SCHEDULES
SCHEDULE 27Repeals
Part 1Environment
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2001 (c. 9) | In section 17(3), the word “or” at the end of paragraph (d). |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2000 (c. 17) | In Schedule 6—
|
The repeal of paragraph 45(2) to (4) of Schedule 6 to FA 2000 has effect in accordance with Schedule 2 to this Act. |
Part 2Income tax, corporation tax and capital gains tax
Short title and chapter | Extent of repeal |
---|---|
Income Tax Act 2007 (c. 3) | In section 104(5), the words “(see section 112)”. |
Section 106. | |
In section 107(2), the words “(see section 112)”. | |
In section 110(1)(a), the words “(see section 112)”. | |
Section 112(1) to (5). | |
In section 115(1)(d), the words “(see section 112)”. | |
Section 116. | |
These repeals have effect in accordance with Schedule 4 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 8(2A) to (2C). |
Finance Act 2006 (c. 25) | Section 69. |
These repeals have effect in accordance with section 27 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 347A. |
Section 660C(4). | |
Finance Act 1988 (c. 39) | Section 36(1). |
Capital Allowances Act 2001 (c. 2) | In section 228F—
|
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraph 272(4). |
Income Tax Act 2007 (c. 3) | In Schedule 1, paragraph 52. |
These repeals have effect in accordance with Schedule 5 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 184A(2), the words “unless the gains accrue to the company on a disposal of a pre-change asset”. |
In section 184B(2), the words “unless the loss accrues to the company on a disposal of a pre-change asset”. | |
Finance Act 2006 (c. 25) | In section 70(9)—
|
These repeals have effect in accordance with section 32 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14) | In Schedule 24, in paragraph 9(1), the definition of “the third party”. |
Finance Act 2004 (c. 12) | Section 245(2). |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraph 624(2). |
These repeals have effect in accordance with section 34 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 804ZA(8)(c), the words “resident in a territory outside the United Kingdom”. |
This repeal has effect in accordance with section 35 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In section 98, in the Table, the entries relating to section 333B of the Income and Corporation Taxes Act 1988. |
Income and Corporation Taxes Act 1988 (c. 1) | In section 76—
|
Section 333B. | |
Section 403E(3). | |
In section 431(2), the definitions of “annuity business” and “overseas life assurance fund”. | |
In section 431A(3)(a), the words “and Schedule 19AA”. | |
In section 432A—
| |
In section 432AA—
| |
Section 432AB(6). | |
In section 432B—
| |
Section 432D. | |
In section 432E—
| |
In section 432F(2)—
| |
Section 434(6A)(b). | |
In section 434A(2)(a), the words “the aggregate of” and sub-paragraph (iii). | |
Section 436. | |
Section 438(2) and (4). | |
Section 438B. | |
Section 438C. | |
Section 439. | |
Section 439B. | |
Section 440A(2)(c). | |
Section 441. | |
In section 444A(3), paragraph (b) and the word “or” before it. | |
Sections 458 and 458A. | |
Section 460(2)(cb). | |
Section 461(3A). | |
Section 461B(2A). | |
In section 466—
| |
In section 804B—
| |
Schedule 19AA. | |
Finance Act 1989 (c. 26) | In Schedule 8, paragraph 6. |
Finance Act 1990 (c. 29) | In Schedule 6—
|
In Schedule 7, paragraphs 3, 6 and 10(2). | |
Finance Act 1991 (c. 31) | In Schedule 7, paragraph 4(1)(b). |
In Schedule 15, paragraph 16. | |
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 204(10)(b), the word “other”. |
In section 210B(6), paragraph (b) and the word “or” before it. | |
In section 213(1A), the words following “general annuity business”. | |
