Part III UNDERWRITERS
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1972 c.10. | The Income and Corporation Taxes Act 1970. | In Schedule 10, the following— |
| in paragraph 1 the words “who elects to take advantage of the arrangements”, the word “such”, where it last occurs, and the words “who duly elects as aforesaid”; | ||
| paragraphs 2 to 4; | ||
| in paragraph 7(2) the words from “subsequent” to the end; | ||
| in paragraph 11(1)(a) the words “for all income tax purposes”; | ||
| in paragraph 11(2)(a)(iii) the words “which immediately preceded the year of assessment”; | ||
| in paragraph 14, sub-paragraph (a). |
These repeals have effect for the year 1973-74 and subsequent years of assessment and, so far as they relate to proviso (a) of paragraph 7(2) and paragraph 11(2)(a)(iii), also for the year 1972-73.
Notes on Schedule 22
Modifications
- C1
The text of s. 59(3)(a), Sch. 16A, Sch. 21 para. 5 and Sch. 22 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.