(4) Disclosure of Tax Avoidance Schemes

Short title and chapter Extent of repeal
Taxes Management Act 1970 (c. 9) In section 98C(2), the word “or” at the end of paragraph (c).

(5) Meaning of “recognised stock exchange” etc

Short title and chapter Extent of repeal
Income and Corporation Taxes Act 1988 (c. 1) In Schedule 20, in paragraph 5, the words “, or which are dealt in on the Unlisted Securities Market”.
Taxation of Chargeable Gains Act 1992 (c. 12)

In section 130(1)(a), the words “in the United Kingdom or elsewhere”.

In section 146(4)(b), the words “in the United Kingdom or elsewhere”.

Section 285.

Finance Act 1996 (c. 8) In Schedule 38, paragraphs 7 and 12(1).
Financial Services and Markets Act 2000 (c. 8) In Schedule 20, paragraph 4(6).
Income Tax (Trading and Other Income) Act 2005 (c. 5)

Section 443(2)(g).

In section 460(3), the words “or 451”.

Income Tax Act 2007 (c. 3)

In section 295(3)(c), the words “on the Unlisted Securities Market or dealt in”.

Section 1010.

In Schedule 1, paragraph 227.