SolvedSchedule 15 | Consequential Amendments
From legislation.gov.uk
(1)Repealed
(2)Repealed
Friendly societies and trade unions
(1)In section 26(2) of the Finance Act 1956, for the words from the beginning to “ ceases to be paid" substitute—
(2)If, in the event of a dissolution of any registered friendly society or registered trade union, any approved annuity as defined in section 226(13) of the Income and Corporation Taxes Act 1970 ceases to be paid,.
(2)RepealedF3
Post-war creditsF4F5F6
(4)In the Income Tax (Repayment of Post-War Credits) Act 1959, after section 1(6) insert—
(6A)Notwithstanding any other enactment relating to summary jurisdiction, proceedings for an offence under subsection (6) above may be commenced at any time within three years from the time when the offence was committed.
(5)Repealed
(6)Repealed
(8)Repealed
General powers of amendment in Acts relating to overseas countries
(10)Where under any Act passed before this Act and relating to a country or territory outside the United Kingdom there is a power to affect Acts passed or in force before a particular time, or instruments made or having effect under such Acts, and the power would, but for the passing of this Act or the Taxes Management Act 1970, have included power to change the law which is reproduced in, or is made or has effect under, this Act or the said Taxes Management Act, then that power shall include power to make such provision as will secure the like change in the law reproduced in, or made or having effect under, this Act or the said Taxes Management Act, notwithstanding that neither Act is an Act passed or in force before that time.
Translation of references to enactments repealed and re-enacted
(11)In the enactments specified in column 1 of the following Table, for the words in column 2 substitute the words in column 3, adding, except as otherwise indicated—
(a)for those in Part I of the Table, “ of the Taxes Management Act 1970", and
(b)for those in Part II, “ of the Income and Corporation Taxes Act 1970", or, in the case of enactments contained in the Capital Allowances Act 1968, “ of the principal Act",
(but in all cases saying “ to", instead of “ of", if the substituted words refer to a Schedule rather than a section).
TablePart IF7F8F9
Table shown as text
Enactmen t amended Words to be replaced Corresponding provision of the Taxes Management Act 1970
The Finance Act 1966 (1966 c. 18)F9
| In the Finance Act 1966 Schedule 6 paragraph 23(3) | Section 50 of the Finance Act 1960. | Section 99. |
| 23(4) | Sections 47(3) and 48(3) of the Finance Act 1960. | Subsections (1) and (2) of section 97. |
| 23(5) | Section 58 of the Finance Act 1960. | Section 88. |
The Finance Act (1968 c. 44)
Table shown as text
In the Finance Act 1968 section 43(11) Part III of the Finance Act 1960. Part X. column 2 of Schedule 6 to that Act. column 1 of the Table in section 98 of that Act (without adding more words). the said Part III. the said Part X (without adding more words). 46(4) section 9 of the Income Tax Management Act 1964. section 42. 50(4) Part III of the Finance Act. 1960. Part X. column 2 of Schedule 6 to that Act. column 1 of the Table in section 98 of that Act (without adding more words). the said Part III. the said Part X (without adding more words).
Part II
Table shown as text
Enactment amended Words to be replaced Corresponding provision of this Act
The Finance Act 1952 (1952 c. 33)F10F11
Table shown as text
In the Finance Act 1952 section 30(4) section one hundred and fifty-seven of the Income Tax Act 1952 (or section one of the Income Tax (Employments) Act 1943). section 204.
The Finance Act 1965 (1965 c. 25)F8F9
| . . . | . . . | . . . |
| 93(6) | section 43 of the Finance Act 1963. | section 341. |
| . . . | . . . | . . . |
The Land Commission Act 1967 (1967 c. 1)F12F13F8
Table shown as text
In the Land Commission Act 1967 Schedule 13 paragraph 5(8)(b) Chapter III of Part XVIII of the Income Tax Act 1952. section 454(3). 5(8)(c) paragraph 3 of Schedule 18 to the Finance Act 1965. section 302.
The Provisional Collection of Taxes Act 1968 (1968 c. 2)F14F8F15
Table shown as text
In the Provisional Collection of Taxes Act 1968 section 5(1)(c) section 49(6) of the Finance Act 1965. section 243(6). 5(2) the said section 49(6) and section 492 of the Income Tax Act 1952. the said section 243(6) and section 522.
The Trustee Savings Banks Act 1969 (1969 c. 50)F16
Table shown as text
In the Trustee Savings Banks Act 1969 section 82(3) section 384 of the Income Tax Act 1952. section 210.
(1)RepealedF17
(2)RepealedF18
(13)Repealed