Section 724
| Short title and chapter | Extent of repeal |
|---|---|
| Taxes Management Act 1970 (c. 9) | In section 98, the entries in the first column of the Table relating to— (a)
regulations under section 202 of ICTA; (b)
paragraph 117 of Schedule 8 to FA 2000; (c)
paragraph 64 of Schedule 14 to that Act. |
In section 98, the entries in the second column of the Table relating to— (a)
section 136(6) of ICTA; (b)
section 140G of ICTA; (c)
regulations under section 202 of ICTA; (d)
regulations under section 203 of ICTA; (e)
section 313(5) of ICTA; (f)
section 85(1) and (2) of FA 1988; (g)
paragraph 65 of Schedule 14 to FA 2000. |
|
| Income and Corporation Taxes Act 1988 (c. 1) | Section 19. |
| Section 58. | |
| In section 65(2), the words “Subject to section 330,”. | |
| Sections 131 to 137. | |
| Sections 140 to 151A. | |
| Sections 153 to 159AC. | |
| Sections 160 to 168G. | |
| Section 185. | |
In section 186— (a)
in subsection (3), the words “the participant shall be chargeable to income tax under Schedule E for the year of assessment in which the entitlement arises on”; (b)
in subsection (4), the words “the participant shall be chargeable to income tax under Schedule E for the year of assessment in which the disposal takes place on”. |
|
| In section 187, subsections (1) to (4), (6) and (7), except so far as relating to profit sharing schemes. | |
| Section 187A. | |
| Sections 189 to 198. | |
| Sections 199 to 207. | |
| Section 313. | |
| Sections 315 to 319. | |
| Section 321. | |
| Section 322(2). | |
In section 323— (a)
subsection (1); (b)
in subsection (6), paragraph (b) and the word “and” preceding it; (c)
subsection (7). |
|
| Section 330. | |
| Section 332(1), (2), (3A), (3B) and (4). | |
In section 577— (a)
in subsection (1), paragraph (b) and the word “and” preceding it; (b)
in subsection (3), the words from “but where-” to the end. |
|
| Section 579(1). | |
| Section 580(3). | |
In section 585— (a)
in subsection (1), the words “, or under Case III of Schedule E,”; (b)
in subsection (9), paragraph (b) and the word “and” preceding it. |
|
| In section 588, in subsection (5), paragraph (a) and the word “or” preceding paragraph (b). | |
| Section 589. | |
| Section 589A(2) to (6), (10). | |
In section 589B— (a)
subsections (1) to (4A); (b)
in subsection (5), the words “this section or”. |
|
| Section 591D(6). | |
| Section 595. | |
| Section 596. | |
| Sections 596A to 596C. | |
| Section 597. | |
| Section 599A(5), (6) and (8). | |
| Section 600. | |
| In section 607(3)(b), sub-paragraph (iv) and the word “and” preceding it. | |
| Section 608(4). | |
| Section 613(1) to (3). | |
| Section 615(1), (2), (4), (5) and (8). | |
| Section 616. | |
| Section 617(1) and (2). | |
| Section 617A. | |
| In section 638(13), the definition of “employee share ownership plan”. | |
In section 643— (a)
subsection (1); (b)
in subsection (5), the words “shall be assessable to tax under Schedule E (and section 203 shall apply accordingly) and”. |
|
| Sections 647 to 648A. | |
| Section 830(5). | |
| Schedules 6, 6A, 7 and 7A. | |
In Schedule 9— (a)
Parts 1, 2 and 6, except so far as relating to profit sharing schemes; (b)
Parts 3 and 4. |
|
| In Schedule 10, in paragraph 7(7)(b), the second “to”. | |
