SCHEDULES
SCHEDULE 23REPEALS
PART IMade-Wine
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Alcoholic Liquor Duties Act 1979. | Schedule 2. | |
The Finance Act 1982. | Section 1(4). | |
Schedule 2. | ||
The Finance Act 1983. | Section 1(4). | |
Schedule 2. |
PART IIGaming Machine Licence Duty
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Betting and Gaming Duties Act 1981. | Section 24(1). | |
In Schedule 4, in paragraphs 6 and 8(2), the words "in respect of any premises " and in paragraph 10(3) the words from " except" to the end- | ||
The Finance Act 1982. | In Schedule 6, paragraphs 6 to 8 and 16. | |
These repeals do not affect licences granted for periods beginning before 1st October 1984. |
PART IIIValue Added Tax
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Value Added Tax Act 1983. | In section 16(5) the words " of a supply of goods or services outside the United Kingdom or " and " supply or ". | |
In Schedule 5, in Group 8, in Note (2), in paragraph (b), the words "or alteration" and paragraph (c). |
PART IVCustoms and Excise: Miscellaneous
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Isle of Man Act 1979. | In Schedule 1, paragraph 25. | |
The Finance Act 1982. | Section 2. | |
The Finance Act 1983. | Section 2. | |
The Value Added Tax Act 1983. | In section 24(3)(b) the figure " 7 ". |
PART VIncome Tax and Corporation Tax: General
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Income and Corporation Taxes Act 1970. | Section 310(1), (2) and (4). | |
In section 343(1), in paragraph (a), the words from " which takes " to " this section " and the proviso. | ||
The Finance Act 1972. | Section 96. | |
In Schedule 18, paragraph 2(1). | ||
The Finance Act 1974. | Section 10(3). | |
In paragraph 14(1)(a) of Schedule 1, the words " employee-controlled company ", in both places. | ||
The Oil Taxation Act 1975. | Section 17(3). | |
The Finance Act 1980. | Section 58. | |
In Schedule 10, in paragraph 13, the words " (not exceeding £50 monthly) ". | ||
The Finance Act 1982. | Section 35(3). | |
Section 40(4) and (5). | ||
In section 72(7), the words " on or before 31st March 1987 ". | ||
The Insurance Companies Act 1982. | In Schedule 5, paragraph 24. | |
The Finance Act 1983. | Section 20(4). | |
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PART VIIncome Tax: The Additional Rate
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Income and Corporation Taxes Act 1970. | In section 30(3), the words " or additional". | |
In section 36(1), the words " or additional". | ||
In section 38(2) the words from " and in determining" to " investment income ". | ||
In sections 403(1), 424(c), 430(1), 457(1) and 458(1) the words " or additional". | ||
The Finance Act 1971. | Section 32(3) and (4). | |
Section 34(4). | ||
In Schedule 7, in paragraph 2(2), the words " or additional ". | ||
The Finance Act 1972. | In section 87(6), the words " or additional". | |
In Schedule 16, in paragraph 5(6A), the words " or additional". | ||
The Finance Act 1973. | In section 44, the words " or additional". | |
In section 59(2), the words from "the additional rate" to " them and ". | ||
The Finance Act 1974. | Section 15. | |
In section 16(1), the words following " subsection (2) below ". | ||
In section 43(1), the words from " In this subsection " onwards. | ||
In Schedule 7, paragraph 1 and, in paragraph 9(5), the words from " and " onwards. | ||
The Finance Act 1975. | In Schedule 2, in paragraph 19(1A) the words "or additional". | |
The Finance Act 1980. | In section 24(3), the words from "or over which" to " additional rate ", the word " respectively ", where it first occurs, and the words " and the investment income threshold ". | |
The repeal in subsection (6) of section 87 of the Finance Act 1972 does not have effect for the purpose of determining whether a person has paid tax in respect of excess liability, within the meaning of that subsection, for the year 1983-84 or any earlier year of assessment or the amount so paid. |
PART VIIForeign Earnings and Emoluments
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Income and Corporation Taxes Act 1970. | In section 188(2), the words from " in respect of one-half " to " charged " and paragraph (a). | |
In Schedule 8, in paragraph 12, the words " (2) or ". | ||
In Part III of Schedule 12, in paragraph 2(3) the words " (3) and ". | ||
