SCHEDULES
C1SCHEDULE 18Repeals
Part VI Income Tax, Corporation Tax and Capital Gains Tax
3
The repeal of Schedule 8 to the Taxes Act 1988 does not affect the application of any of the provisions of paragraph 7 of that Schedule by any of—
a
section 360A(5) and (7) of that Act;
F1b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
paragraph 16(4) and (6) of Schedule 5 to the Finance Act 1989.
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 200A(3)(b), the word “either” before sub-paragraph (i). |
This repeal has effect in accordance with section 63(3) of this Act.
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 617(3), the words “and (5)”. |
This repeal has effect in accordance with section 65 of this Act.
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 76(2A)(b), sub-paragraph (iv) and the word “and” immediately preceding it. |
Section 434B(2). | ||
In section 490(2), the words from “but if” onwards. | ||
1991 c. 31. | The Finance Act 1991. | In Schedule 7, paragraph 16(3) and (4). |
1995 c. 4. | The Finance Act 1995. | In Schedule 8, paragraph 21(1). |
1996 c. 8. | The Finance Act 1996. | Section 165(3). |
These repeals have effect in relation to accounting periods beginning after 5th March 1997.
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 118G(5)(a), the words “or applied in defraying expenses of the trustees”. In section 231(1), the words “95(1)(b),”. |
In section 481(4A), the words “or applied in defraying expenses of the trustees”. | ||
In section 686(2), paragraph (d) and the word “and” immediately preceding it. | ||
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 5(2)— (a) paragraph (c); and (b) in paragraph (d), the words “or applied as mentioned in paragraph (c) above”. |
S. 76(7) amendment to earlier affecting provision S.I. 1992/1655, reg. 4 (19.3.1997) by The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997 (S.I. 1997/471), reg. 4