| Schedules 11, 11A, 12, 12AA and 12A. | |
| In Schedule 29, paragraph 6. | |
| Social Security Act 1988 (c. 7) | In Schedule 4, paragraph 1. |
| Finance Act 1988 (c. 39) | Section 46. |
| Section 47(1). | |
| Section 48(1). | |
| Section 49(1). | |
| Section 57. | |
| Section 68. | |
| Section 69. | |
| Section 73(1). | |
| Sections 77 to 88. | |
In section 89— (a)
in paragraph (a), the words “section 185(3)(a) (approved share option schemes) and”; (b)
paragraph (b). |
|
| Section 128. | |
| In Schedule 3, paragraph 4. | |
| In Schedule 13, paragraph 3. | |
| Finance Act 1989 (c. 26) | Sections 36 to 42. |
| Section 45. | |
| Sections 50 to 52. | |
| Section 53, except subsection (2)(f) so far as relating to section 418(3) of ICTA. | |
| Section 62. | |
| Sections 64 and 66. | |
In section 178(2)— (a)
in paragraph (m), the words “160,”; (b)
at the end of the first paragraph (p), the word “and”. |
|
| Section 179(1)(g) and (5). | |
In Schedule 6— (a)
paragraphs 7 to 9; (b)
paragraph 13; (c)
in paragraph 18(1), the words “8(2)(b)”; (d)
paragraph 18(5) to (7). |
|
| In Schedule 12, paragraph 8. | |
| Companies Act 1989 (c. 40) | In Schedule 18, paragraph 46. |
| Finance Act 1990 (c. 29) | Section 21. |
| Section 77. | |
| Section 79. | |
| In Schedule 14, paragraph 4(2). | |
| Oversea Superannuation Act 1991 (c. 16) | Section 2. |
| Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21) | In Schedule 2, paragraph 18. |
| Finance Act 1991 (c. 31) | Section 38(2). |
| Sections 39 to 40. | |
| Section 44. | |
| Section 69. | |
| In Schedule 6, paragraphs 1 and 3. | |
| Social Security Contributions and Benefits Act 1992 (c. 4) | Section 10(10). |
| In section 150(2), in paragraph (b) of the definition of “unemployability supplement or allowance”, sub-paragraph (v). | |
| Social Security (Consequential Provisions) Act 1992 (c. 6) | In Schedule 2, paragraph 93. |
| Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) | Section 10(10). |
| In section 146(2), in paragraph (b) of the definition of “unemployability supplement or allowance”, sub-paragraph (v). | |
| Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9) | In Schedule 2, paragraph 33. |
| Taxation of Chargeable Gains Act 1992 (c. 12) | Section 120(6). |
| In Schedule 10, paragraphs 14(9) to (12) and 16(3) to (5). | |
| Finance (No. 2) Act 1992 (c. 48) | Section 37. |
| Section 54. | |
| Finance Act 1993 (c. 34) | Section 68. |
| Sections 73 to 76. | |
| Section 105(1) and (2). | |
| Section 124. | |
| Schedules 3, 4 and 5. | |
| Finance Act 1994 (c. 9) | Sections 88 and 89. |
| Section 108(1) to (6) and (7)(b). | |
| Sections 109 and 110. | |
| Sections 125 to 132. | |
| Section 139. | |
| Vehicle Excise and Registration Act 1994 (c. 22) | In Schedule 3, paragraph 22. |
| Finance Act 1995 (c. 4) | Sections 43 to 45. |
| Sections 91 to 93. | |
| Section 108. | |
| Section 111. | |
| Section 137(2), (3) and (8). | |
| Section 141. | |
| Jobseekers Act 1995 (c. 18) | In Schedule 2, paragraphs 12, 14 and 16. |
| Child Support Act 1995 (c. 34) | In Schedule 3, paragraph 1. |
| Finance Act 1996 (c. 8) | Sections 106 to 110. |
| Sections 113 to 115. | |
| Section 120(11)(b). | |
| Section 152. | |
