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SCHEDULE 42 continued PART 2 continued
1 The repeal of paragraph 2A(1A)(a) of Schedule 23A to the Taxes Act 1988 has effect in accordance with paragraph 2(7) of Schedule 24 to this Act.
2 The other repeals in paragraph 2A(1A) of Schedule 23A to the Taxes Act 1988 and the repeals in paragraph 2A(1B) of that Schedule have effect in accordance with paragraph 2(11) of Schedule 24 to this Act.
3 The repeal of section 108(2) of the Finance Act 2002 has effect in accordance with paragraph 2(7) and (9) of Schedule 24 to this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 2001 (c. 9) | In Schedule 28, paragraph 13. |
This repeal has effect in accordance with section 140(4) to (6) of this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Income and Corporation Taxes Act 1988 (c. 1) | Section 759 (1) and (1A). In section 760— (a)
in subsection (3), paragraphs (b) to (d) and the word “or” preceding paragraph (b) ; (b)
subsections (4) to (7). In Schedule 27— (a)
paragraph 10; (b)
in paragraph 11 (1) and (4), the words “section 760(3) and”; (c)
paragraphs 12 and 13; (d)
in paragraph 16(1), the words “by a trustee or officer thereof”. |
| Taxation of Chargeable Gains Act 1992 (c. 12) | In Schedule 10, paragraph 14(46). |
| Finance Act 1995 (c. 4) | Section 134 (1) to (3) and (8). |
| Finance Act 1996 (c. 8) | In Schedule 10, paragraph 3. |
| Finance Act 2002 (c. 23) | In Schedule 26, paragraph 35. |
1 These repeals have effect in accordance with section 145(2) of this Act.
2 The repeal of paragraph 3 of Schedule 10 to the Finance Act 1996 has effect subject to paragraph 1(3) and (4) of Schedule 26 to this Act.
3 The repeal of paragraph 35 of Schedule 26 to the Finance Act 2002 has effect subject to paragraph 2(3) and (4) of Schedule 26 to this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Income and Corporation Taxes Act 1988 (c. 1) | In section 298(5), the definition of “oil rig”. In paragraph 5 (1) of Schedule 28B, the definition of “oil rig”. |
| Finance Act 2000 (c. 17) | In paragraph 28(6) of Schedule 15, the definition of “oil rig”. In Schedule 22, paragraph 20(5). |
| Capital Allowances Act 2001 (c. 2) | Section 94(2)(b) and (3). Section 153(3). |
| Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In section 305(6), the definition of “offshore installation”. In paragraph 18(8) of Schedule 5, the definition of “oil rig”. |
1 The repeal in section 298 of the Taxes Act 1988 has effect in accordance with paragraph 4(5) and (6) of Schedule 27 to this Act.
2 The repeal in Schedule 28B to the Taxes Act 1988 has effect in accordance with paragraph 5(5) and (6) of Schedule 27 to this Act.
3 The repeal in Schedule 15 to the Finance Act 2000 has effect in accordance with paragraph 6(5) and (6) of Schedule 27 to this Act.
4 The repeal in Schedule 22 to the Finance Act 2000 has effect in accordance with paragraph 7(2) of Schedule 27 to this Act.
5 The repeals in the Capital Allowances Act 2001 have effect in accordance with paragraph 11 (1) of Schedule 27 to this Act.
6 The repeal in section 305 of the Income Tax (Earnings and Pensions) Act 2003 has effect in accordance with paragraph 16 of Schedule 27 to this Act.
