{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-41/paragraph-wrapper2",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-41/paragraph-wrapper2.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/41/paragraph/wrapper2",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(7) Self-assessment: notices\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 42, in subsection (7), in paragraph (a), “62A,” and “401,”, and in paragraph (c), “30,”, “33,”, “48, 49,” and “124A,” and in subsection (10) the words “and notices”.\nThese repeals have effect in accordance with section 130 of this Act.\n(8) Overdue tax and excessive payments by the Board\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nSection 88.\nSection 88A.\nIn section 91(1), the words “or section 88”.\nSection 113(1C).\n1971 c. 68.\nThe Finance Act 1971.\nIn Schedule 6, paragraph 87.\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 46(4).\n1980 c. 48.\nThe Finance Act 1980.\nSection 61(4), so far as relating to section 88(5)(c) and (d) of the Taxes Management Act 1970.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 374A(4), the words from “and as if” onwards.\nIn Schedule 14, in paragraph 6(2) the words from “and as if” onwards.\nIn Schedule 29, in paragraph 32, the entries relating to section 88(2), section 88(5)(b) and section 88(5)(c) of the Taxes Management Act 1970.\n1989 c. 26.\nThe Finance Act 1989.\nSection 159.\nSection 160(1), (2) and (4).\nSection 161.\nIn section 178(2)(f), the words “88”.\nIn section 179(1)(b)(i), the words “and 88(1)”.\nThese repeals have effect in accordance with paragraph 17 of Schedule 18 to this Act.\n(9) Self-assessment: claims and enquiries\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 31(5), the words “against any assessment”.\nThis repeal has effect in accordance with Schedule 19 to this Act.\n(10) Self-assessment: discretions etc.\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 74(1)(j)(i), the words “proved to be such”.\nIn section 145(7)(a) and (b), the words “it can be shown that”.\nSection 159(4) to (6).\nIn section 161, in subsection (3), the words “it is shown that” and, in subsection (4), the words “shows that he”.\nIn section 231(3A), the words “it appears to the inspector that”.\nIn section 257(2) and (3), the words “proves that he”.\nIn section 257E(1) the words “he proves” and, in each of paragraphs (a) and (b), the word “that” in the first and third places where it occurs.\nIn section 257F, in the words preceding paragraph (a), the words “the claimant proves”, and the word “that” in the second place where it occurs in paragraph (a), the first place where it occurs in paragraph (b) and the first and third places where it occurs in paragraph (c).\nIn section 259(6), the second paragraph.\nIn section 265(1), the words “proves that he”.\nIn section 278(2), the words “satisfies the Board that he or she”.\nIn section 381(4), the words “it is shown that”.\nIn section 384(1), the words “it is shown that”.\nIn section 570(2), the words “on a claim it is shown in accordance with the provisions of Part II of Schedule 21 that”.\nIn section 582(2)(b), the words “the Board are satisfied that”.\nIn section 731(3), the words following paragraph (b).\nIn section 769(2)(d), the words “any gift of shares”.\nIn section 812(4), paragraph (a).\nIn Schedule 7, in paragraph 1(5), the words “and shown to have been made”.\nIn Schedule 12, in paragraph 2(2), the words “shown to be”.\nIn Schedule 21, paragraph 3.\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 52(4), the words “such method as appears to the inspector or on appeal the Commissioners concerned to be”.\nIn section 116(13), the words “the inspector is satisfied that” and “and so directs,”.\nIn section 122, in subsection (2), the words “the inspector is satisfied that” and “and so directs” and subsection (3).\nIn section 133, in subsection (2), the words “the inspector is satisfied that” and “and so directs” and subsection (3).\nIn section 164F(8)(a), the words “it is shown that”.\nIn section 164FG(2), the words “or an officer of the Board in default of an election determines”.\nIn section 181(1)(b), the words “it is shown that” and the word “that” in the second place where it occurs.\nIn section 222, in subsection (5), paragraph (b) and the words following it and, in subsection (6), paragraph (b) and the word “and” immediately preceding it.\nSection 226(5).\nIn section 271(2), in the second paragraph, the words “the Board are satisfied that”.\nIn Schedule 6, in paragraph 3, in sub-paragraphs (1), (3) and (4), the words “on production of such evidence as the Board may reasonably require, the Board are satisfied”.\n1993 c. 34.\nThe Finance Act 1993.\nIn section 144, in subsections (1)(b) and (2)(b), the words “the inspector is satisfied,” and the word “that”, in the first place where it occurs, and, in subsection (3)(b), the words “in the opinion of the inspector” and subsection (4).\nIn section 145, in subsection (1)(c), the words “the inspector is satisfied that”, in subsections (2)(b) and (3)(b), the words “in the opinion of the inspector”, in subsection (4)(b), the words “the inspector is satisfied that” and in subsection (5), the words “in the opinion of the inspector” and subsection (6).