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Finance Act 1991
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Part VU.K. MISCELLANEOUS AND GENERAL
MiscellaneousU.K.
118 Designated international organisations: miscellaneous exemptions.U.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)In section 828(4) of that Act (Treasury orders not subject to annulment in pursuance of a resolution of the House of Commons) after “377(8),” there shall be inserted “582A(1), ”.
Textual Amendments
F1S. 118(1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
119 Trading funds.U.K.
(1)The M1Government Trading Funds Act 1973 shall be amended as follows.
(2)In section 2 (assets and liabilities of funds) in subsections (1)(b) and (2) the words “at values or amounts determined by him in accordance with Treasury directions” shall be omitted.
(3)In that section, the following subsection shall be inserted after subsection (2)—
“(2A)The values or amounts of assets and liabilities which are the subject of provision under subsection (1) or (2) above shall be determined by the responsible Minister in accordance with Treasury directions.”
Marginal Citations
F2120 National savings: date of issue of repayment warrants etc.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2S. 120 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 4
F3121 Pools payments to support games etc.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3S. 121 repealed (6.4.2013 with effect in relation to payments whenever made) by Finance Act 2012 (c. 14), Sch. 39 para. 20
GeneralU.K.
122 Interpretation etc.U.K.
(1)In this Act “the Taxes Act 1988 means the M2Income and Corporation Taxes Act 1988.
(2)Part II of this Act, so far as it relates to capital gains tax, shall be construed as one with the M3Capital Gains Tax Act 1979.
(3)Part III of this Act shall be construed as one with Part I of the M4Oil Taxation Act 1975 and in that Part of this Act “the principal Act means that Act.
123 Repeals.U.K.
The enactments specified in Schedule 19 to this Act (which include certain provisions which are already spent) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.
124 Short title.U.K.
This Act may be cited as the Finance Act 1991.
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