Standard view

SCHEDULE 27 continued    PART 2 continued

Page 42 of 43

Previous Next

First page 32 33 34 35 36 37 38 39 40 41 42 43 Last page

(11) Technical provisions made by general insurers

Short title and chapter Extent of repeal
These repeals have effect in accordance with Schedule 11 to this Act.
Income and Corporation Taxes Act 1988 (c. 1) Section 804E(3)(d).
Finance Act 2000 (c. 17) Section 107.
Finance Act 2003 (c. 14) Section 153(1)(c).

(12) Friendly societies

Short title and chapter Extent of repeal
These repeals have effect in accordance with Schedule 12 to this Act.
Finance (No.2) Act 1992 (c. 48) In Schedule 9, paragraphs 8(3) and 11(2).

(13) Purchased life annuities

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 46 of this Act.
Income and Corporation Taxes Act 1988 (c. 1)

Section 437(1C)(c)(i) and (d)(i).

Section 656(5) and (6).

Section 658(1) and (4) to (6).

In section 828(4), the word “658(3)”.
Income Tax (Trading and Other Income) Act 2005 (c. 5)

Section 717(3).

Section 723.

Section 724(2).

Section 873(3)(b).

In Schedule 1, paragraphs 268(3) and 270.

In Schedule 2, paragraphs 143 and 145.
Commissioners for Revenue and Customs Act 2005 (c. 11) In Schedule 4, paragraph 133(5).

(14) Sale and repurchase of securities

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 47 of this Act.
Income and Corporation Taxes Act 1988 (c. 1)

In section 231AA(4), the words “or 737A(5)”.

Sections 730A to 730BB.

In section 731(2A), the words “section 737A(5) below or”.

Sections 737A to 737C.

Section 737E.
Taxation of Chargeable Gains Act 1992 (c. 12) Section 263A(2).
Finance Act 1994 (c. 9) Section 122.
Finance Act 1995 (c. 4) Section 80(1) and (3).
Finance Act 1996 (c. 8)

Section 100(2A).

In Schedule 14, paragraph 37.
Finance Act 1997 (c. 16) Section 91(5).
Finance Act 2002 (c. 23) In Schedule 25, paragraphs 32 and 52.
Finance Act 2003 (c. 14) In Schedule 38, paragraphs 2, 3, 5, 7 to 14, 16 to 20 and 21(3).
Finance Act 2004 (c. 12) In Schedule 10, paragraphs 44 and 78.
Finance (No.2) Act 2005 (c. 22) In Schedule 7, paragraph 19.
Finance Act 2006 (c. 25)

Section 139(5).

In Schedule 6, paragraphs 5 and 20.
Income Tax Act 2007 (c. 3) In Schedule 1, paragraphs 164 to 166, 173, 174 and 334.

(15) Controlled foreign companies

Short title and chapter Extent of repeal
These repeals have effect in accordance with Schedule 15 to this Act.
Income and Corporation Taxes Act 1988 (c. 1)

In section 748(1), paragraph (c) (together with the word “or” at the end of it).

In Schedule 25, Part 3.
Finance Act 1996 (c. 8)

In Schedule 38, in paragraph 6—

(a)

in sub-paragraph (2), paragraph (m) (together with the word “and” before it), and

(b)

in sub-paragraph (5), the words “and (m)”.

(16) Venture capital schemes

Short title and chapter Extent of repeal
These repeals have effect in accordance with Schedule 16 to this Act.
Income and Corporation Taxes Act 1988 (c. 1)

In section 297(5A), paragraphs (b) and (c) and the words after paragraph (c).

In section 312(1), in the definition of “qualifying 90% subsidiary”, the words “to (13)”.
Finance Act 2000 (c. 17)

In Schedule 15—

(a)

in paragraph 15, the word “and” at the end of paragraph (f), and

(b)

paragraph 23(10) and (11).
Finance Act 2004 (c. 12)

In Schedule 18, paragraph 1(8).

In Schedule 20, paragraph 7(d).
Income Tax Act 2007 (c. 3)

In section 195(6), the definition of “holding company”.

In section 274(3), the word “and” at the end of paragraph (c).

In section 284(d), the words “for Her Majesty’s Revenue and Customs”.

In section 306(6), the definition of “holding company”.

