Chapter | Short Title | Extent of Repeal |
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1965 c.25 | The Finance Act 1965. | In section 84, subsections (2)(a), (3)(b) and (4). |
1966 c.18 | The Finance Act 1966. | Sections 31 and 32. |
| | Schedule 9. |
1968 c.44 | The Finance Act 1968. | In section 32(6) the words “or a rate fluctuating in accordance with the basic rate of income tax”. |
1970 c.9 | The Taxes Management Act 1970. | In section 31(3)(b) the figure “297”. |
| | In section 98, in the Table, the words “section 301” and “Company tax regulations”. |
| | In Schedule 3, in paragraph 8 the words “288 or 289”. |
1970 c.10 | The Income and Corporation Taxes Act 1970. | In section 27(4) the words from “or under section 31” to “non-residents)”. |
| | Section 232(2) and (3). |
| | In section 234, in subsection (1)(b) the words “not being redeemable share capital” and in subsection (3) the words “or fluctuates only with the basic rate of income tax”. |
| | Section 236. |
| | In section 240, subsections (1) to (3), in subsection (5) the words “(not being franked investment income)” except as respects franked investment income arising before 6th April 1973, subsection (6) and in subsection (7) the words “distributions or” and the words from “and nothing” onwards. |
| | Section 240A. |
| | Section 284(1)(a) and (b). |
| | In section 286 subsection (6) and in subsection (7) the words “the grossed up equivalent of”. |
| | Sections 288 to 301. |
| | In section 302(1), the words “other than section 290 above”. |
| | Section 303(5)(b). |
| | In section 305(2) the words “income tax and”. |
| | In section 310, subsection (3) and in subsection (4) the words from the beginning to “company, and”. |
| | Section 311. |
| | In section 314, in subsection (1) the words “income tax and”, subsection (3)(b) and (c) and, in subsection (4), the words from “If an accounting period” to “accounting periods, and”, and the words “or part of an accounting period”. |
| | In section 322(3) the proviso. |
| | In section 345(2), paragraph (b) and, in paragraph (c), the words “of income tax deductions”. |
| | Section 356. |
| | Section 499. |
| | Section 517(2). |
| | 521(3)(a). |
| | In section 522 the words “or share” wherever they occur and the words “In this section “share” includes stock”. |
| | In section 526(5), in the definition of “ordinary share capital” the words “or a rate fluctuating in accordance with the basic rate of income tax” and in the definition of “preference dividend” the word “gross” (three times) and the words from “but it does not include” onwards. |
| | Schedule 9. |
| | In Schedule 14, paragraph 19(1), in paragraph 23(3), the words from the beginning to “256 of this Act, and”, and paragraph 23(4) except for years of assessment before the year 1973-74. |
1970 c.24. | The Finance Act 1970. | In Schedule 4, paragraphs 1 to 5. |
| | In Schedule 8, in Part VI, the entries relating to section 240(6) of, and Schedule 9 to, the Income and Corporation Taxes Act 1970. |
1971 c.68. | The Finance Act 1971. | Section 25(1), (2), (3), and (4)(a). |
| | In Schedule 6, paragraphs 27 to 29, 31(a), 33 to 38, 77, 84(a), 85(b) and 92. |