{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-3",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-3.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "schedule/3",
  "kind": "schedule",
  "number": "3",
  "heading": "Repeals and revocations",
  "text": "Reference\nExtent of repeal or revocation\nFinance Act 1950 (c. 15)\nIn section 40(3), the words “by the Special Commissioners under Case VI of Schedule D” and “under that Case”.\nChevening Estate Act 1959 (c. 49)\nSection 2(1)(a).\nTaxes Management Act 1970 (c. 9)\nIn section 9(1), the words “233(1),” and “, 249(4), 421(1) or 547(5)”.\nSection 9D.\nSection 12AE(2)(a).\nSection 30(4).\nIn section 31(3), the words “9D or”.\nIn section 42(7) the word “and” before paragraph (d).\nIn section 46B(4)—\n(a)the words “of the principal Act”, and\n(b)paragraph (b).\nSection 46C(3)(a).\nIn section 59B(1), the words “233(1),” and “, 249(4), 421(1) or 547(5)”.\nIn the Table in section 98, in each column—\n(a)the entry relating to regulations under section 326C of ICTA, and\n(b)the entry relating to section 660F of ICTA.\nOil Taxation Act 1975 (c. 22)\nIn section 3(2), in the first sentence, the words “less the amount of the rebate recoverable (within the meaning of that subsection)”.\nChevening Estate Act 1987 (c. 20)\nSection 4(a).\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn section 1(1), paragraph (a) and the word “and” at the end of paragraph (b).\nIn section 1A—\n(a)in subsection (2)(aa), the words “under Case VI of Schedule D”,\n(b)in subsection (4), paragraph (b) and the word “or” at the end of paragraph (a), and\n(c)subsection (7).\nSection 4(1B).\nIn section 9—\n(a)in subsection (3)(a), the words “, as they apply for purposes of income tax”, and\n(b)in subsection (6), the words “60 to 69,”\nSection 18(6).\nSections 20 and 21.\nIn section 21A—\n(a)in subsection (2), the words “sections 112 and 113 of that Act (expenditure in connection with provision of security asset or service);”, and\n(b)in subsection (4), the words “section 82 (interest paid to non-residents),” and the words “section 96 (farming and market gardening: relief for fluctuating profits),”.\nIn section 21B, the words “, 108, 109A” and the words “section 113 (effect for income tax purposes of change in the persons engaged on trade);”.\nSections 31A and 31B.\nIn section 37(1), the word “or” at the end of paragraph (a).\nIn section 43C(3), the word “or” at the end of paragraph (a).\nIn section 59—\n(a)subsections (1) and (2), and\n(b)in subsection (3), the words “under Schedule D”.\nSections 60 to 65A.\nSections 68 to 69.\nSection 71.\nIn section 72(1), the words “income tax or” and “year of assessment,”.\nSection 74(1)(b) and (o).\nSection 77.\nSections 80 to 82.\nSection 84(3B)\nIn section 87(1), the word “or” at the end of paragraph (a).\nIn section 90(3), the words “113(1) or”.\nIn section 91A(2), the words “income tax or”.\nIn section 91B(2), the words “income tax or”.\nSection 95(1A)(a).\nSections 95A and 96.\nIn section 100(2), the words “or vocation” in both places where they occur.\nIn section 101—\n(a)in subsection (1), the words “or vocation”, wherever they occur,\n(b)in subsection (2) the words “or vocation”,\n(c)in subsection (2A), paragraph (a) and, in paragraph (b), the words “in the case of an election for the purposes of corporation tax,” and “or vocation”, and\n(d)in subsection (3) omit the words “or vocation”, wherever they occur.