In section 327(1), the word “and” immediately before “section 297”.

(17) Real Estate Investment Trusts

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 52 of this Act.
Finance Act 2006 (c. 25)

Section 107(5), (7) and (7A).

In section 115(2), the words “+ Financing Costs”.

In Schedule 17—

(a)

paragraph 6(2) and (3), and

(b)

in paragraph 14, the words “+ FinancingCosts (all)” and paragraph (b) of the substituted subsection (2).
Income Tax Act 2007 (c. 3) In Schedule 1, paragraph 617.

(18) Offshore funds

Short title and chapter Extent of repeal
This repeal has effect in accordance with section 57 of this Act.
Income and Corporation Taxes Act 1988 (c. 1) In Schedule 27, in paragraph 6(1)(c), the words “without regard to the provisions of this paragraph,”.

(19) Benefits code: whether employment is “lower-paid employment”

Short title and chapter Extent of repeal
This repeal has effect in accordance with section 62 of this Act.
Income Tax (Earnings and Pensions) Act 2003 (c. 1) Section 219(5) and (6).

Part 3 Pensions

(1) Alternatively secured pensions etc

Short title and chapter Extent of repeal
These repeals have effect in accordance with Schedule 19 to this Act.
Inheritance Tax Act 1984 (c. 51)

In section 151C(4), the word “and” at the end of the definition of “dependant”.

In Schedule 2, paragraph 6A.
Income Tax (Earnings and Pensions) Act 2003 (c. 1)

In section 636A—

(a)

in subsection (1), paragraph (f) and the word “or” before it, and

(b)

in subsection (7), the words ““transfer lump sum death benefit”,”.
Finance Act 2004 (c. 12)

Section 168(1)(g).

Section 172B(5)(a).

In section 188(5), paragraph (b) and the word “and” before it.

In section 280(2), the entry relating to transfer lump sum death benefit.

In Schedule 28, paragraph 12(3) and (4).

In Schedule 29, paragraph 19.

In Schedule 34, in—

(a)

paragraph 1(6), and

(b)

paragraph 4(3),

the words from “but also” to the end.

In Schedule 36, in paragraph 17A—

(a)

in sub-paragraph (1), paragraph (c) and the word “or” before it, and

(b)

in sub-paragraph (2), the words “, or to a transfer lump sum death benefit being paid,”.
Finance Act 2006 (c. 25) In Schedule 22, paragraph 11.

(2) Miscellaneous

Short title and chapter Extent of repeal
These repeals have effect in accordance with Schedule 20 to this Act.
Pension Schemes Act 1993 (c. 48) In section 1(1), in the definition of “personal pension scheme”, in paragraph (b), the words “any of the paragraphs of”.
Pension Schemes (Northern Ireland) Act 1993 (c. 49) In section 1(1), in the definition of “personal pension scheme”, in paragraph (b), the words “any of the paragraphs of”.
Finance Act 2004 (c. 12)

In section 154—

(a)

subsection (3), and

(b)

in subsection (4), the words “and section 155”.

Section 155.

In section 273—

(a)

in subsection (5)(a), the words “was established by a person or body specified in section 154(1)(a) to (g) (insurance companies etc) and”, and

(b)

in subsection (7), the words “was established by a person or body specified in section 154(1)(a) to (g) and”.

In Schedule 29—

(a)

in paragraph 1(1), paragraph (e) (but not including the word “and” at the end), and

(b)

paragraph 10(3)(a).

In Schedule 29A, paragraph 22(2).

In Schedule 36, in paragraph 12—

(a)

in sub-paragraph (7), paragraph (a) and, in paragraph (b), the words “held for the purposes of, or representing accrued rights under, the arrangement”,

(b)

in sub-paragraph (8)(a), the words “, or two or more money purchase arrangements that are not cash balance arrangements,” and the word “or” at the end, and

(c)

in sub-paragraph (9)(a), the words “, or each of the arrangements,” and the word “and” at the end.

Part 4 SDLT, stamp duty and SDRT

(1) Anti-avoidance: partnerships

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 72 of this Act.
Finance Act 2003 (c. 14)

In Schedule 15—

(a)

paragraphs 13 and 14(1)(b) and (4), and

(b)

in the italic cross-heading before paragraph 14, the words “for consideration”.

