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Finance Act 1987
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Part VIIU.K. Income Tax and Corporation Tax: Pre-Consolidation Amendments
Modifications etc. (not altering text)
C1Part of the text of Sch. 16 Pts. V, VII and X is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
C2The repeals made in section 47 of the Finance (No. 2) Act 1975 treated as never having had effect—Finance Act 1988 (c. 39), Sch. 13 para. 24
The repeal of section 514 of the Taxes Act shall not have effect in relation to the Relief from Double Income Tax on Shipping Profits (Iceland) Declaration 1928. | ||
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 10. | The Income and Corporation Taxes Act 1970. | Section 20(3) to (5).Section 34(3) and in section 34(4) the words “given after 6th April 1948 and”.Section 105.Section 122(1)(c).Section 175(2)(d).Section 212(2).In section 214(1)(b) the words from “by virtue” to “1956”.In section 226(9)(c) the words “Schedule A”.In section 227, in subsection (5)(b) the words following “husband”, in subsection (9) the words “for chargeable periods after the year 1955–56” and subsection (12).Section 229(2).In section 312(2)(c) the words “not earlier than the year 1923–24”.Section 325.Section 345(1) and (2)(c).Section 352(10).Section 362(4).Section 375(3).In section 388(4) the words from “on or” to “Act 1952”.Sections 403 and 404.Section 420(3)(b)(i).Sections 422 to 424.In section 460(1), the proviso.In section 467(3), the proviso.Section 468.In section 495 in subsection (1) the words from “and which is” to the end and subsection (3).Section 514.Section 519(3).In Schedule 10 the words, in paragraph 1, “or any approved association of underwriters”, in paragraph 7(3)(a), “or the association in question” and, in paragraph 14, from “or the managing” to “in question”; and in paragraph 16(1) the definition of “approved association of underwriters”, in the definition of “business” the words from “or of whatever” to “in question” and in the definition of “underwriting year” all the words following “calendar year”.In Schedule 15, paragraph 1. |
| 1972 c. 41. | The Finance Act 1972. | Section 76.In Schedule 16, in paragraph 12(1)(a) the words from “otherwise” to “1914”. |
| 1973 c. 51. | The Finance Act 1973. | Section 31(6) to (8).Section 44. |
| 1975 c. 44. | The Finance (No. 2) Act 1975. | Section 41.In section 47, in subsection (1) in paragraph (a), the words “surtax” and the last “or” and paragraph (b) and subsections (2), (3)(b) and (4)(b). |
| 1976 c. 46. | The Finance Act 1976. | In section 33(1) the words from “Until” to “appoint”. |
| 1980 c. 48. | The Finance Act 1980. | In section 36(1)(a) the words “and is not being considered for approval”. |
| 1982 c. 39. | The Finance Act 1982. | Section 142(3) and (4). |
| 1985 c. 54. | The Finance Act 1985. | In Schedule 11, paragraph 2(8).In Schedule 23 the words, in paragraph 21, “approved association of underwriters” and, in paragraphs 22(1), 27(1) and 28(1) and (5), “or of an approved association of underwriters” and “or the association in question”. |
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