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Changes over time for: SCHEDULE 14
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/02/1991.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1971, SCHEDULE 14.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Section 69.
SCHEDULE 14U.K. ENACTMENTS REPEALED
Modifications etc. (not altering text)
PART IU.K. OCCUPATIONAL PENSIONS SCHEMES
Section 21.
Chapter | Short Title | Extent of Repeal |
---|
1970 c.9 | The Taxes Management Act 1970. | In the Table in section 98(3) the entry (in each column) relating to section 224 of the Taxes Act, but not as regards any penalty incurred before this repeal takes effect. |
1970 c.10 | The Income and Corporation Taxes Act 1970. | [See 1987edition for these repeals.] |
1970 c.24 | The Finance Act 1970. |
[The repeals of theTaxes Management Act 1970took effect on 6th April 1980.
PART IIU.K. NEW METHOD OF CHARGING TAX
Section 37.
Chapter | Short Title | Extent of Repeal |
---|
1970 c.9 | The Taxes Management Act 1970. | In section 7(2), the words from “or in the case” to the end. |
| | In section 8, subsections (5) and (6) and in subsection (8), the words from “which are required” to “standard rate” and the words “for either or both of those purposes.” |
| | In section 12(1), the words “at the standard rate”. |
| | In section 22, the words “for the purpose of charging surtax”. |
| | In section 29, in subsections (4) and (7), the words “at the standard rate.” |
| | In section 31(3)(a), the words “assessment to surtax, or any other”. |
| | In section 33(2), the words from “including” to “surtax”. |
| | . . . |
| | In section 77(1), the words “chargeable at the standard rate”. |
| | In section 91(3), paragraph (a) and in paragraph (b), sub-paragraph (i). |
1970 c.10 | The Income and Corporation Taxes Act 1970. | [See 1987edition for these repeals.] |
1970 c.24 | The Finance Act 1970 |
1970 c.54 | The Income and Corporation Taxes (No.2) Act 1970. |
These repeals have effect subject to section 38 of this Act.
PART IIIU.K. BETTERMENT LEVY
Section 55.
Chapter | Short Title | Extent of Repeal |
---|
1970 c.9 | The Taxes Management Act 1970. | Section 57(2). |
1970 c.10 | The Income and Corporation Taxes Act 1970. |
| Section 269(2). |
1970 c.24 | The Finance Act 1970. | In section 29, in subsection (2)(b) the words from “including” to “Act”, and in subsection (3) paragraphs (b) and (c). |
| | In Schedule 6, Part I; and in paragraph 4(1) the words from “but without prejudice” to the end. |
These repeals have effect subject to section 55(2) of this Act.
PART IVU.K. CASE VII
Section 56.
Chapter | Short Title | Extent of Repeal |
---|
1970 c.9 | The Taxes Management Act 1970. | Section 9(5). |
| | In section 98, in Table I, the words “section 167(4)”. |
1970 c.10 | The Income and Corporation Taxes Act 1970. |
| | In section 270, subsections (1) and (2). |
| | In section 271, subsections (1) to (3). |
1970 c.24 | The Finance Act 1970. |
These repeals have effect subject to section 56(4) of this Act.
PART VIIU.K.
[See 1987edition for these provisions.]
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