xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

s.844

SCHEDULE 29U.K. CONSEQUENTIAL AMENDMENTS

THE CAPITAL ALLOWANCES ACTSU.K.

F11 and 2U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TAXES MANAGEMENT ACT 1970 c.9U.K.

3U.K.The Taxes Management Act 1970 shall have effect subject to the amendments made by paragraphs 4 to 10 below.

F24U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 29 para. 4 repealed (with effect in accordance with s. 90 of the repealing Act) by Finance Act 1990 (c. 29), Sch. 19 Pt. 5, Note 2

F35U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6The following section shall be inserted after section 16—[for text see 1970(M) s.16A—agency workers].

7F4(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

(2)In subsection (2) and (3) of that section for the words “this section” there shall be substituted the words “ subsection (1) above ”.

F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4Sch. 29 para. 7(1)(3) repealed (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 4, Note 9

8(1)In subsection (1) of section 55 (recovery of tax not postponed) the following paragraph shall be [F5substituted for paragraph (g)]—[for text see Taxes Management Act 1970 (c. 9), s. 55(1)(g) ].U.K.

(2)The following subsection shall be inserted in that section after subsection (6)—[for text see Taxes Management Act 1970 (c. 9), s. 55(6A)].

Textual Amendments

F5Words in Sch. 29 para. 8 substituted (retrospectively) by Finance Act 1988 (c. 39), s. 146, Sch. 13 paras. 1, 13

9U.K.The following Table shall be substituted for the Table in section 98—[for text see Taxes Management Act 1970 (c. 9), s. 98].

10(1)The Taxes Management Act 1970, as amended by the Finance (No.2) Act 1987, shall have effect, after the day appointed under section 95 of the 1987 Act for the purposes of the provision in question, subject to the following amendments.U.K.

(2)In section 11(8) for “286” there shall be substituted “ 419 ”.

(3)In section 30(2A) F6. . . for “87 of the Finance (No.2) Act 1987” there shall be substituted “ 826 of the principal Act ”.

(4)In section 87A—

(a)in subsection (1) for “243(4)” there shall be substituted “ 10 ”;

F7(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)in subsection (4), in paragraph (a) for “85 of the Finance Act 1972” there shall be substituted “ 239 of the principal Act ”, and in paragraph (b) for “85” there shall be substituted “ 239 ”; and

(d)in subsection (5) for the words from “subsection” to “1972” there shall be substituted “ section 252(5) of the principal Act ”.

(5)In section 89 for “87 of the Finance (No.2) Act 1987” there shall be substituted “ 826 of the principal Act ”.

(6)In section 91(2A) for “90 of the Finance (No.2) Act 1987” there shall be substituted “ 10 of the principal Act ”.

F8(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)In section 109—

(a)in subsection (3) for “286” and “(4)” there shall be substituted “ 419 ” and “ (3) ”;

(b)in subsection (3A) for “(5)” and “286” (twice) there shall be substituted “ (4) ” and “ 419 ”.

Textual Amendments

F6Words in Sch. 29 para. 10(3) repealed (with effect in accordance with Sch. 27 Pt. 3(28) Note of the repealing Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(28)

F7Sch. 29 para. 10(4)(b) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F8Sch. 29 para. 10(7) repealed (with effect in accordance with Sch. 27 Pt. 3(28) Note of the repealing Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(28)

THE FRIENDLY SOCIETIES ACT (NORTHERN IRELAND) 1970 c.31 (N.I.)U.K.

F911U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

THE FINANCE ACT 1973 c.51U.K.

F1012U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Sch. 29 para. 12 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

FRIENDLY SOCIETIES ACT 1974 c.46U.K.

13U.K.In section 7 of the Friendly Societies Act 1974 at the end of subsection (3) there shall be added the following—

but nothing in this subsection shall apply with respect to—

(a)policies issued in respect of insurances made on or after 19th March 1985; or

(b)policies issued in respect of insurances made before that date which are varied on or after that date.

THE SOCIAL SECURITY ACTSU.K.

F1114N.I.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CAPITAL GAINS TAX ACT 1979 c.14U.K.