\nIn section 102—\n(a)in subsection (1), the words “or vocations”, and\n(b)in subsection (2), the words “113 or” and the words from “but those sections” to the end.\nIn section 103—\n(a)in subsection (1), the words “under Case I or II of Schedule D”, and\n(b)in subsection (3), paragraphs (b) and (bb) and the words from “Paragraph (b) above shall” to the end.\nIn section 104—\n(a)in subsection (1), the words “under Case I or II of Schedule D”, and\n(b)in subsection (3), the words “and (b)”.\nSections 107 to 109.\nIn section 109A—\n(a)subsection (3),\n(b)in subsection (4), the unnumbered paragraph beginning with “If any sum”, and\n(c)in subsection (4A), the unnumbered paragraph beginning with “If any sum”.\nSection 110A and the italic cross-heading before it.\nIn section 111, subsections (2) to (13).\nSections 112 and 113.\nSection 121(1).\nIn section 122—\n(a)in subsection (1), the words “for the purposes of income tax, or as the case may be” and the words “year or” in both places where they occur,\n(b)in subsection (2)(a), the words from “brought into account” to “may be,”, and\n(c)subsection (4).\nSections 127 and 127A.\nSection 128(1).\nIn section 214(1)(a), the words “chargeable to tax under Case VI of Schedule D”.\nIn section 231, in subsection (1) the words “or a person resident in the United Kingdom, not being a company”, and subsections (3) and (3AA).\nIn section 231AA(1A), the second sentence.\nIn section 231AB(1A), the second sentence.\nSections 232 and 233.\nIn section 249, subsections (4) to (7) and in subsection (8) the words from “and subsections (5)” onwards.\nSection 251(2) to (6).\nSections 251A to 251D.\nIn section 273, the words “, 617(3)”.\nSection 314.\nSection 322.\nSections 324 to 327A.\nSections 329 to 329AB.\nSection 331.\nSection 331A.\nSection 332(3).\nIn section 332A, the words “and distributions by such trusts”.\nSection 333A.\nIn section 333B(9), the definition of “section 333 business”.\nSection 347A(4) and (5).\nIn section 349(4)—\n(a)in the definition of “qualifying certificate of deposit” the words “as defined in section 56(5)”, and\n(b)in paragraph (b) of the definition of “qualifying deposit right” the words “as defined in section 56(5)”.\nSection 349B(5).\nSection 368(4).\nIn section 382(3), the words “under the provisions of the Income Tax Acts applicable to Case I or II of Schedule D”.\nIn section 385(4)—\n(a)the words “under Case I of Schedule D”,\n(b)the words “under that Case” in both places where they occur.\nIn section 386(1), the words “under Schedule D”.\nIn section 388—\n(a)in subsection (1), the words “under Schedule D”,\n(b)in subsection (4), the words “under Schedule D”, and\n(c)in that subsection, the words “under Case I of Schedule D” in both places where they occur.\nIn section 399—\n(a)subsections (1) and (1A), and\n(b)in subsection (5), the words from “and the reference” to the end.\nIn section 421, in subsection (1), paragraphs (c) and (d) and subsections (2) and (3).\nSection 434(1A).\nIn section 437(1C), the word “and” at the end of paragraph (b).\nIn section 477A, subsections (5) and (6) and in subsection (9) the words from “but” to the end of the subsection.\nSection 480C.\nIn section 481, in subsection (5A)(c) the words “or 480C” and in subsection (6) the word “, 480C”.