Paragraph
(6) Insurance companies and friendly societies: repeals other than those relating to self-assessment
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 76(8), the definition of “relevant franked investment income”. |
| In section 432E(6), paragraph (b) and the word “and” immediately preceding it. | ||
| In section 434, in subsection (3), the words from “but it may be the subject of a claim” onwards, and, in subsection (8), the words from “or by payment of tax credit” onwards. | ||
| Section 434A(1). | ||
| In section 436(3), paragraphs (d) and (e). | ||
| In section 438, subsections (3), (3AA), (5) to (7) and (9). | ||
| Section 439B(7). | ||
| Section 440B(1A) and (2). | ||
| Section 441A(1). | ||
| In paragraph 1 of Schedule 19AB— | ||
| (a) in sub-paragraph (1), the words “the aggregate of”, and paragraph (b) and the word “and” immediately preceding it; | ||
| (b) in sub-paragraph (7), the words “paid or”, paragraph (b) and the word “and” immediately preceding it, and the words “or in section 42(5A) of the Management Act”; | ||
| (c) sub-paragraph (8); and | ||
| (d) in sub-paragraph (10), the words “and payments of tax credits” and “or in section 42(5A) of the Management Act”. | ||
| In Schedule 19AC, paragraph 2, in paragraph 5(1), the notionally inserted section 76(6B), in paragraph 5B, sub-paragraphs (1) to (3), and paragraphs 9A, 10, 10A, 11A(1), 12(1) and 15(1). | ||
| 1989 c. 26. | The Finance Act 1989. | In section 89, in subsection (2), paragraph (a) and, in paragraph (b), the words “other unrelieved”, and subsection (8). |
| 1990 c. 29. | The Finance Act 1990. | Section 45(9). |
| In Schedule 6, paragraph 5. | ||
| 1994 c. 9. | The Finance Act 1994. | In Schedule 16, paragraph 6. |
| 1995 c. 4. | The Finance Act 1995. | In Schedule 8, paragraphs 19(2), 28(2), 29, 35(2), 36, 41, 43 and 47. |
| 1996 c. 8. | The Finance Act 1996. | Section 164(2)(b) and (3)(a). |
| In Schedule 14, paragraph 51. | ||
| In Schedule 27, paragraph 5. | ||
| In Schedule 34, paragraphs 1(7) and 5(2). |
Except for the repeals in Schedule 34 to the Finance Act 1996, these repeals have effect in accordance with the provisions of Schedule 3 to this Act, other than paragraph 11.
Notes on Schedule 8
Modifications
- C1
Sch. 8 restricted (31.7.1998 with effect as mentioned in s. 76(1) of the amending Act) by 1998 c. 36, s. 76(5)
Sch. 8 restricted (31.7.1998) by 1998 c. 36, s. 90(4)