Finance Act 1998

Section 46(3).

SCHEDULE 7 U.K. Removal of unnecessary references to gains

The following are the provisions of the Taxes Acts in which the amendments specified in section 46(3) are to be made.

1 In the Taxes Act 1988: sections 53(1) and (3), 55(1), 60(1) and (2) (twice), 61(1) (twice), 63A(1), (3) and (5), 65(2A) and (5)(b), 65A(2), 68(1), 74(1) opening words and paragraph (m), 77(1) and (2)(a)(i), 79(1), 79A(1), 80(10), 82(1) and (5), 83, 84A(2)(a), 85(1)(a), 85A(2)(a), 86(2) definition of “deductible", 86A(2)(a), 87(2) and (6), 88(a), 89 (twice), 90(1)(a), 91(1) and (4)(a)(i), 91A(2) and (3)(a), 91B(2), (5)(a) and (6)(a), 91C(b), 94(1), 96(7), 97, 99(1) and (2), 100(1), (1D) and (1E) (twice each), 101(1) (twice) and (2)(a), 102(1), 103(1), (2)(a) (twice), (2)(b) (twice), (4)(a) and (5), 104(1) (twice), (2), (4), (5) and (7), 105(1)(a) (twice) and (4), 106(2), 107, 109(1)(b), 109A(2)(d), (4) and (4A), 110(3) (twice), (4) and (5) (three times), 110A(1), 111(2), (3) and (4) (twice), (7) (twice), (8)(a) and (11), 112(1A) and (1B), 113(1), 117(1), (3)(b) and (4), 118(1), 160(1C)(b), 291A(3)(f)(ii) (twice), 368(3) and (4)(a), 375A(1)(b), 379A(1)(a), (1)(b) (twice) and (7), 382(3), 385(4) (three times), 386(1), 388(1), (4) (four times), (5) (in the first two places) and (7), 400(6), 401(1)(b), 486(10) (twice), 491(3) (twice), (4), (5), (6), (8)(b) (twice) and (11), 509(1) (twice), 526(1)(b), 528(1)(a), 556(3)(a), 557 side note, (1) (twice) and (2)(a), (b) and (c), 559(4)(b) and (5) (twice), 568(1), 570(1), 577(1)(a) and (9), 577A(1) and (1A), 579(2), 588(3), 589A(8), 730C(1), 770(2)(a)(iii) and (b)(iii), 776(6)(a) and (b), 779(13)(b), 780(3)(a), 781(4)(a) and (5)(b), 782(1)(a), (2) and (3), 785 definition of “capital sum” where the words first occur, 830(4) in the second place, Schedule 5, paragraphs 1(1), 2(6) meaning of “qualifying year of assessment", 3(1) and (4)(b), 5(1), 6(4) meaning of “qualifying year of assessment" and (5) and 8(7) (three times), Schedule 21, paragraph 6(1)(b) and (3) (twice).

2 U.K. In the M1 Finance Act 1988: section 73(2), Schedule 12, paragraph 2(2).

Marginal Citations

M1 1988 c.39.

3 U.K. In the M2 Finance Act 1989: sections 67(2)(a), 76(1) and (4)(a) and 112(1).

Marginal Citations

M2 1989 c.26.

4 In the M3 Capital Allowances Act 1990: sections 12, 17(1) (twice), 18(13), 23(1)(c), 33A(3), 35(2), 42(1)(b) (twice), 43(2), 44(2)(a), 45(2), (4) and (5), 65(3), 68(7) and (10) (twice), 69(1) and (2), 70(1), 71(1), 80(1)(b), 109(1)(c), 115(2A), 136 and 153(2)(b).

Marginal Citations

M3 1990 c.1.

5 U.K. In the M4 Finance Act 1990: section 126(2).

Marginal Citations

M4 1990 c.29.

6 U.K. In the M5 Finance Act 1991: section 121.

Marginal Citations

M5 1991 c.31.

7 U.K. In the M6 Taxation of Chargeable Gains Act 1992: sections 39(1) (in the first place) and (2) (in both places), 41(4) and (5) and 164L(8) (twice).

Marginal Citations

M6 1992 c.12.

8 In the M7 Finance (No. 2) Act 1992: section 42(8) and Schedule 12, paragraphs 3(3)(c) and 4(2) (twice).

Marginal Citations

M7 1992 c.48.

9 U.K. In the M8 Finance Act 1994: Schedule 24, paragraph 12(2).

Marginal Citations

M8 1994 c.9.

10 U.K. In the M9 Finance Act 1995: section 126(6) and (7).

Marginal Citations

M9 1995 c.4.

11 U.K. In the M10 Finance Act 1996: sections 80(2) (in the second place) and 82(2)(a) and (b).

Marginal Citations

M10 1996 c.8.

12 U.K. In the M11 Finance Act 1997: Schedule 12, paragraph 8(4)(a).

Marginal Citations

M11 1997 c.16.