http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/2007-11-29Finance 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 Database2024-05-23Expert Participation2007-11-29 SCHEDULESSCHEDULE 13 Post-Consolidation AmendmentsSection 146.Part I Amendments of the Taxes Act 19881The 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.2In 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5In section 533(4) after “1949” there shall be inserted the words “ , sections 55 to 59 of the Patents Act 1977 ”.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7In section 824—ain subsection (1) the following paragraphs shall be substituted for paragraphs (a) and (b)—ain 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; orbin 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cin 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) ”,dthe following subsection shall be inserted after that subsection—2ASubsection (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.ein subsection (3) the following paragraph shall be inserted after paragraph (a)—aaif 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9In paragraph 2 of Schedule 10 after sub-paragraph (c) there shall be inserted the word “ or ”.10In paragraph 17(2)(a) of Schedule 15 after the words “but the old policy was” there shall be inserted the word “ not ”.11In paragraph 18(2) of that Schedule for “1 to 9” there shall be substituted “ 1, 2, 3(5) to (11), 4 to 9 ”.12In paragraph 4(3)(b) of Schedule 27 for “416” there shall be substituted “ 75 ”.13In paragraph 8 of Schedule 29 for the words “added after paragraph (f)” there shall be substituted the words “ substituted for paragraph (g) ”.14In the Table in paragraph 32 of that Schedule the amendments of —asection 55(1)(g) of the Taxes Management Act 1970,bsection 108(9)(b) of the Finance Act 1980, andcsection 80(5)(b) of the Finance Act 1985,shall be omitted.15The 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Finance Act 1980 (c.48)19In 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”.20In 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Finance Act 1984 (c.43)22In 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)24The 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. Commencement25The 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.Sch. 13 para. 4 repealed (19.3.1997 with effect as mentioned in Sch. 18 Pt. VI(3) of the repealing Act) by 1997 c. 16, s. 113, Sch. 18 Pt. VI(3), notes 1-3Sch. 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.1970 c. 9. 1980 c. 48. 1985 c. 54. Sch. 13 para. 16 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27)Sch. 13 para. 17 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27)Sch. 13 para. 18 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27)Sch. 13 para. 21 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) note 1 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(5)1975 c. 45. 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 101975 c. 45 Sch. 13 para. 3 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)Sch. 13 para. 6 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
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<Reference>Section 146.</Reference>
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<Title> Amendments of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/1/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/1" id="schedule-13-paragraph-1">
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<P1para>
<Text>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.</Text>
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<Pnumber>2</Pnumber>
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<Text>
In section 61(4) after the word “where” there shall be inserted the words
<InlineAmendment>“ there is a change in the persons engaged in carrying on a trade, profession or vocation in partnership and ”</InlineAmendment>
.
</Text>
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3
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<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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<Pnumber>
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4
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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<Pnumber>5</Pnumber>
<P1para>
<Text>
In section 533(4) after “1949” there shall be inserted the words
<InlineAmendment>“ , sections 55 to 59 of the Patents Act 1977 ”</InlineAmendment>
.
