurance fund” and sub-paragraphs (15) and (16), and
(b) in paragraph 54(1), the definitions of “insurance company”, “life assurance business”, “long-term insurance business” and “contract of long-term insurance”.
In Schedule 27, paragraph 5.
In Schedule 29—
(a) paragraph 36(4) and (5),
(b) in paragraph 89(3), the definition of “contracts of long-term insurance”, and
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Finance Act 2003 (c. 14) | In Schedule 33, paragraphs 1(2), 26 and 30 to 32. |
Finance Act 2004 (c. 12) | In Schedule 10, paragraphs 43 and 70. |
Finance (No.2) Act 2005 (c. 22) | In Schedule 9, paragraphs 4, 8, and 13(5). |
Finance Act 2006 (c. 25) | Section 134(4)(c). |
Income Tax Act 2007 (c. 3) | In section 442(6), paragraph (b) and the word “and” before it.
In Schedule 1, paragraph 137(8).
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