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SCHEDULE 23 continued    PART III continued

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1 The repeal of section 450(6) of the Income and Corporation Taxes Act 1988 has effect in relation to acquisitions or disposals made, or treated as made, after 31st December 1993.

2 The following repeals, namely—

  • the repeals in sections 710, 711, 720 and 721 of and Schedule 4 to the Income and Corporation Taxes Act 1988 and the repeal of section 725 of that Act;

  • the repeal in Schedule 11 to the Finance Act 1989;

  • the repeal in Schedule 10 to the Finance Act 1990;

  • the repeals of sections 207 and 208 of the Taxation of Chargeable Gains Act 1992; and

  • the repeals of subsections (4) to (6) of section 183 of this Act,

have effect for the year 1994 and subsequent underwriting years.

3 The repeals in section 43 of the Finance Act 1989 have effect in relation to periods of account ending on or after 30th June 1993.

4 The following repeals, namely—

  • the repeals of subsections (2) to (5) of section 206 and subsections (1), (2) and (6) of section 209 of the Taxation of Chargeable Gains Act 1992; and

  • the repeals of subsections (7) and (8) of section 183 of this Act,

have effect for the year of assessment 1994-95 and subsequent years of assessment.

5 The other repeals have effect for the year 1992-93 and subsequent years of assessment.

Part IV Oil taxation

Chapter Short title Extent of repeal
1975 c. 22. The Oil Taxation Act 1975. In Schedule 2, in the Table in paragraph 1, in the modification relating to section 98 of the Taxes Management Act 1970, the words “or to paragraph 7 of this Schedule”; and paragraph 7.

Part V Inheritance tax

Chapter Short title Extent of repeal
1984 c. 51. The Inheritance Tax Act 1984. In section 267(4), the words “but without regard to any dwelling-house available in the United Kingdom for his use”.

This repeal has effect in accordance with section 208 of this Act.

Part VI Statutory effect of resolutions etc.

Chapter Short title Extent of repeal
1968 c. 2. The Provisional Collection of Taxes Act 1968. In section 1, in subsection (1) the words “car tax” and subsection (1A).
In section 5(1), paragraph (c) and the word “or” immediately preceding it.
1988 c. 1. The Income and Corporation Taxes Act 1988. In section 8, subsections (4) to (6).

The repeals in the Provisional Collection of Taxes Act 1968 have effect in accordance with section 205 of this Act.

Part VII Trading funds

Chapter Short title Extent of repeal
1973 c. 63. The Government Trading Funds Act 1973. In section 2B, subsections (6) to (9).

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