{
  "url": "https://openlegislation.uk/statute-law-repeals-act-2013/schedule-1/part-10/chapter-1",
  "json_url": "https://openlegislation.uk/statute-law-repeals-act-2013/schedule-1/part-10/chapter-1.json",
  "legislation": "ukpga/2013/2",
  "legislation_title": "Statute Law (Repeals) Act 2013",
  "legislation_url": "https://openlegislation.uk/statute-law-repeals-act-2013",
  "path": "schedule/1/part/10/chapter/1",
  "kind": "chapter",
  "number": "GROUP 1 - GENERAL TAXATION",
  "heading": null,
  "text": "The repeals or revocations shown in Part 10 Group 1 - General Taxation do not have retrospective effect.\nReference\nExtent of repeal or revocation\nIncome Tax Act 1952 (15 & 16 Geo. 6 and 1 Eliz. 2 c.10)\nSection 228.\nSection 400(4).\nSection 406(6).\nProvisional Collection of Taxes Act 1968 (c.2)\nSection 1(1A).\nFinance Act 1969 (c.32)\nSection 11(5).\nSection 60.\nIn Schedule 20, paragraph 11.\nTaxes Management Act 1970 (c.9)\nSection 43A(2A)(b).\nFinance Act 1973 (c.51)\nSchedule 16A.\nNational Insurance Surcharge Act 1976 (c.85)\nThe whole Act.\nFinance Act 1984 (c.43)\nSection 117.\nFinance Act 1985 (c.54)\nSection 97.\nIn Schedule 22, paragraph 6.\nIncome and Corporation Taxes Act 1988 (c.1)\nSection 774.\nSections 812 to 814.\nIn section 843(4), the words “and 812”.\nIn Schedule 30, paragraphs 9, 14, 15, 19 and 20.\nFinance Act 1988 (c.39)\nSection 31.\nSection 58.\nSection 61(1).\nIn section 61(5), the words “Subsection (1) above shall have effect for the year 1988-89 and subsequent years of assessment; and”.\nSection 75.\nSection 119.\nSection 120.\nSection 122.\nIn Schedule 3, paragraph 13.\nSchedule 5.\nFinance Act 1989 (c.26)\nSection 91.\nSection 92(1), (2).\nSection 96(1), (4).\nSection 114.\nSection 160(3).\nSection 162.\nFinance Act 1991 (c.31)\nSection 27(6).\nSection 46.\nSection 66.\nSection 75.\nIn Schedule 6, paragraph 4.\nFinance (No. 2) Act 1992 (c.48)\nSections 47 to 49.\nSection 63.\nSchedule 11.\nFinance Act 1993 (c.34)\nSection 67.\nSection 79(2).\nSection 107(2).\nSection 182(1)(ca).\nSection 205(3).\nIn Schedule 6, paragraph 10.\nIn Schedule 18, paragraph 6.\nIn Schedule 23, in Part 6 (under the Provisional Collection of Taxes Act 1968) the words “and subsection (1A)”.\nFinance Act 1994 (c.9)\nSection 176(2).\nIn Schedule 14, paragraphs 2 and 4.\nIn Schedule 16, paragraph 5(1).\nIn Schedule 17, paragraph 1.\nIn Schedule 19, paragraphs 38, 39 and 40.\nFinance Act 1995 (c.4)\nSection 42(3) to (5).\nSection 57.\nIn Schedule 6, paragraph 27.\nIn Schedule 17, paragraphs 24 and 26.\nFinance Act 1996 (c.8)\nSection 153.\nSection 156.\nIn Schedule 6, paragraph 11.\nIn Schedule 7, paragraphs 20 and 26.\nIn Schedule 14, paragraph 26.\nIn Schedule 20, paragraph 38.\nIn Schedule 21, paragraphs 19, 45, 46 and 48.\nIn Schedule 36, paragraphs 1 and 3(11).\nIn Schedule 37, paragraph 11(2)(b).\nFinance Act 1997 (c.16)\nSection 61.\nFinance (No. 2) Act 1997 (c.58)\nSection 17.\nIn section 25, subsections (1), (5), (6) and (7).