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9In the enactments specified in column 1 of the following Table for the words in column 2 substitute the words in column 3, adding, except as otherwise indicated, “of the Capital Gains Tax Act 1979 ” (but in all cases saying “to” instead of “of” if the substituted words refer to a Schedule rather than a section).
Enactment amended | Words to be replaced | Corresponding provision of this Act |
---|---|---|
Taxes Management Act 1970 (c. 9) | ||
In the Taxes Management Act 1970 | ||
| ||
| section 30(6). | section 128(6) (without adding more words). |
| subsections (1) and (8) of section 45 of the Finance Act 1965. | sections 64, 93 and 155(1). |
| section 45(1) of the Finance Act 1965. | section 51. |
subsections (1) and (8) of that section. | sections 64, 93 and 155(1) of that Act (without adding more words). | |
Income and Corporation Taxes Act 1970 (c. 10) | ||
In the Income and Corporation Taxes Act 1970 | ||
| ||
| paragraph 4(1)(a) of Schedule 6 to the Finance Act 1965. | section 32(1)(a). |
| Part III of the Finance Act 1965. | section 12. |
| paragraph 5(2) of Schedule 6 to the Finance Act 1965. | section 33(2). |
| paragraph 3 of Schedule 7 to the Finance Act 1965. | section 72(5)(b). |
| Part II of Schedule 6 to the Finance Act 1965. | Schedule 5. |
| subsection (1) or subsection (2) of section 38 of the Finance Act 1965. | section 96 or 97. |
| Subsections (4) to (7) of section 40 of the Finance Act 1977. | Subsections (2) to (5) of section 88. |
subsection (3)(b). | subsection (1) (without adding more words), section 32. | |
| paragraph 4 of Schedule 6 to the Finance Act 1965. | section 32. |
| paragraph 4. | section 32 (without adding more words). |
| section 41 of the Finance Act 1969. | section 67. |
| section 41 of the Finance Act 1969. | section 67. |
| Schedule 7 to the Finance Act 1965. | section 72. |
paragraph 3 of that Schedule. | that section (without adding more words). | |
| paragraph 1 of Schedule 7 to the Finance Act 1965. | section 122. |
| paragraph 6 of Schedule 6 to the Finance Act 1965. | section 34. |
| Part II of Schedule 6 to the Finance Act 1965. | Schedule 5. |
| section 33 of the Finance Act 1965. | sections 115 to 121. |
| Paragraph 16(2) of Schedule 19 to the Finance Act 1969. | Section 117(2). |
paragraph 16(2). | section 117(2) (without adding more words). | |
| section 33 of the Finance Act 1965. | sections 115 to 121. |
| paragraph 6 or paragraph 7 of Schedule 7 to the Finance Act 1965. | section 85 or section 86. |
| paragraph 7 of the said Schedule 7. | section 86. |
| section 23(4) of the Finance Act 1965. | section 22(2). |
| paragraph 2(1) of Schedule 6 to the Finance Act 1965. | section 31(1). |
| Part II of Schedule 6. | Schedule 5 (without adding more words). |
| subsections (1) and (8) of section 45 of the Finance Act 1965. | sections 64, 93 and 155(1). |
| section 35 of the Finance Act 1965. | section 145. |
| Part III of the Finance Act 1965. | section 72(5)(b). |
| section 29 of the Finance Act 1965. | sections 101 to 105. |
paragraph 2 of Schedule 12 to the Finance Act 1968. | section 103(3) of that Act (without adding more words). | |
| paragraph 1 of Schedule 7 to the Finance Act 1965. | section 122. |
| paragraphs 2 and 5 of Schedule 6 to the Finance Act 1965. | sections 31 and 33. |
Finance Act 1970 (c. 24) | ||
In the Finance Act 1970 | ||
| Part II of Schedule 6. | Schedule 5 (without adding more words). |
Finance Act 1972 (c. 41) | ||
In the Finance Act 1972 | ||
| paragraph 4(1)(a) of Schedule 6 to the Finance Act 1965. | section 32(1)(a). |
| section 44. | section 150 (without adding more words). |
Finance Act 1973 (c. 51) | ||
In the Finance Act 1973 | ||
| ||
| paragraph 2 or 5 of Schedule 6 to the Finance Act 1965. | section 31 or 33. |
| specified securities within the meaning of section 41 of the Finance Act 1969. | gilt-edged securities as defined in Schedule : |
Finance Act 1974 (c. 30) | ||
In the Finance Act 1974 | ||
| ||
| section 20(3) of the Finance Act 1965. | section 3. |
| paragraph 5 of Schedule 7 to the Finance Act 1965. | section 82. |
| paragraph 4(1)(a) and (6) of Schedule 6 to the Finance Act 1965. | section 32(1)(a) and (b). |
| section 45(7)(b) of the Finance Act 1965. | section 60(6). |
