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The General and Special Commissioners (Amendment of Enactments) Regulations 1994

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Regulation 2(2)

SCHEDULE 2REPEALS AND REVOCATIONS

PART IREPEALS

(1)(2)(3)
ChapterShort TitleExtent of Repeal
1970 c. 9.The Taxes Management Act 1970.

In section 45(1), the words from “and this section” to the end.

In section 50—

(a)

subsections (1) to (5);

(b)

in subsection (6) the word “lawful”.

Sections 51 and 52.

In section 55(6) the word “lawful”.

In section 56, subsections (1), (2), (4) and (5).

In section 98, in the Table the words “Section 51 of this Act” in the first column.

In section 100(1) the words from “or a penalty” to “this Act”.

1972 c. 41.The Finance Act 1972.Section 129.
1975 c. 22.The Oil Taxation Act 1975.In Schedule 2, in the Table in paragraph 1(1), the entries relating to sections 50(1) to (5), 51, 52, 56 and 98 of the Taxes Management Act 1970.
1984 c. 43.The Finance Act 1984.In Schedule 22, paragraph 7.
1984 c. 51.The Inheritance Tax Act 1984.

Section 224(1) to (3).

Section 245(1)(d).

Section 246.

1988 c. 1.Income and Corporation Taxes Act 1988.Section 705(4).
1988 c. 39.The Finance Act 1988.Section 135(1).
1989 c. 26.The Finance Act 1989.Section 168(3).
1994 c. 9.The Finance Act 1994.In Schedule 19, in paragraph 17(1) the word “lawful”.

PART IIREVOCATIONS

(1)(2)(3)
NumberTitleExtent of Revocation
S.I. 1959/452.The Tribunals and Inquiries (Revenue Tribunals) Order 1959.In regulation 2(1), the definition of “Income Tax Commissioners” and the words from “the reference” to “modification”.
S.I. 1967/149.The Capital Gains Tax Regulations 1967.

Regulations 6 and 7.

Regulation 8(6) and (8).

Regulation 10(1) and (3).

Regulation 11(3) and (4).

S.I. 1986/1711.The Stamp Duty Reserve Tax Regulations 1986.

In the Schedule, in the Table in Part I—

(a)

the entries relating to sections 50(3) to (6), 51(1) and (2) and 52(1) to (3) of the Taxes Management Act 1970;

(b)

in the entry relating to section 98 of the Taxes Management Act 1970, the words “Section 51 of this Act;”.

In the Schedule, in Part II, sections 50, 51 and 52, and in section 98 the words “Section 51 of this Act;” in the Table.

S.I. 1987/1422.The Revenue Appeals Order 1987.The whole Order.

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