SCHEDULES
SCHEDULE 42Repeals
Part 1Excise duties
Short title and chapter | Extent of repeal |
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Hydrocarbon Oil Duties Act 1979 (c. 5) | In section 6AA(2), the word “or” preceding paragraph (b). In section 20AAB(3), “or (2)”. Schedule 2A. |
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Short title and chapter | Extent of repeal |
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Betting and Gaming Duties Act 1981 (c. 63) | In section 7B(2)(b), the words “the bet is made otherwise than by means of a totalisator and”. In section 12(4), the definition of “sponsored pool betting”. In Schedule 1, in paragraph 10(1), the words “, or that facilities for sponsored pool betting on those events are being or are to be provided,”. |
These repeals have effect in accordance with section 15(10) of this Act. |
Part 2Income Tax, Corporation Tax and Capital Gains Tax
Short title and chapter | Extent of repeal |
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Income and Corporation Taxes Act 1988 (c. 1) | In section 494—
In Schedule 24, paragraph 20. In Schedule 28AA—
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Finance Act 1998 (c. 36) | In Schedule 17, paragraph 24. |
Finance Act 2002 (c. 23) | In Schedule 29, in paragraph 92(3), paragraph (c) and the word “and” preceding it. |
Finance Act 2003 (c. 14) | In Schedule 33, paragraph 13(10). |
These repeals have effect in accordance with section 37 of this Act. |
Short title and chapter | Extent of repeal |
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Income and Corporation Taxes Act 1988 (c. 1) | Section 74(1)(n). In section 209—
In section 212—
Section 710(3)(a). In section 730A(5), the words “and (da)” |
Finance Act 1995 (c. 4) | Section 87(1), (3), (4) and (5). |
Finance Act 1996 (c. 8) | In Schedule 9, in paragraph 11A—
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These repeals have effect in accordance with section 37 of this Act. |
Short title and chapter | Extent of repeal |
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Income and Corporation Taxes Act 1988 (c. 1) | In section 77(1), the words from “and the incidental costs” onwards. |
Finance Act 1989 (c. 26) | In section 85(2), the word “or” at the end of paragraph (a) and paragraphs (c) to (d). Section 86(5), (5A) and (7). |
Finance Act 1990 (c. 29) | Section 44. In Schedule 7, paragraph 1. |
Finance Act 1991 (c. 31) | Section 47. In Schedule 7, paragraph 13(1). |
Finance Act 1995 (c. 4) | In Schedule 8, paragraphs 7 and 23(3). |
Finance Act 1996 (c. 8) | Section 164(1), (2) and (6). In Schedule 11, in paragraph 4(3), the word “net”. In Schedule 14, paragraph 8. In Schedule 31, paragraph 3 (1) and (2). |
Finance Act 1997 (c. 16) | Section 67(4)(a). |
Finance (No. 2) Act 1997 (c. 58) | In Schedule 3, paragraph 1. In Schedule 6, paragraph 2. |
Finance Act 1998 (c. 36) | In Schedule 3, paragraph 9. In Schedule 7, in paragraph 1 the words “86(2) definition of “deductible”,”. |
Finance Act 2000 (c. 17) | In Schedule 27, paragraph 7. |
Capital Allowances Act 2001 (c. 2) | In Schedule 2, paragraphs 15 and 70. |
Finance Act 2001 (c. 9) | In Schedule 23, paragraph 2. |
Finance Act 2003 (c. 14) | In Schedule 33, paragraphs 6(6), 8 (1) and 12(1). |
These repeals have effect in accordance with section 42 of this Act. |
Short title and chapter | Extent of repeal |
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Finance Act 1996 (c. 8) | In Schedule 9—
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These repeals have effect in accordance with Schedule 8 to this Act. |
Short title and chapter | Extent of repeal |
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Finance Act 2002 (c. 23) | In Schedule 26, in paragraph 33(4)(b), the words “issued by the Financial Services Authority”. |
This repeal has effect in accordance with Schedule 9 to this Act. |
Short title and chapter | Extent of repeal |
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Income and Corporation Taxes Act 1988 (c. 1) | In section 730A(6), paragraph (b) (but not the word “and” following it). Section 730BB(12). |
Finance Act 1996 (c. 8) | In section 84—
Section 84A(4) to (7). Section 88(2)(b) and (3)(b). Section 88A(5). Section 90. Sections 92 to 94 Section 96(3). In section 103(1)—
Section 103(5). In Schedule 9—
In Schedule 10, in paragraphs 2A (1) and 2B (1), the words “, notwithstanding section 84(2)(b) of this Act”. |
Finance Act 1997 (c. 16) | Section 83 (1) to (5). |
Finance Act 1999 (c. 16) | Section 65(7). |
Capital Allowances Act 2001 (c. 1) | In Schedule 2, paragraphs 88 and 89. |
Finance Act 2002 (c. 23) | Sections 72 to 77. In section 103(4)—
