Finance Act 1948

Section 82.

ELEVENTH SCHEDULE ENACTMENTS REPEALED.

PART I Miscellaneous.

Session and Chapter.	Short Title.	Extent of Repeal.
39 & 40 Vict. c. 35.	The Customs Tariff Act, 1876.	In the Schedule, the word " prunes " and the words and figures " the cwt. 0.7.0." opposite thereto.
39 & 40 Vict. c. 36.	The Customs Consolidation Act, 1876.	In section ninety-five, the words " not being British flavoured or compounded spirits, and ".
54 & 55 Vict. c. 39.	The Stamp Act, 1891.	In the First Schedule, the heading " Faculty or Dispensation of any other kind ".
6 & 7 Geo. 5. c. 11.	The Finance (New Duties) Act, 1916.	Sections four and six.
6 & 7 Geo. 5. c. 24.	The Finance Act, 1916.	Sections seven and nine.
14 & 15 Geo. 5. c. 21.	The Finance Act, 1924.	Section ten.
22 & 23 Geo. 5. c. 53.	The Ottawa Agreements Act, 1932.	In Part I of the Second Schedule, the word " prunes".
24 & 25 Geo. 5. c. 32.	The Finance Act, 1934.	In subsection (2) of section six, the proviso.
25 & 26 Geo. 5. c. 24.	The Finance Act, 1935.	In subsection (1) of section eight, the proviso.
2 & 3 Geo. 6. c. 41.	The Finance Act, 1939.	Paragraph (b) of subsection (2) of section seven.
3 & 4 Geo. 6. c. 48.	The Finance (No. 2) Act, 1940.	Sections nineteen, twenty and twenty-eight, and the Seventh Schedule.
5 & 6 Geo. 6. c. 21.	The Finance Act, 1942.	Subsections (1) and (3) of section seventeen ; subsections (1) to (3) of section eighteen ; and the Seventh and Eighth Schedules..
7 & 8 Geo. 6. c. 23.	The Finance Act, 1944.	In Part I of the Second Schedule, the provisions relating to subsection (3) of section twenty of the Finance (No. 2) Act, 1940, and subsection (3) of section eighteen of the Finance Act, 1942.
9 & 10 Geo. 6. c. 13.	The Finance (No. 2) Act, 1945.	Section one and the First Schedule.
9 & 10 Geo. 6. c. 64.	The Finance Act, 1946.	Section fifteen ; in subsection, (2) of section sixteen the words from " and subsections (3) and (4) " to the end of the subsection ; section twenty-three (except as respects changes in the incidence or rates of purchase tax taking effect before the passing of this Act) ; the Third Schedule ; and in the Fifth Schedule, paragraph 1.
10 & 11 Geo. 6. c. 35.	The Finance Act, 1947.	Sections ten, eleven and twelve; in subsection (1) of section sixty-three, the words " and the enactments relating to the profits tax " (except as respects remuneration accruing before the sixth day of April, nineteen hundred and forty - eight) ; the Third Schedule; Part I of the Fourth Schedule ; and the Fifth and Sixth Schedules.
11 & 12 Geo. 6. c. 9.	The Finance (No. 2) Act, 1947.	Subsections (1) and (3) of section one ; sections two, three, four and five ; Parts I, III and IV of the First Schedule ; and the Second, Third and Fourth Schedules.

PART II Enactments repealed as respects 1949-50 and subsequent years of assessment.

Session and Chapter.	Short Title.	Extent of Repeal.
8 & 9 Geo. 5. c. 40.	The Income Tax Act, 1918.	In subsection (3) of section thirty-two, sub-paragraph (i) of paragraph (e) ; in subsection (1) of section thirty-four, the words " or in the occupation of lands for the purposes of husbandry only; in that part of Schedule B which precedes the Rules applicable to that Schedule, all the words after " means in relation to tax under this Schedule " except the words " an amount equal to one-third of the annual value " ; in the Rules applicable to Schedule B, in Rule 1, from the word " unless " to the end of the Rule, and Rule 6; and Rule 4 of the Rules applicable to Case III of Schedule D.
11 & 12 Geo. 5. c. 32.	The Finance Act, 1921.	The proviso to paragraph (b) of subsection (1) of section thirty.
16 & 17 Geo. 5. c. 22.	The Finance Act, 1926.	In subsection (1) of section thirty-four, the words "or of the occupation of any land occupied solely or mainly for the purposes of husbandry"; and in subsection (1) of section thirty-five, the words " Rule 4 of Case III ".
20 & 21 Geo. 5. c. 28.	The Finance Act, 1930.	In section fourteen, the words " or of the occupation of any land occupied solely or mainly for the purpose of husbandry".
23 & 24 Geo. 5. c. 19.	The Finance Act, 1933.	In subsection (1) of section thirty-one, the words " or under Rule 4 of the Rules applicable to Case III of Schedule D (which relates to the profits of certain cattle dealers and milk dealers) ".
4 & 5 Geo. 6. c. 30.	The Finance Act, 1941.	In section ten, the words " Subject, as respects farming and farm land, to the provisions of the next succeeding section " and section eleven.
5 & 6 Geo. 6. c. 21.	The Finance Act, 1942.	Section twenty-eight.
8 & 9 Geo. 6. c. 32.	The Income Tax Act, 1945.	In section thirty-four, in the definition of " agricultural income " the words " or Schedule B ".
10 & 11 Geo. 6. c. 35.	The Finance Act, 1947.	Paragraphs (b) and (c) of subsection (2) of section sixty-seven.