\nIn Schedule 3, paragraph 9.\nIn Schedule 4, paragraph 29.\nFinance Act 1998 (c.36)\nIn section 30, subsections (2) to (6).\nSection 62.\nSections 103 to 105.\nIn section 106, subsections (4) to (9).\nSection 153.\nIn Schedule 3, paragraphs 1, 2, 3, 4, 8, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 41, 42, 43, 44, 45, 46, 47 and 48.\nIn Schedule 7, in paragraph 1, the words “375A(1)(b),” and “770(2)(a)(iii) and (b)(iii),”.\nIn Schedule 7, paragraph 2, in paragraph 3 the words “, 76(1) and (4)(a) and 112(1)”, paragraph 8 and paragraph 12.\nSchedule 11.\nFinance Act 1999 (c.16)\nSection 46.\nIn Schedule 4, paragraphs 2, 3(2), 5(2)(b), (3), (4), 6, 7(2), 8, 9(2), 10, 11, 12, 13(a), 14(a), (b), 15(2)(b), (3), (4), (6), 17(2) and 18(1).\nFinance Act 2000 (c.17)\nIn Schedule 30, paragraph 4(13) and (14), paragraphs 10, 14, 18 and 26.\nCapital Allowances Act 2001 (c.2)\nIn section 542, the words “or relevant activity” in four places, and in the sub-heading to the section.\nFinance Act 2001 (c.9)\nSection 81.\nIn Schedule 27, paragraph 7.\nFinance Act 2002 (c.23)\nSection 88(2)(a).\nFinance Act 2003 (c.14)\nIn section 153(2)(a), the words “, 814(1)”.\nIn section 207(2), the words “(b) Schedule 13B to that Act (elections as to transfer of children‘s tax credit),”.\nIncome Tax (Trading and Other Income) Act 2005 (c.5)\nIn Schedule 1, paragraphs 310, 326, 457(3) and 458(4).\nIncome Tax Act 2007 (c.3)\nIn section 45(1), the words “or (b) (as applicable)”.\nIn section 45(3), the words “, and (b) £7,185, in any other case”.\nIn section 46(1), the words “or (b) (as applicable)”.\nIn section 46(3), the words “, and (b) £7,185, in any other case”.\nIn section 47(4)(a), the words “or (b) (as applicable)” and in section 47(4)(b) the words “or (b) (as applicable)”.\nIn section 48(4)(a), the words “or (b) (as applicable)” and in section 48(4)(b) the words “or (b) (as applicable)”.\nIn section 57(1)(f), the words “and (b)” and in section 57(1)(g), the words “and (b)”.\nIn section 57(3)(b), the words “and (b)” twice.\nSection 577(8)(a).\nIn Schedule 1, paragraphs 254(c) (and the preceding “and”) and 359.\nCorporation Tax Act 2009 (c.4)\nIn Schedule 1, paragraph 225.\nCorporation Tax Act 2010 (c.4)\nIn Schedule 1, paragraphs 103 and 116.\nTaxation (International and Other Provisions) Act 2010 (c.8)\nIn Schedule 8, paragraphs 30 and 31.\nThe Charitable Deductions (Approved Schemes) Regulations 1986 (SI 1986 No. 2211)\nRegulation 16.\nThe Charitable Deductions (Approved Schemes) (Amendment No.2) Regulations 2000 (SI 2000 No. 2083)\nRegulation 8.\nThe Income and Corporation Taxes (Electronic Communications) Regulations 2003 (SI 2003 No. 282)\nIn regulation 2(1)(a)(iii), the words “30 or”.\nThe Charitable Deductions (Approved Schemes) (Amendment) Regulations 2003 (SI 2003 No. 1745)\nRegulation 7.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10/chapter/1",
    "retrieved_at": "2026-10-29T09:08:32.686669+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."
}