SCHEDULES
SCHEDULE 6 Amendments in connection with charge under Schedule A
The Taxes Act 1988
F11
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2
In section 18(3) of that Act (Cases under Schedule D), in Case I, at the end there shall be inserted “
but not contained in Schedule A
”
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3
Sections 22 and 23 of that Act (assessments to income tax under Schedule A and collection from lessees and agents) shall cease to have effect.
F24
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F35
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F46
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F57
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F68
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F79
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F810
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F911
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F1012
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F1113
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F1214
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F1315
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F1416
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F31F3417
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F1518
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F3319
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F1620
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F1721
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F1822
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F1923
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F2024
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F2125
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26
In section 692(1) of that Act (reimbursement of settlor), for the words from “the profits” onwards there shall be substituted “
either the profits of a trade carried on by the settlor or the profits of a Schedule A business so carried on
”
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27
In section 779(13)(a) of that Act (definition of relevant tax relief for the purposes of anti-avoidance provisions), the words “allowable by virtue of sections 25, 26 and 28 to 31 and Schedule 1” shall be omitted.
28
In section 832(1) of that Act (interpretation of the Tax Acts), after the definition of “recognised clearing system” there shall be inserted the following definition—
“Schedule A business” means any business the profits or gains of which are chargeable to income tax under Schedule A, including the business in the course of which any transaction is by virtue of paragraph 1(2) of that Schedule to be treated as entered into;
The Capital Allowances Act 1990 (c. 1)
F2229
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F2330
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F2431
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F2532
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F2633
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F2734
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F2835
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The Taxation of Chargeable Gains Act 1992 (c. 12)
F2936
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F3037
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The Finance (No. 2) Act 1992 (c. 48)
F3238
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