In Schedule 23, paragraphs 4, 5 and 8. In Schedule 24, paragraphs 1 to 6. In Schedule 25, paragraphs 4 to 6, 10 and 12. In Schedule 26—
In Schedule 27, paragraph 18. |
Finance Act 2003 (c. 14) | In Schedule 27, paragraph 3. |
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Short title and chapter | Extent of repeal |
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Taxes Management Act 1970 (c. 9) | In section 98, in the Table—
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Income and Corporation Taxes Act 1988 (c. 1) | In Part 13, Chapter 4. |
Companies Act 1989 (c. 40) | Section 139(5). In Schedule 10, paragraph 38(3). |
Finance Act 1994 (c. 9) | In Schedule 17, paragraph 5. |
Finance Act 1995 (c. 4) | Section 139. Schedule 27. |
Finance Act 1996 (c. 8) | Section 72(3). Section 178. |
Finance Act 1997 (c. 16) | Section 54(5). |
Finance Act 1998 (c. 36) | Section 55(2). Section 57. Schedule 8. |
Government of Wales Act 1998 (c. 38) | In Schedule 16, paragraph 58. |
Finance Act 1999 (c. 16) | Section 53. |
Finance Act 2002 (c. 23) | In section 40—
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Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In Schedule 6, paragraphs 58, 59, 60 and 61. |
Finance Act 2003 (c. 14) | Section 147(1). |
These repeals have effect in accordance with section 77 of this Act. |
Short title and chapter | Extent of repeal |
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Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 320(4) and (5). |
This repeal has effect in accordance with section 79(4) of this Act. |
Short title and chapter | Extent of repeal |
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Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In section 114(2), the word “and” following paragraph (b). In section 171, in subsection (2), the words “or van” and, in subsection (3), the words “or a van”. In Part 2 of Schedule 1, in the entry relating to the age of a car or van (in Chapter 6 of Part 3) and in the entry relating to the date of first registration (in relation to a car or van) (in Chapter 6 of Part 3), the words “or van”. In Part 3 of Schedule 7, paragraph 24. |
The repeals in section 171 of, and Schedule 1 to, the Income Tax (Earnings and Pensions) Act 2003 have effect for the year 2007-08 and subsequent years of assessment and the other repeals have effect for the year 2005-06 and subsequent years of assessment. |
Short title and chapter | Extent of repeal |
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Taxation of Chargeable Gains Act 1992 (c. 12) | Section 119A(8). |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 480(7). In section 484(7), the definition of “the Contributions and Benefits Act” and the word “and” preceding it. |
Finance Act 2003 (c. 14) | In Schedule 23, in paragraphs 21(4) and 22C(4), the words “increased by any amounts deducted under sections 481 and 482 of that Act”. |
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Short title and chapter | Extent of repeal |
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Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 421G. Section 429(5). Section 443(5). Section 446R(5). Section 449(4). In section 519(1), the word “and” at the end of paragraph (a). In section 524(1), the word “and” at the end of paragraph (a). Section 701(2)(c)(ii). |
Finance Act 2003 (c. 14) | In Schedule 21, paragraph 18(4). |
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Short title and chapter | Extent of repeal |
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Finance Act 2000 (c. 17) | In Schedule 20, paragraph 5(1ZA). |
Finance Act 2001 (c. 9) | In Schedule 22, paragraph 5(1A). |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 577(3). In section 677(1), in Part 2 of Table B, the entry relating to compensation payments where child support reduced because of a change in legislation. In Schedule 6—
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Short title and chapter | Extent of repeal |
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Income and Corporation Taxes Act 1988 (c. 1) | In section 289(1)(a), the words “wholly in cash”. In section 289A(8)(b), the words “it is shown that”. In section 293(4A), the words “which is in administration or receivership”. Section 303A(6)(a). In section 308—
In Schedule 28B—
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Taxation of Chargeable Gains Act 1992 (c. 12) | Section 151A(3). In Schedule 5B—
Schedule 5C. |
Finance Act 1995 (c. 4) | Section 72(4). Schedule 16. |
Finance Act 1998 (c. 36) | In section 73—
In Schedule 13—
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Finance Act 2000 (c. 17) | In Schedule 15—
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Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In Schedule 5, paragraph 11(2)(a) to (c) and (3). |