\nSection 486(5).\nIn section 491—\n(a)in subsection (4), the words “113 or”,\n(b)subsection (5), and\n(c)in subsection (10), the words “or vocation”.\nIn section 503—\n(a)in subsection (1), the words “in the United Kingdom”, and\n(b)subsections (2) and (3).\nIn section 504—\n(a)subsection (4),\n(b)in subsection (6), the words “year of assessment or” and the words “year or” wherever they occur,\n(c)in subsection (7), the words “year of assessment or” and the words “year or” in both places where they occur, and\n(d)in subsection (8), the words “year of assessment or”.\nIn section 505(1)(c)(iia) the words “IV or”.\nSection 514.\nIn section 524—\n(a)in subsection (2A), paragraph (a),\n(b)in that subsection, in paragraph (b), the words “in the case of an election for the purposes of corporation tax”,\n(c)subsection (4), and\n(d)in subsection (6), the words “subsection (4) shall not apply, but”.\nIn section 525—\n(a)subsection (2), and\n(b)in subsection (4), the words “(or, if he is dead, his personal representatives)” and paragraph (b) and the word “and” immediately preceding it\nSection 526(2).\nIn section 528—\n(a)subsection (2),\n(b)in subsection (3), the words “as that provision applies for the purposes of corporation tax”, and\n(c)in subsection (3A), the words “a person's or” and “479 or”.\nSection 529.\nSection 531(6).\nSection 539(8).\nIn section 546C(8)—\n(a)paragraph (a) and the word “or” at the end of it, and\n(b)the words “year of assessment or”.\nIn section 547—\n(a)in subsection (1), paragraphs (a) and (c) to (e), and\n(b)subsections (4A) to (7A) and (9) to (14).\nSections 549 to 551.\nIn section 552(1), the words “within the meaning of this Chapter”.\nIn section 552A(5) the words “in relation to which this Chapter has effect and”.\nSection 553(6) to (9).\nSection 553A(3).\nIn section 553C(4), paragraph (d) and the word “or” before it.\nSection 554.\nSection 556(1) and (3)(a).\nSection 557.\nSection 577(8A).\nSections 580A to 580C.\nSection 581.\nSection 583.\nSection 584(6)(a) and (7).\nSection 585.\nIn section 587(1), the words “, or total income,”.\nIn section 588(5), the words “section 29(1) of the Management Act, or”.\nIn section 591C(2), the words “under Case VI of Schedule D”.\nIn section 602(1)(a), the words “under Case VI of Schedule D”.\nSection 617(4)(d) and (e).\nIn section 650A(2), the words “under Case VI of Schedule D”.\nIn section 658(5), the words “for himself or for any other person” and “, he”.\nSections 660A and 660B.\nSection 660C(1) to (2).\nSections 660D to 660G.\nSections 677 and 678.\nSections 682 and 682A.\nSection 688.\nIn section 695—\n(a)in paragraph (b) of subsection (4), the words from “and shall” to the end of the paragraph, and\n(b)in subsection (6), the words “, for the purpose of computing his total income,”.\nIn section 696—\n(a)in subsection (6), the words from “and shall” to the end of the subsection, and\n(b)in subsection (8), the words from the beginning to “this section”.\nIn section 697(4), the words from “, and the residuary income” to the end of the subsection.\nSection 699.\nIn section 699A—\n(a)in subsection (1A), paragraph (b) and the word “or” immediately preceding it, and\n(b)subsection (6).\nIn section 700(5), the word “and” at the end of paragraph (a).\nIn section 701(8), the word “and” at the end of paragraph (a) and the second sentence.