| section 45(8) of the Finance Act 1965. | section 93. |
| paragraph 3 of Schedule 7 to the Finance Act 1965. | section 72. |
| paragraph 13(1) of Schedule 7 to the Finance Act 1965. | section 58(1). |
| paragraph 13(1) (twice). | section 58(1) (without adding more words). |
| paragraph 13(2) of Schedule 7 to the Finance Act 1965. | section 58(2). |
| section 25(3) of the Finance Act 1965. | section 54(1). |
| section 42 of the Finance Act 1965. | section 17. |
| section 42 (three times). | section 17 (without adding more words). |
| Schedule 6 to the Finance Act 1965. | Chapter II of Part II. |
paragraph 4(1)(a) of that Schedule. | section 32(1)(a). | |
| section 38(2) of the Finance Act 1965. | section 97. |
| paragraph 5 of Schedule 7 to the Finance Act 1965. | section 82. |
| section 45(1) of the Finance Act 1965. | section 64(1). |
| ||
| paragraph 7(2) of Schedule 6 to the Finance Act 1965. | subsection (2) of section 35. |
paragraph 7(4) of that Schedule. | subsection (4) of that section (without adding more words). | |
that Schedule. | Chapter II of Part II of that Act (without adding more words). | |
| paragraph 4(1 )(a) and (b) of the said Schedule 6. | section 32(1)(a) and (b). |
that Schedule. | Chapter II of Part II of that Act (without adding more words). | |
| paragraph 4(1)(a) and (b) of Schedule 6 to the Finance Act 1965. | section 32(1 )(a) and (b). |
Schedule 8. | Schedule 3 (without adding more words). | |
| subsection (3) of section 22 of the Finance Act 1965. | subsection (1) of section 20. |
| paragraph 4(1)(a) and (b) of Schedule 6 to the Finance Act 1965. | section 32(1)(a) and (b). |
Schedule 8. | Schedule 3 (without adding more words). | |
the said Schedule 6. | Chapter II of Part II of that Act (without adding more words). | |
| paragraph 4(1)(b) of Schedule 6 to the Finance Act 1965. | section 32(1)(b). |
| Schedule 8 to the Finance Act 1965. | Schedule 3. |
paragraph 4(1)(b) of Schedule 6 to the Finance Act 1965. | section 32(1)(b) of that Act (without adding more words). | |
| paragraph 23(4) of Schedule 6 to the Finance Act 1965. | paragraph 9(4) of Schedule 5. |
| paragraph 23 of Schedule 6 to the Finance Act 1965. | paragraph 9 of Schedule 5. |
Part II of that Schedule. | the said Schedule 5 (without adding more words). | |
| section 33 of the Finance Act 1965. | sections 115 to 121 (changing “applies” to “apply ”). |
the said section 33. | those sections (without adding more words). | |
| subsection (1)(b) or (2)(b) of section 33 of the Finance Act 1965. | section 115(1)(b) or 116(1)(b). |
Part III of that Act. | that Act (without adding more words). | |
subsection (1)(b) or (2)(b). | section 115(1)(b) or 116(1)(b) (without adding more words). | |
| subsection (6) of section 33 of the Finance Act 1965. | section 118 (with section 119). |
| Part III of the Finance Act 1965 providing generally for apportionments. | section 43(4). |
| section 33(6) of the Finance Act 1965. | section 118. |
paragraph (b). | paragraph 2 (without adding more words). | |
paragraph (a). | paragraph 1 (without adding more words). | |
| paragraph 6 of Schedule 7 to the Finance Act 1965. | section 85. |
paragraph 6. | section 85 (without adding more words). | |
| paragraph 6. | section 85 (without adding more words). |
| subsection (3) of section 29 of the Finance Act 1965. | subsection (2) of section 102. |
| section 34 of the Finance Act 1965. | section 124. |
| section 34. | section 124 (without adding more words). |
| subsection (1) of the said section 34. | the said section 124 (without adding more words). |
subsection (2) or (3). | subsection (4) or (5) (without adding more words). | |
| Subsection (5) of the said section 34. | Subsection (7) of the said section 124 (without adding more words). |
subsection (2) or (3). | subsection (4) or (5) (without adding more words). | |
| section 34. | section 124 (without adding more words). |
subsection (4). | subsection (6) (without adding more words) | |
the said subsection (1). | that section (without adding more words). | |
| section 34. | section 124 (without adding more words). |
| paragraph 2(1) of Schedule 6 to the Finance Act 1965. | section 31(1). |
| ||
| section 20(2) of the Finance Act 1965. | section 12. |
