SCHEDULES
SCHEDULE 10Repeals and revocations
Part 1Double taxation relief
Reference | Extent of repeal or revocation |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Sections 788 to 799. |
Sections 801 to 801B. | |
Sections 803 to 804E. | |
Sections 804G to 806. | |
Sections 806L to 807G. | |
Sections 808A to 809. | |
Section 811. | |
Sections 815A to 815B. | |
Section 816. | |
In section 828(4), “791”. | |
In Schedule 19ABA, paragraphs 9 to 11. | |
Schedule 28AB. | |
Finance Act 1990 (c. 29) | In Schedule 7, paragraph 5. |
Taxation of Chargeable Gains Act 1992 (c. 12) | Sections 277 and 278. |
Finance (No. 2) Act 1992 (c. 48) | Section 50. |
Section 51(1) and (2). | |
Section 52. | |
Finance Act 1993 (c. 34) | Section 194. |
In section 195(3), the words “, other than section 194,”. | |
Finance Act 1994 (c. 9) | Section 217. |
In Schedule 8, paragraph 12. | |
Finance Act 1996 (c. 8) | In Schedule 14, paragraphs 41 to 47. |
In Schedule 20, paragraph 39. | |
In Schedule 21, paragraphs 22 and 23. | |
Finance Act 1997 (c. 16) | Sections 90 and 91. |
Finance Act 1998 (c. 36) | Section 82(2). |
Sections 106 and 107. | |
Finance Act 2000 (c. 17) | In Schedule 30, paragraphs 1, 2, 3, 4(1) to (12), 5 to 9, 11, 12, 15 to 17, 18(1), 20, 23 to 25, 27, 28 and 30. |
Finance Act 2001 (c. 9) | In Schedule 27, paragraphs 1, 2 and 6. |
Finance Act 2002 (c. 23) | In section 88—
|
In Schedule 25, paragraphs 54 and 55. | |
In Schedule 27, paragraph 12(2) and (3). | |
In Schedule 30, paragraph 5. | |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In Schedule 6, paragraph 103. |
Finance Act 2003 (c. 14) | In section 153—
|
Section 154. | |
In Schedule 27, paragraph 1(3). | |
In Schedule 33, paragraph 11. | |
Finance Act 2004 (c. 12) | Sections 107 to 115. |
In Schedule 7, paragraph 7. | |
Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310) | In the Schedule, paragraph 34. |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 321 to 323 and 325. |
Finance Act 2005 (c. 7) | Section 85. |
Section 86(1) and (2)(a). | |
Section 87. | |
Section 88(3). | |
Section 91(5). | |
In Schedule 4, paragraph 7. | |
Schedule 5. | |
Commissioners for Revenue and Customs Act 2005 (c. 11) | In Schedule 4, paragraph 37. |
Finance (No. 2) Act 2005 (c. 22) | Section 43. |
Section 59(1). | |
Finance Act 2006 (c. 25) | Section 176. |
In Schedule 13, paragraph 24. | |
Income Tax Act 2007 (c. 3) | In section 26(1)(b)—
|
In section 32—
| |
Section 527(2)(b). | |
In section 1026, paragraph (g) and the “or” preceding it. | |
In Schedule 1, paragraphs 192 to 196, 197(2), 198(2), (3), (4)(a) and (5) to (7), 199, 200(a) and 202(a). | |
Finance Act 2007 (c. 11) | Section 35. |
In Schedule 7, paragraphs 48 to 53. | |
In Schedule 14, paragraph 10. | |
Income Tax Act 2007 (Amendment) (No. 3) Order 2007 (S.I. 2007/3506) | Article 3(5). |
Finance Act 2008 (c. 9) | Section 57. |
Section 59. | |
In Schedule 17, in paragraph 10(3), paragraph (e) and the “and” preceding it. | |
In Schedule 39, paragraphs 24 and 26. | |
Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) | In Schedule 1, paragraph 422(3). |
Corporation Tax Act 2009 (c. 4) | In section 906(3), the word “and” after paragraph (a). |
In Schedule 1, paragraphs 245, 246, 247(2), (3)(a) and (4) to (8), 248 to 251, 255 to 264 and 282(2) and (3). | |
Finance Act 2009 (c. 10) | Sections 57, 59 and 60. |
In Schedule 14, paragraph 8. | |
Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859) | Article 4(6). |
Part 2Transfer pricing and advance pricing agreements
Reference | Extent of repeal or revocation |
---|---|
Taxes Management Act 1970 (c. 9) | In the second column of the Table in section 98, the entry for section 86(4) of FA 1999. |
Income and Corporation Taxes Act 1988 (c. 1) | Section 770A. |
Schedule 28AA. | |
Finance Act 1998 (c. 36) | Section 108(1) and (2). |
