Sch. 13 para. 7(b) and (f) repealed by Finance Act 1989 (c. 26, SIF 63:1), ss. 187(1), 178(7), Sch. 17 Pt. X.

Sch. 13 para. 8 repealed by Finance Act 1989 (c. 26, SIF 63:1), ss. 187(1), 178(7), Sch. 17 Pt. X.

Sch. 13 para. 23 repealed by Finance Act 1990 (c. 29, SIF 114), ss. 110, 132, Sch. 19 Pt. VII and Sch. 13 para. 23 expressed to be repealed (19.3.1997 with effect in accordance with s. 104 of the repealing Act) by 1997 c. 16, s. 113, Sch. 18 Pt. VII, note 10

1970 c. 9.

1980 c. 48.

1985 c. 54.

1970 c. 24.

1975 c. 45.

1975 c. 45

http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/1991-02-01Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-231991-02-01 SCHEDULESSCHEDULE 13

Section 146.

Post-Consolidation AmendmentsPart I Amendments of the Taxes Act 19881

The Taxes Act 1988 shall have effect, and shall be deemed always to have had effect, subject to the amendments specified in paragraphs 2 to 14 of this Schedule.

2

In section 61(4) after the word “where” there shall be inserted the words “ there is a change in the persons engaged in carrying on a trade, profession or vocation in partnership and ”.

3

In section 162(1) after the word “Where” there shall be inserted the words “ after 6th April 1976 ”.

4

In section 178(1)(a) after the word “with” there shall be inserted the words “its terms or in accordance with”.

5

In section 533(4) after “1949” there shall be inserted the words “ , sections 55 to 59 of the Patents Act 1977 ”.

6

In section 591(5) and (6) after the word “made” there shall be inserted the words “ by the Board ”.

7

In section 824—

(a)

in subsection (1) the following paragraphs shall be substituted for paragraphs (a) and (b)—(a)

in the case of income tax or surtax paid by or on behalf of an individual for a year of assessment for which he was resident in the United Kingdom, a repayment of the tax of not less than £25 is made by the Board or an inspector after the end of the 12 months following that year of assessment; or

(b)

in the case of the special charge under Part IV of the Finance Act 1968, a repayment of the charge of not less than £25 is made by the Board or an inspector,

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

in subsection (2) for the words “Subsection (1)” there shall be substituted the words “ Subsections (1) and (1A) ” and for the words “it applies to a repayment falling within that subsection” there shall be substituted the words “ they apply to a repayment falling within subsection (1) ”,

(d)

the following subsection shall be inserted after that subsection—(2A)

Subsection (1) above shall apply to a repayment made in consequence of a claim under section 228 of the Income Tax Act 1952 (relief in respect of income accumulated under trusts) as if the repayment were of income tax paid by the claimant for the year of assessment in which the contingency mentioned in that section happened.

(e)

in subsection (3) the following paragraph shall be inserted after paragraph (a)—(aa)

if the repayment is of the special charge, the relevant time, as regards so much of the charge as was paid before the end of the year 1969-70, is the end of that year, and, as regards so much of the charge as was paid in any later year of assessment, is the end of the year of assessment in which it was paid;

(f)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

In paragraph 2 of Schedule 10 after sub-paragraph (c) there shall be inserted the word “ or ”.

10

In paragraph 17(2)(a) of Schedule 15 after the words “but the old policy was” there shall be inserted the word “ not ”.

11

In paragraph 18(2) of that Schedule for “1 to 9” there shall be substituted “ 1, 2, 3(5) to (11), 4 to 9 ”.

12

In paragraph 4(3)(b) of Schedule 27 for “416” there shall be substituted “ 75 ”.

13

In paragraph 8 of Schedule 29 for the words “added after paragraph (f)” there shall be substituted the words “ substituted for paragraph (g) ”.

14

In the Table in paragraph 32 of that Schedule the amendments of —

(a)

section 55(1)(g) of the Taxes Management Act 1970,

(b)

section 108(9)(b) of the Finance Act 1980, and

(c)

section 80(5)(b) of the Finance Act 1985,

shall be omitted.

15

The repeals made in section 47 of the Finance (No. 2) Act 1975 shall be treated as never having had effect.

Part II Amendments of Other Enactments The Capital Gains Tax Act 1979 (c.14)16

In section 34(4)(a) of the Capital Gains Tax Act 1979 for the words “section 79(1) of the Taxes Act” there shall be substituted the words “section 33(1) of the Taxes Act 1988”.

