Generic amendments of enactments: references about subsidiaries, etc
This section has no associated Explanatory Memorandum
4.—(1) In the following enactments, substitute “1159 of and Schedule 6 to” for “736 of”, and substitute “2006” for “1985”:—
(a)the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001, regulation 6(3)() (groups), and in this regulation also substitute “those provisions” for “that section”;
(b)FA 1994, section 63(9)() (groups: insurance premium tax), and in this section also substitute “those provisions” for “that section”;
(c)FA 1996, section 59(9)() (groups: landfill tax), and in this section also substitute “those provisions” for “that section”;
(d)FA 1997, Schedule 1, Part 1, paragraph 8(10)(b)() (groups: gaming duty);
(e)FA 2001, Schedule 9, paragraph 8(2)(b)() (groups: aggregates levy), and in this paragraph also substitute “c. 46” for “c. 6”;
(f)the Inheritance Tax Act 1984, sections 13(5) (third indent, meaning for “subsidiary”), 103(2) and 234(3)(b)() (dispositions by close companies for benefit of employees; miscellaneous reliefs – business property; interest on instalments);
(g)the Income Tax (Earnings and Pensions) Act 2003, section 86(3), second indent (meaning for “subsidiary”)() (transport vouchers), and in this section also substitute “c. 46” for “c. 6”;
(h)the Landfill Tax Regulations 1996, regulation 33(9)(a)() (credit: bodies concerned with the environment);
(i)TCGA, section 239(7)() (disposals to trustees of employee trusts);
(j)VATA, section 43A(2)() (groups);
(k)the Value Added Tax (Groups: eligibility) Order 2004, article 3(5)(a)().
(2) In FA 2001, Schedule 9, paragraph 8(3): substitute “those provisions” for “section 736 of the Companies Act 1985”.
(3) In VATA, section 43A(3): substitute “those provisions” for “that section”.