Part I U.K. Income Tax, Corporation Tax and Capital Gains Tax

1—5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 Ss. 1–5 repealed by Income and Corporation Taxes Act 1988 (c.1, SIF 63:1), s. 844(4), Sch. 31

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 S. 6 repealed by Capital Allowances Act 1900 (c.1, SIF 63:1), ss. 82, 164(3)(4)(5), Sch. 2

7F3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F3 S. 7 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

8—13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 Ss. 8—13 repealed by Capital Transfer Tax Act 1984 (c. 51) ss. 274, 277, schs. 7, 9.

14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 S. 14 repealed by Finance Act 1985 (c.54, SIF 63:1), Sch. 27 Pt. X note 2

Part III U.K. Miscellaneous and Supplementary

15 Relief from stamp duty for local constituency associations of political parties on reorganisation of constituencies. U.K.

(1) In a case falling within paragraph (a) or paragraph (b) of subsection (4) of section [F6 7 above, section 57 of the Stamp Act M1 1891 shall not apply in relation to a conveyance or transfer by which the disposal or, in the case of paragraph (b), either of the disposals referred to in that paragraph is effected.]

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

Textual Amendments

F6 S. 15(1)(a)(b) and words substituted by Finance Act 1985 (c.54, SIF 114), s. 82(4)(6)(8)

F7 S. 15(2) repealed by Finance Act 1985 (c.54, SIF 114), s. 98(6), Sch. 27 Pt. IX(1)

Marginal Citations

M1 1891 c.39(114).

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

Textual Amendments

F8 S. 16 repealed by Capital Transfer Tax Act 1984 (c. 51) ss. 274, 277, schs. 7, 9.