17

In section 149B(1)(c) of that Act for “614(4)” there shall be substituted “614(2)”.

18

In section 155(2) of that Act for “282(1) and (2)” there shall be substituted “282”.

The Finance Act 1980 (c.48)19

In section 101 of the Finance Act 1980 for the words “60 above” there shall be substituted the words “468(5) of the Taxes Act 1988”.

20

In section 109(8)(b) of that Act for the words “Part II of that Act” there shall be substituted the words “ Chapter V of Part XII of the Taxes Act 1988 ”.

The Finance Act 1981 (c.35)21

In section 110 of the Finance Act 1981 for the words “21(1) of the Finance Act 1970” there shall be substituted the words “592(1) of the Taxes Act”.

The Finance Act 1984 (c.43)22

In section 80(5)(b) of the Finance Act 1984 for the words “13 of the Oil Taxation Act 1975” there shall be substituted the words “ 492 of the Taxes Act 1988 ”.

The Finance Act 1986 (c.41)23

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Finance Act 1987 (c.16)24

The repeals made by the Finance Act 1987 in section 47 of the Finance (No. 2) Act 1975 shall be treated as never having had effect.

Commencement25

The amendments made by paragraphs 16 to 23 of this Schedule shall be treated for the purposes of their commencement as if they had been made by the Taxes Act 1988.

