Taxes Management Act 1970 (c. 9)

SCHEDULES

[F1 SCHEDULE 1A U.K. Claims etc. not included in returns

Textual Amendments

F1 Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C1 Sch. 1A excluded (with effect in accordance with s. 129(6) of the amending Act) by Finance Act 1996 (c. 8), s. 129(1)(b) (repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. 3(15), Note of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. 3(15))

C2 Sch. 1A excluded by Capital Allowances Act 1990 (c. 1), s. 59C(7) (as inserted by Finance Act 1997 (c. 16), Sch. 16 para. 6(1)(2)); 1990 c. 1 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

C3 Sch. 1A applied (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 57(4) (with Sch. 18 paras. 59(2), 60); S.I. 1998/3173, art. 2

C4 Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 749A(4)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 4)

C5 Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 24 para. 9(7)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 20(9))

C6 Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 26 para. 3(6A)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 35(7))

C7 Sch. 1A applied (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 paras. 58(3), 59(1) (with Sch. 18 paras. 59(2), 60); S.I. 1998/3173, art. 2

Preliminary U.K.

1 U.K. In this Schedule—

• “claim” [F2 means a claim or election] as respects which this Schedule applies;

• “partnership claim” means a claim made in accordance with section 42(6)(b) of this Act;

• [F3 “profits”—

  (a)

  in relation to income tax, means income,

  (b)

  in relation to capital gains tax, means chargeable gains, and

  (c)

  in relation to corporation tax, means profits as computed for the purposes of that tax;]

• “relevant partner”, in relation to a partnership claim, means any person who was a partner at any time during the period in respect of which the claim is made;

• “successor”, in relation to a person who—

  (a)

  has made a partnership claim, but

  (b)

  is no longer a partner or is otherwise no longer available,

  means such other partner who may at any time be nominated for the purposes of this paragraph by the majority of the partners at that time, and “predecessor” and “successor”, in relation to a person so nominated, shall be construed accordingly.]

Textual Amendments

F2 Words in Sch. 1A para. 1 substituted (with effect in accordance with s. 130(1) of the amending Act) by Finance Act 1996 (c. 8), s. 130(5)

F3 Words in Sch. 1A para. 1 substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 42(2); S.I. 1998/3173, art. 2