SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 7Miscellaneous

Tax assessors

54

(1)

Section 62(2) and (3) of FA 1946 (compensation for former land tax assessors and income tax assessors, etc) is repealed.

(2)

In consequence of the provision made by sub-paragraph (1), in Schedule 2 to the Pensions (Increase) Act 1971 (official pensions), in paragraph 34, omit “or section 62 of the Finance Act 1946”.

(3)

The amendments made by this paragraph come into force on 6 April 2013.