Sections 110 and 111. | |
Schedule 16. | |
Finance Act 1999 (c. 16) | Sections 85 to 87. |
Capital Allowances Act 2001 (c. 2) | In Schedule 2, paragraph 68. |
Finance Act 2001 (c. 9) | In Schedule 29, paragraphs 35 and 38(1) to (3). |
Finance Act 2002 (c. 23) | In Schedule 23, paragraph 21. |
In Schedule 27, paragraph 15. | |
Finance Act 2004 (c. 12) | Sections 30 to 32. |
Section 34(2) and (3). | |
Sections 35 and 36. | |
In Schedule 5, paragraphs 11 to 13. | |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 351 and 508. |
Finance (No. 2) Act 2005 (c. 22) | In Schedule 8, paragraph 1. |
Finance Act 2006 (c. 25) | In Schedule 13, paragraph 26. |
Income Tax Act 2007 (c. 3) | In Schedule 1, paragraph 239. |
Income Tax Act 2007 (Amendment) (No. 3) Order 2007 (S.I. 2007/3506) | Article 2(4). |
Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) | In Schedule 1, paragraphs 162(2) and (4) and 252. |
Corporation Tax Act 2009 (c. 4) | In Schedule 1, paragraph 291(2) to (4), (5)(b), (6) and (8). |
Finance Act 2009 (c. 10) | In Schedule 14, paragraph 14. |
In Schedule 15, paragraph 96. |
Part 3Tax arbitrage
Reference | Extent of repeal |
---|---|
Finance (No. 2) Act 2005 (c. 22) | Sections 24 to 31 and Schedule 3. |
Corporation Tax Act 2009 (c. 4) | In Schedule 1, paragraphs 670 and 671. |
Finance Act 2009 (c. 10) | In Schedule 24, paragraph 6. |
Part 4Tax treatment of financing costs and income
Reference | Extent of repeal |
---|---|
Taxes Management Act 1970 (c. 9) | In the first column of the Table in section 98, the entry for regulations under Schedule 15 to FA 2009. |
Finance Act 2009 | Section 35. |
In Schedule 15, paragraphs 1 to 95 and 97 to 99. |
Part 5Offshore funds
Reference | Extent of repeal |
---|---|
Finance Act 2008 (c. 9) | Sections 40A to 42A. |
Finance Act 2009 | In section 44, the words from “Part 1” to “funds), and”. |
In Schedule 22, Part 1. |
Part 6Oil activities
Reference | Extent of repeal |
---|---|
Finance Act 1982 (c. 39) | In Schedule 19, paragraph 10(7). |
Income and Corporation Taxes Act 1988 (c. 1) | Section 493(1) to (6). |
Sections 495 and 496. | |
Section 502(1) and (2). | |
Finance Act 1990 (c. 29) | Section 62(3). |
Finance Act 1991 (c. 31) | Sections 62 to 65. |
Finance (No. 2) Act 1992 (c. 48) | Section 55. |
Petroleum Act 1998 (c. 17) | In Schedule 4, paragraph 25. |
Finance Act 1998 (c. 36) | Section 152(3). |
Capital Allowances Act 2001 (c. 2) | In Schedule 2, paragraphs 42 and 73. |
Finance Act 2004 (c. 12) | Section 285(7). |
In Schedule 37, paragraphs 10 and 11. | |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 192 to 194. |
Finance Act 2006 (c. 25) | Section 151. |
In Schedule 18, paragraph 12(3)(b) and (7). | |
Finance Act 2008 (c. 9) | Section 104. |
In Schedule 27, paragraph 21. | |
In Schedule 39, paragraph 27. | |
Corporation Tax Act 2009 (c. 4) | In Schedule 1, paragraph 356. |
Part 7Alternative finance arrangements
Reference | Extent of repeal or revocation |
---|---|
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 151F. |
Finance Act 2005 (c. 7) | Sections 46 to 47A, 48(1), 48A, 48B(1) to (5) and (9) and 49 to 57. |
In Schedule 2, paragraphs 1, 8 and 10 to 13. | |
Finance Act 2006 | Section 95(1) to (8) and (11). |
Sections 96 to 98. | |
Income Tax Act 2007 (c. 3) | In Schedule 1, paragraphs 597 to 599. |
Finance Act 2007 (c. 11) | Section 53(1) to (10), (13) and (14). |
Section 54. | |
Employment Income (Meaning of Securities) Order 2007 (S.I. 2007/2130) | The whole Order. |
Finance Act 2008 | Section 156. |
Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821) | The whole Order. |
Corporation Tax Act 2009 | Section 521. |
Section 1310(5). | |
In Schedule 1, paragraphs 649 to 661 and 683. | |
Finance Act 2009 (c. 10) | In Schedule 61, paragraph 27. |
