OpenLegislation

Paragraph

1.

The repeal in section 65(3) of the Income and Corporation Taxes Act 1988 has effect in accordance with sections 207(6) and 218(1)(b) of this Act.

2.

The repeal in section 96(6) of the Income and Corporation Taxes Act 1988 has effect in accordance with section 216(5) of this Act.

3.

The repeal in section 96(7) of the Income and Corporation Taxes Act 1988 has effect in accordance with section 214(7) of this Act.

4.

The following repeals, namely—

(a)

the repeals in sections 113, 114, 115, 277, 380, 381 and 386 of the Income and Corporation Taxes Act 1988;

(b)

the repeal of subsection (5) of section 384 of that Act;

(c)

the repeal of subsections (2) and (5) of section 385 of that Act; and

(d)

the repeal of subsection (3) of section 389 of that Act,

have effect in accordance with section 215(4) of this Act.

5.

The following repeals, namely—

(a)

the repeals in sections 384(1) and (2), 388, 397, 521, 528 and 530 of the Income and Corporation Taxes Act 1988;

(b)

the repeal of section 383 of that Act;

(c)

the repeal of subsections (5) to (7) of section 389 of that Act;

(d)

the repeals in the Capital Allowances Act 1990;

(e)

the repeal in section 72 of the Finance Act 1991; and

(f)

the repeal in section 118 of the Finance Act 1994,

have effect in accordance with sections 211(2) and 218(1)(b) of this Act.

6.

The repeals of subsections (3) and (8) of section 385 of the Income and Corporation Taxes Act 1988 have effect in accordance with section 209(7) of this Act.

7.

The other repeals have effect in accordance with section 218(1) of this Act.