\nIn section 710(5), the word “and” at the end of paragraph (a).\nIn section 714(2), the words “under Case VI of Schedule D”.\nIn section 716(3), the words “under Case VI of Schedule D”.\nSection 730C.\nSection 740(4).\nIn section 775(2), the words from “, and which is” to the end.\nIn section 776(3)(a), the words from “, and which constitutes” to “period in which the gain is realised”.\nIn section 779(13)(c), the words “392 or”.\nIn section 781(4)(b), the words “392 or”.\nIn section 817(2), the words “or employment”.\nIn section 821(1), the words “in respect of those payments”.\nSection 824(8).\nIn section 828(4), the word “324,”.\nIn section 830(3), the words “income tax or”.\nIn section 832(1), the definition of “Ulster Savings Certificates”.\nSchedule 4A.\nIn Schedule 5—\n(a)in paragraph 2, sub-paragraphs (3)(a), (4)(a) and (5) and, in sub-paragraph (6), the definitions of “commencement year” and “qualifying year of assessment”, and\n(b)in paragraph 6, sub-paragraphs (2)(a), and (3)(a) and, in sub-paragraph (4), the definition of “qualifying year of assessment”.\nSchedule 5AA.\nSchedule 15A.\nIn Schedule 15B—\n(a)in paragraph 4(1) and (2), the words “under Case VI of Schedule D”, and\n(b)paragraphs 7 to 9.\nIn Schedule 27, in paragraph 3(1)(a)(i), the words “Case IV or”.\nIn Schedule 30—\n(a)in paragraph 5(6), paragraph (b) and the word “or” before it,\n(b)in paragraph 5(8), the words “section 113 of this Act or”,\n(c)in paragraph 5(11), the words “or vocation”, and\n(d)paragraphs 18 and 18A.\nEmployment Act 1988 (c. 19)\nIn Schedule 3, paragraph 15.\nFinance Act 1988 (c. 39)\nSection 61(1)(a).\nIn Schedule 3, paragraphs 2 and 3.\nCopyright, Designs and Patents Act 1988 (c. 48)\nIn Schedule 7, paragraph 36(3).\nFinance Act 1989 (c. 26)\nIn section 76(6C)(a), the words “of the Taxes Act 1988”.\nSection 109(4).\nSections 112 and 113.\nIn Schedule 9, paragraph 6(2)(a).\nIn Schedule 12, in paragraph 1, the word “and” at the end of paragraph (a).\nFinance Act 1990 (c. 29)\nIn section 25(9)(e), sub-paragraph (i) and the word “or” at the end of that sub-paragraph.\nSection 28(1) to (3).\nSection 29.\nIn Schedule 7, paragraph 2.\nIn Schedule 14, paragraphs 4(1) and 5.\nEnterprise and New Towns (Scotland) Act 1990 (c. 35)\nIn Schedule 4, paragraph 15.\nFinance Act 1991 (c. 31)\nSection 70.\nIn Schedule 7, paragraph 9.\nSocial Security Contributions and Benefits Act 1992 (c. 4)\nIn section 15—\n(a)in subsection (1), the “and” at the end of paragraph (a),\n(b)in subsections (2), (3) and (3A) the words “or gains” in each place where they occur, and\n(c)subsection (4).\nIn Schedule 2, in paragraphs 3(1), (4) and (5), 4, 5 and 7, the words “or gains” in each place where they occur.\nSocial Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)\nIn section 15—\n(a)in subsection (1), the “and” at the end of paragraph (a),\n(b)in subsections (2), (3) and (3A) the words “or gains” in each place where they occur, and\n(c)subsection (4).\nIn Schedule 2, in paragraphs 3(1), (4) and (5), 4, 5 and 7, the words “or gains” in each place where they occur.\nTaxation of Chargeable Gains Act 1992 (c. 12)\nIn Schedule 10, in paragraph 14, sub-paragraphs (5), (16), (19)(a), in sub-paragraph (19)(b), the words “and “(2A)”” and “and “143(3)” respectively” and sub-paragraph (52).