7 The repeal in Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 has effect in accordance with paragraph 17(6) and (7) of Schedule 27 to this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Taxes Management Act 1970 (c. 9) | In section 98, in the Table, in the first and second columns, the entries relating to regulations under section 602, 605, 612, 639 and 651A of the Income and Corporation Taxes Act 1988 and the entries relating to section 605 of that Act. In section 100(6)(a), the word “or” in the second place. |
| Inheritance Tax Act 1984 (c. 51) | Section 12(3) and (4). In section 58(2), the words “part of or” and the words “fund or” (in both places). Section 151 (1) and (1A). |
| Finance (No.2) Act 1987 (c. 51) | Section 98. |
| Income and Corporation Taxes Act 1988 (c. 1) | In section 21A(2), the entry relating to section 76 of the Finance Act 1989. In section 336(1A)(b), sub-paragraph (iii) and the word “or” before it. Section 349B(3)(l) and (m). Section 438(8). In section 466(2), the definition of “pension business”. Section 512(2). Sections 590 to 594. Sections 598 to 599A. Sections 601 to 612. In section 613(4), the word “respective” and paragraphs (b) to (d). Sections 618 to 626. Section 628. Sections 630 to 640A. Section 641A. Sections 643 to 646D. Sections 648B to 651A. Sections 653 to 655. Section 658A. In section 659A(1), the words “592(2), 608(2)(a),”, the words “, 620(6) and 643(2)” and the words following paragraph (b). Sections 659B to 659D. In section 659E(2), the entries relating to sections 592(2), 608(2)(a), 620(6) and 643(2) of the Income and Corporation Taxes Act 1988. Schedules 22, 23 and 23ZA. In Schedule 29, in the Table in paragraph 32, the entries relating to sections 12(2), 151 and 152 of the Inheritance Tax Act 1984. |
| Finance Act 1988 (c. 39) | Sections 54 to 56. In Schedule 3, paragraph 18. In Schedule 13, paragraph 6. |
| Finance Act 1989 (c. 26) | Sections 75 to 77. Section 170(4)(a) and (b). Schedule 6. Schedule 7. In Schedule 12, paragraphs 15 and 16. |
| Finance Act 1991 (c. 31) | Sections 34 to 36. |
| Taxation of Chargeable Gains Act 1992 (c. 12) | Section 99A(4)(c). In section 271— (a)
in subsection (1), paragraphs (d), (g), (h) and (j) and the second sentence, (b)
subsection (2), (c)
in subsection (7), the words after “chargeable gains;”, and (d)
in subsection (10), the words after “options contracts”. In Schedule 1, paragraph 2(8). In Schedule 10, paragraph 14(21). |
| Finance Act 1993 (c. 34) | Section 106. Section 107(4) to (7). Section 112. |
| Pension Schemes Act 1993 (c. 48) | In Schedule 8, paragraph 20. |
| Pension Schemes (Northern Ireland) Act 1993 (c. 49) | In Schedule 7, paragraph 22. |
| Finance Act 1994 (c. 9) | Sections 103 to 107. |
| Finance Act 1995 (c. 4) | Sections 58 to 61. In Schedule 8, paragraph 4(3). Schedule 11. |
| Pensions Act 1995 (c. 26) | In Schedule 5, paragraph 12. |
| Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) | In Schedule 3, paragraph 8. |
| Finance Act 1996 (c. 8) | Section 172. In Schedule 21, paragraph 17. In Schedule 39, paragraph 2. |
| Finance Act 1998 (c. 36) | Section 92. Sections 94 to 97. Section 98(1). Schedule 15. |
| Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) | In Schedule 1, paragraphs 3 and 4. |
| Finance Act 1999 (c. 16) | Section 52. In Schedule 5, paragraphs 4 and 5 and, in paragraph 6(2), the words “and 654”. In Schedule 10, paragraphs 1 to 10 and 12 to 18. |
| Welfare Reform and Pensions Act 1999 (c. 30) | In Schedule 12, paragraph 13. |
| Finance Act 2000 (c. 17) | Section 61. In Schedule 8, paragraph 83(2). Schedule 13. |
| Capital Allowances Act 2001 (c. 2) | In Schedule 2, paragraphs 53 and 54. |
| Finance Act 2001 (c. 7) | Section 74. |
| Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 56(8). Section 224. In section 327(4), the entry relating to section 619 of the Income and Corporation Taxes Act 1988. In Part 6, Chapter 1. Section 407(3). Section 408(2). Section 492(2). In section 566(4), the entry relating to section 623. In Part 9, Chapters 6, 7, 8, 9, 13 and 16. Section 683(4). In Part 2 of Schedule 1, the entries relating to the following expressions: “administrator (in Chapter 2 of Part 6)”, “approved (in Chapter 8 of Part 9)”, “approved (in relation to retirement benefits scheme) (in Chapter 6 of Part 9)”, “approved retirement benefits scheme (in Chapter 6 of Part 9)”, “director (in Chapter 1 of Part 6)”, “employee (in Chapter 1 of Part 6)”, “employee (in Chapter 2 of Part 6)”, “employee (in Chapter 6 of Part 9)”, “employer (in Chapter 1 of Part 6)”, “employment (in Chapter 1 of Part 6)”, “exempt approved scheme (in Chapter 13 of Part 9)”, “ex-spouse (in Chapter 2 of Part 6)”, “ex-spouse (in Chapter 6 of Part 9)”, “former approved superannuation fund (in Chapter 7 of Part 9)”, “income withdrawal (in Chapter 8 of Part 9)”, “non-approved retirement benefits scheme (in Chapter 1 of Part 6)”, “non-approved retirement benefits scheme (in Chapter 2 of Part 6)”, “personal pension arrangements (in chapter 8 of Part 9)”, “personal pension scheme (in Chapter 8 of Part 9)”, “provision of benefits in respect of an employee (in Chapter 1 of Part 6)”, “provision of relevant benefits (in Chapter 2 of Part 6)”, “relative (in Chapter 2 of Part 6)”, “relevant benefits (in Chapter 1 of Part 6)”, “relevant benefits (in Chapter 2 of Part 6)”, “relevant statutory scheme (in Chapter 13 of Part 9)”, “retirement annuity contract (in Chapter 9 of Part 9)”, and “retirement benefits scheme (in Chapter 6 of Part 9)”. In Schedule 6, paragraphs 72, 73, 79, 80 (1) to (5), 82, 89, 90, 92 to 95, 97, 98, 99, 125(3) and 161. In Schedule 7, paragraph 41. |
| Finance Act 2003 (c. 14) | In section 153(2)(a), the words “606(13),”. Section 174. In Schedule 24, in paragraph 2(1), the word “or” at the end of paragraph (a). In Schedule 27, paragraph 1(2). |
| Finance Act 2004 (c. 12) | In Schedule 17, paragraphs 2 and 10(4). |
These repeals have effect on 6th April 2006 (but subject to Schedule 36 to this Act).
| Short title and chapter | Extent of repeal |
|---|---|
| Supreme Court Act 1981 (c. 54) | Section 109(3). |
| Inheritance Tax Act 1984 (c. 51) | Section 256(1)(c) and (2). |
1 The repeal in section 109 of the Supreme Court Act 1981 has effect in accordance with section 294 (4) of this Act.
2 The repeals in section 256 of the Inheritance Tax Act 1984 come into force with the passing of this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 2003 (c. 14) | In section 43(3), the word “and” preceding paragraph (c). In section 45(1), the word “and” preceding paragraph (b). In section 47(3), the words from “and section 58” to the end. In section 77(2)(a) and (b), the word “contractual”. In section 80(2), the words “or chargeable”. In section 119(2), the word “and” at the end of the entry for section 44(4). In Schedule 4— (a)
in paragraph 5(6), the words from “and section 58” to the end; (b)
paragraphs 13 to 15. In Schedule 5— (a)
in paragraph 3, the words “(see paragraphs 4 and 5)” and “(see paragraphs 6 and 7)”; (b)
paragraphs 4 to 7, 10 and 11. In Schedule 10— (a)
paragraph 33(2) and (3); (b)
in paragraph 34(2), the words “by notice in writing given to the Inland Revenue”; (c)
paragraph 34(3). In Schedule 19, paragraph 6(1). |
| Finance Act 2004 (c. 12) | In Schedule 39, paragraphs 6 and 11. |
1 The repeals in Schedule 10 to the Finance Act 2003 come into force with the passing of this Act.
2 The repeals in sections 43, 45 and 119 of that Act have effect in accordance with paragraph 13 of Schedule 39 to this Act.
3 The other repeals have effect in accordance with paragraph 26 of that Schedule.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 1966 (c. 18) | Section 2. |
This repeal has effect in accordance with section 323 of this Act.
Finance Act 2004