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Short title and chapter | Extent of repeal |
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Taxation of Chargeable Gains Act 1992 (c. 12) | Section 260(6A) and (6B). In section 281(3)(c), the words “nor dealt in on the Unlisted Securities Market”. |
Finance Act 1995 (c. 4) | Section 72(6). In Schedule 13, paragraph 4(2). |
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Short title and chapter | Extent of repeal |
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Taxation of Chargeable Gains Act 1992 (c. 12) | In section 223(4)(a), the words “or those provisions as applied by section 225”. |
This repeal has effect in accordance with paragraph 7(2) of Schedule 22 to this Act. |
Short title and chapter | Extent of repeal |
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Income and Corporation Taxes Act 1988 (c. 1) | In Schedule 23A, in paragraph 2A—
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Finance Act 2002 (c. 23) | Section 108(2). |
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Short title and chapter | Extent of repeal |
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Finance Act 2001 (c. 9) | In Schedule 28, paragraph 13. |
This repeal has effect in accordance with section 140(4) to (6) of this Act. |
Short title and chapter | Extent of repeal |
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Income and Corporation Taxes Act 1988 (c. 1) | Section 759 (1) and (1A). In section 760—
In Schedule 27—
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Taxation of Chargeable Gains Act 1992 (c. 12) | In Schedule 10, paragraph 14(46). |
Finance Act 1995 (c. 4) | Section 134 (1) to (3) and (8). |
Finance Act 1996 (c. 8) | In Schedule 10, paragraph 3. |
Finance Act 2002 (c. 23) | In Schedule 26, paragraph 35. |
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Short title and chapter | Extent of repeal |
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Income and Corporation Taxes Act 1988 (c. 1) | In section 298(5), the definition of “oil rig”. In paragraph 5 (1) of Schedule 28B, the definition of “oil rig”. |
Finance Act 2000 (c. 17) | In paragraph 28(6) of Schedule 15, the definition of “oil rig”. In Schedule 22, paragraph 20(5). |
Capital Allowances Act 2001 (c. 2) | Section 94(2)(b) and (3). Section 153(3). |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In section 305(6), the definition of “offshore installation”. In paragraph 18(8) of Schedule 5, the definition of “oil rig”. |
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Part 3Pension schemes etc
Short title and chapter | Extent of repeal |
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Taxes Management Act 1970 (c. 9) | In section 98, in the Table, in the first and second columns, the entries relating to regulations under section 602, 605, 612, 639 and 651A of the Income and Corporation Taxes Act 1988 and the entries relating to section 605 of that Act. In section 100(6)(a), the word “or” in the second place. |
Inheritance Tax Act 1984 (c. 51) | Section 12(3) and (4). In section 58(2), the words “part of or” and the words “fund or” (in both places). Section 151 (1) and (1A). |
Finance (No.2) Act 1987 (c. 51) | Section 98. |
Income and Corporation Taxes Act 1988 (c. 1) | In section 21A(2), the entry relating to section 76 of the Finance Act 1989. In section 336(1A)(b), sub-paragraph (iii) and the word “or” before it. Section 349B(3)(l) and (m). Section 438(8). In section 466(2), the definition of “pension business”. Section 512(2). Sections 590 to 594. Sections 598 to 599A. Sections 601 to 612. In section 613(4), the word “respective” and paragraphs (b) to (d). Sections 618 to 626. Section 628. Sections 630 to 640A. Section 641A. Sections 643 to 646D. Sections 648B to 651A. Sections 653 to 655. Section 658A. In section 659A(1), the words “592(2), 608(2)(a),”, the words “, 620(6) and 643(2)” and the words following paragraph (b). Sections 659B to 659D. In section 659E(2), the entries relating to sections 592(2), 608(2)(a), 620(6) and 643(2) of the Income and Corporation Taxes Act 1988. Schedules 22, 23 and 23ZA. In Schedule 29, in the Table in paragraph 32, the entries relating to sections 12(2), 151 and 152 of the Inheritance Tax Act 1984. |
Finance Act 1988 (c. 39) | Sections 54 to 56. In Schedule 3, paragraph 18. In Schedule 13, paragraph 6. |
Finance Act 1989 (c. 26) | Sections 75 to 77. Section 170(4)(a) and (b). Schedule 6. Schedule 7. In Schedule 12, paragraphs 15 and 16. |
Finance Act 1991 (c. 31) | Sections 34 to 36. |
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 99A(4)(c). In section 271—
In Schedule 1, paragraph 2(8). In Schedule 10, paragraph 14(21). |