Finance Act 1995 (c. 4) | In Schedule 8—
|
In Schedule 9, paragraph 1(3). | |
Finance Act 1996 (c. 8) | Section 167(2). |
Section 168(1) and (3). | |
In Schedule 11—
| |
In Schedule 31, paragraph 7(2). | |
Finance (No. 2) Act 1997 (c. 58) | In Schedule 3, paragraphs 3 and 6(3). |
Finance Act 1998 (c. 36) | Section 77. |
Finance Act 2000 (c. 17) | Section 108(1). |
Section 109(3), (4), (7) and (9)(b). | |
In Schedule 27, paragraph 8. | |
Capital Allowances Act 2001 (c. 2) | Section 255(2). |
Finance Act 2001 (c. 9) | In Schedule 22, in paragraph 14(10), “or (6)”. |
In Schedule 25, paragraphs 5, 6 and 8. | |
Finance Act 2003 (c. 14) | In section 153(1)(a), the words “in Schedule 19AA, paragraph 5(5)(c);”. |
In Schedule 33, paragraphs 1(3)(a) and (4)(a), 6(7)(a), 9, 10(2) and 13(6)(b). | |
Child Trust Funds Act 2004 (c. 6) | Section 14. |
Finance Act 2004 (c. 12) | Section 147(1), (2) and (4). |
In Schedule 7, paragraph 9(1). | |
In Schedule 35, paragraph 22(3). | |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 143 and 175. |
Finance (No. 2) Act 2005 (c. 22) | In Schedule 9—
|
Income Tax Act 2007 (c. 3) | In Schedule 1, paragraphs 78 and 83. |
These repeals have effect in accordance with section 38 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 76—
|
Section 439A. | |
Section 440B(5). | |
Finance Act 1989 (c. 26) | Section 88(2). |
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 212(7A). |
Finance (No.2) Act 1992 (c. 48) | Section 65. |
Finance Act 1993 (c. 34) | In Schedule 14, paragraph 9. |
Finance Act 1995 (c. 4) | In Schedule 8—
|
Finance Act 1996 (c. 8) | In Schedule 11, paragraph 4(12) to (14). |
Finance (No.2) Act 1997 (c. 58) | In Schedule 3, paragraph 15. |
Finance Act 2002 (c. 23) | In Schedule 29, paragraph 36(6). |
Finance Act 2003 (c. 14) | In Schedule 33, paragraph 7. |
These repeals have effect in accordance with section 39 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 12(7B), the definition of “insurance business transfer scheme”. |
In section 444A—
| |
Section 444AB(11) (as originally enacted). | |
In section 444AC(11) (as originally enacted), the definition of “insurance business transfer scheme”. | |
Section 444AD. | |
Section 460(10B). | |
Taxation of Chargeable Gains Act 1992 (c. 12) | In Schedule 10, paragraph 14(25). |
Finance Act 1989 (c. 26) | Section 82C. |
In section 83—
| |
Section 83AA. | |
Section 83AB. | |
Finance Act 1996 (c. 8) | In Schedule 9, in paragraph 12(9), the definition of “insurance business transfer scheme”. |
In Schedule 31—
| |
Finance Act 2000 (c. 17) | In Schedule 29, paragraph 30. |
Capital Allowances Act 2001 (c. 2) | Section 560(5)(b). |
Finance Act 2002 (c. 23) | In section 66—
|
In Schedule 9, paragraph 5(11). | |
In Schedule 22, in paragraph 10—
| |
In Schedule 26, paragraph 28(5). | |
In Schedule 29, in paragraph 89(3), the definition of “insurance business transfer scheme”. | |
Finance Act 2003 (c. 14) | In Schedule 33—
|
Finance Act 2004 (c. 12) | In Schedule 7—
|
Finance (No.2) Act 2005 (c. 22) | In Schedule 9—
|
Finance Act 2006 (c. 25) | In Schedule 11—
|
These repeals have effect in accordance with Schedule 9 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In section 98, in the Table, in both columns, the words “or 441A(3)”. |
Income and Corporation Taxes Act 1988 (c. 1) | In section 12(7B), the words from the beginning to the end of the definition of “contracts of long-term insurance”. |
In section 76—
| |
Section 431A(7). | |
In section 432YA(5), the definitions of “non-profit company” and “non-profit fund”. | |
In section 432ZA(6), the definition of “internal linked fund”. | |
Section 432A(9A). | |
In section 432E(2A), the words “444ACA(2),” and paragraph (b). | |
Section 440(2A), (2B) and (5). | |