| In Schedule 7, paragraph 5. | |
| Schedule 16. | |
| In Schedule 20, paragraphs 6 to 10, 41 and 42. | |
| Finance Act 1997 (c. 16) | Sections 62 and 63. |
| In Schedule 18, in Part 6(3), Note 3(b). | |
| Finance Act 1998 (c. 36) | Sections 49 to 53. |
| Section 55(1). | |
| Section 58. | |
| Sections 60 and 61. | |
| Sections 63 to 69. | |
| Section 93. | |
| Schedules 9 and 10. | |
| Tax Credits Act 1999 (c. 10) | In Schedule 1, paragraph 6(c). |
| Finance Act 1999 (c. 16) | Sections 42 to 45. |
| Sections 48 to 51. | |
| In Schedule 5, paragraphs 1 to 3. | |
| In Schedule 10, paragraphs 4, 5, 6 and 8. | |
| Welfare Reform and Pensions Act 1999 (c. 30) | In Schedule 8, paragraph 1(2). |
| In Schedule 12, paragraph 75. | |
| Care Standards Act 2000 (c. 14) | In Schedule 4, paragraph 13. |
| Finance Act 2000 (c. 17) | Section 38(5) and (7). |
| Section 47. | |
| Sections 56 to 60. | |
| Section 62. | |
| Schedules 8, 10 and 11. | |
| Schedule 12, except paragraphs 17 and 18. | |
| Schedule 14. | |
| Capital Allowances Act 2001 (c. 2) | In Schedule 2, paragraphs 24, 25, 51(1) and 107. |
| Finance Act 2001 (c. 9) | Section 57(1) and (2). |
| Section 58. | |
| Sections 60 to 62. | |
In Schedule 12— (a)
Part 1; (b)
in Part 2, paragraphs 1 to 10 and 12 to 16. |
|
| Schedules 13 and 14. | |
| In Schedule 22, in paragraph 16(5), the definition of “PAYE regulations”. | |
| Social Security Contributions (Share Options) Act 2001 (c. 20) | Section 4. |
| International Development Act 2002 (c. 1) | In Schedule 3, paragraph 10. |
| State Pension Credit Act 2002 (c. 16) | In Schedule 2, paragraph 28. |
| Tax Credits Act 2002 (c. 21) | Section 25(6). |
| In Schedule 3, paragraph 14. | |
| Finance Act 2002 (c. 23) | Sections 33 to 37. |
| Section 38(2) and (3). | |
| Section 39. | |
| Section 41. | |
| In section 103(4)(f), the words “in Schedule 14, paragraph 22(4),”. | |
| Schedule 6. | |
| In Schedule 13, in paragraph 27(1), the definition of “PAYE regulations”. | |
| Employee Share Schemes Act 2002 (c. 34) | The whole Act. |
| Reference and title | Extent of revocation |
|---|---|
| Disability Living Allowance and Disability Working Allowance (Northern Ireland Consequential Amendments) Order 1991 (S.I. 1991/2874) | Article 5. |
| Income Tax (Car Benefits) (Replacement Accessories) Regulations 1994 (S.I. 1994/777) | The whole Regulations. |
| Income Tax (Replacement Cars) Regulations 1994 (S.I. 1994/778) | The whole Regulations. |
| Income Tax (Employments) (Notional Payments) Regulations 1994 (S.I. 1994/1212) | In regulation 2— (a)
in paragraph (1), all definitions except that of “the principal Regulations”; (b)
paragraph (2). |
| Regulations 3 to 8A. | |
| Income Tax (Employments) (Notional Payments) (Amendment) Regulations 1996 (S.I. 1996/2969) | The whole Regulations. |
| Income Tax (Employments) (Notional Payments) (Amendment) Regulations 1998 (S.I. 1998/1891) | Regulations 4 to 6. |
| Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) Regulations 2001 (S.I. 2001/1123) | Regulation 8. |
| Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629) | Article 107. |
| Enterprise Management Incentives (Gross Asset Requirement) Order 2001 (S.I. 2001/3799) | The whole Order. |