This section has no associated Explanatory Notes
6U.K.Omit—
(a)in TMA 1970—
(i)in section 36(3A), “section 257BA of the principal Act or”,
(ii)in section 37A, “section 257BB or 265 of the principal Act or”, and
(iii)in section 43A(2A)(a), “section 257BA of the principal Act or”,
(b)in FA 1988, section 33 and, in Schedule 3, paragraphs 8 and 10,
(c)in FA 1989, section 33(4)(a), (5)(b), (8)(a) and (9)(b),
(d)in F(No.2)A 1992, in Schedule 5, paragraphs 2, 8(4) and 9(3),
(e)in FA 1993, section 107(3)(a),
(f)in FA 1994, section 77(1) and (2),
(g)in FA 1996, in Schedule 20, paragraph 14(3) and, in Schedule 21, paragraphs 4 to 6,
(h)in FA 1997, section 56(2),
(i)in FA 1998, section 27(1)(a) and, in Schedule 3, paragraph 10,
(j)in FA 1999, sections 25(3), 31 and 32,
(k)in FA 2000, section 39(8) and (9),
(l)in ITEPA 2003, in Schedule 6, paragraph 35,
(m)in FA 2004, in Schedule 35, paragraph 12,
(n)in ITTOIA 2005, in Schedule 1, paragraph 124,
(o)in ITA 2007—
(i)in section 23, in Step 3, “or section 257 or 265 of ICTA”,
(ii)in sections 26(1)(a) and 27(5), “or section 257A, 257AB, 257BA or 257BB of ICTA”,
(iii)in section 423(5), “or section 257 or 265 of ICTA”, “or section 257A, 257AB, 257BA or 257BB of ICTA”, “or section 266(7) of ICTA” and “or section 273 of ICTA”,
(iv)in section 811, in subsection (5), “or section 278(2) of ICTA” and, in subsection (6), “or section 257 or 265 of ICTA”, “or section 257A, 257AB, 257BA or 257BB of ICTA” and “or section 273 of ICTA”,
(v)in section 833(5), “or section 278 of ICTA”,
(vi)in Schedule 1, paragraphs 27 to 35, 36(5) and (6), 37 and 232(2), and
(vii)in Schedule 2, Part 4,
(p)in FA 2008—
(i)in section 2(1) and (2), paragraph (b) and the “and” before it,
(ii)in section 3, in subsection (1), “and section 257(2) of ICTA” and “and section 257(3) of ICTA” and, in subsection (2), paragraph (b) and the “and” before it, and
(iii)in Schedule 39, paragraphs 18 to 20, and
(q)in this Act, in section 3(1) and (2), paragraph (b) and the “and” before it.