Part V Interest Relief

Chapter	Short Title	Extent of Repeal
1970 c.10	The Income and Corporation Taxes Act 1970.	Sections 57 to 64A.
		In section 122(1), paragraph (c) and the word “and” preceding it.
		Section 190.
		Section 248(6).
		In section 296(2) the words “not being interest”.
		Section 300.
		Section 440.
		In section 455, in paragraph (a), the words “excluding all payments of interest” and, in paragraph (b), the words “subject to section 456 below”.
		Section 456.
		Section 469(6).
		In section 496, subsections (3) to (7).
		In Part III of Schedule 12, paragraph 2(1)(c) and the word “and” preceding it.
		In Schedule 14, in paragraph 5 the words “section 57(10) and” and paragraph 10.
1970 c.24	The Finance Act 1970.	Section 17.
		In Schedule 4, paragraph 9, except sub-paragraph (6).
1971 c.68	The Finance Act 1971.	In Schedule 6, paragraphs 23, 44, 60 and 66.
		In Schedule 8, paragraph 16(4) and, in paragraph 16(5), the words “190(1)”.

These repeals have effect in relation to interest paid and payable on or after 6th April 1972.

Notes on Schedule 28

C1: The text below of parts of Schedule 28 reproduces the words in which it was originally enacted: it was not reproduced in full in Statutes in Force and except, as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.