SCHEDULES
X1SCHEDULE 27 Repeals
Part X Development Land Tax and Tax on Development Gains
Chapter | Short title | Extent of repeal |
---|---|---|
1974 c. 30. | The Finance Act 1974. | Section 38 to 47.Section 57(3)(c).Schedules 3 and 4.Schedules 6 to 10. |
1976 c. 24. | The Development Land Tax Act 1976. | The whole Act. |
1976 c. 40. | The Finance Act 1976. | Section 129. |
1976 c. 75. | The Development of Rural Wales Act 1976. | Section 31. |
1977 c. 36. | The Finance Act 1977. | Section 55. |
1979 c. 14. | The Capital Gains Tax Act 1979. | Section 114.In Schedule 7, paragraphs 3, 4 and 6; in paragraph 8, item 6 of Part I of the Table; and in the Table in paragraph 9 all the entries relating to the Finance Act 1974 except those relating to sections 26(2)(a) and 30(1). |
1979 c. 47. | The Finance (No. 2) Act 1979 | Section 24.In Schedule 4, paragraph 4. |
1980 c. 48. | The Finance Act 1980. | Sections 110 to 116. |
Section 118(4). | ||
In Schedule 18, paragraphs 11 and 16. | ||
1981 c. 35. | The Finance Act 1981. | Sections 129 to 133. |
1982 c. 39. | The Finance Act 1982. | Section 155. |
1983 c. 28. | The Finance Act 1983. | Section 46(4). |
1983 c. 49. | The Finance (No. 2) Act 1983. | Section 14. |
1984 c. 43. | The Finance Act 1984. | In section 99, in subsection (2) the words from “and accordingly” onwards and subsection (3).Section 118 to 123.In Schedule 21, paragraphs 18 and 19. |
1984 c. 51. | The Capital Transfer Tax Act 1984. | In Schedule 8, paragraph 5. |
1
The repeals in the Finance Act 1974, the Finance Act 1976, the Capital Gains Tax Act 1979 and section 99(3) of the Finance Act 1984—
- a
do not have effect in relation to a disposal of an interest in land, as defined in section 93(6) of this Act, which takes place before 19th March 1985; and
- b
do not affect the construction of paragraph 9 of Schedule 5 to the Capital Gains Tax Act 1979 (of which sub-paragraph (5) adopts for the purposes of that paragraph certain provisions of the Finance Act 1974).
2
The other repeals in this Part and the repeal of section 114 of and paragraph 6 of Schedule 7 to the Capital Gains Tax Act 1979 do not have effect in relation to a disposal, as defined n section 93(1) of this Act, which takes place before 19th March 1985.
Part of the text of ss. 67(2), 72(6), 90(3)-(5), 91(1) and (3), 92(2)(4), 96(1), Sch. 19 paras. 1(2)(3), 2(2), 3(3), 5(5)( a ), 20(2), Sch. 27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals that may have been made prior to 1.2.1991