(2) Exemptions: intermediaries, repurchases etc

Short title and chapter Extent of repeal

1 Subject to Note 2, these repeals have effect in accordance with Schedule 21 to this Act.

2 The repeals of section 73 of, and Schedule 21 to, this Act have effect in accordance with sections 108 and 110 of FA 1990.
Finance Act 1986 (c. 41)

In section 80B(2), the definition of “EEA exchange”.

In section 80C(7), the definition of “EEA exchange” (together with the word “and” at the end of it).

In section 88B(2), the definition of “EEA exchange”.

In section 89AA(6), the definition of “EEA exchange”.
Finance (No.2) Act 2005 (c. 22) Section 50.
Finance Act 2007 (c. 11)

Section 73.

Schedule 21.

(3) certain transfers of school land

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 79 of this Act.
School Standards and Framework Act 1998 (c. 31) Sections 79 and 79A.
Education and Inspections Act 2006 (c. 40) In Part 3 of Schedule 4, paragraph 20.

(4) Payment of SDLT

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 80 of this Act.
Finance Act 2003 (c. 14)

In section 76(3), paragraph (b) and the word “and” before it.

In section 81(2), paragraph (b) and the word “and” before it.

In Schedule 10, in paragraph 2(2), paragraph (b) and the word “and” before it.

Part 5 Investigation, administration etc

(1) Criminal investigations

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 84(5) of this Act.
Taxes Management Act 1970 (c. 9)

Sections 20C and 20CC.

In section 118(1), in the definition of “tax”, the word “, 20C”.
Customs and Excise Management Act 1979 (c. 2)

In section 118C—

(a)

in subsection (3), paragraph (c) and the word “or” before it,

(b)

in subsection (4)(b), the words “or in respect of a gaming duty offence”, and

(c)

in subsection (5), the words from “and “a gaming duty offence”” to the end.
Betting and Gaming Duties Act 1981 (c. 63)

In Schedule 1, paragraph 16.

In Schedule 3, paragraph 17.

In Schedule 4, paragraph 17.
Finance Act 1984 (c. 43) In Schedule 3, paragraph 7(12).
Police and Criminal Evidence Act 1984 (c. 60) In Schedule 6, paragraph 39(b) to (d).
Finance Act 1989 (c. 26)

Section 146 and 147.

Section 148(4).
Finance Act 1994 (c. 9) In Schedule 7, paragraph 4(2) to (7).
Value Added Tax Act 1994 (c. 23)

Section 72(9).

In Schedule 11, paragraph 10(3) to (6).
Finance Act 1995 (c. 4) In Schedule 3, paragraph 11(10).
Criminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c. 40) In Schedule 4, paragraph 91(a).
Finance Act 1996 (c. 8) In Schedule 5, paragraphs 5 and 6.
Finance Act 1997 (c. 16) In Schedule 2, paragraph 4(3) to (5).
Finance Act 2000 (c. 17)

Section 149(4).

Section 150.

In Schedule 6, paragraphs 97 and 130.
Finance Act 2001 (c. 9)

In Schedule 6, paragraph 6.

In Schedule 7, paragraph 7.
Criminal Justice and Police Act 2001 (c. 16)

Section 57(1)(c).

Section 63(2)(e).

Section 65(3).

In Schedule 1, paragraphs 13, 28, 29, 57, 58, 61 and 72.

In Schedule 2, paragraph 13(2)(d).
Tax Credits Act 2002 (c. 21) Section 36(2) and (3).
Proceeds of Crime Act 2002 (c. 29) Section 323(3)(e) and (f).
Finance Act 2003 (c. 14) Part 7 of Schedule 13.
Commissioners for Revenue and Customs Act 2005 (c. 11)

Section 13(3)(b) and (c).

Section 14(2)(b) and (c).

In Schedule 2, paragraphs 7 and 9.

(2) Criminal investigations: Scotland

Short title and chapter Extent of repeal
This repeal has effect in accordance with Schedule 23 to this Act.
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) Section 24(9).

(3) Filing dates for returns

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 92 of this Act.
Taxes Management Act 1970 (c. 9)

In section 8—

(a)

in subsection (1)(a), the words “, on or before the day mentioned in subsection (1A) below”, and

(b)

subsection (1A).