\nFinance (No. 2) Act 1992 (c. 48)\nIn section 19—\n(a)in subsection (2), the words “550(3) and”,\n(b)in subsection (3), the words “549(2)” and “699(2)”, and\n(c)subsection (6).\nSection 59.\nSection 60.\nSchedule 10.\nFinance Act 1993 (c. 34)\nSection 77(3).\nSection 183(1).\nIn Schedule 6, paragraphs 2, 6 and 7.\nFinance Act 1994 (c. 9)\nSections 200 to 208.\nSection 216(1) and (4).\nSection 219(5).\nIn Schedule 9, paragraph 1.\nIn Schedule 20—\n(a)paragraphs 1 to 10,\n(b)in paragraph 11(1), the words “Subject to paragraph 12(2) below,” and\n(c)paragraphs 12 and 13.\nFinance Act 1995 (c. 4)\nIn section 55(8), paragraph (b) and the word “and” before it.\nSection 56.\nSections 62 and 63.\nSection 64.\nSection 65.\nSection 76(2) and (3).\nSection 122.\nSection 124.\nSection 125(2) and (3).\nSection 145(2).\nIn Schedule 6, paragraphs 17 and 38.\nSchedule 12.\nIn Schedule 17—\n(a)paragraphs 2, 5, 6, 8, 9, 11 and 16,\n(b)in paragraph 17, sub-paragraph (2)(a) and the word “and” at the end and sub-paragraphs (3) and (4), and\n(c)paragraphs 18, 19, 21, 23, 30 and 32.\nIn Schedule 22, paragraphs 2, 4, 6, 8 to 10 and 18 to 20.\nFinance Act 1996 (c. 8)\nSection 102.\nIn section 122—\n(a)subsections (3) to (5), and\n(b)subsection (7)(a).\nSection 128(3) and (4).\nSection 143.\nSection 150.\nIn section 154—\n(a)subsection (4), and\n(b)in subsection (6), the words “income tax or”.\nIn Schedule 6—\n(a)paragraphs 6, 7 and 9, and\n(b)in paragraph 13, the words “549(2)” and “699(2)”.\nIn Schedule 7—\n(a)paragraph 15, and\n(b)in paragraph 23(a), the words “, (4)(b)”.\nSchedule 13.\nIn Schedule 14, paragraph 9.\nIn Schedule 18—\n(a)paragraph 10, and\n(b)in paragraph 17, in each of sub-paragraphs (1) and (2), the word “10,”.\nIn Schedule 20, paragraphs 3, 12, 33(6) and 34.\nIn Schedule 21, paragraphs 1, 11, 15(4), 16 and 47.\nSchedule 26.\nIn Schedule 38, paragraph 8.\nIn Schedule 40, paragraph 7.\nIncome Tax (Furnished Accommodation) (Basic Amount) Order 1996 (S.I. 1996/ 2953)\nThe whole Order.\nFinance Act 1997 (c. 16)\nIn section 80, subsections (1) to (4), in subsection (6) the words “Subject to subsection (7) below,” and “and Schedule 11 to this Act” and subsection (7).\nIn Schedule 7, paragraphs 8(2)(a) and 12(3).\nSchedule 11.\nFinance (No. 2) Act 1997 (c. 58)\nSection 22(5).\nSection 24(10).\nSection 30(2)(a), (5)(a) and (6).\nIn Schedule 4—\n(a)paragraphs 4, 5, 6 and 10,\n(b)paragraph 11(1)(b) and the word “and” immediately preceding it, and\n(c)paragraphs 13, 14, 16(3), 17, 20(2)(b) and 27.\nFinance Act 1998 (c. 36)\nSection 42(4).\nSection 43.\nSection 75.\nSection 76(1), (2), (4) and (5).\nSection 78.\nSection 99(1), (4) and (5).\nIn Schedule 5, paragraphs 23, 24, 45 and 63(4).\nIn Schedule 7, in paragraph 1—\n(a)the words from “60(1) and (2) twice” to “68(1)”,\n(b)the words “77(1) and (2)(a)(i),”,\n(c)the words “80(10), 82(1) and (5),”,\n(d)the word “96(7),”,\n(e)the words “107, 109(1)(b),”\n(f)the words from “110A(1)” to “113(1),”,\n(g)in the entry relating to section 368, the words “and (4)(a)”,\n(h)in the entry relating to section 491, the word “(5),”\n(i)the words from “556(3)(a)” to “(2)(a), (b) and (c),”\n(j)the word “730C(1),” and\n(k)in the entry relating to paragraph 6 of Schedule 5, the words “(4) meaning of “qualifying year of assessment””.\nIn Schedule 14—\n(a)paragraph 1(2), (3), (6), (7), (8), (9) and (10), and\n(b)paragraph 7(1), (2) and (4).