SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 1989 (c. 26)

278

The Finance Act 1989 is amended as follows.

F1279

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:
Amendments (Textual)
F1

Sch. 1 para. 279 omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 35

280

In section 111 (residence of personal representatives)—

a

omit subsections (1) to (3) and (6) to (8), and

b

in subsection (5) omit the words “Subject to subsections (6) to (8) below,”.

281

1

Amend section 151 (assessment of trustees and personal representatives) as follows.

2

In subsection (2)(a) omit the words from “other” to “2005,”.

3

Omit subsection (2)(b) and the “and” immediately before it.

4

Omit subsection (3).

282

In section 182(3) (disclosure of information) at the end of paragraph (d) insert “ or section 704 of the Income Tax Act 2007 ”.

283

1

Amend Schedule 5 (employee share ownership trusts) as follows.

2

In paragraph 15 for “section 840 of the Taxes Act 1988” substitute “ section 995 of the Income Tax Act 2007 ”.

3

In paragraph 16(2)—

a

in paragraph (b) for “section 840 of that Act” substitute “ section 995 of the Income Tax Act 2007 ”, and

b

in paragraph (c) for “that Act” substitute “ the Taxes Act 1988 ”.