Finance Act 1989

Part VIII Management

Chapter	Short title	Extent of repeal
1. The repeals in sections 16, 53 and 98 of the Taxes Management Act 1970 have effect in accordance with section 164 of this Act. 2. The repeals in sections 20 and 20B of the Taxes Management Act 1970 and section 126 of the Finance Act 1988 have effect with respect to notices given, or warrants issued, on or after the day on which this Act is passed. 3. The repeals of sections 37 to 39, in section 40, of section 41 and in section 118 of the Taxes Management Act 1970 and in Schedule 3 to the Finance Act 1988 have effect in accordance with section 149 of this Act. 4. The repeals in section 61 of the Taxes Management Act 1970 come into force on the day appointed under section 152(7) of this Act. 5. The repeals in sections 86 and 87 of the Taxes Management Act 1970, the Finance (No.2) Act 1975, the Finance Act 1980 and sections 824 and 825 of the Income and Corporation Taxes Act 1988 have effect in accordance with section 158 of this Act. 6. The repeal in the Finance Act 1982 has effect in accordance with section 156(4) of this Act. 7. The repeal of subsection (2) of section 165 of this Act has effect in relation to failures beginning on or after the day appointed under that subsection.
1970 c. 9.	The Taxes Management Act 1970.	Section 16(6).
		In section 20, subsections (4) and (5) and, in subsection (6), the words “and in relation” onwards.
		In section 20B(7), the words from “to a person” to “daughter”.
		Sections 37 to 39.
		In section 40(2), the words “Subject to section 41 below,”.
		Section 41.
		In section 53(1), the words “and the reference” onwards.
		In section 61(5), the words “within the said five days” and the words from “The costs” to “the collector, and”.
		Section 62(3), so far as unrepealed.
		Section 64(3), so far as unrepealed.
		Section 70(5).
		Section 86(6).
		Section 87(4) and (5).
		In section 98, in the Table, in column 1, in the entry relating to Part III of the Taxes Management Act 1970, the words “, except sections 16 and 24(2)” and the entry relating to section 481(5)(k) of the Income and Corporation Taxes Act 1988.
		In section 118(1), the definition of “neglect”.
1973 c. 51.	The Finance Act 1973.	In Schedule 16A, paragraph 10.
1975 c. 45.	The Finance (No.2) Act 1975.	In section 47(1), the words “of not less than £25”.
1976 c. 24.	The Development Land Tax Act 1976.	In Schedule 8, paragraphs 17 and 18, so far as unrepealed.
1980 c. 48.	The Finance Act 1980.	Section 62.
1982 c. 39.	The Finance Act 1982.	Section 69.
1987 c. 51.	The Finance (No.2) Act 1987.	In section 84, subsections (1) to (3) and (5) to (8).
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 824, in subsections (1)(a) and (b), the words “of not less than £25” and, in subsection (5), the words “of not less than £25” and paragraph (b) and the word “and” preceding it.
		In section 825(2), the words “of not less than £100”.
		In Schedule 19A, paragraph 10.
1988 c. 39.	The Finance Act 1988.	In section 126, subsection (1) and, in subsection (4)(b), the words “and (9)”.
		In Schedule 3, paragraph 29.
1989 c. 26.	The Finance Act 1989.	Section 165(2).