| paragraph 23(4) of Schedule 6 to the Finance Act 1965. | paragraph 9(4) of Schedule 5. |
| paragraph 23 of Schedule 6 to the Finance Act 1965. | paragraph 9 of Schedule 5. |
Part II of that Schedule. | the said Schedule 5 (without adding more words). | |
| subsection (3) of section 29 of the Finance Act 1965. | section 102(2). |
| paragraph 2(1) of Schedule 6 to the Finance Act 1965. | section 31(1). |
| ||
| Subsections (1) and (2) of section 20 of the Finance Act 1965. | Sections 2 and 12. |
| Section 41 of the Finance Act 1965. | Section 15. |
| Section 42 of the Finance Act 1965. | Section 17. |
section 20(4) of this Act. | section 4(1) above (without adding more words). | |
| section 33 of the Finance Act 1965. | sections 115 to 121 (substituting “apply ” for “applies ”). |
that section. | those sections (without adding more words), | |
the said section 33 in its application. | those sections in their application (without adding more words). | |
| Schedule 6 to the Finance Act 1965. | Chapter II of Part II. |
paragraph 4(1)(b) of the said Schedule 6. | section 32(1)(b) of that Act (without adding more words). | |
| paragraph 15 of Schedule 19 to the Finance Act 1969. | section 123. |
said paragraph 15. | said section 123 (without adding more words). | |
| sub-paragraph (4) of the said paragraph 15. | subsection (4) of the said section 123 (without adding more words). |
that sub-paragraph. | that subsection (without adding more words). | |
| Schedule 6 to the Finance Act 1965. | Chapter II of Part II. |
| paragraph 4(1)(a) and (b) of the said Schedule 6. | section 32(1)(a) and (b). |
that Schedule. | Chapter II of Part II of that Act (without adding more words). | |
| ||
| Schedule 6 to the Finance Act 1965. | Chapter II of Part II. |
| paragraph 4(1)(a) and (b) of the said Schedule 6. | section 32(1)(a) and (b). |
that Schedule. | Chapter II of Part II of that Act (without adding more words). | |
| Paragraph 14 of Schedule 6 to the Finance Act 1965. | Section 40. |
| paragraph 2 of Schedule 6 to that Act. | section 31 of that Act (without adding more words). |
that Schedule. | Chapter II of Part II of that Act (without adding more words). | |
| Schedule 8 to the Finance Act 1965. | Schedule 3. |
| Schedule 6 to the Finance Act 1965. | Chapter II of Part II. |
paragraph 4(1) of that Schedule. | section 32(1) of that Act (without adding more words). | |
paragraph 7 of that Schedule. | section 35 of that Act (without adding more words). | |
that Schedule. | the said Chapter II (without adding more words). | |
| Schedule 8 to the Finance Act 1965. | Schedule 3. |
| Schedule 8 to the Finance Act 1965. | Schedule 3. |
paragraph 4(1)(b) of Schedule 6 to the Finance Act 1965. | section 32(1)(b) of that Act (without adding more words). | |
| ||
| section 25(9) of, and paragraph 19 of Schedule 7 to, the Finance Act 1965. | sections 52(4) and 59. |
| paragraph 14 of Schedule 6 to the Finance Act 1965 and paragraph 4 of Schedule 10 to that Act and section 57 of the Finance (No. 2) Act 1975. | sections 8 and 40. |
| sections 41 and 42 of the Finance Act 1965. | sections 15 and 17. |
Finance Act 1975 (c. 7) | ||
In the Finance Act 1975 | ||
| paragraph 21 of Schedule 7 to. that paragraph. | section 63 of (without adding more words), that section (without adding more words). |
| ||
| paragraph 19 of Schedule 7 to. | section 59 of (without adding more words). |
| paragraph 4 of Schedule 7 to the Finance Act | section 78. |
| that paragraph, or reduction of the share capital of a company. | section 77(1) of that Act (without adding more words). |
| paragraph 5 of that Schedule. | section 82 of that Act (without adding more words). |
| paragraph 6 of that Schedule. | section 85 of that Act (without adding more words). |
| paragraph 7 of that Schedule. | section 86 of that Act (without adding more words) |
| paragraph 4 of that Schedule applies by virtue of section 45(8) of the Finance Act 1965. | the said section 78 applies by virtue of section 93. |
| paragraph 4 of the said Schedule 7. | section 77(1). |
| section 26 of the Finance Act 1965. | section 153. |
| Schedule 8 to the Finance Act 1965. | Schedule 3. |
Finance (No. 2) Act 1975 (c. 45) | ||
In the Finance (No. 2) Act 1975 | ||
| ||
| section 22(2)(b) of the Finance Act 1965. | section 19(2)(b). |
