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(11) Groups and group relief

ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In section 87A(3), the word “or" preceding “paragraph 75A(2)".
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 402(4), the words from “if the share in the consortium" to “is nil or".
In section 413—
(a) in subsection (5), the words from the beginning to “Kingdom; and", paragraph (c) and the word “or" immediately preceding it;
(b) subsections (8) and (9).
1992 c. 12.The Taxation of Chargeable Gains Act 1992.In section 170(8), the words “, or subsections (7) to (9),".
In section 228(10)(b), the words “to (9)".
1992 c. 48.The Finance (No.2) Act 1992.In Schedule 6, paragraph 3.
1998 c. 36.The Finance Act 1998.Section 81.

1. The repeal in section 87A(3) of the Taxes Management Act 1970 has effect in accordance with section 98(2) of this Act.

2. The repeal in section 402(4) of the Taxes Act 1988, the repeal of section 413(8) and (9) of that Act, the repeals in the Taxation of Chargeable Gains Act 1992 and the repeal of section 81 of the Finance Act 1998 have effect in accordance with section 100(5) of this Act.

3. The repeals in section 413(5) of the Taxes Act 1988 and the repeal in Schedule 6 to the Finance (No.2) Act 1992 have effect in accordance with paragraph 6 of Schedule 27 to this Act.