Generic amendments of enactments: references to Companies Act 1985, etc3
1
In the following enactments, substitute “2006” for “1985”:—
a
the Lottery Duty Regulations 1993, Schedule 1, Note of interpretation 22 (particulars of registered promoter application);
b
the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006, regulation 9(4)(b)3 (description: off market terms).
2
Substitute “as defined in section 1(1) of the Companies Act 2006 (c. 46)” for:—
a
in ICTA, section 234A(1)(a)4 (information relating to distributions): everything from “within” to “1986”;
b
in the Income Tax Act 2007, section 853(3)5 (deduction of income tax at source: meaning of “deposit-taker”): everything from “within” to “1985 (c. 6)”;
c
in TCGA, section 170(9)(a)6 (groups of companies): everything from “within” to “Ireland”.
3
In the following enactments, substitute “any” for “the Companies Act 1985 or any other”:—
a
the Stamp Duty (Collection and Recovery of Penalties) Regulations 1999, Schedule, Part 2, entry for TMA section 108(2)7 (responsibility of company officers);
b
the Stamp Duty Reserve Tax Regulations 1986, Schedule, Part 2, entry for TMA section 108(2)8 (responsibility of company officers);
c
TMA, section 108(2)9 (responsibility of company officers).
4
In FA 2000, section 130(4)10 (stamp duty: transfers to registered social landlords etc): substitute “2006” for “1985”, and substitute “1” for “735(1)” .
5
In the following enactments, substitute “1” for “735” or “735(1)”, substitute “2006” for “1985”, and omit everything from “or Article” to “1986”:—
a
FA 2003, section 66(6)11 (stamp duty land tax: transfers involving public bodies);
b
the Finance (No. 2) Act 1992, Schedule 12, paragraph 2(2)(a)12 (direct taxes: banks etc in compulsory liquidation);
c
ICTA, Schedule 25, Part 2, paragraph 11B(3)13 (controlled foreign companies, etc).
6
In ITTOIA, section 755(4), first indent (meaning for “company”)14 (interest on foreign currency securities etc owned by non-UK residents): substitute “1(1)” for “735(1)(a)”, substitute “2006 (c. 46)” for “1985 (c. 6)”, and omit everything from “or” to “(N.I. 6))”.
7
In the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003, regulation 4(2B)(a)(iii)15 (small employers): omit everything from “or section 2” to “2002”.
8
In regulation 4(2B)(a)(iv) of those Regulations: omit “section 1 of”, substitute “2006” for “1985”, and omit everything from “or article 12” to “1986”.
9
In the Social Security (Contributions) Regulations 2001, regulation 1(2), meaning given for “company”16: substitute “1” for “735”, substitute “2006” for “1985”, and substitute “that Act” for “the Companies Act 2006” and “those Acts”.