Section 442(4). | |
Sections 443 and 444. | |
Section 444AB(6) (as originally enacted). | |
In section 444AC(11) (as originally enacted), the words from the beginning to the end of the definition of “fair value”. | |
Section 444ACA. | |
Section 444AD(5). | |
In section 502H—
| |
In section 587B—
| |
In section 587BA—
| |
In section 755A(12), the definition of “long-term insurance fund”. | |
Section 804F. | |
In section 807A—
| |
In Schedule 28AA, in paragraph 14(1), the definition of “insurance company”. | |
Finance Act 1989 (c. 26) | Section 82D(5). |
In section 83(8), in the definition of “fair value”, paragraph (a). | |
In section 83YA—
| |
Section 83YB(5). | |
In section 83A—
| |
Section 84(2), (3), (5) and (6). | |
In section 85—
| |
In section 86—
| |
Section 87. | |
In section 89(6), the words from the beginning to “; and”. | |
Section 90A. | |
Finance Act 1991 (c. 31) | In Schedule 7—
|
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 210B(8), the definition of “internal linked fund”. |
Section 212(2A). | |
Section 214. | |
Section 214A. | |
Section 214BA. | |
In Schedule 7AC, paragraph 17(5). | |
In Schedule 10, paragraph 14(22)(b). | |
Finance Act 1993 (c. 34) | Section 91(5) and (6). |
Finance Act 1995 (c. 4) | In Schedule 8, paragraph 9(3). |
In Schedule 9—
| |
Finance Act 1996 (c. 8) | In section 87A(2), the words “, within the meaning of Chapter 1 of Part 12 of the Taxes Act 1988,” and the words “(see section 431(2) of that Act)”. |
Section 88(7). | |
In section 103(3), the word “or” at the end of paragraph (a). | |
In Schedule 9—
| |
In Schedule 11—
| |
In Schedule 14, paragraphs 25 and 63. | |
In Schedule 15, paragraph 1(3). | |
In Schedule 31, paragraph 6. | |
Finance Act 1997 (c. 16) | In Schedule 12—
|
Finance Act 1998 (c. 36) | In Schedule 18—
|
Finance Act 1999 (c. 16) | In Schedule 6, paragraph 4. |
Finance Act 2000 (c. 17) | In Schedule 30, paragraph 19. |
Capital Allowances Act 2001 (c. 2) | Section 257(3). |
Section 544(5). | |
Section 560(5)(a) and (c). | |
Finance Act 2001 (c. 9) | Section 87(3) and (4). |
In Schedule 22, in paragraph 31(1), the definitions of “insurance company” and “life assurance business”. | |
Finance Act 2002 (c. 23) | In section 66(5), the words from the beginning to the end of the definition of “long-term insurance fund”. |
In Schedule 12, in paragraph 19(1), the definition of “life assurance business”. | |
In Schedule 13—
| |
In Schedule 22, in paragraph 10(4), the words before the definition of “transfer scheme”. | |
In Schedule 26—
| |
In Schedule 27, paragraph 5. | |
In Schedule 29—
| |
Finance Act 2003 (c. 14) | In Schedule 33, paragraphs 1(2), 26 and 30 to 32. |
Finance Act 2004 (c. 12) | In Schedule 10, paragraphs 43 and 70. |
Finance (No.2) Act 2005 (c. 22) | In Schedule 9, paragraphs 4, 8, and 13(5). |
Finance Act 2006 (c. 25) | Section 134(4)(c). |
Income Tax Act 2007 (c. 3) | In section 442(6), paragraph (b) and the word “and” before it. |
Section 443(6). | |
In Schedule 1, paragraph 137(8). | |
These repeals have effect in accordance with Schedule 10 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 804E(3)(d). |
Finance Act 2000 (c. 17) | Section 107. |
Finance Act 2003 (c. 14) | Section 153(1)(c). |
These repeals have effect in accordance with Schedule 11 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance (No.2) Act 1992 (c. 48) | In Schedule 9, paragraphs 8(3) and 11(2). |
These repeals have effect in accordance with Schedule 12 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 437(1C)(c)(i) and (d)(i). |
Section 656(5) and (6). | |
Section 658(1) and (4) to (6). | |
In section 828(4), the word “658(3)”. | |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | Section 717(3). |
Section 723. | |
Section 724(2). | |
