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Finance Act 1998
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Part VU.K. Other taxes
(1)U.K. Insurance premium tax
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1994 c. 9. | The Finance Act 1994. | In section 52A(9), the definition of “tour operator" and “travel agent". |
This repeal has effect in accordance with section 147 of this Act.
(2)U.K. Stamp duty
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1920 c. 67. | The Government of Ireland Act 1920. | Section 29. |
(3)U.K. Abolition of gas levy
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1981 c. 3. | The Gas Levy Act 1981. | The whole Act. |
| 1986 c. 44. | The Gas Act 1986. | In section 60— (a) in subsection (1), paragraph (b) and the word “and" immediately preceding it; and (b) subsection (4). |
| Schedule 6. | ||
| 1990 c. 29. | The Finance Act 1990. | Section 123. |
| 1992 c. 48. | The Finance (No. 2) Act 1992. | Section 78. |
| 1993 c. 34. | The Finance Act 1993. | Section 209. |
| 1995 c. 45. | The Gas Act 1995. | In Schedule 5, in paragraph 11, sub-paragraph (b) and the word “and" immediately preceding it. |
1. Subject to note 2 below, these repeals do not have effect in relation to gas levy for the year 1997-98 or any previous year.
2. The repeal of section 209(3) of the Finance Act 1993 does not affect any case in which the cessation of liability to gas levy was before the end of the year 1997-98.
(4)U.K. Dumping and subsidies
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1969 c. 16. | The Customs Duties (Dumping and Subsidies) Act 1969. | The whole Act. |
| 1978 c. 42. | The Finance Act 1978. | In section 6, subsections (5), (6), (7) and (9). |
| Schedule 1. | ||
| In Schedule 12, paragraph 26. | ||
| 1979 c. 2. | The Customs and Excise Management Act 1979. | In paragraph 12 of Schedule 4, in Part I of the Table, the entries for the Customs Duties (Dumping and Subsidies) Act 1969. |
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