In section 8A—

(a)

in subsection (1)(a) the words “, on or before the day mentioned in subsection (1A) below”, and

(b)

subsection (1A).

In section 33A(9), the definition of “filing date”.

In section 93A(8), the definition of “the filing date”.
Finance Act 1996 (c. 8) Section 125(3).

(4) Mandatory electronic filing of returns

Short title and chapter Extent of repeal
Value Added Tax Act 1994 (c. 23) In section 76(3), the word “and” at the end of paragraph (d).
Commissioners for Revenue and Customs Act 2005 (c. 11)

In Schedule 2, paragraph 12.

In Schedule 4, paragraph 95(2).

(5) Penalties for errors

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 97 of this Act.
Taxes Management Act 1970 (c. 9)

Section 95.

Section 95A.

Section 97.

Section 98A(4).

Section 100A(1).

Section 103(2).
Finance Act 1989 (c. 26) Section 163(1)(a).
Finance Act 1994 (c. 9) In Schedule 19, paragraphs 27(1), 28 and 32.
Value Added Tax Act 1994 (c. 23)

Sections 60 and 61.

Sections 63 and 64.
Finance Act 1996 (c. 8)

Section 36.

Section 123(12) and (13).
Finance Act 1998 (c. 36) In Schedule 18, paragraphs 20 and 89.
Finance Act 2001 (c. 9)

Section 98(3).

In Schedule 29, paragraph 32.

Part 6 Miscellaneous

(1) VAT: non-business use etc of business goods

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 99 of this Act.
Value Added Tax Act 1994 (c. 23) In Schedule 4, paragraph 5(4A).
Finance Act 2003 (c. 14) Section 22.

(2) VAT: transfers of going concerns

Short title and chapter Extent of repeal
This repeal has effect in accordance with section 100 of this Act.
Value Added Tax Act 1994 (c. 23) In section 49(1), paragraph (b) (together with the word “and” before it).

(3) Repeals connected with Gambling Act 2005

Short title and chapter Extent of repeal
These repeals have effect in accordance with Schedule 25 to this Act.
Finance Act 1966 (c. 18) In Schedule 3, paragraph 6.
Betting and Gaming Duties Act 1981 (c. 63)

In section 3(1), paragraph (b) (together with the word “and” before it).

In section 5C(5), paragraph (b) (together with the word “or” before it).

In section 12(4)—

(a)

in the definition of “betting office licence”, paragraph (a) (together with the word “and” following it),

(b)

in the definition of “bookmaker’s permit”, paragraph (a) (together with the word “and” following it), and

(c)

the definitions of “meeting”, “totalisator” and “track”.

In section 20A(1), paragraph (a) (together with the word “or” following it).

In Schedule 1—

(a)

paragraph 7, and

(b)

in paragraph 15, in sub-paragraph (2), the words “in England or Wales or Northern Ireland”, sub-paragraphs (3) to (4A), and in sub-paragraph (5), the words “in Northern Ireland”.
Finance Act 1986 (c. 41)

In Schedule 4—

(a)

paragraph 4(b), and

(b)

in paragraph 11, in sub-paragraph (1), the words from “in paragraph 7” to the end, and sub-paragraph (2)(a) and (b).
Finance Act 1993 (c. 34)

In section 24(4)—

(a)

in paragraph (a), the words “the Lotteries and Amusements Act 1976 or”,

(b)

in paragraph (b), the words “Act or”,

(c)

in paragraph (c), the words “Act or” and “section 5(3) of that Act or”, and

(d)

paragraph (d).
Finance Act 1997 (c. 16)

In section 10(3)—

(a)

paragraph (c), and

(b)

in paragraph (d), the words “section 41 of that Act or”.
Access to Justice Act 1999 (c. 22) In Schedule 13, paragraph 120.
Finance Act 2002 (c. 23)

Section 13.

In Schedule 4, paragraph 10(14).
Finance Act 2003 (c. 14) Section 9(4).
Courts Act 2003 (c. 39) In Schedule 8, paragraph 266.
Income Tax Act 2007 (c. 3) In Schedule 1, in paragraph 94(2)(e), sub-paragraph (iii) (together with the word “and” before it).

Page 42 of 43

Previous Next

First page 32 33 34 35 36 37 38 39 40 41 42 43 Last page