Enactment amended | Words to be omitted | Words to be substituted |
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In the Provisional Collection of Taxes Act 1968 c. 2 |
Section 1(1A)(a) | 343 of the Income and Corporation Taxes Act 1970 | 476 of the Income and Corporation Taxes Act 1988 |
1(1A)(b) | 27 of the Finance Act 1984 | 479 of that Act |
5(1)(c) | from “243(6)” to “1972” | 8(5) of the Income and Corporation Taxes Act 1988 |
5(2) | from “the said” to “1972” | sections 8(5) and 822 of the 1988 Act (over-deductions from preference dividends before passing of annual Act) |
In the Capital Allowances Act 1968 c.3 | | |
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In the Finance Act 1969 c. 32 | | |
Section 58(1)(a) | 204 of the Income and Corporation Taxes Act 1970 | 203 of the Income and Corporation Taxes Act 1988 |
In the Taxes Management Act 1970 c. 9 | | |
Section 6(1)(c) | 463 | 706 |
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11(6) | 85(4) of the Finance Act 1972 | 239(4) of the principal Act |
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15(7)(a) | from “section 196” to “1977” | sections 141, 142, 143, 145 or 154 to 165 of the principal Act |
15(11)(b) | Part II of the Finance Act 1976 | Part V of the principal Act |
| 80 to 82 | 34 to 36 |
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30 | 47 or 48 (twice) | 824 or 825 of the principal Act or section 47 |
31 | all of subsection (3) | (3) The appeal shall be to the Special Commissioners if the assessment is made— |
| | (a) by the Board; or |
| | (b) under section 350, 426, 445, 740, 743(1) or 747(4)(a) of the principal Act; or |
| | (c) under section 38 of the Finance Act 1973 or section 830 of the principal Act and is not an assessment to tax under Schedule E; |
| | or if the appeal involves any question as to the application of Part XV or XVI of the principal Act. |
35(2)(b) | 187 | 148 |
42(3)(a) | 27 | 278 |
42(3)(c) | section 218 | subsection (5) of section 614 |
42(3)(c) | that section | section 615(3) of that Act |
47B | Schedule 5 to the Finance Act 1983 | Chapter III of Part VII of the principal Act |
47B | paragraph 5A(5) of that Schedule | section 294(5) of that Act |
55(1)(b) | 204 | 203 |
55(1)(c) | Schedule 20 to the Finance Act 1972 | Schedule 16 to the principal Act |
55(1)(e) | Schedule 14 to the Finance Act 1972 | Schedule 13 to the principal Act |
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63(3) (as substituted by Schedule 4 to the Debtors (Scotland) Act 1987 c.18) | 204 | 203 |
71(1) | Part XI | sections 6 to 12 and Parts VIII and XI |
78(1) | 89 | 43 |
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78(5) | 533 | 839 |
86(2)(b) | 204 | 203 |
86(2)(d) | 14 to the Finance Act 1972 | 13 to the principal Act |
86(4) | 5 (three times) | 3 |
86(4) | 4(3) | 5(4) |
86(4) | 14 to the Finance Act 1972 | 13 to the principal Act |
86(4) | 243(4) | 10(1) |
86(4) | 344 | 478 |
87 | 14 (four times) | 13 |
87 | 20 (four times) | 16 |
87 | the Finance Act 1972 | the principal Act |
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91(3)(c) | 204 | 203 |
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93(3) | 204 | 203 |
94(2) | 240(5) or 246(3) | 7(2) or 11(3) |
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109(4) | 286(5) | 419(4) |
109(1)-(3),(5) | section 286 | sections 419 and 420 |
118(1) | 526(5) | 832(1) |
118(1) | 354 | 468 |
118(1) | 1970 | 1988 |
Schedule 2, para.2(2), in column 1 of the Table | II of Part I | I of Part VII |
| 65(4) | 351(5) |
| 3 | 2 |
para.2(2), in column 2 of the Table | 158(1) | 121(1), (2) |
| 315(3) | 441(3) |
| 331 | 459 |
| 332 | 460 |
| 338 | 467 |
| 339 | 484 |
| 384 | 527 |
| 389 | 534 |
| 391 | 536 |
| 392 | 538 |
3, para.3,5 | 204 (three times) | 203 |
para.5B | 65 of the Finance Act 1976 | 159 of the principal Act |
para.8 | section 286 | sections 419 and 420 |
para.8 | 15 of Schedule 16 to the Finance Act 1972 | 13 of Schedule 19 to the principal Act |
last para. | from “11” to “to the principal Act” | 102, 113(5), 263(5) and (6), 343(10) and 783(9) of the principal Act, to paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970 |
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In the Friendly Societies Act (Northern Ireland) 1970 c. 31 (N.I.) | | |