| paragraph 4 of Schedule 6 to the Finance Act 1965. | section 32. |
sub-paragraph (1)(c) of that paragraph. | subsection (1)(c) of that section (without adding more words), | |
sub-paragraph (1)(a) and (b) of that paragraph. | subsection (1)(a) and (b) of that section (without adding more words), | |
| sub-paragraph (1) of paragraph 6 of Schedule 10 to the Finance Act 1971. | section 66(1). |
sub-paragraph (2) of that paragraph. | subsection (2) of the said section 66 (without adding more words). | |
under sub-paragraph (1). | under subsection (1) (without adding more words). | |
| paragraph 5 of Schedule 7 to the Finance Act 1965. | section 82. |
specified securities within the meaning of section 41 of the Finance Act 1969. | gilt-edged securities as defined in Schedule 2 to that Act (without adding more words). | |
| ||
| section 51 of the Finance Act 1973. | section 152. |
Development Land Tax Act 1976 (c. 24) | ||
In the Development Land Tax Act 1976 | ||
| ||
| section 34 of the Finance Act 1965. | section 124 or 125. |
| section 38(2). | section 97 (without adding more words). |
| section 24(1) of the Finance Act 1965. | section 49(1). |
| Schedule 8 to the Finance Act 1965. | Schedule 3. |
| sub-paragraph (1) or sub-paragraph (4) of paragraph 5 of Schedule 8 to the Finance Act 1965. | paragraph 5(1) or (3) of Schedule 3. |
| Schedule 8 to the Finance Act 1965. | Schedule 3. |
Schedule 6 to. | Chapter II of Part II of (without adding more words). | |
| Schedule 8 to the Finance Act 1965. | Schedule 3. |
| ||
| the words from “Part III” to “1969 ”. | the Capital Gains Tax Act 1979, section 123 of that Act (without adding more words). |
Finance Act 1976 (c. 40) | ||
In the Finance Act 1976 | ||
| ||
| section 53(3) above. | section 84(3). |
| section 33 of the Finance Act 1965. | sections 115 to 121. |
that section. | section 118 of that Act (without adding more words). | |
| section 44. | section 150 (without adding more words). |
| paragraph 4(1)(a) of Schedule 6 to the Finance Act 1965. | section 32(1)(a). |
| section 31 of the Finance Act 1965. | section 147. |
| ||
| paragraphs 4 to 7 of Schedule 7 to the Finance Act 1965. | sections 77 to 86. |
| ||
| paragraph 4 of Schedule 7 to the Finance Act 1965. | section 78. |
section 53 of this Act. | section 84 of that Act (without adding more words). | |
| that paragraph, or reduction of the share capital of a company. | section 77(1) of that Act (without adding more words). |
| paragraph 5 of that Schedule. | section 82 of that Act (without adding more words). |
| paragraph 6 of that Schedule. | section 85 of that Act (without adding more words). |
| paragraph 7 of that Schedule. | section 86 of that Act (without adding more words). |
| paragraph 4 of that Schedule applies by virtue of section 45(8) of the Finance Act 1965. | the said section 78 applies by virtue of section 93. |
| the said paragraph 4. | section 77(1). |
| Schedule 8 to the Finance Act 1965. | Schedule 3. |
| (see amendment in this Table of Finance Act 1975 Schedule 10 paragraph 34(2)). | — |
Finance Act 1977 (c. 36) | ||
In the Finance Act 1977 | ||
| ||
| (see amendment in this Table of section 267(3A) of the Income and Corporation Taxes Act 1970). | — |
| paragraph 4, 5, 6 or 7 of Schedule 7 to the Finance Act 1965. | sections 77 to 86. |
| section 53 of the Finance Act 1976. | section 84 of that Act (without adding more words). |
| paragraph 5 of Schedule 7 to the said Act of 1965. | section 82. |
the words from “section 45(8) ” to “Finance Act 1971 ”. | section 86(7), 93 or 139 of that Act (without adding more words). | |
| paragraph 6 or 7 of Schedule 7 to the said Act of 1965. | section 85 or 86. |
section 40(2) above. | section 87(1) of that Act (without adding more words). | |
Finance Act 1978 (c. 42) | ||
In the Finance Act 1978 | ||
| ||
| paragraph 4 of Schedule 7 to the Finance Act 1965. | section 77(1 )(b). |
| paragraph 4 of Schedule 7 of the Finance Act 1965. | section 77(1)(b). |
| Part III of the Finance Act 1965. | Chapter II of Part IV. |
| Part III of the Finance Act 1965 (capital gains tax). | Part VII. |
| paragraph 3 of Schedule 7 to the Finance Act 1965. | section 72(5)(b). |
| (see amendment in this Table of Finance Act 1976 Schedule 10 paragraph 4(5)). | — |