SCHEDULES
C1SCHEDULE 3Repeals and revocations
C1 Part 1Repeals and revocations: general
Words in Sch. 3 Pt. 1 omitted (retrospective with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859), art. 4(7)(a)
Reference | Extent of repeal or revocation |
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Taxes Management Act 1970 (c. 9) | In section 12AB(1)(a), sub-paragraph (iv) and the “and” immediately before it. In section 42(7)—
In section 46C(1)(b) and (3), the words “of the principal Act”. Section 55(1)(c). Section 98(4C). In the first column of the Table in section 98—
In the second column of the Table in section 98—
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Finance Act 1971 (c. 68) | Section 21. Schedule 3. |
Income Tax (Prescribed Deposit-takers) (No.1) Order (S.I. 1984/1801) | The whole Order. |
Income Tax (Composite Rate) (Prescribed Deposit-takers) Order (S.I. 1985/1696) | The whole Order. |
Income and Corporation Taxes Act 1988 (c. 1) | Sections 1 to 4. Section 7(1). In section 9(6), the words from the beginning to “this Act; and”. Section 42A. Sections 50, 51 and 51AA. In section 105(2), the words “or by virtue of section 90(4) of the Finance Act 1995”. Section 109A. Section 117. In section 118(2)—
In section 118ZC—
In section 118ZD(1), the words “117 or”. Sections 118ZE to 118ZO. In section 125—
Section 214(1)(b). In section 231AA—
In section 231AB—
Section 256(3). Section 257BA(6). Section 257BB(3A). In section 265—
In section 266—
Section 276. Section 277. In section 278—
Sections 282 to 282B. Section 305A. Section 320. Section 323. Section 332A. Sections 334 to 336. In section 347A—
Sections 347B to 352. In section 353—
Sections 359 to 364. In section 366(1)(c), the words from “(or” to “income)”. Section 367(2) to (4). Section 368. Chapter 1 of Part 10. In section 397—
In section 398—
In section 399(2)(a), the words “and that person or one or more of the other partners was a company”. In section 458—
In section 459, the words “income tax and”. In section 460(1), the words “income tax and”. In section 461, in subsection (1) the words “income tax and” and in subsection (4)(b) the words “income tax or”. In section 461B, in subsection (1) the words “income tax and” and in subsection (5) the words “income tax or”. In section 467(1), in paragraph (a), the words “to exemption from income tax and corporation tax”, and in paragraph (b), the words “to exemption from tax”. In section 468(6), the definition of “unit trust scheme” and the “and” immediately before it. In section 469—
In section 477A—
Sections 480A to 482. Section 486(2), (3) and (6). Section 492(2). Section 504A. In section 505—
In section 506C(1)—
In section 510A(3), paragraph (b) and the “and” immediately before it. Section 515. Section 516. In section 524(3)—
Section 527(4). Sections 536, 537 and 537B. Section 555. In section 556(5), the words from the beginning to “, and”. Section 558(1) to (4). In section 573(4), the words from “and where” to “chargeable gains”. Section 574. In section 575, in the sidenote the words “or 574”, in subsection (2), the words “or 574”, in each place where they occur, and in subsection (3), the words “or 574”. In section 576, in subsection (1), the words “or 574”, subsections (1A) and (1B) and subsections (2) to (5). Section 581A. In section 582(1)(b), the words from “or section” to “income tax purposes)”. Section 582A. Section 587A. In section 587B—
In section 587C—