</Text>
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<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/6/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/6" id="schedule-13-paragraph-6" RestrictExtent="E+W+S+N.I." RestrictStartDate="2006-04-06">
<Pnumber>
<CommentaryRef Ref="key-c43ef6b1ac88501205d94074595782db"/>
6
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7" RestrictEndDate="2016-09-15" id="schedule-13-paragraph-7">
<Pnumber>7</Pnumber>
<P1para>
<Text>In section 824—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/a/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/a" id="schedule-13-paragraph-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1) the following paragraphs shall be substituted for paragraphs (a) and (b)—</Text>
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<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>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</Text>
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<Pnumber>b</Pnumber>
<P3para>
<Text>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,</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/b/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/b" id="schedule-13-paragraph-7-b">
<Pnumber>
<CommentaryRef Ref="c13531731"/>
b
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<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/c/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/c" id="schedule-13-paragraph-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
in subsection (2) for the words “Subsection (1)” there shall be substituted the words
<InlineAmendment>“ Subsections (1) and (1A) ”</InlineAmendment>
and for the words “it applies to a repayment falling within that subsection” there shall be substituted the words
<InlineAmendment>“ they apply to a repayment falling within subsection (1) ”</InlineAmendment>
,
</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/d/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/d" id="schedule-13-paragraph-7-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the following subsection shall be inserted after that subsection—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>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.</Text>
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</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/e/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/e" id="schedule-13-paragraph-7-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>in subsection (3) the following paragraph shall be inserted after paragraph (a)—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>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;</Text>
</P3para>
</P3>
</BlockAmendment>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/f/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/f" id="schedule-13-paragraph-7-f">
<Pnumber>
<CommentaryRef Ref="c13531731"/>
f
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/8/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/8" id="schedule-13-paragraph-8">
<Pnumber>
<CommentaryRef Ref="c13531751"/>
8
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/9/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/9" id="schedule-13-paragraph-9">
<Pnumber>9</Pnumber>
<P1para>
<Text>
In paragraph 2 of Schedule 10 after sub-paragraph (c) there shall be inserted the word
<InlineAmendment>“ or ”</InlineAmendment>
.
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/10/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/10" id="schedule-13-paragraph-10">
<Pnumber>10</Pnumber>
<P1para>
<Text>
In paragraph 17(2)(a) of Schedule 15 after the words “but the old policy was” there shall be inserted the word
<InlineAmendment>“ not ”</InlineAmendment>
.
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/11/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/11" id="schedule-13-paragraph-11">
<Pnumber>11</Pnumber>
<P1para>
<Text>
In paragraph 18(2) of that Schedule for “1 to 9” there shall be substituted
<InlineAmendment>“ 1, 2, 3(5) to (11), 4 to 9 ”</InlineAmendment>
.
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/12/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/12" RestrictEndDate="2009-12-01" id="schedule-13-paragraph-12">
<Pnumber>12</Pnumber>
<P1para>
<Text>
In paragraph 4(3)(b) of Schedule 27 for “416” there shall be substituted
<InlineAmendment>“ 75 ”</InlineAmendment>
.
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/13/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/13" id="schedule-13-paragraph-13">
<Pnumber>13</Pnumber>
<P1para>
<Text>
In paragraph 8 of Schedule 29 for the words “added after paragraph (f)” there shall be substituted the words
<InlineAmendment>“ substituted for paragraph (g) ”</InlineAmendment>
.
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/14/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/14" id="schedule-13-paragraph-14">
<Pnumber>14</Pnumber>
<P1para>
<Text>In the Table in paragraph 32 of that Schedule the amendments of —</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/14/a/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/14/a" id="schedule-13-paragraph-14-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
section 55(1)(g) of the
<CommentaryRef Ref="c13531761"/>
Taxes Management Act 1970,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/14/b/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/14/b" id="schedule-13-paragraph-14-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
section 108(9)(b) of the
<CommentaryRef Ref="c13531771"/>
Finance Act 1980, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/14/c/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/14/c" id="schedule-13-paragraph-14-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
section 80(5)(b) of the
<CommentaryRef Ref="c13531781"/>
Finance Act 1985,
</Text>
</P3para>
</P3>
<Text>shall be omitted.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/15/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/15" id="schedule-13-paragraph-15">
<Pnumber>15</Pnumber>
<P1para>
<Text>
The repeals made in section 47 of the Finance (
<Abbreviation Expansion="Number">No.</Abbreviation>
2) Act 1975 shall be treated as never having had effect.
