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Contents

Legislation
Finance Act 1971

SCHEDULE 14 ENACTMENTS REPEALED

  • PART I OCCUPATIONAL PENSIONS SCHEMES
  • PART II NEW METHOD OF CHARGING TAX
  • PART III BETTERMENT LEVY
  • PART IV CASE VII
  • PART VII
  1. Finance Act 1971
  2. ENACTMENTS REPEALED

Schedule 14 | ENACTMENTS REPEALED

From legislation.gov.uk

PART IOCCUPATIONAL PENSIONS SCHEMES

Section 21.

Table
ChapterShort TitleExtent of Repeal
1970 c.9The Taxes Management Act 1970.In the Table in section 98(3) the entry (in each column) relating to section 224 of the Taxes Act, but not as regards any penalty incurred before this repeal takes effect.
1970 c.10The Income and Corporation Taxes Act 1970.[See 1987edition for these repeals.]
1970 c.24The Finance Act 1970.

[The repeals of theTaxes Management Act 1970took effect on 6th April 1980.

PART IINEW METHOD OF CHARGING TAXF1

Section 37.

Table shown as text

Chapter Short Title Extent of Repeal 1970 c.9 The Taxes Management Act 1970. In section 7(2), the words from “or in the case” to the end. In section 8, subsections (5) and (6) and in subsection (8), the words from “which are required” to “standard rate” and the words “for either or both of those purposes.” In section 12(1), the words “at the standard rate”. In section 22, the words “for the purpose of charging surtax”. In section 29, in subsections (4) and (7), the words “at the standard rate.” In section 31(3)(a), the words “assessment to surtax, or any other”. In section 33(2), the words from “including” to “surtax”. . . . In section 77(1), the words “chargeable at the standard rate”. In section 91(3), paragraph (a) and in paragraph (b), sub-paragraph (i). 1970 c.10 The Income and Corporation Taxes Act 1970. [See 1987edition for these repeals.] 1970 c.24 The Finance Act 1970 1970 c.54 The Income and Corporation Taxes (No.2) Act 1970.

These repeals have effect subject to section 38 of this Act.

PART IIIBETTERMENT LEVY

Section 55.

Table shown as text

Chapter Short Title Extent of Repeal 1970 c.9 The Taxes Management Act 1970. Section 57(2). 1970 c.10 The Income and Corporation Taxes Act 1970. Section 269(2). 1970 c.24 The Finance Act 1970. In section 29, in subsection (2)(b) the words from “including” to “Act”, and in subsection (3) paragraphs (b) and (c). In Schedule 6, Part I; and in paragraph 4(1) the words from “but without prejudice” to the end.

These repeals have effect subject to section 55(2) of this Act.

PART IVCASE VII

Section 56.

Table shown as text

Chapter Short Title Extent of Repeal 1970 c.9 The Taxes Management Act 1970. Section 9(5). In section 98, in Table I, the words “section 167(4)”. 1970 c.10 The Income and Corporation Taxes Act 1970. In section 270, subsections (1) and (2). In section 271, subsections (1) to (3). 1970 c.24 The Finance Act 1970.

These repeals have effect subject to section 56(4) of this Act.

PART VII

[See 1987edition for these provisions.]

Notes

  1. F1

    Words omitted and repealed by Finance (No. 2) Act 1975 (c. 45), s. 75, Sch. 14 Part III

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