Generic amendments of enactments: references about subsidiaries, etc4.

(1)

In the following enactments, substitute “1159 of and Schedule 6 to” for “736 of”, and substitute “2006” for “1985”:—

(a)

the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001, regulation 6(3)17 (groups), and in this regulation also substitute “those provisions” for “that section”;

(b)

FA 1994, section 63(9)18 (groups: insurance premium tax), and in this section also substitute “those provisions” for “that section”;

(c)

FA 1996, section 59(9)19 (groups: landfill tax), and in this section also substitute “those provisions” for “that section”;

(d)

FA 1997, Schedule 1, Part 1, paragraph 8(10)(b)20 (groups: gaming duty);

(e)

FA 2001, Schedule 9, paragraph 8(2)(b)21 (groups: aggregates levy), and in this paragraph also substitute “c. 46” for “c. 6”;

(f)

the Inheritance Tax Act 1984, sections 13(5) (third indent, meaning for “subsidiary”), 103(2) and 234(3)(b)22 (dispositions by close companies for benefit of employees; miscellaneous reliefs – business property; interest on instalments);

(g)

the Income Tax (Earnings and Pensions) Act 2003, section 86(3), second indent (meaning for “subsidiary”)23 (transport vouchers), and in this section also substitute “c. 46” for “c. 6”;

(h)

the Landfill Tax Regulations 1996, regulation 33(9)(a)24 (credit: bodies concerned with the environment);

(i)

TCGA, section 239(7)25 (disposals to trustees of employee trusts);

(j)

VATA, section 43A(2)26 (groups);

(k)

the Value Added Tax (Groups: eligibility) Order 2004, article 3(5)(a)27.

(2)

In FA 2001, Schedule 9, paragraph 8(3): substitute “those provisions” for “section 736 of the Companies Act 1985”.

(3)

In VATA, section 43A(3): substitute “those provisions” for “that section”.