OpenLegislation

Chapter (4) Rents and other receipts from land

ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In section 42(7), the reference to section 579(4) of the Taxes Act 1988.
Inthe second column of the Table in section 98, the reference to section 41(2) of the Taxes Act 1988.
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 15(2).

In section 24—

(a) in subsection (6), paragraph (c) and the word “and” preceding it;

(b) subsection (7).

Section 25.

In section 26—

  1. (a)

    in subsection (1)(a), the words “at a full rent (not being a tenant's repairing lease)”;

  2. (b)

    subsection (2)(a).

Sections 28 and 29.
Section 31.
Section 33.
Sections 33A and 33B.
Section 40(5).
Section 41.
Section 42A(8).
Section 65(2A) and (2B).
In section 82(6), the words from “and shall be treated" to the end.
Section 87(10).
In section 96(11), the words from “or to any profits" to the end.
Section 401(1B).
Section 404(6)(c).
Section 434E(3).
Section 488(3).
Section 494(4) and (5).
In section 577(1) and (9), the words “Schedule A or".
In section 577A(1) and (1A), the words “Schedule A or".
Section 579(4).
Section 588(4A).
Section 589A(9A).
Schedule 1.
1990 c. 1.The Capital Allowances Act 1990.Section 15(2), (2A) and (3).
Section 15A.
Section 28A(2).

In section 29—

(a) in subsection (1), the words “Subject to subsection (1A) below,";

(b) subsection (1A).

In section 53(1)(b), the words “or for leasing otherwise than in the course of a trade".
Section 61(6).
Section 67(2), (3) and (3A).

In section 73—

(a) subsection (1A); and

(b) in subsection (2), the words “and section 67(3)".

In section 159(1A), the words from “or to any such activities" to the end.
In Schedule 1, paragraph 8(3).
1990 c. 29.The Finance Act 1990.In Schedule 14, paragraph 2(a) and (b).
1991 c. 31.The Finance Act 1991.In Schedule 15, paragraphs 13 and 26.
1992 c. 48.The Finance (No. 2) Act 1992.Sections 57 and 58.
1995 c. 4.The Finance Act 1995.Section 39.
Section 41.
In Schedule 6, paragraphs 1, 4 to 7, 9 to 16, 20 to 25, 29, 30, 32 and 34 to 37.
1996 c. 8.The Finance Act 1996.In Schedule 14, paragraph 32(4).
In Schedule 20, paragraph 30.

In Schedule 39, in paragraph 1—

(a) sub-paragraph (2);

(b) in sub-paragraph (4), the words from the beginning to “passed, and".

1997 c. 16.The Finance Act 1997.In Schedule 12, paragraphs 3(6), 6(9)(b), 8, 13(7) and 20(b).
In Schedule 15, paragraphs 2(2), 5(1) and (2) and 6.
1997 c. 58.The Finance (No. 2) Act 1997.In Schedule 7, paragraph 3.

These repeals have effect in accordance with section 38(2) and (3) of this Act.