</Text>
</P1para>
</P1>
</Part>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/part/II" NumberOfProvisions="10" id="schedule-13-part-II">
<Number>Part II</Number>
<Title> Amendments of Other Enactments</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-capital-gains-tax-act-1979-c14/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/part/II/crossheading/the-capital-gains-tax-act-1979-c14" NumberOfProvisions="3" id="schedule-13-part-II-crossheading-the-capital-gains-tax-act-1979-c14">
<Title> The Capital Gains Tax Act 1979 (c.14)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/16/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/16" RestrictExtent="E+W+S+N.I." RestrictStartDate="1992-03-06" id="schedule-13-paragraph-16">
<Pnumber>
<CommentaryRef Ref="c13531791"/>
16
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/17/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/17" RestrictExtent="E+W+S+N.I." RestrictStartDate="1992-03-06" id="schedule-13-paragraph-17">
<Pnumber>
<CommentaryRef Ref="c13531801"/>
17
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/18/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/18" RestrictExtent="E+W+S+N.I." RestrictStartDate="1992-03-06" id="schedule-13-paragraph-18">
<Pnumber>
<CommentaryRef Ref="c13531811"/>
18
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1980-c48/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1980-c48" NumberOfProvisions="2" id="schedule-13-part-II-crossheading-the-finance-act-1980-c48">
<Title> The Finance Act 1980 (c.48)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/19/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/19" id="schedule-13-paragraph-19">
<Pnumber>19</Pnumber>
<P1para>
<Text>
In section 101 of the Finance Act 1980 for the words “60 above” there shall be substituted the words
<InlineAmendment>“468(5) of the Taxes Act 1988”</InlineAmendment>
.
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/20/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/20" id="schedule-13-paragraph-20">
<Pnumber>20</Pnumber>
<P1para>
<Text>
In section 109(8)(b) of that Act for the words “Part II of that Act” there shall be substituted the words
<InlineAmendment>“ Chapter V of Part XII of the Taxes Act 1988 ”</InlineAmendment>
.
</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1981-c35/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1981-c35" NumberOfProvisions="1" id="schedule-13-part-II-crossheading-the-finance-act-1981-c35">
<Title> The Finance Act 1981 (c.35)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/21/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/21" RestrictExtent="E+W+S+N.I." RestrictStartDate="1991-07-27" id="schedule-13-paragraph-21">
<Pnumber>
<CommentaryRef Ref="c13531841"/>
21
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1984-c43/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1984-c43" NumberOfProvisions="1" id="schedule-13-part-II-crossheading-the-finance-act-1984-c43">
<Title> The Finance Act 1984 (c.43)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/22/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/22" id="schedule-13-paragraph-22">
<Pnumber>22</Pnumber>
<P1para>
<Text>
In section 80(5)(b) of the Finance Act 1984 for the words “13 of the
<CommentaryRef Ref="c13531851"/>
Oil Taxation Act 1975” there shall be substituted the words
<InlineAmendment>“ 492 of the Taxes Act 1988 ”</InlineAmendment>
.
</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1986-c41/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1986-c41" NumberOfProvisions="1" id="schedule-13-part-II-crossheading-the-finance-act-1986-c41">
<Title> The Finance Act 1986 (c.41)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/23/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/23" id="schedule-13-paragraph-23">
<Pnumber>
<CommentaryRef Ref="c13531861"/>
23
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1987-c16/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/part/II/crossheading/the-finance-act-1987-c16" NumberOfProvisions="1" id="schedule-13-part-II-crossheading-the-finance-act-1987-c16">
<Title> The Finance Act 1987 (c.16)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/24/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/24" id="schedule-13-paragraph-24">
<Pnumber>24</Pnumber>
<P1para>
<Text>
The repeals made by the Finance Act 1987 in section 47 of the
<CommentaryRef Ref="c13531871"/>
Finance (No. 2) Act 1975 shall be treated as never having had effect.