\nThese repeals have effect in accordance with section 134 of, and Schedule 20 to, this Act.\n(11) Self-assessment: time limits\nChapter\nShort title\nExtent of repeal\n1990 c. 1.\nThe Capital Allowances Act 1990.\nIn section 37(2), the words following paragraph (d).\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn Schedule 4, in paragraph 9(1)(b), the words “year of assessment or”.\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 15, paragraph 21(a)(ii).\nThese repeals have effect in accordance with section 135 of, and Schedule 21 to, this Act.\n(12) Self-assessment: appeals\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nSection 42(12).\nIn section 44—\n(a) subsections (1A) and (1B), and\n(b) in subsection (2), the words “and any direction under subsection (1A) above”.\nSchedule 2.\n1975 c. 7.\nThe Finance Act 1975.\nSection 54.\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 66.\n1976 c. 40.\nThe Finance Act 1976.\nIn Schedule 9, paragraph 11.\n1984 c. 43.\nThe Finance Act 1984.\nIn Schedule 22, paragraph 3(2).\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn the Table in paragraph 32 of Schedule 29, the entries relating to Schedule 3 to the Taxes Management Act 1970.\n1988 c. 39.\nThe Finance Act 1988.\nSection 133(1).\n1989 c. 26.\nThe Finance Act 1989.\nSection 160(6).\nSection 168(8).\n1990 c. 1.\nThe Capital Allowances Act 1990.\nIn Schedule 1, paragraph 1(4).\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 19, paragraph 36.\n1995 c. 4.\nThe Finance Act 1995.\nIn Schedule 17, in paragraph 22, the words “(including that provision as proposed to be substituted by paragraph 7 of Schedule 19 to the Finance Act 1994)”.\nThese repeals have effect in accordance with Schedule 22 to this Act.\n(13) Self-assessment: accounting periods etc.\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 8A.\n1993 c. 34.\nThe Finance Act 1993.\nSection 206(2).\n(14) Self-assessment: advance corporation tax\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 239(5).\nThis repeal has effect in accordance with Schedule 25 to this Act.\n(15) Class 4 contributions\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 617(5).\n1992 c. 4.\nThe Social Security Contributions and Benefits Act 1992.\nIn Schedule 2, in paragraph 3(2), the words “(e) section 617(5) (relief for Class 4 contributions)”.\n1992 c. 7.\nThe Social Security Contributions and Benefits (Northern Ireland) Act 1992.\nIn Schedule 2, in paragraph 3(2), the words “(e) section 617(5) (relief for Class 4 contributions)”.\nThese repeals have effect in accordance with section 147 of this Act.\n(16) Personal injury damages and compensation\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSections 329A to 329C.\n1995 c. 4.\nThe Finance Act 1995.\nSection 142.\n1995 c. 53.\nThe Criminal Injuries Compensation Act 1995.\nSection 8.\n(17) Foreign income dividends\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 246S—\n(a) in subsection (3), the words after paragraph (e); and\n(b) subsection (8).\nThese repeals have effect in accordance with Schedule 27 to this Act.\n(18) FOTRA securities\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 47.\nSection 474(2).\nIn section 475—\n(a) in subsection (5), the words “Subject to subsection (6) below,”;\n(b) subsections (6) and (7); and (c) in subsection (8), the words from “and this subsection” onwards.\nIn section 715—\n(a) in subsection (1), paragraphs (g) and (h); and\n(b) in subsection (8), the definition of “FOTRA securities”.\n1993 c. 34.\nThe Finance Act 1993.\nIn section 174—\n(a) subsection (6); and\n(b) in subsection (7), the definitions of “FOTRA securities” and “non-resident United Kingdom trader”.\n1994 c. 9.\nThe Finance Act 1994.\nSection 222(6) and (7).\nThese repeals come into force in accordance with section 154(9) of this Act.\n(19) Paying and collecting agents\nChapter\nShort title\nExtent of repeal\n1988 c. 39.\nThe Finance Act 1988.\nSection 76(4) and (6).\n(20) Accrued income scheme\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 721(1) and (4).\nThese repeals come into force in accordance with section 158 of this Act.\n(21) Manufactured payments, repos, etc.\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn the first column of the Table in section 98, the entry relating to section 729(11) of the Taxes Act 1988.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 729.\nSection 732(3).\nIn section 737(5AA)(b), the words from “and the words” onwards.\nSection 737A(2)(b).\nSection 786(4).\nIn Schedule 23A, paragraph 4(7A).\n1994 c. 9.\nThe Finance Act 1994.\nSection 124.\n1995 c. 4.\nThe Finance Act 1995.\nSection 80(2).\n1. Subject to note 2 below, these repeals have effect in accordance with section 159(1) of this Act.\n2. The repeals in section 737 of, and Schedule 23A to, the Taxes Act 1988, and the repeal of section 124 of the Finance Act 1994, come into force on the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/paragraph/wrapper2",
    "retrieved_at": "2026-10-29T09:32:25.231034+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}