Part 8Leasing arrangements: finance leases and loans
Reference | Extent of repeal |
---|---|
Finance Act 1997 (c. 16) | Section 82. |
In Schedule 12, paragraphs 1 to 7, 9 to 17 and 20 to 30. | |
Finance Act 1998 (c. 36) | In Schedule 7, paragraph 12. |
Capital Allowances Act 2001 (c. 2) | In Schedule 2, paragraph 98. |
Finance Act 2002 (c. 23) | Section 103(4)(e). |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraph 494. |
Finance Act 2006 (c. 25) | In Schedule 9, paragraph 7. |
Finance Act 2008 (c. 9) | In Schedule 2, paragraph 69(3). |
Corporation Tax Act 2009 (c. 4) | In Schedule 1, paragraphs 447 and 448. |
Part 9Sale and lease-back etc
Reference | Extent of repeal or revocation |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 24. |
Sections 779 to 785. | |
Finance Act 1996 (c. 8) | In Schedule 21, paragraph 21. |
Finance Act 1998 | In Schedule 7, in paragraph 1, the entries for provisions of sections 779, 780, 781, 782 and 785 of ICTA. |
Capital Allowances Act 2001 | In Schedule 2, paragraph 57. |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In Schedule 6, paragraphs 101 and 102. |
Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310) | In the Schedule, paragraphs 32 and 33. |
Income Tax (Trading and Other Income) Act 2005 | In section 49(2)(a), the words “(see subsection (3))”. |
In Schedule 1, paragraphs 314 to 319. | |
Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229) | Regulation 98. |
Finance Act 2006 | In Schedule 9, paragraph 3. |
Income Tax Act 2007 (c. 3) | In section 1016(2), in Part 3 of the table, the entries for sections 780(3A)(a) and 781(1) of ICTA. |
In Schedule 1, paragraphs 187 to 190. | |
Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) | In Schedule 1, paragraph 156(2). |
Corporation Tax Act 2009 (c. 4) | In Schedule 1, paragraphs 13(2)(a), 232(2) and (3)(b) and (d), 233, 234(3) and (4)(a) and (c) and 236. |
Part 10Factoring of income etc
Reference | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Sections 774A to 774G. |
Section 786. | |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraph 320. |
Finance Act 2006 (c. 25) | In Schedule 6, paragraphs 6 and 8. |
Income Tax Act 2007 (c. 3) | In section 2(13)(e), the word “or” at the end. |
In section 1016(2), in Part 3 of the table, the entry for section 786(5)(a) of ICTA. | |
Finance Act 2007 (c. 11) | In Schedule 5, paragraphs 3 to 7 and 17(4). |
In Schedule 14, paragraph 9. | |
Corporation Tax Act 2009 | In Schedule 1, paragraphs 226 to 229 and 241. |
Part 11UK representatives of non-UK residents
Reference | Extent of repeal or revocation |
---|---|
Finance Act 1995 (c. 4) | Sections 126 and 127. |
Schedule 23. | |
Finance Act 1998 (c. 36) | In Schedule 7, paragraph 10. |
Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629) | Article 89. |
Finance Act 2003 (c. 14) | In Schedule 27, paragraphs 4 and 5. |
Income Tax (Trading and Other Income) Act 2005 | In Schedule 1, paragraph 479. |
Finance Act 2005 (c. 7) | Section 48(3). |
Finance Act 2006 | Section 95(10). |
Income Tax Act 2007 | In section 2(14), the word “and” immediately after paragraph (b). |
In section 817(3), the words “by the broker”. | |
In section 1014(2), paragraph (ba) and, in paragraph (g), the word “and” at the end of sub-paragraph (iib). | |
In Schedule 1, paragraph 367. | |
Finance Act 2007 | Section 53(11). |
Finance Act 2008 (c. 9) | In Schedule 16, paragraphs 1, 2 and 11(1). |
Corporation Tax Act 2009 (c. 4) | In Schedule 1, paragraph 401(a). |
Part 12Miscellaneous relocations
Reference | Extent of repeal or revocation |
---|---|
Taxes Management Act 1970 (c. 9) | In the first column of the Table in section 98—
|
Finance Act 1973 (c. 51) | Section 38. |
Schedule 15. | |
Finance Act 1974 (c. 30) | Section 24. |
Finance Act 1976 (c. 40) | In Schedule 9, paragraph 5. |
Finance Act 1978 (c. 42) | Section 29(3). |
