SCHEDULE 15 Consequential Amendments
1F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Friendly societies and trade unions
3
1
In section 26(2) of the M1 Finance Act 1956, for the words from the beginning to “ ceases to be paid" substitute—
2
If, in the event of a dissolution of any registered friendly society or registered trade union, any approved annuity as defined in section 226(13) of the Income and Corporation Taxes Act 1970 ceases to be paid,.
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
Post-war credits
4
In the M2 Income Tax (Repayment of Post-War Credits) Act 1959, after section 1(6) insert—
6A
Notwithstanding any other enactment relating to summary jurisdiction, proceedings for an offence under subsection (6) above may be commenced at any time within three years from the time when the offence was committed.
5F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General powers of amendment in Acts relating to overseas countries
10
Where under any Act passed before this Act and relating to a country or territory outside the United Kingdom there is a power to affect Acts passed or in force before a particular time, or instruments made or having effect under such Acts, and the power would, but for the passing of this Act or the M3Taxes Management Act 1970, have included power to change the law which is reproduced in, or is made or has effect under, this Act or the said Taxes Management Act, then that power shall include power to make such provision as will secure the like change in the law reproduced in, or made or having effect under, this Act or the said Taxes Management Act, notwithstanding that neither Act is an Act passed or in force before that time.
Translation of references to enactments repealed and re-enacted
11
In the enactments specified in column 1 of the following Table, for the words in column 2 substitute the words in column 3, adding, except as otherwise indicated—
a
for those in Part I of the Table, “ of the Taxes Management Act 1970", and
b
for those in Part II, “ of the Income and Corporation Taxes Act 1970", or, in the case of enactments contained in the M4 Capital Allowances Act 1968, “ of the principal Act",
(but in all cases saying “ to", instead of “ of", if the substituted words refer to a Schedule rather than a section).