</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/part/II/crossheading/commencement/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/part/II/crossheading/commencement" NumberOfProvisions="1" id="schedule-13-part-II-crossheading-commencement">
<Title> Commencement</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/25/2007-11-29" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/25" id="schedule-13-paragraph-25">
<Pnumber>25</Pnumber>
<P1para>
<Text>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.</Text>
</P1para>
</P1>
</Pblock>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c13531721" Type="F">
<Para>
<Text>
<CitationSubRef id="c01600" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/4" SectionRef="schedule-13-paragraph-4">Sch. 13 para. 4</CitationSubRef>
repealed (19.3.1997 with effect as mentioned in Sch. 18 Pt. VI(3) of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01601" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01602" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113" CitationRef="c01601" SectionRef="section-113">s. 113</CitationSubRef>
,
<CitationSubRef id="c01603" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/VI/3" Operative="true" CitationRef="c01601" SectionRef="schedule-18-part-VI-3">Sch. 18 Pt. VI(3)</CitationSubRef>
, notes 1-3
</Text>
</Para>
</Commentary>
<Commentary id="c13531731" Type="F">
<Para>
<Text>
<CitationSubRef id="c01604" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/b" SectionRef="schedule-13-paragraph-7-b">Sch. 13 para. 7(b)</CitationSubRef>
and (f) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c01605" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 63:1)</Citation>
,
<CitationSubRef id="c01606" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1" CitationRef="c01605" SectionRef="section-187-1">ss. 187(1)</CitationSubRef>
,
<CitationSubRef id="c01607" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/178/7" CitationRef="c01605" SectionRef="section-178-7">178(7)</CitationSubRef>
,
<CitationSubRef id="c01608" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/X" Operative="true" CitationRef="c01605" SectionRef="schedule-17-part-X">Sch. 17 Pt. X</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13531751" Type="F">
<Para>
<Text>
<CitationSubRef id="c01609" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/8" SectionRef="schedule-13-paragraph-8">Sch. 13 para. 8</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c01610" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 63:1)</Citation>
,
<CitationSubRef id="c01611" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1" CitationRef="c01610" SectionRef="section-187-1">ss. 187(1)</CitationSubRef>
,
<CitationSubRef id="c01612" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/178/7" CitationRef="c01610" SectionRef="section-178-7">178(7)</CitationSubRef>
,
<CitationSubRef id="c01613" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/X" Operative="true" CitationRef="c01610" SectionRef="schedule-17-part-X">Sch. 17 Pt. X</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13531761" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/9" id="c01614" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="9">1970 c. 9</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13531771" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/48" id="c01615" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="48">1980 c. 48</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13531781" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c01616" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54">1985 c. 54</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13531791" Type="F">
<Para>
<Text>
<CitationSubRef id="c01617" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/16" SectionRef="schedule-13-paragraph-16">Sch. 13 para. 16</CitationSubRef>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c01618" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
<CitationSubRef id="c01619" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c01618" SectionRef="section-289">ss. 289</CitationSubRef>
,
<CitationSubRef id="c01620" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01618" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01621" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c01618" SectionRef="schedule-12">Sch.12</CitationSubRef>
(with
<CitationSubRef id="c01622" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c01618" SectionRef="section-201-3">ss. 201(3)</CitationSubRef>
,
<CitationSubRef id="c01623" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01618" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01624" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c01618" SectionRef="schedule-11-paragraph-22">Sch. 11 paras. 22</CitationSubRef>
,
<CitationSubRef id="c01625" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2" CitationRef="c01618" SectionRef="schedule-11-paragraph-26-2">26(2)</CitationSubRef>
,
<CitationSubRef id="c01626" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c01618" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c13531801" Type="F">
<Para>
<Text>
<CitationSubRef id="c01627" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/17" SectionRef="schedule-13-paragraph-17">Sch. 13 para. 17</CitationSubRef>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c01628" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
<CitationSubRef id="c01629" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c01628" SectionRef="section-289">ss. 289</CitationSubRef>
,
<CitationSubRef id="c01630" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01628" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01631" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c01628" SectionRef="schedule-12">Sch.12</CitationSubRef>
(with
<CitationSubRef id="c01632" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c01628" SectionRef="section-201-3">ss. 201(3)</CitationSubRef>
,