F1215U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12Sch. 29 para. 15 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F1316U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13Sch. 29 para. 16 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F1417U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F14Sch. 29 para. 17 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F1518U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15Sch. 29 para. 18 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F1619U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F16Sch. 29 para. 19 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F1720U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F17Sch. 29 para. 20 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F1821U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F18Sch. 29 para. 21 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F1922U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F19Sch. 29 para. 22 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F2023U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F20Sch. 29 para. 23 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F2124U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F21Sch. 29 para. 24 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F2225U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F22Sch. 29 para. 25 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F2326U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F23Sch. 29 para. 26 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F2427U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F24Sch. 29 para. 27 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

F2528U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F25Sch. 29 para. 28 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

ADMINISTRATION OF JUSTICE ACT 1985 c.61U.K.

30U.K.In paragraph 36(3) of Schedule 2 to the Administration of Justice Act 1985 for all the words preceding “any reference” there shall be substituted the words “ (3) In sections 745(3) and 778(3) of, and paragraph 14(5) of Schedule 15 to, the Income and Corporation Taxes Act 1988 ”.

LAW REFORM (MISCELLANEOUS PROVISIONS) (SCOTLAND) ACT 1985 c.73U.K.

31U.K.In Schedule 1 to the Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 for the heading preceding paragraph 41 there shall be substituted the following—

Income and Corporation Taxes Act 1988;and in paragragh 41 for “30(5)” there shall be substituted the words “ (3) and 778(3) of, and paragraph 14(5) of Schedule 15 to, the Income and Corporation Taxes Act 1988 ”.

TRANSLATION OF REFERENCES TO ENACTMENTS REPEALED AND RE-ENACTEDU.K.

32In the enactments specified in Column 1 of the following Table for the words set out or referred to in Column 2 there shall be substituted the words set out in the corresponding entry in Column 3.

