http://www.legislation.gov.uk/id/ukpga/1970/10

SCHEDULES 1-13 . . . F2

Annotations:

Amendments (Textual)

Schs. 1-13 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.

SCHEDULE 14SAVINGS AND TRANSITORY PROVISIONS

1-10F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

The repeal by this Act of paragraph 7(2) of Schedule 7 to the Finance Act 1965, and of the other provisions re-enacted in section 267 of this Act, shall apply only where the transfer referred to in the said paragraph 7(2) takes effect after 5th April 1970.

12F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 15 Consequential Amendments

Section 537.

1F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

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.

5F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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).

Table Part I

Annotations:

Amendments (Textual)

F13

Entry repealed by National Savings Bank Act 1971 (c. 29), s. 28(1), Sch. 2.

F14

Entries repealed (with savings) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8

F15

Entries repealed by Social Security Act 1973 (c. 38), s. 100(2)(b), Sch. 28 Pt. I.

Enactmen t amended	Words to be replaced	Corresponding provision of the Taxes Management Act 1970

. . . F13

. . . F14

. . . F15

The Finance Act 1966 (1966 c. 18)

Annotations:

Amendments (Textual)

F16

Entries repealed by Social Security Act 1973 (c. 38), s. 100(2)(b), Sch. 28 Pt. I.

In the Finance Act 1966 Schedule 6 paragraph 23(3)	Section 50 of the Finance Act 1960.	Section 99.
23(4)	Sections 47(3) and 48(3) of the Finance Act 1960.	Subsections (1) and (2) of section 97.
23(5)	Section 58 of the Finance Act 1960.	Section 88.

. . . F16

The Finance Act (1968 c. 44)

In the Finance Act 1968 section
43(11)	Part III of the Finance Act 1960.	Part X.
	column 2 of Schedule 6 to that Act.	column 1 of the Table in section 98 of that Act (without adding more words).
	the said Part III.	the said Part X (without adding more words).
46(4)	section 9 of the Income Tax Management Act 1964.	section 42.
50(4)	Part III of the Finance Act. 1960.	Part X.
	column 2 of Schedule 6 to that Act.	column 1 of the Table in section 98 of that Act (without adding more words).
	the said Part III.	the said Part X (without adding more words).

Part II

Enactment amended	Words to be replaced	Corresponding provision of this Act

F17The Finance Act 1952 (1952 c. 33)

Annotations:

Amendments (Textual)

F17

Entry repealed (E.W.S.) by (E.W.) Insolvency Act 1985 (c. 65), s. 235, Sch. 9 para. 11, Sch. 10 Pt. III and (S.) Bankruptcy (Scotland) Act 1985 (c. 66), s. 75(2), Sch. 8.

F18

Entry repealed by Finance Act 1974 (c. 30), s. 57, Sch. 14 Pt. VII.

F17In the Finance Act 1952 section
F1730(4)	F17section one hundred and fifty-seven of the Income Tax Act 1952 (or section one of the Income Tax (Employments) Act 1943).	F17section 204.

. . . F18

The Finance Act 1965 (1965 c. 25)

Annotations:

Amendments (Textual)

F19

Entries repealed (with savings) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8

F20

Entries repealed by Social Security Act 1973 (c. 38), s. 100(2)(b), Sch. 28 Pt. I.

. . . F19	. . . F19	. . . F19
93(6)	section 43 of the Finance Act 1963.	section 341.
. . . F19	. . . F19	. . . F19

. . . F20

The Land Commission Act 1967 (1967 c. 1)

Annotations:

Amendments (Textual)

F21

Entry repealed by Superannuation Act 1972 (c. 11), s. 29(4), Sch. 8.

F22

Entries repealed by Finance Act 1982 (c. 39), s. 157, Sch. 22 Pt. V.

F23

Entries repealed (with savings) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8

In the Land Commission Act 1967 Schedule 13 paragraph
5(8)(b)	Chapter III of Part XVIII of the Income Tax Act 1952.	section 454(3).
5(8)(c)	paragraph 3 of Schedule 18 to the Finance Act 1965.	section 302.

. . . F21

. . . F22

. . . F23

The Provisional Collection of Taxes Act 1968 (1968 c. 2)

Annotations:

Amendments (Textual)

F24

Entries repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4)(5), Sch. 2.

F25

Entries repealed (with savings) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8

F26

Entries repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.

In the Provisional Collection of Taxes Act 1968 section
5(1)(c)	section 49(6) of the Finance Act 1965.	section 243(6).
5(2)	the said section 49(6) and section 492 of the Income Tax Act 1952.	the said section 243(6) and section 522.

. . . F24

. . . F25

. . . F26

The Trustee Savings Banks Act 1969 (1969 c. 50)

In the Trustee Savings Banks Act 1969 section
82(3)	section 384 of the Income Tax Act 1952.	section 210.

12

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28

13F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 16 . . . F30

Annotations:

Amendments (Textual)

F30

Sch. 16 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.