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<ref eId="c01604" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/b">Sch. 13 para. 7(b)</ref>
and (f) repealed by
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<ref eId="c01608" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/X">Sch. 17 Pt. X</ref>
.
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c13531751" marker="F2">
<p>
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repealed by
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,
<ref eId="c01611" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1">ss. 187(1)</ref>
,
<ref eId="c01612" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/178/7">178(7)</ref>
,
<ref eId="c01613" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/X">Sch. 17 Pt. X</ref>
.
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c13531861" marker="F3">
<p>
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repealed by
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,
<ref eId="c01654" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/110">ss. 110</ref>
,
<ref eId="c01655" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132">132</ref>
,
<ref eId="c01656" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/VII">Sch. 19 Pt. VII</ref>
and Sch. 13 para. 23 expressed to be repealed (19.3.1997 with effect in accordance with s. 104 of the repealing Act) by
<ref eId="c01657" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c01658" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113">s. 113</ref>
,
<ref eId="c01659" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/VII">Sch. 18 Pt. VII</ref>
, note 10
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<p>
<ref eId="c01614" href="http://www.legislation.gov.uk/id/ukpga/1970/9">1970 c. 9</ref>
.
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<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c13531771" marker="M2">
<p>
<ref eId="c01615" href="http://www.legislation.gov.uk/id/ukpga/1980/48">1980 c. 48</ref>
.
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<p>
<ref eId="c01616" href="http://www.legislation.gov.uk/id/ukpga/1985/54">1985 c. 54</ref>
.
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<p>
<ref eId="c02187" href="http://www.legislation.gov.uk/id/ukpga/1970/24">1970 c. 24</ref>
.
</p>
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<p>
<ref eId="c01651" href="http://www.legislation.gov.uk/id/ukpga/1975/45">1975 c. 45</ref>
.
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<p>
<ref eId="c01660" href="http://www.legislation.gov.uk/id/ukpga/1975/45">1975 c. 45</ref>
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<heading> SCHEDULES</heading>
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SCHEDULE 13
<authorialNote class="referenceNote">
<p>Section 146.</p>
</authorialNote>
</num>
<heading> Post-Consolidation Amendments</heading>
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<num>Part I</num>
<heading> Amendments of the Taxes Act 1988</heading>
<paragraph eId="schedule-13-paragraph-1" class="schProv1">
<num>1</num>
<content>
<p>The Taxes Act 1988 shall have effect, and shall be deemed always to have had effect, subject to the amendments specified in paragraphs 2 to 14 of this Schedule.</p>
</content>
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<p>
<mod>
In section 61(4) after the word “where” there shall be inserted the words
<quotedText>“ there is a change in the persons engaged in carrying on a trade, profession or vocation in partnership and ”</quotedText>
.
</mod>
</p>
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<num>3</num>
<content>
<p>
<mod>
In section 162(1) after the word “Where” there shall be inserted the words
<quotedText>“ after 6th April 1976 ”</quotedText>
.
</mod>
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<p>In section 178(1)(a) after the word “with” there shall be inserted the words “its terms or in accordance with”.</p>
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<num>5</num>
<content>
<p>
<mod>
In section 533(4) after “1949” there shall be inserted the words
<quotedText>“ , sections 55 to 59 of the Patents Act 1977 ”</quotedText>
.
</mod>
</p>
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<paragraph eId="schedule-13-paragraph-6" class="schProv1">
<num>6</num>
<content>
<p>
<mod>
In section 591(5) and (6) after the word “made” there shall be inserted the words
<quotedText>“ by the Board ”</quotedText>
.
</mod>
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<p>In section 824—</p>
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<p>
<mod>
in subsection (1) the following paragraphs shall be substituted for paragraphs (a) and (b)—
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<num>(a)</num>
<content>
<p>in the case of income tax or surtax paid by or on behalf of an individual for a year of assessment for which he was resident in the United Kingdom, a repayment of the tax of not less than £25 is made by the Board or an inspector after the end of the 12 months following that year of assessment; or</p>
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<num>(b)</num>
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<p>in the case of the special charge under Part IV of the Finance Act 1968, a repayment of the charge of not less than £25 is made by the Board or an inspector,</p>
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<num>
<noteRef href="#c13531731" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
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<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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<num>(c)</num>
<content>
<p>
<mod>
in subsection (2) for the words “Subsection (1)” there shall be substituted the words
<quotedText>“ Subsections (1) and (1A) ”</quotedText>
and for the words “it applies to a repayment falling within that subsection” there shall be substituted the words
<quotedText>“ they apply to a repayment falling within subsection (1) ”</quotedText>
,
</mod>
</p>
</content>
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the following subsection shall be inserted after that subsection—
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<num>(2A)</num>
<content>
<p>Subsection (1) above shall apply to a repayment made in consequence of a claim under section 228 of the Income Tax Act 1952 (relief in respect of income accumulated under trusts) as if the repayment were of income tax paid by the claimant for the year of assessment in which the contingency mentioned in that section happened.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-7-e">
<num>(e)</num>
<content>
<p>
<mod>
in subsection (3) the following paragraph shall be inserted after paragraph (a)—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<level class="para1">
<num>(aa)</num>
<content>