Enactment amendedWords to be omittedWords to be substituted
In the Provisional Collection of Taxes Act 1968 c. 2
Section 1(1A)(a)343 of the Income and Corporation Taxes Act 1970476 of the Income and Corporation Taxes Act 1988
1(1A)(b)27 of the Finance Act 1984479 of that Act
5(1)(c)from “243(6)” to “1972”8(5) of the Income and Corporation Taxes Act 1988
5(2)from “the said” to “1972”sections 8(5) and 822 of the 1988 Act (over-deductions from preference dividends before passing of annual Act)
In the Capital Allowances Act 1968 c.3
[Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.]
In the Finance Act 1969 c. 32
Section 58(1)(a)204 of the Income and Corporation Taxes Act 1970203 of the Income and Corporation Taxes Act 1988
In the Taxes Management Act 1970 c. 9
Section 6(1)(c)463706
8(8)457 or 458683 or 684
8(9)86 of the Finance Act 1972231 of the principal Act
9(4)155114
11(6)85(4) of the Finance Act 1972239(4) of the principal Act
12(5)137(4)100(2)
15(7)(a)from “section 196” to “1977”sections 141, 142, 143, 145 or 154 to 165 of the principal Act
15(11)(b)Part II of the Finance Act 1976Part V of the principal Act
80 to 8234 to 36
F26. . .F26. . .F26. . .
29(2)Schedule 16to the Finance Act 1972sections 426to 430of the principal Act
F2729(8)39(3)284(4) F28
3047 or 48 (twice)824 or 825 of the principal Act or section 47
31all of subsection (3)(3) The appeal shall be to the Special Commissioners if the assessment is made—
(a) by the Board; or
(b) under section 350, 426, 445, 740, 743(1) or 747(4)(a) of the principal Act; or
(c) under section 38 of the Finance Act 1973 or section 830 of the principal Act and is not an assessment to tax under Schedule E;
or if the appeal involves any question as to the application of Part XV or XVI of the principal Act.
35(2)(b)187148
42(3)(a)27278
42(3)(c)section 218subsection (5) of section 614
42(3)(c)that sectionsection 615(3) of that Act
47BSchedule 5 to the Finance Act 1983Chapter III of Part VII of the principal Act
47Bparagraph 5A(5) of that Schedulesection 294(5) of that Act
55(1)(b)204203
55(1)(c)Schedule 20 to the Finance Act 1972Schedule 16 to the principal Act
55(1)(e)Schedule 14 to the Finance Act 1972Schedule 13 to the principal Act
55(1)(g)88of the Finance Act 1984753of the principal Act
F2955(1)(g)82(4)(a)747(4)(a) F29
58(3)(b)from “sections” to “that Act or”section 102, 113(5), 263(5) and (6), 343(10) or 783(9) of the principal Act, or paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970, or F30
63(3) (as substituted by Schedule 4 to the Debtors (Scotland) Act 1987 c.18)204203
71(1)Part XIsections 6 to 12 and Parts VIII and XI
78(1)8943
F31 . . .F31 . . .F31 . . .
78(5)533839
86(2)(b)204203
86(2)(d)14 to the Finance Act 197213 to the principal Act
86(4)5 (three times)3
86(4)4(3)5(4)
86(4)14 to the Finance Act 197213 to the principal Act
86(4)243(4)10(1)
86(4)344478
8714 (four times)13
8720 (four times)16
87the Finance Act 1972the principal Act
F32. . .F32. . .F32. . .
F32. . .F32. . .F32. . .
F32. . .F32. . .F32. . .
91(3)(c)204203
93(1)39(3)284(4) F33
93(3)204203
94(2)240(5) or 246(3)7(2) or 11(3)
95(1)(a)39(3)284(4) F33
109(4)286(5)419(4)
109(1)-(3),(5)section 286sections 419 and 420
118(1)526(5)832(1)
118(1)354468
118(1)19701988
Schedule 2, para.2(2), in column 1 of the TableII of Part II of Part VII
65(4)351(5)
32
para.2(2), in column 2 of the Table158(1)121(1), (2)
315(3)441(3)
331459
332460
338467
339484
384527
389534
391536
392538
3, para.3,5204 (three times)203
para.5B65 of the Finance Act 1976159 of the principal Act
para.8section 286sections 419 and 420
para.815 of Schedule 16 to the Finance Act 197213 of Schedule 19 to the principal Act
last para.from “11” to “to the principal Act”102, 113(5), 263(5) and (6), 343(10) and 783(9) of the principal Act, to paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970
F34. . .
F34. . .
In the Friendly Societies Act (Northern Ireland) 1970 c. 31 (N.I.)
Section 1(5)(2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970(1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988
82(4)226(13) of the Income and Corporation Taxes Act 1970620(9) of the Income and Corporation Taxes Act 1988
In the Finance Act 1971 c. 68
Section 21the whole of subsection (6)(6) Part II of Schedule 3 to this Act shall have effect.
40(2)(a), 43(3)533839 F35
44(5), (6)VIIIof the Taxes Act or Chapter IIof Part IIIof the Finance Act 1976(Schedule E) (twice)Schedule E
F3644(6)63of the Finance (No. 2)Act 1987404of the Taxes Act
F3644(6)533of the Taxes Act839of that Act
F3644(7)533839 F36
47(1)the whole of paragraph (ii)(ii)the provisions of this Chapter as applied by this subsection shall have effect subject to section 198(2)of the Taxes Act (offices and employments with duties abroad).
F3647(2)from beginning to “shall each”Section 306of the Income and Corporation Taxes Act 1970(capital allowances for machinery and plant used by investment or life assurance companies) shall
F3669(2)19701988
