Finance Act 1998

(28) U.K. Company tax returns etc.

Chapter	Short title	Extent of repeal
1970 c. 9.	The Taxes Management Act 1970.	Section 10.
		Section 11.
		Sections 11AA to 11AE.
		In section 12(2), the words “or section 11".
		In section 12B(1), the words “, 11".
		In section 19A(1), the words “, 11AB(1)".
		In section 28A— (a) in subsection (1), the words “or 11AB(1)"; (b) in subsection (7B), paragraph (b) and the word “and" preceding it; (c) subsection (7C).
		Sections 28AA and 28AB.
		Sections 28D, 28E and 28F.
		In section 29— (a) in subsection (3)(b), the words “in the case of a return under section 8 or 8A,"; (b) subsection (10).
		In section 30— (a) in subsection (2)(a), the words “or 825"; (b) subsection (2A); (c) in subsection (3), the words “or corporation tax"; (d) subsections (3A) and (4A).
		Section 33(5)(c).
		In section 33A(1), the words “under section 9 or 11AA of this Act".
		Sections 41A, 41B and 41C.
		In section 42— (a) in subsections (2), (9) and (11)(a), the words “, 11"; (b) subsections (4) and (4A); (c) in subsection (5), the words from “and the reference in subsection (4)" to the end; (d) subsection (13)(c).
		In section 46(2), the words “and in particular save as provided by section 29 of this Act".
		In section 65(3), the words from “for the recovery of" to the end of paragraph (b).
		Section 94.
		Section 96.
		In section 97A, paragraph (b) and the word “or" preceding it.
1987 c. 51.	The Finance (No.2) Act 1987.	Sections 82 and 83.
		Section 88.
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 7— (a) in subsection (2), the words “by an assessment made"; (b) subsections (5) to (7).
		In section 11(3), the words “by an assessment made".
		In section 419(4), the words “by discharge or repayment".
		In Schedule 13A— (a) in paragraph 14(1), the words from “(which correspond" to “Management Act)"; (b) in paragraph 14(8), the words from “against an amendment" to the end.
		Schedule 17A.
		In Schedule 29, in paragraph 10— (a) in sub-paragraph (3), the words “and (3A)"; and (b) sub-paragraph (7).
1988 c. 39.	The Finance Act 1988.	Section 121.
1990 c. 1.	The Capital Allowances Act 1990.	Section 145A.
		Schedule A1.
1990 c. 29.	The Finance Act 1990.	Section 91.
		Section 95.
		Section 98(3).
		Section 100.
		Section 102.
		Schedules 15 and 16.
1993 c. 34.	The Finance Act 1993.	In Schedule 14, paragraphs 1, 2 and 6.
1994 c. 9.	The Finance Act 1994.	Sections 181 to 183.
		Section 195.
		Section 197.
		In Schedule 19, paragraphs 8(1), 10, 14 to 16, 17(3) and 19.
1995 c. 4.	The Finance Act 1995.	Section 104(5).
		Section 107(5) and (6).
1996 c. 8.	The Finance Act 1996.	Section 121(5).
		Section 170.
		In Schedule 19, in paragraph 2, the words “11AB(1),".
		In Schedule 20, paragraph 28(5).
		In Schedule 24, paragraphs 2 to 4, 6, 7, 8(2) and 13.
		In Schedule 34, paragraph 1(8).
1997 c. 58.	The Finance (No.2) Act 1997.	In Schedule 4, paragraph 3.
1998 c. 36.	The Finance Act 1998.	In Schedule 3, paragraph 5.
		In Schedule 5, paragraph 33.

These repeals have effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of section 117 of this Act.