<CitationSubRef id="c01633" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01628" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01634" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c01628" SectionRef="schedule-11-paragraph-22">Sch. 11 paras. 22</CitationSubRef>
,
<CitationSubRef id="c01635" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2" CitationRef="c01628" SectionRef="schedule-11-paragraph-26-2">26(2)</CitationSubRef>
,
<CitationSubRef id="c01636" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c01628" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c13531811" Type="F">
<Para>
<Text>
<CitationSubRef id="c01637" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/18" SectionRef="schedule-13-paragraph-18">Sch. 13 para. 18</CitationSubRef>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c01638" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
<CitationSubRef id="c01639" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c01638" SectionRef="section-289">ss. 289</CitationSubRef>
,
<CitationSubRef id="c01640" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01638" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01641" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c01638" SectionRef="schedule-12">Sch.12</CitationSubRef>
(with
<CitationSubRef id="c01642" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c01638" SectionRef="section-201-3">ss. 201(3)</CitationSubRef>
,
<CitationSubRef id="c01643" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01638" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01644" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c01638" SectionRef="schedule-11-paragraph-22">Sch. 11 paras. 22</CitationSubRef>
,
<CitationSubRef id="c01645" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2" CitationRef="c01638" SectionRef="schedule-11-paragraph-26-2">26(2)</CitationSubRef>
,
<CitationSubRef id="c01646" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c01638" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c13531841" Type="F">
<Para>
<Text>
<CitationSubRef id="c01647" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/21" SectionRef="schedule-13-paragraph-21">Sch. 13 para. 21</CitationSubRef>
repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) note 1 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c01648" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c01649" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139" CitationRef="c01648" SectionRef="section-139">s. 139</CitationSubRef>
,
<CitationSubRef id="c01650" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/V/5" Operative="true" CitationRef="c01648" SectionRef="schedule-20-part-V-5">Sch. 20 Pt. V(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c13531851" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/45" id="c01651" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="45">1975 c. 45</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13531861" Type="F">
<Para>
<Text>
<CitationSubRef id="c01652" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/23" SectionRef="schedule-13-paragraph-23">Sch. 13 para. 23</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c01653" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 114)</Citation>
,
<CitationSubRef id="c01654" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/110" CitationRef="c01653" SectionRef="section-110">ss. 110</CitationSubRef>
,
<CitationSubRef id="c01655" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132" CitationRef="c01653" SectionRef="section-132">132</CitationSubRef>
,
<CitationSubRef id="c01656" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/VII" Operative="true" CitationRef="c01653" SectionRef="schedule-19-part-VII">Sch. 19 Pt. VII</CitationSubRef>
and Sch. 13 para. 23 expressed to be repealed (19.3.1997 with effect in accordance with s. 104 of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01657" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01658" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113" CitationRef="c01657" SectionRef="section-113">s. 113</CitationSubRef>
,
<CitationSubRef id="c01659" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/VII" Operative="true" CitationRef="c01657" SectionRef="schedule-18-part-VII">Sch. 18 Pt. VII</CitationSubRef>
, note 10
</Text>
</Para>
</Commentary>
<Commentary id="c13531871" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/45" id="c01660" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="45">1975 c. 45</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="key-ea1b4ddfef2cb49d2695accbab15043c" Type="F">
<Para>
<Text>
<CitationSubRef id="crijqg222-00004" SectionRef="schedule-13-paragraph-3" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/3">Sch. 13 para. 3</CitationSubRef>
repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="crijqg222-00005" Class="UnitedKingdomPublicGeneralAct" Year="2003" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef id="crijqg222-00006" CitationRef="crijqg222-00005" SectionRef="section-723" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/723">s. 723</CitationSubRef>
,
<CitationSubRef id="crijqg222-00007" CitationRef="crijqg222-00005" SectionRef="schedule-8-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/8/part/1" Operative="true">Sch. 8 Pt. 1</CitationSubRef>
(with
<CitationSubRef id="crijqg222-00008" CitationRef="crijqg222-00005" SectionRef="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/7">Sch. 7</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-c43ef6b1ac88501205d94074595782db" Type="F">
<Para>
<Text>
<CitationSubRef id="crilngi52-00004" SectionRef="schedule-13-paragraph-6" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/6">Sch. 13 para. 6</CitationSubRef>
repealed (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="crilngi52-00005" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="crilngi52-00006" CitationRef="crilngi52-00005" SectionRef="schedule-42-part-3" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/3" Operative="true">Sch. 42 Pt. 3</CitationSubRef>
(with
<CitationSubRef id="crilngi52-00007" CitationRef="crilngi52-00005" SectionRef="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>