Schedule 3, para.8(1), (5)the Taxes Actthe Income and Corporation Taxes Act 1970
para.8(3)the words from “sub-paragraphs” to “this Schedule)”section 598(2) to (4) of the Taxes Act
para.8(4)19701970 or Chapter I of Part XIV of the Taxes Act
8,para.3533 (three times)839 F36
para.8(4), 8A(11)169(4)(d), 174(6)and 259(2)383(5)(d), 388(7)and 403(3) F36
para.13533of the Taxes Act839of that Act
F36F37para.1363of the Finance (No.2)Act 1987404of the Taxes Act
F36F37In the Finance Act 1972 c. 41
Section 68(10)533839 F38
69(1)(c)(i)533839 F38
69(4)8034 F38
134(2)19701988
In the Finance Act 1973 c. 51
Section 32(1)(b)30 above395 of the Taxes Act 1988
32(1)(c)31 above116 of that Act
32(1)(c)85(5) of the Finance Act 1972239(5) of that Act
32(1)(d)92 of the Finance Act 1972240 of that Act
32(2)from beginning of paragraph (a) to end of paragraph (d)(a) section 410(1) or (2) of or paragraph 5(3) of Schedule 18 to the Taxes Act 1988;
(b) section 395(1)(c) of that Act;
(c) section 116(1) of that Act;
(d) paragraph 5(3) of Schedule 18 to or section 240(11) of that Act.
32(3)258 of the Income and Corporation Taxes Act 1970402 of the Taxes Act 1988
38(2)(d)237(5) of the Taxes Act254(1) of the Taxes Act 1988
38(3)from beginning to “such rights”Any gains accruing on the disposal of exploration or exploitation rights
38(3B)533 of the Taxes Act839 of the Taxes Act 1988
38(5)the Taxes Actthe Taxes Act 1970
59all of subsection (2)(2) In this Act—
(a) “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and
(b) “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.
Schedule 15, para.2,4this Actthis Act or section 830 of the Taxes Act 1988
15, para.6533 of the Taxes Act839 of the Taxes Act 1988
In the Friendly Societies Act 1974 c. 46
Section 7(5)(2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970(1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988
93(4)226(13) of the Income and Corporation Taxes Act 1970620(9) of the Income and Corporation Taxes Act 1988
F39. . .F39. . .F39. . .
F34. . .F34. . .F34. . .
In the Finance Act 1976 c. 40
Section 41(1)section 168of the Taxes Actsections 380and 381of the Income and Corporation Taxes Act 1988 F40
41(2)section 168sections 380and 381 F40
41(2)533of the Taxes Act839of the Income and Corporation Taxes Act 1988 F40
41(6)section 168sections 380and 381 F40
131(2)from beginning to “such a security”A security issued by the Inter-American Development Bank
In the Finance Act 1978 c. 42
Section 37(4)section 84(1), (2)and (3)of the Taxes Actsubsections (1)to (4)and (6)of section 38of the Income and Corporation Taxes Act 1988 F40
37(6)(a)533839of the Income and Corporation Taxes Act 1988 F40
F34. . . F34. . . F34. . .
In the European Parliament (Pay and Pensions) Act 1979 c. 50
Section 8(1)subsections (1A) and (1B) of section 229 of the Income and Corporation Taxes Act 1970section 629(2) and (3) of the Income and Corporation Taxes Act 1988
In the Finance Act 1980 c.48
Section
64(9)(b)154(2)or 155(1)of the Taxes Act113(2)or 114(1)of the Taxes Act 1988 F41
65(5), 66(5)154(2), 155(1)or 252(2)of the Taxes Act113(2), 114(1)or 343(2)of the Taxes Act 1988 F42
70(3)the said Act of 1971the Finance Act 1971 F42
73(6)533of the Taxes Act839of the Taxes Act 1988 F42
118the whole of subsection (3)(3) The trustees of the National Heritage Memorial Fund shall be treated for the purposes of section 49(2) of the Finance Act 1974 and section 99 above as a body of persons established for charitable purposes only.
122(2)19701970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988
Schedule
F34. . .F34. . .F34. . .
In the Finance Act 1981 c. 35
F34. . .F34. . .F34. . .
139(2)19701988
In the Housing (Northern Ireland) Order 1981 (S.I. No.156 N.I.3)
Article 146(3)341 (three times)488
146(3)1970 (three times)1988
In the Iron and Steel Act 1982 c. 25
Section 13(3)252(3) of the Income and Corporation Taxes Act 1970343(3) of the Income and Corporation Taxes Act 1988
13(4)265(1) of the Income and Corporation Taxes Act 1970345(1) of the Income and Corporation Taxes Act 1988
In the Finance Act 1982 c. 39
Section 27this Act (three times)this Act or the Taxes Act 1988
70(1)38(4)of the Finance Act 1973830(4)of the Taxes Act 1988 F43
70(12)533of the Taxes Act839of the Taxes Act 1988 F43
72(5)137(4)of the Taxes Act100(2)of the Taxes Act 1988 F43
88(9)(a)Chapter IV of Part II of the Finance Act 1985section 710 of the Taxes Act 1988
88(9)(b)section 36 of the Finance Act 1984Schedule 4 to that Act
88(9)(c)VII of Part II of that ActV of Part XVII of the Taxes Act 1988
147(1)532(1)(b) of the Taxes Act838 of the Taxes Act 1988
147(2), (3)the Taxes Actthe Taxes Act 1970
157the whole of subsection (2)(2) In this Act—
(a) “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and
(b) “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.
Schedule 11,para.4(3)154(2),section 155(1)or section 255(2)of the Taxes Act113(2), 114(1)or 243(2)of the Taxes Act 1988 F44