Section 873(3)(b). | |
In Schedule 1, paragraphs 268(3) and 270. | |
In Schedule 2, paragraphs 143 and 145. | |
Commissioners for Revenue and Customs Act 2005 (c. 11) | In Schedule 4, paragraph 133(5). |
These repeals have effect in accordance with section 46 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 231AA(4), the words “or 737A(5)”. |
Sections 730A to 730BB. | |
In section 731(2A), the words “section 737A(5) below or”. | |
Sections 737A to 737C. | |
Section 737E. | |
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 263A(2). |
Finance Act 1994 (c. 9) | Section 122. |
Finance Act 1995 (c. 4) | Section 80(1) and (3). |
Finance Act 1996 (c. 8) | Section 100(2A). |
In Schedule 14, paragraph 37. | |
Finance Act 1997 (c. 16) | Section 91(5). |
Finance Act 2002 (c. 23) | In Schedule 25, paragraphs 32 and 52. |
Finance Act 2003 (c. 14) | In Schedule 38, paragraphs 2, 3, 5, 7 to 14, 16 to 20 and 21(3). |
Finance Act 2004 (c. 12) | In Schedule 10, paragraphs 44 and 78. |
Finance (No.2) Act 2005 (c. 22) | In Schedule 7, paragraph 19. |
Finance Act 2006 (c. 25) | Section 139(5). |
In Schedule 6, paragraphs 5 and 20. | |
Income Tax Act 2007 (c. 3) | In Schedule 1, paragraphs 164 to 166, 173, 174 and 334. |
These repeals have effect in accordance with section 47 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 748(1), paragraph (c) (together with the word “or” at the end of it). |
In Schedule 25, Part 3. | |
Finance Act 1996 (c. 8) | In Schedule 38, in paragraph 6—
|
These repeals have effect in accordance with Schedule 15 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In section 297(5A), paragraphs (b) and (c) and the words after paragraph (c). |
In section 312(1), in the definition of “qualifying 90% subsidiary”, the words “to (13)”. | |
Finance Act 2000 (c. 17) | In Schedule 15—
|
Finance Act 2004 (c. 12) | In Schedule 18, paragraph 1(8). |
In Schedule 20, paragraph 7(d). | |
Income Tax Act 2007 (c. 3) | In section 195(6), the definition of “holding company”. |
In section 274(3), the word “and” at the end of paragraph (c). | |
In section 284(d), the words “for Her Majesty’s Revenue and Customs”. | |
In section 306(6), the definition of “holding company”. | |
In section 327(1), the word “and” immediately before “section 297”. | |
These repeals have effect in accordance with Schedule 16 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2006 (c. 25) | Section 107(5), (7) and (7A). |
In section 115(2), the words “+ Financing Costs”. | |
In Schedule 17—
| |
Income Tax Act 2007 (c. 3) | In Schedule 1, paragraph 617. |
These repeals have effect in accordance with section 52 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In Schedule 27, in paragraph 6(1)(c), the words “without regard to the provisions of this paragraph,”. |
This repeal has effect in accordance with section 57 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 219(5) and (6). |
This repeal has effect in accordance with section 62 of this Act. |
Part 3Pensions
Short title and chapter | Extent of repeal |
---|---|
Inheritance Tax Act 1984 (c. 51) | In section 151C(4), the word “and” at the end of the definition of “dependant”. |
In Schedule 2, paragraph 6A. | |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In section 636A—
|
Finance Act 2004 (c. 12) | Section 168(1)(g). |
Section 172B(5)(a). | |
In section 188(5), paragraph (b) and the word “and” before it. | |
In section 280(2), the entry relating to transfer lump sum death benefit. | |
In Schedule 28, paragraph 12(3) and (4). | |
In Schedule 29, paragraph 19. | |
In Schedule 34, in—
the words from “but also” to the end. | |
In Schedule 36, in paragraph 17A—
| |
Finance Act 2006 (c. 25) | In Schedule 22, paragraph 11. |
