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Finance Act 1974

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Section 57.

SCHEDULE 14U.K. ENACTMENTS REPEALED

PART IU.K. INTEREST

Modifications etc. (not altering text)

C1The text of ss. 50, 54(1)(2), 56, Sch. 7 paras. 5(c), 6, 7(3), 8, 9(3)(a)(c)(4), Sch.14 Pts. I–IV, VI, VII is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

ChapterShort TitleExtent of Repeal
1972 c.41The Finance Act 1972.In section 75, subsections (3) to (5).
In Schedule 11, paragraphs 2, 4 and 9.

These repeals do not apply in relation to interest excepted from subsection (3) of section 19 of this Act by subsection (4) of that section.

PART IIU.K. SHARE OPTION AND SHARE INCENTIVE SCHEMES

Modifications etc. (not altering text)

C2The text of ss. 50, 54(1)(2), 56, Sch. 7 paras. 5(c), 6, 7(3), 8, 9(3)(a)(c)(4), Sch.14 Pts. I–IV, VI, VII is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

ChapterShort TitleExtent of Repeal
1972 c.41.The Finance Act 1972.Section 78.
In section 79, subsections (2)(a) and (30(a).
Schedule 12, except paragraphs 3 and 5 to 9 of Part VII and, in paragraph 6 of that Part, the definition of “share incentive scheme” and, in paragraphs 7 and 9 of that Part, the words “7 8 and”.
1973 c.51.The Finance Act 1973.In section 19 the words “78 and” and the words “and Schedule 12 to”.
Section 20.
In Schedule 8, in paragraph 5 the words “the principal Schedule”; in paragraph 7 the words from “either” to “shares; and” and the words from “in the case of subparagraph (a)” to “subparagraph (b) above”; and paragraphs 8 to 34.

These repeals do not affect the cases excepted by section 20 of this Act.

Part IIIU.K. Stamp Duty Repeals Having Effect from 1st May 1974

Modifications etc. (not altering text)

C3The text of ss. 50, 54(1)(2), 56, Sch. 7 paras. 5(c), 6, 7(3), 8, 9(3)(a)(c)(4), Sch.14 Pts. I–IV, VI, VII is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

ChapterShort TitleExtent of Repeal
1963 c. 25.The Finance Act 1963.Section 56(1) and (2).
1970 c. 24.The Finance Act 1970.In Schedule 7, in paragraph 6(2) the words “for “6d.” substitute “1s.” and”, paragraph 6(3), and paragraphs 10 and 11.
1972 c. 41.The Finance Act 1972.In section 125, subsection (1) and subsection (3) except paragraph (b).

These repeals have effect as from 1st May 1974.

Part IVU.K.Stamp Duty Repeals having effect from 1st August 1974

Modifications etc. (not altering text)

C4The text of ss. 50, 54(1)(2), 56, Sch. 7 paras. 5(c), 6, 7(3), 8, 9(3)(a)(c)(4), Sch.14 Pts. I–IV, VI, VII is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Chapter or numberShort TitleExtent of Repeal
Enactments of the Parliament of the United Kingdom
10 & 11 Geo. 5. c. 18.The Finance Act 1920.Section 37(2).
10 & 11 Geo. 6. c. 35.The Finance Act 1947.Section 53(4).
1963 c. 25.The Finance Act 1963.In section 57(1), the words from “and under” to “115”.
1970 c. 24.The Finance Act 1970.In Schedule 7, paragraph 13(2).
Provisions extending to Northern Ireland only
1963 c. 22 (N.I.).The Finance Act (Northern Ireland) 1963.Section 5(1) and (2).
In section 6(1), the words from “and under” to “115”.
1970 c. 21 (N.I.).The Finance Act (Northern Ireland) 1970.In Schedule 2, in paragraph 6(2) the words “for “6d”, substitute “1s.” and,” paragraph 6(3) and paragraphs 10 and 11.
S.I. 1972/1100.The Finance (Northern Ireland) Order 1972.In Article 12, paragraph (1) and paragraph (3) except sub-paragraph (b).

These repeals take effect on 1st August 1974.

Regional Employment PremiumsU.K.

F1PART VU.K.

Textual Amendments

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART VIU.K. MISCELLANEOUS

Modifications etc. (not altering text)

C5The text of ss. 50, 54(1)(2), 56, Sch. 7 paras. 5(c), 6, 7(3), 8, 9(3)(a)(c)(4), Sch.14 Pts. I–IV, VI, VII is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

ChapterShort TitleExtent of Repeal
1970 c.10.The Income and Corporation Taxes Act 1970In section 122(2), paragraphs (b) and (c) and the “or” preceding them.
In section 188(2), paragraph (b) and the words following paragraph (c).
In section 280(5), the words from “if” to “group” (where first occurring).
In section 335(4), the words from “but” to the end.
In section 338(2), the word “registered”.
In section 353, subsections (2) and (3).
In Schedule 8, in paragraph 6 the words from “and not” to “of office”.
1971 c.68The Finance Act 1971.Section 15(2).
Section 31(2).
In Schedule 3, paragraph 12(2).
1972 c.41.The Finance Act 1972.Section 65(1).
Section 93(8).
Section 123.
In Schedule 6, the word “full-time” wherever it occurs in paragraph 7(4) and (5).
1973 c.51.The Finance Act 1973.Section 3.
Section 12(1).
Section 53(5)(a).

PART VIIU.K. SPENT ENACTMENTS

Modifications etc. (not altering text)

C6The text of ss. 50, 54(1)(2), 56, Sch. 7 paras. 5(c), 6, 7(3), 8, 9(3)(a)(c)(4), Sch.14 Pts. I–IV, VI, VII is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

ChapterShort TitleExtent of Repeal
10 & 11 Geo. 5. c. 18.The Finance Act 1920.Section 37(3).
1963 c. 25.The Finance Act 1963.Section 58.
1968 c. 44.The Finance Act 1968.Section 23(3).
1970 c. 9.The Taxes Management Act 1970.The proviso to section 47(2).
1970 c. 10.The Income and Corporation Taxes Act 1970.In Schedule 15, in Part II of the Table set out in paragraph 11, the entry relating to the Ministerial Salaries and Members’ Pensions Act 1965.
1971 c. 68.The Finance Act 1971.In section 15, subsections (3) and (4).
In Schedule 6, paragraph 69.
1972 c. 41.The Finance Act 1972.Section 65(3).

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