Section 1(5) | (2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970 | (1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988 |
82(4) | 226(13) of the Income and Corporation Taxes Act 1970 | 620(9) of the Income and Corporation Taxes Act 1988 |
In the Finance Act 1971 c. 68 | | |
Section 21 | the whole of subsection (6) | (6) Part II of Schedule 3 to this Act shall have effect. |
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69(2) | 1970 | 1988 |
Schedule 3, para.8(1), (5) | the Taxes Act | the Income and Corporation Taxes Act 1970 |
para.8(3) | the words from “sub-paragraphs” to “this Schedule)” | section 598(2) to (4) of the Taxes Act |
para.8(4) | 1970 | 1970 or Chapter I of Part XIV of the Taxes Act |
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In the Finance Act 1972 c. 41 | | |
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134(2) | 1970 | 1988 |
In the Finance Act 1973 c. 51 | | |
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38(2)(d) | 237(5) of the Taxes Act | 254(1) of the Taxes Act 1988 |
38(3) | from beginning to “such rights” | Any gains accruing on the disposal of exploration or exploitation rights |
38(3B) | 533 of the Taxes Act | 839 of the Taxes Act 1988 |
38(5) | the Taxes Act | the Taxes Act 1970 |
59 | all of subsection (2) | (2) In this Act— |
| | (a) “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and |
| | (b) “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988. |
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In the Friendly Societies Act 1974 c. 46 | | |
Section 7(5) | (2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970 | (1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988 |
93(4) | 226(13) of the Income and Corporation Taxes Act 1970 | 620(9) of the Income and Corporation Taxes Act 1988 |
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In the Finance Act 1976 c. 40 | | |
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131(2) | from beginning to “such a security” | A security issued by the Inter-American Development Bank |
In the Finance Act 1978 c. 42 | | |
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In the European Parliament (Pay and Pensions) Act 1979 c. 50 | | |
Section 8(1) | subsections (1A) and (1B) of section 229 of the Income and Corporation Taxes Act 1970 | section 629(2) and (3) of the Income and Corporation Taxes Act 1988 |
In the Finance Act 1980 c.48 | | |
Section |
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118 | the whole of subsection (3) | (3) The trustees of the National Heritage Memorial Fund shall be treated for the purposes of section 49(2) of the Finance Act 1974 and section 99 above as a body of persons established for charitable purposes only. |
122(2) | 1970 | 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 |
Schedule |
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In the Finance Act 1981 c. 35 | | |
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139(2) | 1970 | 1988 |
In the Housing (Northern Ireland) Order 1981 (S.I. No.156 N.I.3) | | |
Article 146(3) | 341 (three times) | 488 |
146(3) | 1970 (three times) | 1988 |
In the Iron and Steel Act 1982 c. 25 | | |
Section 13(3) | 252(3) of the Income and Corporation Taxes Act 1970 | 343(3) of the Income and Corporation Taxes Act 1988 |
13(4) | 265(1) of the Income and Corporation Taxes Act 1970 | 345(1) of the Income and Corporation Taxes Act 1988 |
In the Finance Act 1982 c. 39 | | |
Section 27 | this Act (three times) | this Act or the Taxes Act 1988 |
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88(9)(a) | Chapter IV of Part II of the Finance Act 1985 | section 710 of the Taxes Act 1988 |
88(9)(b) | section 36 of the Finance Act 1984 | Schedule 4 to that Act |
88(9)(c) | VII of Part II of that Act | V of Part XVII of the Taxes Act 1988 |
147(1) | 532(1)(b) of the Taxes Act | 838 of the Taxes Act 1988 |
147(2), (3) | the Taxes Act | the Taxes Act 1970 |
157 | the whole of subsection (2) | (2) In this Act— |
| | (a) “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and |
| | (b) “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988. |
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13, para.3(3)(a) | 463 of the Taxes Act | 706 of the Taxes Act 1988 |
21, para.3(2) | | |
In the Finance Act 1983 c. 28 | | |