<p>if the repayment is of the special charge, the relevant time, as regards so much of the charge as was paid before the end of the year 1969-70, is the end of that year, and, as regards so much of the charge as was paid in any later year of assessment, is the end of the year of assessment in which it was paid;</p>
</content>
</level>
</quotedStructure>
</mod>
</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-7-f">
<num>
<noteRef href="#c13531731" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(f)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
</paragraph>
<paragraph eId="schedule-13-paragraph-8" class="schProv1">
<num>
<noteRef href="#c13531751" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
8
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-9" class="schProv1">
<num>9</num>
<content>
<p>
<mod>
In paragraph 2 of Schedule 10 after sub-paragraph (c) there shall be inserted the word
<quotedText>“ or ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-10" class="schProv1">
<num>10</num>
<content>
<p>
<mod>
In paragraph 17(2)(a) of Schedule 15 after the words “but the old policy was” there shall be inserted the word
<quotedText>“ not ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-11" class="schProv1">
<num>11</num>
<content>
<p>
<mod>
In paragraph 18(2) of that Schedule for “1 to 9” there shall be substituted
<quotedText>“ 1, 2, 3(5) to (11), 4 to 9 ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-12" class="schProv1">
<num>12</num>
<content>
<p>
<mod>
In paragraph 4(3)(b) of Schedule 27 for “416” there shall be substituted
<quotedText>“ 75 ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-13" class="schProv1">
<num>13</num>
<content>
<p>
<mod>
In paragraph 8 of Schedule 29 for the words “added after paragraph (f)” there shall be substituted the words
<quotedText>“ substituted for paragraph (g) ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-14" class="schProv1">
<num>14</num>
<intro>
<p>In the Table in paragraph 32 of that Schedule the amendments of —</p>
</intro>
<level class="para1" eId="schedule-13-paragraph-14-a">
<num>(a)</num>
<content>
<p>
section 55(1)(g) of the
<noteRef href="#c13531761" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Taxes Management Act 1970,
</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-14-b">
<num>(b)</num>
<content>
<p>
section 108(9)(b) of the
<noteRef href="#c13531771" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1980, and
</p>
</content>
</level>
<level class="para1" eId="schedule-13-paragraph-14-c">
<num>(c)</num>
<content>
<p>
section 80(5)(b) of the
<noteRef href="#c13531781" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1985,
</p>
</content>
</level>
<wrapUp>
<p>shall be omitted.</p>
</wrapUp>
</paragraph>
<paragraph eId="schedule-13-paragraph-15" class="schProv1">
<num>15</num>
<content>
<p>
The repeals made in section 47 of the Finance (
<abbr title="Number">No.</abbr>
2) Act 1975 shall be treated as never having had effect.
</p>
</content>
</paragraph>
</part>
<part eId="schedule-13-part-II">
<num>Part II</num>
<heading> Amendments of Other Enactments</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-capital-gains-tax-act-1979-c14">
<heading> The Capital Gains Tax Act 1979 (c.14)</heading>
<hcontainer name="subheading" class="schGroup7" eId="d25e338">
<heading/>
<paragraph eId="schedule-13-paragraph-16" class="schProv1">
<num>16</num>
<content>
<p>In section 34(4)(a) of the Capital Gains Tax Act 1979 for the words “section 79(1) of the Taxes Act” there shall be substituted the words “section 33(1) of the Taxes Act 1988”.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e346">
<heading/>
<paragraph eId="schedule-13-paragraph-17" class="schProv1">
<num>17</num>
<content>
<p>In section 149B(1)(c) of that Act for “614(4)” there shall be substituted “614(2)”.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e354">
<heading/>
<paragraph eId="schedule-13-paragraph-18" class="schProv1">
<num>18</num>
<content>
<p>In section 155(2) of that Act for “282(1) and (2)” there shall be substituted “282”.</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-finance-act-1980-c48">
<heading> The Finance Act 1980 (c.48)</heading>
<paragraph eId="schedule-13-paragraph-19" class="schProv1">
<num>19</num>
<content>
<p>
<mod>
In section 101 of the Finance Act 1980 for the words “60 above” there shall be substituted the words
<quotedText>“468(5) of the Taxes Act 1988”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-13-paragraph-20" class="schProv1">
<num>20</num>
<content>
<p>
<mod>
In section 109(8)(b) of that Act for the words “Part II of that Act” there shall be substituted the words
<quotedText>“ Chapter V of Part XII of the Taxes Act 1988 ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-finance-act-1981-c35">
<heading> The Finance Act 1981 (c.35)</heading>
<hcontainer name="subheading" class="schGroup7" eId="d25e386">
<heading/>
<paragraph eId="schedule-13-paragraph-21" class="schProv1">
<num>21</num>
<content>
<p>
In section 110 of the Finance Act 1981 for the words “21(1) of the
<noteRef href="#c13531831" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1970” there shall be substituted the words “592(1) of the Taxes Act”.
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-finance-act-1984-c43">
<heading> The Finance Act 1984 (c.43)</heading>
<paragraph eId="schedule-13-paragraph-22" class="schProv1">
<num>22</num>
<content>
<p>
<mod>
In section 80(5)(b) of the Finance Act 1984 for the words “13 of the
<noteRef href="#c13531851" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Oil Taxation Act 1975” there shall be substituted the words
<quotedText>“ 492 of the Taxes Act 1988 ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-finance-act-1986-c41">
<heading> The Finance Act 1986 (c.41)</heading>
<paragraph eId="schedule-13-paragraph-23" class="schProv1">
<num>
<noteRef href="#c13531861" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
23
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-the-finance-act-1987-c16">
<heading> The Finance Act 1987 (c.16)</heading>
<paragraph eId="schedule-13-paragraph-24" class="schProv1">
<num>24</num>
<content>
<p>
The repeals made by the Finance Act 1987 in section 47 of the
<noteRef href="#c13531871" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance (
<abbr title="Number">No.</abbr>
2) Act 1975 shall be treated as never having had effect.
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-13-part-II-crossheading-commencement">
<heading> Commencement</heading>
<paragraph eId="schedule-13-paragraph-25" class="schProv1">
<num>25</num>
<content>
<p>The amendments made by paragraphs 16 to 23 of this Schedule shall be treated for the purposes of their commencement as if they had been made by the Taxes Act 1988.</p>
</content>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>