Part VII Retirement Annuities
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 10. | The Income and Corporation Taxes Act 1970. | In section 226(2)(c) the words “to the individual’s personal representatives”. |
| In section 226A, in subsection (1)(b) the words “being a lump sum payable to his personal representatives” and in subsections 3(c) and (6) the words “to the individual’s personal representatives.”. | ||
| In section 227, subsections (1C), (2), (2A), (2B) and (3), in subsection (5) the word “either” and subsection (7). | ||
| Section 228(1) to (3). | ||
| In section 229(1) and (2) the words from “and shall accordingly be treated” to “Member”. | ||
| 1971 c. 68. | The Finance Act 1971. | In Schedule 2, paragraphs 2 to 5 and 7(3). |
| 1977 c. 36. | The Finance Act 1977. | Section 27(1)(a) and (c). |
These repeals have effect for the year 1980–81 and subsequent years of assessment but the repeal of section 227(2) to (3) has effect subject to the provisions of section 32(3) and (4) of this Act.
Notes on Schedule 20
Modifications
- C1
The text of Sch. 20 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991