In section 658(4)(b) the words “(notwithstanding anything in section 348)”. Section 660C(3). Sections 685A to 687. Section 689A. Section 689B(4). Sections 690 to 694. Section 698A. In section 703, in subsection (3) the words “in the case of corporation tax” and subsections (3A) and (11). In section 704, in paragraph A, the words from “, or” at the end of paragraph (da) to the end of paragraph (g). Sections 710 to 727A. In section 728(2), the words from “In relation to transactions before” to the end. In section 730A(7), the words from “, 613(4) or” to “Act 2004”. Section 733(2). In section 736B(2A)—
Section 736C(8). In section 737A(5A), the words “income tax or”, “total income or” and “Where the relevant person is a company,”. In section 737C—
In section 737D(1), the words from “, 613(4) or” to “Act 2004”. In section 737E—
Sections 739 to 746. In section 747(4), paragraph (b) and the “and” immediately before it. In section 761(6), the words from “, but” to the end. Section 775. In section 776, subsections (3A)(a) and (3B), in subsection (6)(a) the words “Part 2 of ITTOIA 2005 or”, in subsection (6)(b) the words from “section 158” to “be)”, in subsection (7) the words “Part 2 of ITTOIA 2005 or” and subsection (9). In section 777, in subsection (8) the second sentence, subsection (9) and in subsection (13) the words from “and any” to the end. F1... Section 804(6). In section 807—
In section 811(2), paragraph (b) and the “and” immediately after it. Section 816(3A). Section 818. Section 819. In section 821(3), paragraph (aa) and the “and” immediately after it. Section 823. Section 827A. In section 828—
Section 829. In section 830(1), the words “income tax and”. In section 832(1)—
Section 832(5). Section 833. Section 835. Section 836. Section 836B. Section 837. Section 842AA. In section 842B—
In Schedule 15B, Part 1. Schedule 16. In Schedule 23A—
Schedule 28B. |
Finance Act 1988 (c. 39) | Sections 23 to 25. Section 34. Section 36(2) to (6). Sections 37, 38 and 40. Section 71. In section 130(7)(c)—
In Schedule 3, paragraphs 11, 15 and 22. In Schedule 6, paragraph 3(3) to (5). |
Copyright, Designs and Patents Act 1988 (c. 48) | In Schedule 7, paragraph 36(4), (5) and (6). |
Finance Act 1989 (c. 26) | Sections 30 to 32. Sections 47 and 48. In section 96—
In section 111—
Section 149(3)(d). In section 151—
In Schedule 12, paragraphs 12(1) to (3), 13(1) to (3) and 17. |
Finance Act 1990 (c. 29) | Sections 17 and 18. In section 25, subsections (1) to (9A), (11) and (13). In Schedule 5, paragraphs 7 to 11 and 16. In Schedule 6—
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Contracts (Applicable Law) Act 1990 (c. 36) | In Schedule 4, paragraph 6. |
Finance Act 1991 (c. 31) | Sections 21 and 22. Section 53. Section 72. Section 118(1). In Schedule 10, paragraph 2. In Schedule 11, paragraphs 1, 2(2), 3 and 4. In Schedule 12, paragraphs 1 and 2. |
Income Tax (Building Societies) (Annual Payments) Regulations (S.I. 1991/512) | The whole Regulations. |
Social Security Contributions and Benefits Act 1992 (c. 4) | In paragraph 3 of Schedule 2—
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Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) | In paragraph 3 of Schedule 2—
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Taxation of Chargeable Gains Act 1992 (c. 12) | Section 6(4). In Schedule 5B, in paragraph 19(3), the “and” immediately before paragraph (c). In Schedule 10, paragraph 14(35) to (38) and (50). |
Finance Act 1992 (c. 20) | Sections 9 and 10. |
Finance (No.2) Act 1992 (c. 48) | Section 19(3). Sections 61 and 62. Section 64. In Schedule 5, paragraphs 5 to 7. In Schedule 8, paragraphs 2 to 5. In Schedule 9, in paragraph 2(2), the words “and (6)(a)”. |
Income Tax (Prescribed Deposit-takers) Order 1992 (S.I. 1992/3234) | The whole Order. |
Finance Act 1993 (c. 34) | Sections 51 and 52. Section 59. Section 79(2)(b) and the “and” immediately before it. Section 80. Section 118. Section 183(2). Section 208(1). In Schedule 6, paragraphs 8, 9, 13 and 15. In Schedule 20A, paragraph 2(3) and (4). |
