SCHEDULES
SCHEDULE 14 Repeals
Part VII Capital Gains: General
Chapter | Short title | Extent of repeal |
|---|---|---|
1970 c. 10. | The Income and Corporation Taxes Act 1970. | In section 280(1)(b), the words “unless the ulti-mate disposal occured before 30th April 1969,”. |
1979 c. 14. | The Capital Gains Tax Act 1979. | Section 3.In section 101(8), the words “(being a time after 30th July 1978)”. |
1985 c. 54. | The Finance Act 1985. | In section 68(4), the words “to which this subsection applies”.In Schedule 20, paragraph 16(4)(a) and (5). |
1987 c. 16. | The Finance Act 1987. | Section 47. |
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In Schedule 29, in the Table in paragraph 32, the entries relating to section 266(4) of the Companies Act 1985 and the entries relating to Article 274(4) of the Companies (North-ern Ireland) Order 1986. |
1
The repeals in the Income and Corporation Taxes Act 1988 have effect for companies’ accounting periods ending after 5th April 1988.
2
The remaining repeals have effect in relation to disposals made on or after 6th April 1988.