Section 46(3).
The following are the provisions of the Taxes Acts in which the amendments specified in section 46(3) are to be made.
1U.K.In the Taxes Act 1988: sections 53(1) and (3), 55(1), F1... 74(1) opening words and paragraph (m), F1... 79(1), 79A(1), F1... 83, 84A(2)(a), 85(1)(a), 85A(2)(a), F2... 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), F1... 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), F1... 109A(2)(d), (4) and (4A), 110(3) (twice), (4) and (5) (three times), F1... 117(1), (3)(b) and (4), 118(1), 160(1C)(b), F3... , 368(3)F1... 375A(1)(b), F4... 400(6), 401(1)(b), 486(10) (twice), 491(3) (twice), (4), F1...(6), (8)(b) (twice) and (11), 509(1) (twice), 526(1)(b), F5. . . F1... F6. . . 568(1), 570(1), 577(1)(a) and (9), 577A(1) and (1A), 579(2), 588(3), 589A(8),F1... 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), 6F1...and (5) and 8(7) (three times), Schedule 21, paragraph 6(1)(b) and (3) (twice).
Textual Amendments
F1Words in Sch. 7 para. 1 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F2Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)
F3Words in Sch. 7 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034, Sch. 3 Pt. 2 (with Sch. 2)
F4Words in Sch. 7 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F5Words in Sch. 7 para. 1 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
F6Words in Sch. 7 para. 1 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(1) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(1) Note
2U.K.In the M1Finance Act 1988: section 73(2), Schedule 12, paragraph 2(2).
3U.K.In the M2Finance Act 1989: sections 67(2)(a), 76(1) and (4)(a) and 112(1).
F74U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
5U.K.In the M3Finance Act 1990: section 126(2).
6U.K.In the M4Finance Act 1991: section 121.
7U.K.In the M5Taxation 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).
8U.K.In the M6Finance (No. 2) Act 1992: section 42(8) and Schedule 12, paragraphs F8. . . 4(2) (twice).
Textual Amendments
F8Words in Sch. 7 para. 8 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(18) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(18) Note
Marginal Citations
9U.K.In the M7Finance Act 1994: Schedule 24, paragraph 12(2).
10U.K.In the M8Finance Act 1995: section 126(6) and (7).
11U.K.In the M9Finance Act 1996: sections 80(2) (in the second place) and 82(2)(a) and (b).
12U.K.In the M10Finance Act 1997: Schedule 12, paragraph 8(4)(a).