Finance Act 1994 (c. 9) | Sections 75 and 76. Section 77(8) to (10). Section 78. Section 79(3) to (6). Section 123(1) and (6). Sections 209 and 210. Section 214(2) and (3)(a). Section 251(3). In Schedule 8, paragraphs 3(3), 10 and 11. In Schedule 9, paragraph 9. In Schedule 15, paragraph 20. In Schedule 17, paragraph 6. In Schedule 20, paragraph 11(7). |
Finance Act 1995 (c. 4) | Sections 35 and 36. Section 40(1) and (2). Section 42(2)(a). Sections 70, 71 and 73. Section 79. Section 86. Section 87(5). Section 90. Sections 118 and 119. Section 128. In section 154—
In Schedule 6, paragraphs 17 and 19. Schedules 14 and 15. In Schedule 17, paragraphs 13, 14 and 17. |
Jobseekers Act 1995 (c. 18) | In Schedule 2, paragraph 15. |
Deposit-takers (Interest Payments) (Discretionary or Accumulation Trusts) Regulations 1995 (S.I. 1995/1370) | The whole Regulations. |
Finance Act 1996 (c. 8) | Section 72(1) and (2). Section 73(1) to (3) and (5). Sections 74 to 76. Section 137. Section 155. Section 158. Section 159(4) to (6). Section 161. Section 167(4). In section 171, subsections (3) and (4). In Schedule 6, paragraphs 1 to 3, 8, 12 to 15, 17, 20, 21, 24 and 25. In Schedule 7, paragraph 2. In Schedule 14, paragraphs 18, 33, 35 and 36. In Schedule 20, paragraphs 5, 25(2), 32(b) and 35. In Schedule 21, paragraph 10. Schedule 23. In Schedule 37, paragraphs 2(2)(b), (c) and (d), 3, 4, 8 and 9. In Schedule 38, paragraph 6(2)(e), (g) and (h) and (7) and, in paragraph 7, in sub-paragraph (2), paragraph (c) and the “and” immediately before it and, in sub-paragraph (4), the words “and (c)”. In Schedule 40, paragraphs 3 to 6. |
Transfer of Functions (Registration and Statistics) Order 1996 (S.I. 1996/273) | In Schedule 2, paragraph 22. |
European Investment Bank (Designated International Organisation) Order 1996 (S.I. 1996/1179) | The whole Order. |
Finance Act 1997 (c. 16) | Section 54(1) to (4). Sections 55 and 57. Section 75. Section 78. Section 80(5) and (6). Section 81. In Schedule 7—
Schedule 9. In Schedule 10, paragraphs 5(3), 11 and 13(3). |
Finance (No. 2) Act 1997 (c. 58) | Section 15(1). Section 16. Section 25(2), (3) and (4). Section 29. Sections 31 and 32. Section 33(1). In section 37—
In Schedule 4, paragraphs 12, 15, 20 and 22. |
Finance Act 1998 (c. 36) | Section 25. Section 70(3). Sections 72 and 73. Section 79(1). Section 80(2) to (4) and (5)(b). Section 100. Section 102(7). Section 118(10). In Schedule 3, paragraphs 32(2) and (4) and 40. In Schedule 5, paragraphs 26 and 27. In Schedule 7, in paragraph 1, the words “379A(1)(a),” to “(5) (in the first two places) and (7),”. In Schedule 12, paragraphs 3, 4 and 5(2) and (3). |
Finance Act 1999 (c. 16) | Section 22. Sections 23, 24 and 25(2). Section 35. Section 36(1) to (6). Section 69. Section 91(1) to (3) and (5). In Schedule 4, paragraph 1(4). |
Greater London Authority Act 1999 (c. 29) | In section 157(4)(a), the words “income tax and” and “and” at the end. In section 419(2)(a), the word “and” at the end. |
Financial Services and Markets Act 2000 (c. 8) | In Schedule 20, paragraph 4(4). |
Limited Liability Partnerships Act 2000 (c. 12) | Section 10(2). |
Finance Act 2000 (c. 17) | Sections 31 and 32. Section 39(1) to (6). Section 41(3) and (4). In section 46—
In section 63(3), paragraph (b) and the “and” immediately before it. In section 65, the words from “and” to the end. Sections 83(2). Section 111(2) to (5) and (6)(b) and (c). Section 112. In Schedule 17, paragraph 15(3)(b). In Schedule 18, paragraph 1 and Part 2. In Schedule 26, paragraph 6. |