These repeals have effect in accordance with Schedule 19 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Pension Schemes Act 1993 (c. 48) | In section 1(1), in the definition of “personal pension scheme”, in paragraph (b), the words “any of the paragraphs of”. |
Pension Schemes (Northern Ireland) Act 1993 (c. 49) | In section 1(1), in the definition of “personal pension scheme”, in paragraph (b), the words “any of the paragraphs of”. |
Finance Act 2004 (c. 12) | In section 154—
|
Section 155. | |
In section 273—
| |
In Schedule 29—
| |
In Schedule 29A, paragraph 22(2). | |
In Schedule 36, in paragraph 12—
| |
These repeals have effect in accordance with Schedule 20 to this Act. |
Part 4SDLT, stamp duty and SDRT
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14) | In Schedule 15—
|
These repeals have effect in accordance with section 72 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 1986 (c. 41) | In section 80B(2), the definition of “EEA exchange”. |
In section 80C(7), the definition of “EEA exchange” (together with the word “and” at the end of it). | |
In section 88B(2), the definition of “EEA exchange”. | |
In section 89AA(6), the definition of “EEA exchange”. | |
Finance (No.2) Act 2005 (c. 22) | Section 50. |
Finance Act 2007 (c. 11) | Section 73. |
Schedule 21. | |
|
Short title and chapter | Extent of repeal |
---|---|
School Standards and Framework Act 1998 (c. 31) | Sections 79 and 79A. |
Education and Inspections Act 2006 (c. 40) | In Part 3 of Schedule 4, paragraph 20. |
These repeals have effect in accordance with section 79 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14) | In section 76(3), paragraph (b) and the word “and” before it. |
In section 81(2), paragraph (b) and the word “and” before it. | |
In Schedule 10, in paragraph 2(2), paragraph (b) and the word “and” before it. | |
These repeals have effect in accordance with section 80 of this Act. |
Part 5Investigation, administration etc
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | Sections 20C and 20CC. |
In section 118(1), in the definition of “tax”, the word “, 20C”. | |
Customs and Excise Management Act 1979 (c. 2) | In section 118C—
|
Betting and Gaming Duties Act 1981 (c. 63) | In Schedule 1, paragraph 16. |
In Schedule 3, paragraph 17. | |
In Schedule 4, paragraph 17. | |
Finance Act 1984 (c. 43) | In Schedule 3, paragraph 7(12). |
Police and Criminal Evidence Act 1984 (c. 60) | In Schedule 6, paragraph 39(b) to (d). |
Finance Act 1989 (c. 26) | Section 146 and 147. |
Section 148(4). | |
Finance Act 1994 (c. 9) | In Schedule 7, paragraph 4(2) to (7). |
Value Added Tax Act 1994 (c. 23) | Section 72(9). |
In Schedule 11, paragraph 10(3) to (6). | |
Finance Act 1995 (c. 4) | In Schedule 3, paragraph 11(10). |
Criminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c. 40) | In Schedule 4, paragraph 91(a). |
Finance Act 1996 (c. 8) | In Schedule 5, paragraphs 5 and 6. |
Finance Act 1997 (c. 16) | In Schedule 2, paragraph 4(3) to (5). |
Finance Act 2000 (c. 17) | Section 149(4). |
Section 150. | |
In Schedule 6, paragraphs 97 and 130. | |
Finance Act 2001 (c. 9) | In Schedule 6, paragraph 6. |
In Schedule 7, paragraph 7. | |
Criminal Justice and Police Act 2001 (c. 16) | Section 57(1)(c). |
Section 63(2)(e). | |
Section 65(3). | |
In Schedule 1, paragraphs 13, 28, 29, 57, 58, 61 and 72. | |
In Schedule 2, paragraph 13(2)(d). | |
Tax Credits Act 2002 (c. 21) | Section 36(2) and (3). |
Proceeds of Crime Act 2002 (c. 29) | Section 323(3)(e) and (f). |
Finance Act 2003 (c. 14) | Part 7 of Schedule 13. |
Commissioners for Revenue and Customs Act 2005 (c. 11) | Section 13(3)(b) and (c). |
Section 14(2)(b) and (c). | |
In Schedule 2, paragraphs 7 and 9. | |
These repeals have effect in accordance with section 84(5) of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) | Section 24(9). |
