Part 2Repeals and revocations having effect for corporation tax purposes only
| Reference | Extent of repeal or revocation |
|---|---|
| Finance Act 1982 | In Schedule 19, paragraph 10(7). |
| Income and Corporation Taxes Act 1988 | Section 24. |
| Section 493(1) to (6). | |
| Section 495. | |
| Section 496. | |
| Section 502(1) and (2). | |
| Sections 774A to 774G. | |
| Sections 779 to 785. | |
| Section 786. | |
| Finance Act 1990 | Section 62(3). |
| Finance Act 1991 | Sections 62 to 65. |
| Finance (No. 2) Act 1992 (c. 48) | Section 55. |
| Section 66. | |
| Schedule 12. | |
| Finance Act 1996 | In Schedule 21, paragraph 21. |
| Finance Act 1997 | In Schedule 12, paragraphs 1 to 7, 9 to 11, 13 to 17 and 20 to 30. |
| Petroleum Act 1998 | In Schedule 4, paragraph 25. |
| Finance Act 1998 | Section 152(3). |
In Schedule 7— (a) in paragraph 1, the entries for provisions of sections 779, 780, 781, 782 and 785 of ICTA, (b) in paragraph 8, the words “and Schedule 12” to the end, and (c) paragraph 12. | |
| Capital Allowances Act 2001 | In Schedule 2, paragraphs 42, 57, 73 and 98. |
| Finance Act 2002 | Section 103(4)(e). |
| Section 107. | |
| Income Tax (Earnings and Pensions) Act 2003 | In Schedule 6, paragraphs 101 and 102. |
| Finance Act 2004 | Section 285(7). |
| In Schedule 37, paragraphs 10 and 11. | |
| Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310) | In the Schedule, paragraphs 32 and 33. |
| Income Tax (Trading and Other Income) Act 2005 | In Schedule 1, paragraphs 192 to 194, 300, 314 to 320 and 494. |
| Finance Act 2005 | Section 48B(5)(b) and (c). |
| Section 54A. | |
| Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229) | Regulation 98. |
| Finance Act 2006 | Section 151. |
| In Schedule 6, paragraphs 6 and 8. | |
| In Schedule 9, paragraphs 3 and 7. | |
| In Schedule 18, paragraph 12(3)(b) and (7). | |
| Income Tax Act 2007 | In Schedule 1, paragraphs 187 to 190. |
| Finance Act 2007 | In Schedule 5, paragraphs 3 to 7 and 17(4). |
| In Schedule 14, paragraph 9. | |
| Finance Act 2008 | Section 104. |
| In Schedule 2, paragraph 69(3). | |
| In Schedule 27, paragraph 21. | |
| In Schedule 39, paragraph 27. | |
| Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821) | The whole Order. |
| Corporation Tax Act 2009 (c. 4) | In Schedule 1, paragraphs 13(2)(a), 226 to 229, 232(2), (3)(b) and (d), 233, 234(3), (4)(a) and (c), 236, 241, 356, 389, 390, 447 and 448. |
| Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) | In Schedule 1, paragraph 156(2). |