Section 46(3) | Commission | Historic Buildings and Monuments Commission |
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| | (ab) deep discount securities (within the meaning of Schedule 4 to the Income and Corporation Taxes Act 1988); nor |
In the Telecommunications Act 1984 c. 12 | | |
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72(3)(b) | paragraph (a) of the proviso to section 21(3) of the Finance Act 1970 | section 592(5) of the Income and Corporation Taxes Act 1988 |
72(3) | II of Part II of the said Act of 1970 | I of Part XIV of that Act |
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In the Finance Act 1984 c. 43 | | |
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128 | 1970 | 1970; and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 |
Schedule 14, para.1(1) | VII of Part II of this Act | V of Part XVII of the Taxes Act 1988 |
para.7(6)(b) | 45 of the Finance Act 1981 | 740 of the Taxes Act 1988 |
para.8(6) | 45 of the Finance Act 1981 | 740 of the Taxes Act 1988 |
para.12(7) | 45 of the Finance Act 1981 | 740 of the Taxes Act 1988 |
para.15(2) | (5) of section 481 of the Taxes Act | (6) of section 745 of the Taxes Act 1988 |
In the Inheritance Tax Act 1984 c. 51 | | |
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In the Finance Act 1985 c. 54 | | |
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98(2) | 1970 | 1988 |
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In the Companies Act 1985 c. 6 | | |
Section 209(3)(b) | 444 of the Income and Corporation Taxes Act 1970 | 670 of the Income and Corporation Taxes Act 1988 |
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In the Trustee Savings Bank Act 1985 c. 58 | | |
Schedule 2 para.4(2) | Taxes Act (twice) | the Income and Corporation Taxes Act 1970 |
6(1) | 137 | 100 |
(4) | 177 | 393 |
(8) | 29 of the Finance Act 1973 | 410(1) to (6) of the Taxes Act |
7(2) | 26 of the Finance Act 1982 | 369 of the Taxes Act |
9(1) | 1970 | 1988 |
In the Bankruptcy (Scotland) Act 1985 c. 66 | | |
Schedule 3 Part I para.1(1) | 204 of the Income and Corporation Taxes Act 1970 | 203 of the Income and Corporation Taxes Act 1988 |
para.1(2) | 69 of the Finance (No.2) Act 1975 | 559 of the Income and Corporation Taxes Act 1988 |
In the Housing Associations Act 1985 c. 69 | | |
Section 62(2) | 341 | 488 |
62(2) | 1970 | 1988 |
In the Airports Act 1986 c. 31 | | |
Section 77(2) | 1970 Act | Income and Corporation Taxes Act 1970 |
77(4) | 48(10) of the Finance Act 1981 | 400(9) of the 1988 Act |
77(5) | 261(2) of the 1970 Act | 408(2) of the 1988 Act |
77(5) | 262(1) of the 1970 Act | 409(1) of that Act |
77(5) | 262(2) | 409(2) |
77(6) | 1970 (twice) | 1988 |
77(6) | 258 to 264 | Chapter IV of Part X |
In the Finance Act 1986 c. 41 | | |
Section 24(4) | Finance Act 1978 | Taxes Act 1988 |
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114(2) | 1970 | 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988. |
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In the Gas Act 1986 c. 44 | | |
Section 63(9) | 533 of the Income and Corporation Tax Act 1970 | 839 of the Income and Corporation Taxes Act 1988 |
In the Insolvency Act 1986 c. 45 | | |
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In the Building Societies Act 1986 c. 53 | | |
Schedule 8, para.7 | Schedule 8 to the Finance Act 1986 | section 333 of the Income and Corporation Taxes Act 1988 |
In the Financial Services Act 1986 c. 60 | | |
Schedule 15, para.14(5) | 332 | 460(1) or 461(1) |
para.14(5) | 1970 | 1988 |
In the Companies (Northern Ireland) Order 1986 (S.I.No.1032 N.I.6) | | |
Article 217(3)(b) | 444of the Income and Corporation Taxes Act 1970 | 670of the Income and Corporation Taxes Act 1988 |
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In the Finance Act 1987 c. 16 | | |
Section | | |
72 | 1970 | 1988 |
In the Debtors (Scotland) Act 1987 c. 18 | | |
Section 53(6) | 65(1A) | 351(2) |
53(6) | 1970 | 1988 |
63(9) | 65(1A) | 351(2) |
63(9) | 1970 | 1988 |
In the Abolition of Domestic Rates Etc. (Scotland) Act 1987 c. 47 | | |
Section 3(5) | the whole of paragraph (b) | (b) “retail prices index” has the meaning given by section 833 of the Income and Corporation Taxes Act 1988 |
In the Finance (No.2) Act 1987 c. 51 | | |
Section 84(1) | 247 of the Taxes Act | 12 of the Income and Corporation Taxes Act 1988 |