Finance Act 1993 (c. 34) | Section 106. Section 107(4) to (7). Section 112. |
Pension Schemes Act 1993 (c. 48) | In Schedule 8, paragraph 20. |
Pension Schemes (Northern Ireland) Act 1993 (c. 49) | In Schedule 7, paragraph 22. |
Finance Act 1994 (c. 9) | Sections 103 to 107. |
Finance Act 1995 (c. 4) | Sections 58 to 61. In Schedule 8, paragraph 4(3). Schedule 11. |
Pensions Act 1995 (c. 26) | In Schedule 5, paragraph 12. |
Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) | In Schedule 3, paragraph 8. |
Finance Act 1996 (c. 8) | Section 172. In Schedule 21, paragraph 17. In Schedule 39, paragraph 2. |
Finance Act 1998 (c. 36) | Section 92. Sections 94 to 97. Section 98(1). Schedule 15. |
Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) | In Schedule 1, paragraphs 3 and 4. |
Finance Act 1999 (c. 16) | Section 52. In Schedule 5, paragraphs 4 and 5 and, in paragraph 6(2), the words “and 654”. In Schedule 10, paragraphs 1 to 10 and 12 to 18. |
Welfare Reform and Pensions Act 1999 (c. 30) | In Schedule 12, paragraph 13. |
Finance Act 2000 (c. 17) | Section 61. In Schedule 8, paragraph 83(2). Schedule 13. |
Capital Allowances Act 2001 (c. 2) | In Schedule 2, paragraphs 53 and 54. |
Finance Act 2001 (c. 9) | Section 74. |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 56(8). Section 224. In section 327(4), the entry relating to section 619 of the Income and Corporation Taxes Act 1988. In Part 6, Chapter 1. Section 407(3). Section 408(2). Section 492(2). In section 566(4), the entry relating to section 623. In Part 9, Chapters 6, 7, 8, 9, 13 and 16. Section 683(4). In Part 2 of Schedule 1, the entries relating to the following expressions: “administrator (in Chapter 2 of Part 6)”, “approved (in Chapter 8 of Part 9)”, “approved (in relation to retirement benefits scheme) (in Chapter 6 of Part 9)”, “approved retirement benefits scheme (in Chapter 6 of Part 9)”, “director (in Chapter 1 of Part 6)”, “employee (in Chapter 1 of Part 6)”, “employee (in Chapter 2 of Part 6)”, “employee (in Chapter 6 of Part 9)”, “employer (in Chapter 1 of Part 6)”, “employment (in Chapter 1 of Part 6)”, “exempt approved scheme (in Chapter 13 of Part 9)”, “ex-spouse (in Chapter 2 of Part 6)”, “ex-spouse (in Chapter 6 of Part 9)”, “former approved superannuation fund (in Chapter 7 of Part 9)”, “income withdrawal (in Chapter 8 of Part 9)”, “non-approved retirement benefits scheme (in Chapter 1 of Part 6)”, “non-approved retirement benefits scheme (in Chapter 2 of Part 6)”, “personal pension arrangements (in chapter 8 of Part 9)”, “personal pension scheme (in Chapter 8 of Part 9)”, “provision of benefits in respect of an employee (in Chapter 1 of Part 6)”, “provision of relevant benefits (in Chapter 2 of Part 6)”, “relative (in Chapter 2 of Part 6)”, “relevant benefits (in Chapter 1 of Part 6)”, “relevant benefits (in Chapter 2 of Part 6)”, “relevant statutory scheme (in Chapter 13 of Part 9)”, “retirement annuity contract (in Chapter 9 of Part 9)”, and “retirement benefits scheme (in Chapter 6 of Part 9)”. In Schedule 6, paragraphs 72, 73, 79, 80 (1) to (5), 82, 89, 90, 92 to 95, 97, 98, 99, 125(3) and 161. In Schedule 7, paragraph 41. |
Finance Act 2003 (c. 14) | In section 153(2)(a), the words “606(13),”. Section 174. In Schedule 24, in paragraph 2(1), the word “or” at the end of paragraph (a). In Schedule 27, paragraph 1(2). |
Finance Act 2004 (c. 12) | In Schedule 17, paragraphs 2 and 10(4). |
These repeals have effect on 6th April 2006 (but subject to Schedule 36 to this Act). |
Part 4Other taxes
Short title and chapter | Extent of repeal |
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Supreme Court Act 1981 (c. 54) | Section 109(3). |
Inheritance Tax Act 1984 (c. 51) | Section 256(1)(c) and (2). |
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Short title and chapter | Extent of repeal |
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Finance Act 2003 (c. 14) | In section 43(3), the word “and” preceding paragraph (c). In section 45(1), the word “and” preceding paragraph (b). In section 47(3), the words from “and section 58” to the end. In section 77(2)(a) and (b), the word “contractual”. In section 80(2), the words “or chargeable”. In section 119(2), the word “and” at the end of the entry for section 44(4). In Schedule 4—
In Schedule 5—
In Schedule 10—
In Schedule 19, paragraph 6(1). |
Finance Act 2004 (c. 12) | In Schedule 39, paragraphs 6 and 11. |
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Part 5Miscellaneous matters
Short title and chapter | Extent of repeal |
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Finance Act 1966 (c. 18) | Section 2. |
This repeal has effect in accordance with section 323 of this Act. |