The Finance Act 1974. | Section 23(3). | |
In Schedule 2, paragraph 3. | ||
The Social Security Act 1975. | In Schedule 2, in paragraph 3(2), paragraph (cc). | |
The Social Security (Northern Ireland) Act 1975. | In Schedule 2, in paragraph 3(2), paragraph (cc). | |
The Finance Act 1977. | In section 31(2), the words from the beginning to " emoluments); and ". | |
In Schedule 7, paragraphs 2, 3,4(3), (4) and 5, in paragraph 9 the words "or 2", and paragraph 10. | ||
The Finance Act 1978. | Section 27. | |
Schedule 4. | ||
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PART VIIICapital Gains
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Capital Gains Tax Act 1979. | Section 6. | |
Sections 8 and 9. | ||
In section 29A, in subsection (2), the words "Except in the case specified in subsection (4) below" and, in paragraph (a), the words " or the corresponding disposal is made by an excluded person ". | ||
Section 32(5) and (6). | ||
In sections 137(4)(aa) and 138(1)(aa), the words "to buy or sell shares in a company ". | ||
Section 148. | ||
The Finance Act 1980. | Section 82. | |
The Finance Act 1982. | Section 85. | |
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PART IXCapital Transfer Tax
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Finance Act 1975. | In section 26(2), the words from the beginning to "respectively, and ". | |
In section 51(1), the definition of " enactment". | ||
Section 51(3). | ||
In Schedule 4, in paragraph 19(4), the words " to any person " and the words " of that person ". | ||
In Schedule 4, paragraph 44. | ||
The Finance Act 1976. | In section 76(3)(b), the words from " or the value" onwards. | |
Section 105(3) and (4). | ||
Section 114(8). | ||
In Schedule 11, paragraph 2. | ||
The Finance Act 1982. | In section 94(6), the words from " and, in " onwards. | |
In Schedule 17, paragraphs 9, 18 and 28. | ||
The repeal of section 114(8) of the Finance Act 1976 has effect as from 1st April 1983. |
PART XStamp Duty
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Stamp Act 1891. | In section 75(1), the words " not exceeding thirty-five years ". | |
The Finance Act 1963. | In Schedule 11, Part I. | |
The Finance Act 1974. | In Schedule 11, in Part I, paragraphs 3 and 4, in Part II, paragraphs 13 and 14 and Part III. | |
The Finance Act 1980. | Section 95(1). | |
The Finance Act 1982. | Section 128(1). |
PART XINational Insurance Surcharge
Chapter | Short Title | Extent of Repeal |
---|---|---|
The National Insurance Surcharge Act 1976. | The whole Act. | |
The Finance Act 1977. | Section 57. | |
The Finance Act 1978. | Section 75. | |
The Finance Act 1980. | In section 118(4), the words from " and section 57" to " surcharge)". | |
The Finance Act 1982. | Section 143. | |
The National Insurance Surcharge Act 1982. | The whole Act. | |
The Finance Act 1983. | Section 42. | |
In section 46(4), the words from " and section 57" to " surcharge) ". | ||
These repeals have effect with respect to earnings paid on or after 6th April 1985. |
PART XIIDevelopment Land Tax
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Development Land Tax Act 1976. | In section 19A(1), the words " and before 1st April 1984 ". | |
In section 26, subsection (2) and, in subsection (3), the words " or subsection (2) ". | ||
In section 40, in subsection (1), the words "which, at that time, is development land" and subsection (8). | ||
In section 47(1 A), the words " are begun on or before 31st December 1984 and ". | ||
In Schedule 8, in paragraph 45(1), (3), (4), (5) and (7)(b), the words " or half-yearly ". |
PART XIIISpecial and General Commissioners
Chapter | Short Title | Extent of Repeal |
---|---|---|
The Taxes Management Act 1970. | In section 45, in subsection (1) the words " or any two or more Special Commissioners ", and subsections (2), (4), (5) and (6). | |
In section 55(11) the words from the beginning to " and ". |
PART XIVMiscellaneous
Chapter | Short Title | Extent of Repeal |
---|---|---|
The National Loans Act 1968. | In section 3(5), the words from " and " to " future Act". | |
The Finance Act 1972. | Section 132. | |
The Finance Act 1975. | Section 55. | |
The Oil Taxation Act 1975. | In section 3(4), the word " or " at the end of paragraph (d). | |
The Finance Act 1978. | Section 78. | |
The Finance Act 1982. | Section 154. |