Schedule 6 | AMENDMENTS CONSEQUENTIAL ON NEW METHODS OF CHARGING TAX

PART I

(1)Repealed^F1

PART IIAMENDMENT OF TAXES MANAGEMENT ACT 1970

(81)The Taxes Management Act 1970 shall be amended in accordance with the following provisions of this Part of this Schedule.

(82)Repealed^F2

(83)In section 22 the words “for the purpose of charging surtax” shall be omitted.

(84)In section 29—

(a)Repealed^F3

(b)in subsection (4) the words “at the standard rate” shall be omitted; and

(c)in subsection (7) the words “at the standard rate” shall be omitted.

(85)In section 31(3)—

(a)in paragraph (a) the words “assessment to surtax, or any other” shall be omitted;

(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; and^F3

(c)after the paragraphs there shall be added the words “or if the appeal involves any question as to the application of section 30, Part XV or Part XVI of that Act.”.

(86)Repealed^F4

(87)Repealed^F5

(a)paragraphs (a) and (b)(i) shall be omitted; and

(b)after paragraph (b) there shall be added the following:—

(c)affecting tax charged at a rate other than the basic rate on income from which tax has been deducted (otherwise than under section 204 of the principal Act) or is treated as having been deducted, unless it is a relief from tax so charged.

(89)In section 93(4) for the words from the beginning to “this Act it” there shall be substituted the words “ In relation to a return required for the purposes of section 9 of this Act the reference in subsection (2) above to tax ”

(90)In section 95(3) for the words “include surtax” to “do not” there shall be substituted the words “ do not, in relation to anything done in connection with a partnership ”.

PART III

(91)Repealed^F1