This repeal has effect in accordance with Schedule 23 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In section 8—
|
In section 8A—
| |
In section 33A(9), the definition of “filing date”. | |
In section 93A(8), the definition of “the filing date”. | |
Finance Act 1996 (c. 8) | Section 125(3). |
These repeals have effect in accordance with section 92 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Value Added Tax Act 1994 (c. 23) | In section 76(3), the word “and” at the end of paragraph (d). |
Commissioners for Revenue and Customs Act 2005 (c. 11) | In Schedule 2, paragraph 12. |
In Schedule 4, paragraph 95(2). |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | Section 95. |
Section 95A. | |
Section 97. | |
Section 98A(4). | |
Section 100A(1). | |
Section 103(2). | |
Finance Act 1989 (c. 26) | Section 163(1)(a). |
Finance Act 1994 (c. 9) | In Schedule 19, paragraphs 27(1), 28 and 32. |
Value Added Tax Act 1994 (c. 23) | Sections 60 and 61. |
Sections 63 and 64. | |
Finance Act 1996 (c. 8) | Section 36. |
Section 123(12) and (13). | |
Finance Act 1998 (c. 36) | In Schedule 18, paragraphs 20 and 89. |
Finance Act 2001 (c. 9) | Section 98(3). |
In Schedule 29, paragraph 32. | |
These repeals have effect in accordance with section 97 of this Act. |
Part 6Miscellaneous
Short title and chapter | Extent of repeal |
---|---|
Value Added Tax Act 1994 (c. 23) | In Schedule 4, paragraph 5(4A). |
Finance Act 2003 (c. 14) | Section 22. |
These repeals have effect in accordance with section 99 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Value Added Tax Act 1994 (c. 23) | In section 49(1), paragraph (b) (together with the word “and” before it). |
This repeal has effect in accordance with section 100 of this Act. |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 1966 (c. 18) | In Schedule 3, paragraph 6. |
Betting and Gaming Duties Act 1981 (c. 63) | In section 3(1), paragraph (b) (together with the word “and” before it). |
In section 5C(5), paragraph (b) (together with the word “or” before it). | |
In section 12(4)—
| |
In section 20A(1), paragraph (a) (together with the word “or” following it). | |
In Schedule 1—
| |
Finance Act 1986 (c. 41) | In Schedule 4—
|
Finance Act 1993 (c. 34) | In section 24(4)—
|
Finance Act 1997 (c. 16) | In section 10(3)—
|
Access to Justice Act 1999 (c. 22) | In Schedule 13, paragraph 120. |
Finance Act 2002 (c. 23) | Section 13. |
In Schedule 4, paragraph 10(14). | |
Finance Act 2003 (c. 14) | Section 9(4). |
Courts Act 2003 (c. 39) | In Schedule 8, paragraph 266. |
Income Tax Act 2007 (c. 3) | In Schedule 1, in paragraph 94(2)(e), sub-paragraph (iii) (together with the word “and” before it). |
These repeals have effect in accordance with Schedule 25 to this Act. |
Short title and chapter | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In section 98C(2), the word “or” at the end of paragraph (c). |
Short title and chapter | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In Schedule 20, in paragraph 5, the words “, or which are dealt in on the Unlisted Securities Market”. |
Taxation of Chargeable Gains Act 1992 (c. 12) | In section 130(1)(a), the words “in the United Kingdom or elsewhere”. |
In section 146(4)(b), the words “in the United Kingdom or elsewhere”. | |
Section 285. | |
Finance Act 1996 (c. 8) | In Schedule 38, paragraphs 7 and 12(1). |
Financial Services and Markets Act 2000 (c. 8) | In Schedule 20, paragraph 4(6). |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | Section 443(2)(g). |
In section 460(3), the words “or 451”. | |
Income Tax Act 2007 (c. 3) | In section 295(3)(c), the words “on the Unlisted Securities Market or dealt in”. |
Section 1010. | |
In Schedule 1, paragraph 227. |