Part V INCOME TAX AND CORPORATION TAX
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 9. | The Taxes Management Act 1970. | Section 78(4). |
| Section 86(2A). | ||
| 1985 c. 54. | The Finance Act 1985. | In section 68(7A), the word “and”” at the end of paragraph (f). |
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 76(1)(d), the words “general annuity business””. |
| In section 114(3), paragraph (c) and the word “and”” immediately preceding it. | ||
| In section 243, in subsection (1), the words “or 394”” and subsections (5) and (6)(b). | ||
| Section 339A. | ||
| In section 343, in subsection (3), the words from the beginning to “subsection (6) below; and””, subsection (6) and, in subsection (7), the words from “then no relief”” to “subject to th at””. | ||
| Section 349(3)(e). | ||
| Section 354(3). | ||
| In section 367(1), the definition of the expression “large carav a n””. | ||
| In section 393, subsections (2) to (6) and, in subsection (11), the words from “and a claim under subsection (2)”” onwards. | ||
| Section 394. | ||
| Section 432A(2)(b) and (d). | ||
| In section 436, in subsection (1), the words “general annuity business or””, in subsection (3), in paragraph (c), the words “or general annuity business”” and, in paragraph (e), the words “general annuity business or””, and in subsection (4), the words “general annuity business or””. | ||
| Section 437(2) to (5). | ||
| In section 446, in subsection (1), the words “and general annuity business”” and subsections (2) and (3). | ||
| In section 447, subsection (3) and, in subsection (4), the words “or 446””. | ||
| Section 448(3)(a). | ||
| In section 465(3) the words “and (c)””. | ||
| In section 474(1)(b), the words “and general annuity business””. | ||
| Section 518(6). | ||
| In section 590, subsections (5) and (6). | ||
| Section 726. | ||
| In section 737, in subsection (2), the words “otherwise than by virtue of section 476(5)(a)””, and subsection (4). | ||
| Section 738(2). | ||
| In section 843(4), the words “394””. | ||
| In Schedule 5, in paragraph 2(3)(a), the word “or”” immediately following the words “section 380””. | ||
| In Schedule 7, paragraphs 3(2) and (3) and 6. | ||
| In Schedule 15, paragraph 3(1)(c) and the word “and”” immediately preceding it. | ||
| In Schedule 28, paragraph 3(4)(a). | ||
| In Schedule 29, in the Table in paragraph 32, the entry relating to section 78(4) of the Taxes Management Act 1970. | ||
| In Schedule 30, in paragraph 2(2)(a), the word “or”” where first occurring and, in paragraph 3(1)(b), the word “or””. | ||
| 1988 c. 39. | The Finance Act 1988. | In Schedule 8, in paragraph 1(3), the word “and”” at the end of paragraph (g). |
| 1989 c. 26. | The Finance Act 1989. | Section 62(2). |
| Section 63. | ||
| Sectio n 87(3). | ||
| 1990 c. 1. | The Capital Allowances Act 1990. | In section 2(1), the word “and”” at the end of paragraph (a). |
| In section 3(3), the words “(as defined in section 8(1))””. | ||
| In section 26(1), the word “and”” at the end of paragraph (e). | ||
| In Schedule 1, paragraph 8(16). | ||
| 1990 c. 29. | The Finance Act 1990. | Section 25(2)(h). |
| In section 27, subsections (1) and (3). | ||
| Section 61. | ||
| In Schedule 6, paragraph 6. | ||
| In Schedule 7, paragraph 8. | ||
| In Schedule 14, paragraph 7. |
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Notes on Schedule 19
Commencement
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Sch. 19 partly in force at 1.12.1988 due to commencement of Part VI