(2)U.K. Advance corporation tax
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1968 c. 2. | The Provisional Collection of Taxes Act 1968. | In section 1(1), the words “(including advance corporation tax)". |
| 1970 c. 9. | The Taxes Management Act 1970. | Section 10(4). |
| Insection 87, in subsection (1), the words “13 or", in subsection (2), paragraph (a), in subsection (6), the words “13 or" and, in subsection (7), the words “advance corporation tax and". | ||
| Section 87A(4), (4B) and (7). | ||
| Section 94(8). | ||
| In section 98, in the second column of the Table, the words “Schedule 13;" and “Schedule 13A, paragraphs 11, 12 and 13;". | ||
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 14(1) and (3) to (5). |
| Insection 75(2), the words “group income". | ||
| Insection 116(2), paragraph (d). | ||
| Sections 238 to 241. | ||
| Sections 245, 245A, 245B and 246. | ||
In section 247— (a) subsections (1), (2) and (3), (b) in subsection (5), the words “and shall not apply to a dividend" onwards, (c) in subsection (6), paragraph (a) and the words “advance corporation tax ought to have been paid or", “as the case may be", “paying or", “receiving or" and “the advance corporation tax had been duly paid or", (d) in subsection (7), the words “paying or" and “receiving or", and (e) in subsection (10), the words “dividends or", and “and references to “group income" shall be construed accordingly". | ||
| In section 248, in subsections (2) and (3), the words “dividends or other". | ||
| In section 252(1), paragraph (a). | ||
| In section 253, in subsection (1), paragraph (b) and the words “and to Schedule 13", subsection (2) and, in subsection (3)(a), the words “advance corporation tax or". | ||
| Section 255. | ||
| Section 434(3), (6) and (8). | ||
| Section 434C. | ||
| In section 490(1), the words “(including group income)". | ||
| Sections 497 to 499. | ||
| Section 703(4) to (6). | ||
| In section 704, in paragraph A, sub-paragraph (d). | ||
| Section 705(6) to (8). | ||
| Section 797(4) and (5). | ||
| In section 802(2)(a), the words “and group income". | ||
| In section 813(6), paragraph (b). | ||
| Section 826(2A), (7), (7AA) and (7CA). | ||
| In section 832(1), the definitions of “franked payment", “group income", “the rate of advance corporation tax" and “surplus of franked investment income". | ||
| Schedules 13 and 13A. | ||
| In Schedule 24, in paragraph 6, sub-paragraph (1)(a) and, in sub-paragraph (2), the words “dividends or", and paragraph 7. | ||
| In Schedule 26, paragraph 2. | ||
| In Schedule 29, paragraphs 10(4)(c) and (7). | ||
| 1989 c. 26. | The Finance Act 1989. | Section 97. |
| Section 98. | ||
| Section 99(2). | ||
| Section 149(3)(c). | ||
| 1990 c. 29. | The Finance Act 1990. | Section 45(6). |
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In Schedule 10, paragraph 14(15). |
| 1993 c. 34. | The Finance Act 1993. | Section 78. |
| Section 81. | ||
| In Schedule 6, paragraphs 12 and 16. | ||
| In Schedule 14, paragraphs 4(1) and 10(1), (3), (5) and (6). | ||
| 1994 c. 9. | The Finance Act 1994. | In Schedule 16, paragraphs 2, 3(1) to (4), (11) and (13) and 20(3). |
| 1995 c. 4. | The Finance Act 1995. | In Schedule 8, paragraphs 18, 19(3) and 22. |
| In Schedule 24, paragraphs 9 and 12(1), (2), (4) and (5). | ||
| 1996 c. 8. | The Finance Act 1996. | Section 139. |
| In Schedule 14, paragraphs 1(2) and 48(2). | ||
| In Schedule 23, paragraphs 1 to 3, 5 and 7 to 9. | ||
| Schedule 25. | ||
| 1997 c. 58. | The Finance (No. 2) Act 1997. | Section 50(2). |
| In Schedule 3, paragraph 3(3), (4), (6) and (7). | ||
| In Schedule 4, paragraphs 8, 9, 18 and 23. |
These repeals have effect in accordance with Schedule 3 to this Act.