533of the Taxes Act839of the Taxes Act 1988 F44
para.4(4)341of the Taxes Act488of the Taxes Act 1988 F44
12,para. 3(3)(b)Chapter III of Part XIof the Taxes ActPart XIof the Taxes Act 1988 F44
para. 3(3)(e)533of the Taxes Act839of the Taxes Act 1988 F44
para. 3(3)the Taxes Actthe Taxes Act 1970 F44
13, para.3(3)(a)463 of the Taxes Act706 of the Taxes Act 1988
21, para.3(2)
In the Finance Act 1983 c. 28
Section 46(3)CommissionHistoric Buildings and Monuments Commission
F34. . .F34. . .F34. . .
(ab) deep discount securities (within the meaning of Schedule 4 to the Income and Corporation Taxes Act 1988); nor
In the Telecommunications Act 1984 c. 12
Section 62(7)subsection (10) of section 48 of the Finance Act 1981section 400(9) of the Income and Corporation Taxes Act 1988
72(3)(b)paragraph (a) of the proviso to section 21(3) of the Finance Act 1970section 592(5) of the Income and Corporation Taxes Act 1988
72(3)II of Part II of the said Act of 1970I of Part XIV of that Act
72(4)“416” and “1970”“581” and “1988”
In the Finance Act 1984 c. 43
F34. . .F34. . .F34. . .
60(1)252of the Taxes Act343of the Taxes Act 1988 F45
12819701970; and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988
Schedule 14, para.1(1)VII of Part II of this ActV of Part XVII of the Taxes Act 1988
para.7(6)(b)45 of the Finance Act 1981740 of the Taxes Act 1988
para.8(6)45 of the Finance Act 1981740 of the Taxes Act 1988
para.12(7)45 of the Finance Act 1981740 of the Taxes Act 1988
para.15(2)(5) of section 481 of the Taxes Act(6) of section 745 of the Taxes Act 1988
In the Finance Act 1985 c. 54
Section 56(1)(c)enactmentenactment (including any contained in the Taxes Act)
F4656(8)Chapter Iof Part XIVsections 520to 533 F46
57(7)533839 F46
F34. . .F34. . .F34. . .
80(5)(b)13of the Oil Taxation Act 1975492of the Taxes Act
F4798(2)19701988
Schedule 17, para.3(2), 5(4)(a),6(d)533839 F46
F34. . .F34. . .F34. . .
In the Companies Act 1985 c. 6
Section 209(3)(b)444 of the Income and Corporation Taxes Act 1970670 of the Income and Corporation Taxes Act 1988
266(4)
266(4)359 (twice)842 F48
19701988 F48
In the Trustee Savings Bank Act 1985 c. 58
Schedule 2 para.4(2)Taxes Act (twice)the Income and Corporation Taxes Act 1970
6(1)137100
(4)177393
(8)29 of the Finance Act 1973410(1) to (6) of the Taxes Act
7(2)26 of the Finance Act 1982369 of the Taxes Act
9(1)19701988
In the Bankruptcy (Scotland) Act 1985 c. 66
Schedule 3 Part I para.1(1)204 of the Income and Corporation Taxes Act 1970203 of the Income and Corporation Taxes Act 1988
para.1(2)69 of the Finance (No.2) Act 1975559 of the Income and Corporation Taxes Act 1988
In the Housing Associations Act 1985 c. 69
Section 62(2)341488
62(2)19701988
In the Airports Act 1986 c. 31
Section 77(2)1970 ActIncome and Corporation Taxes Act 1970
77(4)48(10) of the Finance Act 1981400(9) of the 1988 Act
77(5)261(2) of the 1970 Act408(2) of the 1988 Act
77(5)262(1) of the 1970 Act409(1) of that Act
77(5)262(2)409(2)
77(6)1970 (twice)1988
77(6)258 to 264Chapter IV of Part X
In the Finance Act 1986 c. 41
Section 24(4)Finance Act 1978Taxes Act 1988
F34. . .F34. . .F34. . .
114(2)19701970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.
Schedule 13, para.17134of the Taxes Act87of the Taxes Act 1988 F49
para.17(5)of the said section 134(7)of that section
F4915, para.10(1)533of the Taxes Act839of the Taxes Act 1988 F49
para.10(4)80of the Taxes Act34of the Taxes Act 1988 F49
16, para.8(5)from “154(2)” to first “Act”113(2), 114(1)or 343(2)of the Taxes Act 1988 F49
para.8(8)533of the Taxes Act839of the Taxes Act 1988 F49
In the Gas Act 1986 c. 44
Section 63(9)533 of the Income and Corporation Tax Act 1970839 of the Income and Corporation Taxes Act 1988
In the Insolvency Act 1986 c. 45
Schedule 6, para. 1204 of the Income and Corporation Taxes Act 1970203 of the Income and Corporation Taxes Act 1988
para. 2
69 of the Finance (No. 2) Act 1975559 of the Income and Corporation Taxes Act 1988
F50. . .F50. . .F50. . .
In the Building Societies Act 1986 c. 53
Schedule 8, para.7Schedule 8 to the Finance Act 1986section 333 of the Income and Corporation Taxes Act 1988
In the Financial Services Act 1986 c. 60
Schedule 15, para.14(5)332460(1) or 461(1)
para.14(5)19701988
In the Companies (Northern Ireland) Order 1986 (S.I.No.1032 N.I.6)
Article 217(3)(b)444of the Income and Corporation Taxes Act 1970670of the Income and Corporation Taxes Act 1988 F51
274(4)359 (twice)842 F51
274(4)19701988 F51
F52. . .F52. . .F52. . .
In the Finance Act 1987 c. 16
Section
7219701988
In the Debtors (Scotland) Act 1987 c. 18
Section 53(6)65(1A)351(2)
53(6)19701988
63(9)65(1A)351(2)
63(9)19701988
In the Abolition of Domestic Rates Etc. (Scotland) Act 1987 c. 47
Section 3(5)the whole of paragraph (b)(b) “retail prices index” has the meaning given by section 833 of the Income and Corporation Taxes Act 1988
In the Finance (No.2) Act 1987 c. 51
Section 84(1)247 of the Taxes Act12 of the Income and Corporation Taxes Act 1988

