Finance Act 1984 (c. 43)

SCHEDULES

SCHEDULE 23 U.K. REPEALS

PART VII U.K. FOREIGN EARNINGS AND EMOLUMENTS

Chapter	Short title	Extent of repeal
1970 c. 10.	The Income and Corporation Taxes Act 1970.	In section 188(2), the words from “in respect of one-half" to “charged" and paragraph (a).
		In Schedule 8, in paragraph 12, the words “(2) or".
		In Part III of Schedule 12, in paragraph 2(3) the words “(3) and".
1974 c. 30.	The Finance Act 1974.	Section 23(3).
		In Schedule 2, paragraph 3.
1975 c. 14.	The Social Security Act 1975.	In Schedule 2, in paragraph 3(2), paragraph (cc).
1975 c. 15.	The Social Security (Northern Ireland) Act 1975.	In Schedule 2, in paragraph 3(2), paragraph (cc).
1977 c. 36.	The Finance Act 1977.	In section 31(2), the words from the beginning to “emoluments); and".
		In Schedule 7, paragraphs 2, 3, 4(3), (4) and 5, in paragraph 9 the words “or 2", and paragraph 10.
1978 c. 42.	The Finance Act 1978.	Section 27.
		Schedule 4.

1 U.K. The repeals in subsection (2) of section 188 of, and in Schedule 8 to, the Taxes Act have effect where the relevant date (within the meaning of that section) falls after 13th March 1984 but subject to subsection (8) of section 30 of this Act.

2 U.K. The repeal of section 23(3) of the Finance Act 1974 and the repeal in Schedule 12 of the Taxes Act have effect in relation to the year 1985-86 and subsequent years of assessment but subject to subsection (4) of section 30 of this Act.

3 U.K. The repeal in Schedule 2 of the Finance Act 1974 has effect in relation to the year 1989-90 and subsequent years of assessment.

4 U.K. The repeals in the Acts of 1975, section 31(2) of, and Schedule 7 to, the Finance Act 1977 and the Finance Act 1978 have effect for the year 1985-86 and subsequent years of assessment.