\nIn Schedule 19, paragraph 13(7).\nFinance Act 1999 (c. 16)\nSection 22(8) and (9)(a) and (b).\nSection 60.\nSection 64.\nSection 65(1) to (6).\nSection 70.\nIn Schedule 6, paragraph 6 and the italic cross-heading before it.\nCommonwealth Development Corporation Act 1999 (c. 20)\nIn Schedule 3, paragraph 6(4).\nFinance Act 2000 (c. 17)\nSection 33.\nSection 41(6).\nSection 44(1) to (3).\nSection 45.\nSections 84 and 85.\nSection 87.\nIn Schedule 13, paragraph 26.\nSchedule 23.\nCapital Allowances Act 2001 (c. 2)\nSection 106(4).\nSection 108(4).\nSection 112(5).\nSection 115(3).\nSection 122(3).\nSection 125(5).\nIn Schedule 2, paragraph 86.\nIn Schedule 3, paragraph 114.\nFinance Act 2001 (c. 9)\nSection 71(1) and (2).\nSection 73(2)(a) and (3).\nIn Schedule 21, paragraph 4(1).\nPart 1 of Schedule 24.\nIn Schedule 28—\n(a)paragraph 11(5) and (6),\n(b)paragraphs 13 to 15, and\n(c)paragraph 17(3).\nFinancial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/ 3629)\nArticles 19 to 21, 48 and 91.\nFinance Act 2002 (c. 23)\nIn section 103(4)(f), the words “, and in Schedule 23, paragraphs 2(1), 3(1) and (3) and 5”.\nSection 104.\nIn Schedule 16, in paragraph 27(2), the words “under Case VI of Schedule D”.\nIn Schedule 22—\n(a)paragraph 9(3),\n(b)paragraphs 11 and 12,\n(c)paragraph 13(3), (4) and (6),\n(d)paragraph 14, and\n(e)in paragraph 17, sub-paragraph (2)(a) and, in sub-paragraph (3), the words “9ZA or” and “personal, trustee or”.\nIn Schedule 27, paragraphs 3(1), 4(1) and 14.\nIncome Tax (Earnings and Pensions) Act 2003 (c. 1)\nIn section 399(1)(b), the words “under Case VI of Schedule D”.\nSection 493(1), (2) and (4).\nIn section 515—\n(a)subsection (1)(a), and\n(b)in subsection (2), the word “and” at the end of paragraph (a).\nIn Schedule 3, paragraph 24(2).\nIn Schedule 6, paragraphs 9, 10, 34, 40, 44, 47(3), 49, 53, 54, 56, 57, 65, 66, 87(3) and 120.\nFinance Act 2003 (c. 14)\nSection 151(2)(b).\nIn section 153(1)(a), the word “547(6A)”.\nSections 175 and 176.\nIn Schedule 24, in paragraph 9(1), the definition of “for tax purposes”.\nIn Schedule 34—\n(a)paragraph 7(2), (4), (5), (6), (7), (8), (9), (10), (11) and (12),\n(b)paragraph 9(2),\n(c)paragraph 10, and\n(d)paragraphs 12 and 13.\nIn Schedule 35, paragraphs 2 and 3.\nSchedule 36.\nIn Schedule 39, paragraphs 1 to 4, 5(1) to (3) and 6.\nCourts Act 2003 (c. 39)\nSection 100(2) and (3).\nFinance Act 2004 (c. 12)\nSections 97 to 100.\nSections 103 and 104.\nSection 105(4) and (5).\nSection 106.\nSection 138.\nSection 140.\nSection 143.\nSection 147(3), (5) and (6).\nIn section 280(1), the word “and” before the definition of “ITEPA 2003”.\nIn Schedule 4, paragraphs 1 and 3.\nIn Schedule 17, paragraph 10(1).\nIn Schedule 19, paragraph 2.\nIn Schedule 24, paragraph 1(3).\nIn Schedule 35, paragraphs 5, 24, 28 and 51.\nPensions Act 2004 (c. 35)\nIn Schedule 3, in the second column, in the entry relating to the Commissioners of Inland Revenue or their officers, the word “or” before paragraph (e).\nIn Schedule 8, in the second column, in the entry relating to the Commissioners of Inland Revenue or their officers, the word “or” before paragraph (e).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/schedule/3",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "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."
}