Finance Act 1984 (c. 43) | Section 124. |
Finance (No. 2) Act 1987 (c. 51) | Section 86(3)(b). |
Income and Corporation Taxes Act 1988 (c. 1) | Section 6(5). |
Section 42. | |
Section 84A. | |
Section 152. | |
Section 337A(2). | |
Section 475. | |
Section 700. | |
Section 787. | |
In Schedule 29, in the Table in paragraph 32, the entries relating to Schedule 15 to FA 1973. | |
Finance Act 1988 (c. 39) | Sections 130 to 132. |
Finance Act 1989 (c. 26) | Section 151. |
Section 164(5)(b). | |
Finance Act 1991 (c. 31) | Section 42. |
Taxation of Chargeable Gains Act 1992 (c. 12) | In Schedule 10, paragraphs 3 and 16(6). |
Finance (No. 2) Act 1992 (c. 48) | Section 66. |
Schedule 12. | |
Finance Act 1995 (c. 4) | In Schedule 18, paragraph 6. |
Jobseekers Act 1995 (c. 18) | In Schedule 2, paragraph 13. |
Finance Act 1996 (c. 8) | In section 200(1)(a), the words “, income tax”. |
In Schedule 14, paragraph 27. | |
In Schedule 28, in paragraph 3—
| |
In Schedule 38, paragraph 1. | |
Petroleum Act 1998 (c. 17) | In Schedule 4, paragraph 5. |
Finance Act 1998 (c. 36) | Section 36. |
Section 118. | |
In Schedule 7—
| |
In Schedule 14, paragraphs 6 and 7(3) and, in paragraph 7(5), the words “Except as provided by the preceding provisions of this paragraph,”. | |
Finance Act 2000 (c. 17) | Section 144. |
Capital Allowances Act 2001 (c. 2) | In Schedule 2, paragraph 101. |
Finance Act 2002 (c. 23) | Section 107. |
Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (S.I. 2002/1397) | In the Schedule, paragraph 6. |
Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In Schedule 6, paragraphs 11, 23 and 144 to 147. |
Finance Act 2003 (c. 14) | Section 199. |
Communications Act 2003 (c. 21) | In Schedule 17, paragraph 152. |
Finance Act 2004 (c. 12) | In Schedule 12, paragraph 12. |
Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310) | In the Schedule, paragraph 4. |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 24, 59, 291, 387 and 388. |
In Schedule 2, paragraph 91. | |
Finance (No. 2) Act 2005 (c. 22) | Section 61. |
Finance Act 2006 (c. 25) | Section 71(2) and (3). |
In Schedule 13, paragraph 29. | |
Income Tax Act 2007 (c. 3) | In section 3(2), the word “and” immediately before paragraph (e). |
In Schedule 1, paragraph 275. | |
Finance Act 2007 (c. 11) | In Schedule 13, paragraph 13. |
Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) | In Schedule 1, paragraphs 133(3), 135(2) and 164. |
Corporation Tax Act 2009 (c. 4) | In Schedule 1, paragraphs 104(3)(a), 160(a), 209(c) and (d), 242(2), 311, 312, 389 and 390. |
Finance Act 2009 (c. 10) | Section 111. |
Part 13Repeals for purposes connected with other tax law rewrite Acts
Reference | Extent of repeal |
---|---|
Income and Corporation Taxes Act 1988 (c. 1) | Section 59(3) and (4). |
Finance Act 1988 (c. 39) | In Schedule 3, paragraph 21. |
Finance Act 1991 (c. 31) | In Schedule 11, paragraph 2(1) and (3). |
Finance Act 1993 (c. 34) | Section 72. |
Section 107(2)(a). | |
In Schedule 6, paragraph 10. | |
Finance Act 1994 (c. 9) | In Schedule 19, paragraph 37. |
Finance (No. 2) Act 1997 (c. 58) | In Schedule 4, paragraph 21. |
Finance Act 1998 (c. 36) | Section 27(1)(b). |
Section 79(2). | |
Section 119. | |
In Schedule 7—
| |
Finance Act 1999 (c. 16) | In Schedule 4, paragraphs 1(2) and 3(3). |
Finance Act 2000 (c. 17) | Section 78. |
Regulation of Care (Scotland) Act 2001 (asp 8) | In Schedule 3, paragraph 14(d) and (e). |
Finance Act 2004 (c. 12) | Section 318(2). |
Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 35(3)(a) and (4) and 401. |
Finance Act 2005 (c. 7) | Section 48B(6) to (8). |
In Schedule 2, paragraph 9. | |
Finance (No. 2) Act 2005 (c. 22) | In Schedule 8, paragraphs 2 and 3. |
In relation to the repeal in F(No.2)A 1997, see paragraph 171 of Schedule 2 to ITA 2007. |