Article 4 Generic amendments of enactments: references about subsidiaries, etc

(1)

In the following enactments, substitute “1159 of and Schedule 6 to” for “736 of”, and substitute “2006” for “1985”:—

(a)

the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001, regulation 6(3)^f1 (groups), and in this regulation also substitute “those provisions” for “that section”;

(b)

FA 1994, section 63(9)^f2 (groups: insurance premium tax), and in this section also substitute “those provisions” for “that section”;

(c)

FA 1996, section 59(9)^f3 (groups: landfill tax), and in this section also substitute “those provisions” for “that section”;

(d)

FA 1997, Schedule 1, Part 1, paragraph 8(10)(b)^f4 (groups: gaming duty);

(e)

FA 2001, Schedule 9, paragraph 8(2)(b)^f5 (groups: aggregates levy), and in this paragraph also substitute “c. 46” for “c. 6”;

(f)

the Inheritance Tax Act 1984, sections 13(5) (third indent, meaning for “subsidiary”), 103(2) and 234(3)(b)^f6 (dispositions by close companies for benefit of employees; miscellaneous reliefs – business property; interest on instalments);

(g)

the Income Tax (Earnings and Pensions) Act 2003, section 86(3), second indent (meaning for “subsidiary”)^f7 (transport vouchers), and in this section also substitute “c. 46” for “c. 6”;

(h)

the Landfill Tax Regulations 1996, regulation 33(9)(a)^f8 (credit: bodies concerned with the environment);

(i)

TCGA, section 239(7)^f9 (disposals to trustees of employee trusts);

(j)

VATA, section 43A(2)^f10 (groups);

(k)

the Value Added Tax (Groups: eligibility) Order 2004, article 3(5)(a)^f11.

(2)

In FA 2001, Schedule 9, paragraph 8(3): substitute “those provisions” for “section 736 of the Companies Act 1985”.

(3)

In VATA, section 43A(3): substitute “those provisions” for “that section”.

Annotations

Footnotes

f1: S.I. 2001/7, to which there are amendments not relevant to this Order.
f2: 1994 c. 9.
f3: 1996 c. 8.
f4: 1997 c. 16.
f5: 2001 c. 9.
f6: 1984 c. 51; relevant amendments were made to these sections by the Companies Consolidation (Consequential Provisions) Act 1985 (c. 9), Schedule 2 and the Companies Act 1989 (c. 40), Schedule 18. See too the Finance Act 1986 (c. 41), section 100(1) about the expression “inheritance tax” replacing “capital transfer tax”.
f7: 2003 c. 1.
f8: S.I. 1996/1527, amended by S.I. 1999/3270; there are other amending instruments but none is relevant.
f9: The heading to section 239 was substituted by S.I. 2009/730.
f10: 1994 c. 23; section 43A was inserted by the Finance Act 1999 (c. 16), Schedule 2, paragraph 2.
f11: S.I. 2004/1931.