Child Support, Pensions and Social Security Act 2000 (c. 19) | In Schedule 3, paragraph 8(2). |
Capital Allowances Act 2001 (c. 2) | Section 4(5). Section 70YI(4). In section 220(8)(a), the words “, within the meaning of section 840 of ICTA”. In section 577(1), the definitions of “tax year” and “the tax year 2001-02”. In Part 2 of Schedule 1, in the entry for “UK property business”, in the second column, the words “section 832(1) of ICTA and”. In Schedule 2—
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Finance Act 2001 (c. 9) | Sections 50 and 51. In section 64(2), the words “Part 1 makes amendments relating to venture capital trusts; and”. Section 85(1) and (3). In Schedule 15, paragraph 38. In Schedule 16, Part 1. In Schedule 24, paragraph 4. In Schedule 25, paragraphs 1(2), 3 and 9. In Schedule 29, paragraph 35(2). |
Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629) | Articles 39 and 136. |
Finance Act 2002 (c. 23) | Sections 26 to 29. Section 48. Section 94(1) to (4). Section 95. Section 96(1) and (2). Section 97(7) and (8). Section 98. Section 103(4)—
Section 108. Section 109. In Schedule 16—
In Schedule 17, paragraphs 3 and 4. In Schedule 18, in paragraph 5(3)(b), the words from “as it applies” to the end. In Schedule 25, paragraph 57. In Schedule 26, paragraph 40. In Schedule 30, paragraph 1(5). Schedule 33. |
Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) | In Schedule 3, paragraph 19. |
Income Tax (Prescribed Deposit-takers) Order 2002 (S.I. 2002/1968) | The whole Order. |
Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002 (S.I. 2002/2931) | The whole Order. |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 1(2). In section 515—
In section 721—
In Part 2 of Schedule 1—
In paragraph 49 of Schedule 3, the entries for “interest” and “United Kingdom”. In paragraph 37 of Schedule 4, the entry for “United Kingdom”. In Schedule 6, paragraphs 2, 45, 48, 50, 51, 100, 108, 166, 226 and 256. |
Finance Act 2003 (c. 14) | Sections 131 and 132. Section 151. In section 152, paragraph (b) and the word “and” before it. In section 153(1)(a), the words “338B(2)(d) and (4)(b), 349B(2)(b) and (7)(b)(ii),”. Section 202. In Schedule 26, in paragraph 1(2), paragraph (b) and the word “and” before it. In Schedule 27, paragraph 6. In Schedule 35, paragraphs 1 and 5. In Schedule 38, paragraphs 4 and 15. In Schedule 39, paragraph 5(4). In Schedule 40, paragraph 1. |
Finance Act 2004 (c. 12) | Sections 23 and 24. Section 29. In section 83, subsections (1) to (3) and (6). Section 91. Section 94(1) and (2). Sections 101 and 102. Sections 119 to 130. In section 189(2), the “and” immediately after paragraph (b). Section 192(5). In section 279(1), the definition of “charity” and the words after the definition of “pension sharing order or provision”. In section 280(1), the “and” immediately before the definition of “ITTOIA 2005”. In Schedule 4, paragraph 2. In Schedule 12, paragraphs 10 and 11. In Schedule 17, paragraph 10(2). In Schedule 19, Parts 1 and 3. In Schedule 24, paragraphs 1, 2 and 3(2). In Schedule 27, paragraphs 4(6)(b) and 5. In Schedule 35, paragraphs 8, 13 to 17, 29, 30, 31, 32 and 37. |
Pensions Act 2004 (c. 35) | In Schedule 3, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (f). In Schedule 8, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (e). |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | Section 1(2). In section 13(8), the definitions of “payment” and “transfer”. Section 51. Section 108(4)(c) and (d). In section 256—
In section 272(2), the entry in the table relating to section 51. Section 322(2)(b) and (c). In section 328, in the sidenote, the words “Earned income and”. In section 397(2), paragraph (b) and the “or” immediately before it. In section 426, the words after “recipient”. Section 457(3). In section 482(6), the definition of “tax advantage”. In section 618 the words after “recipient”. In section 628—