Textual Amendments

F26Entry in Sch. 29 para. 32 repealed (with effect in accordance with Sch. 29 Pt. 8(8) Note of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(8)

F27 Repealed by 1989 s.187and Sch.17 Part Vin relation to accounting periods beginning after 31March 1989.

F28 Repealed by 1988(F) s.148and Sch.14 Part VIIIfor 1990-91and subsequent years.

F29 Repealed by 1988(F) s.148and Sch.14 Part IVfor 1988-89and subsequent years.

F30 Repealed by 1988(F) s.148and Sch.14 Part IXfrom 3April 1989—commencement order S.I. 1989 No.473 (in Part III Vol.5).

F31Entry in Sch. 29 para. 32 Table repealed by Finance Act 1991 (c. 31, SIF 63:1), ss. 81, 123, Sch 19 Pt. V, Note 1

F32Entries in Sch. 29 para. 32 repealed (with effect in accordance with Sch. 18 para. 17 of the repealing Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(8), Note

F33 Repealed by 1988(F) Sch.14 Part VIIIfor 1990-91and subsequent years.

F34Entries in Sch. 29 para. 32 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 ss. 60, 101(1), 172, 201(3), Sch. 11 paras. 22, 26(2), 27).

F35 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F36 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F37 Repealed by 1988(F) s.148and Sch.14 Part IVfor 1988-89and subsequent years.

F38 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F40 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F41 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F42 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F43 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F44 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F45 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F46 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F47 Repealed by 1988(F) s.148and Sch.14 Part IVfor 1988-89and subsequent years.

F48 Repealed by 1988(F) s.148and Sch.14 Part VIfor accounting periods ending after 5April 1988.

F49 Repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.

F50Entry in Sch. 29 para. 32 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch. 1

F51 Repealed by 1988(F) s.148and Sch.14 Part VIfor disposals made on or after 6April 1988.

Modifications etc. (not altering text)

C1 See 1990 s.132and Sch.19 Part Vfor repeal in relation to allowances and charges falling to be made for chargeable periods ending after the day to be appointed (see 1988 s.10).

C2 See 1990 s.132and Sch.19 Part Vfor repeal in relation to allowances and charges falling to be made for chargeable periods ending after the day to be appointed (see 1988 s.10).