| (1) Rates of interest | ||
|---|---|---|
| Chapter | Short title | Extent of repeal |
| 1994 c. 9. | The Finance Act 1994. | In Schedule 6, paragraph 11. |
| In Schedule 7, paragraph 21(5). | ||
| 1994 c. 23. | The Value Added Tax Act 1994. | Section 74(6). |
Subsection (7) of section 197 of this Act applies in relation to these repeals as it applies in relation to subsection (6) of that section.
| (2) Banks | ||
|---|---|---|
| Chapter | Short title | Extent of repeal |
| 1984 c. 51. | The Inheritance Tax Act 1984. | In section 157(5), paragraph (b) and the word “and” immediately preceding it. |
| 1987 c. 22. | The Banking Act 1987. | In Schedule 6, paragraph 17. |
These repeals have effect in accordance with Schedule 37 to this Act.
| (3) Quotation and listing of securities | ||
|---|---|---|
| Chapter | Short title | Extent of repeal |
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | Section 288(4). |
This repeal has effect in relation to times falling on or after 1st April 1996.
| (4) Enactment of extra-statutory concessions | ||
|---|---|---|
| Chapter | Short title | Extent of repeal |
| 1891 c. 38. | The Stamp Duties Management Act 1891. | In section 9(7)(e), the words from “which is inadvertently” to “executed and duly stamped, or”. |
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 72(5), the word “life” in the third place where it occurs. |
| In section 73(2), the word “life”. | ||
| Section 75. | ||
| In section 254— | ||
| (a) in subsections (6) and (7), the words “the inspector is satisfied that”; | ||
| (b) in subsection (8), the words “in the inspector’s opinion”; and | ||
| (c) in subsection (11), the words “the inspector was satisfied that”, “by the inspector” and “he was satisfied that”. | ||
These repeals have effect in accordance with Schedule 39 to this Act.