Section 685A(4)(c) and the “and” immediately before it. In section 686(1) the words after “recipient”. Section 724(3). Sections 876 and 877. In section 878(1)—
In section 879—
In Schedule 1, paragraphs 2 to 4, 25, 89(5) and (6), 98 to 102, 114, 115, 125, 144, 146(2), (3) and (5), 147 to 151, 153, 154, 156, 157, 159, 160, 163 to 168, 169(3), 170(a) and (b), 171(3), 181, 186, 187, 197, 198(2)(a), (b), (d) and (f) to (i), 242, 243(3), 249, 272(3), 277, 278, 281 to 283, 288, 293 to 299, 304 to 307, 311, 312(5), 313(2), 328, 329, 333, 334(3)(a) and (b), 337(b), (d) and (f), 338 to 340, 373(2)(d) and (e), 411, 415, 480, 481, 622, 635, 636 and 640 to 643. In Schedule 2, paragraphs 50(3) and 84. In Part 2 of Schedule 4—
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Finance Act 2005 (c. 7) | Sections 8 and 9. Section 14. In section 41(1), in the definition of “tax year”, paragraph (a) and the “and” immediately after it. Section 44(1). In section 47A(3)—
Chapter 7 of Part 2. In Schedule 2, paragraphs 3, 5 and 6. |
Finance (No. 2) Act 2005 (c. 22) | Section 11. Section 38(3). In Schedule 4, paragraphs 1 and 2. In Schedule 7, paragraph 6. |
Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)) | In Schedule 3, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (f). In Schedule 7, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (e). |
Finance Act 2006 (c. 25) | Section 75. Section 90. In section 91(1), the words “venture capital trusts, and”. In section 107(7)(a), the words “(within the meaning given by section 839 of ICTA)”. Section 122. In section 139—
In Schedule 7, paragraphs 1 to 6. In Schedule 13, paragraphs 1 to 4, 11, 14 to 17, 19, 21, 22, 30(1)(b) and 37. In Schedule 14, paragraphs 2, 4, 7 and 8. In Schedule 17—
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C1Part 2Repeals having effect in relation to shares issued after 5 April 2007
Reference | Extent of repeal or revocation |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | In Part 7, Chapter 3 except section 305A. |
Finance Act 1988 (c. 39) | Section 53. |
Finance Act 1989 (c. 26) | Section 149(4)(b). Section 170(3). |
Finance Act 1993 (c. 34) | Section 111. |
Finance Act 1994 (c. 9) | Section 137(1) and (2). In Schedule 15, paragraphs 1 to 19 and 21 to 27. |
Finance Act 1995 (c. 4) | Section 66. |
Finance Act 1996 (c. 8) | In Schedule 20, paragraphs 22 and 23. In Schedule 21, paragraph 7. |
Finance Act 1997 (c. 16) | Section 74. Schedule 8. |
Finance Act 1998 (c. 36) | Section 70(1), (2) and (4). Section 71. Section 74(2)(a). In Schedule 7, in paragraph 1, the words “291A(3)(f)(ii) (twice)”. In Schedule 12, paragraphs 1, 2 and 5(1). In Schedule 13, Part 1. |
Finance Act 1999 (c. 16) | Section 71. |
Finance Act 2000 (c. 17) | In Schedule 16, paragraph 2. Schedule 17, except paragraphs 7, 8 and 15(3)(b). |
Finance Act 2001 (c. 9) | In Schedule 15—
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Finance Act 2002 (c. 23) | In section 103(4)(a), the words “297(5B)”. In paragraph 4 of Schedule 9—
In Schedule 17, paragraph 2. |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In Schedule 6, paragraphs 37 and 38. |
Finance Act 2004 (c. 12) | In Schedule 18, Part 1. In Schedule 27, paragraph 4, except sub-paragraph (6)(b). |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 126 and 127. |
Finance Act 2006 (c. 25) | In section 91(1), the words “the enterprise investment scheme”. In Schedule 14, paragraphs 1, 5 and 6. |
Sch. 3 modified (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 7