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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

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Article 109

SCHEDULEREPEALS IN CONSEQUENCE OF THE AMENDMENTS MADE BY PART 2 OF THIS ORDER

Short title and chapter or title and numberExtent of repeal or revocation
1.

The repeals in paragraph 1(2) of Schedule 9 to the Finance Act 1995 have effect in relation to any transfer under a scheme falling within section 105 of the Financial Services and Markets Act 2000, including an excluded scheme falling within Case 2, 3 or 4 of subsection (3) of that section.

2.

The revocation of paragraph 114 of the Schedule to the Transfer of Functions (Insurance) Order 1997 has effect in relation to periods of account ending on or after 1st December 2001.

3.

The revocation of the Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 1999 has effect in relation to shares in a building society issued on or after 1st December 2001.

The Finance Act 1986 (c. 41)Section 83.
The Personal Pension Schemes (Establishment of Schemes) Order 1988 (S.I. 1988/993)Article 3(a).
The Finance Act 1990 (c. 29)In Schedule 6, in paragraph 1(2)(b), the definition of “long term business”.
The Friendly Societies Act 1992 (c. 40)In Schedule 21, paragraph 10.
The Finance (No. 2) Act 1992 (c. 48)In Schedule 9—

(a)paragraph 3;

(b)paragraph 5(5)(c);

(c)paragraph 6(b).

The Finance Act 1994 (c. 9)Section 142(1).
The Finance Act 1995 (c. 4)Section 52(1).
Section 63(3).
In Schedule 9, in paragraph 1(2)—

(a)paragraphs (a), (b) and (c);

(b)in paragraph (d), “211(1), 213(5)”.

The Building Societies Act 1997 (c. 32)Section 45(2).
The Personal Pension Schemes (Establishment of Schemes) Order 1997 (S.I 1997/2388)Article 3(a).
Article 4.
Article 5.
The Transfer of Functions (Insurance) Order 1997 (S.I. 1997/2781)In the Schedule, paragraph 114.
The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 1999 (S.I. 1999/1953)The whole.
The Financial Services and Markets Act 2000 (c. 8)Section 411(1).

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