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Contents

Legislation
Finance Act 1994
  • Introduction
  • Part I Customs and Excise
  • Part II Value Added Tax
  • Part III Insurance Premium Tax
  • Part IV Income Tax, Corporation Tax and Capital Gains Tax
  • Part V Oil Taxation
  • Part VI Stamp duty
  • Part VII Inheritance Tax
  • Part VIII Miscellaneous and General
  • SCHEDULE 1 Table of rates of duty on wine and made-wine
  • SCHEDULE 2 Vehicles excise duty: miscellaneous provisions
  • SCHEDULE 3 Amendments about gaming machine licence duty
  • SCHEDULE 4 Penalties for statutory contraventions
  • SCHEDULE 5 Decisions subject to review and appeal
  • SCHEDULE 5A Air passenger duty: territories etc
  • SCHEDULE 6 Air passenger duty: administration and enforcement
  • SCHEDULE 6A Premiums liable to tax at the higher rate
  • SCHEDULE 7 Insurance premium tax
  • SCHEDULE 7A INSURANCE PREMIUM TAX: CONTRACTS THAT ARE NOT TAXABLE
  • SCHEDULE 8 Supplemental provisions relating to personal reliefs
  • SCHEDULE 9 Mortgage interest relief etc.
  • SCHEDULE 10 Medical insurance
  • SCHEDULE 11 Extension of roll-over relief on re-investment
  • SCHEDULE 12 Indexation losses: transitional relief
  • SCHEDULE 13 Employee share ownership trusts
  • SCHEDULE 14 Distributions of authorised unit trusts
  • SCHEDULE 15 Enterprise investment scheme
  • SCHEDULE 16 Foreign income dividends
  • SCHEDULE 17 Minor corrections
  • SCHEDULE 18
  • SCHEDULE 19 Management: other amendments
  • SCHEDULE 20 Changes for facilitating self-assessment: transitional provisions and savings
  • SCHEDULE 21 Lloyd’s underwriters: individuals
  • SCHEDULE 22 Supplementary provisions as to elections by reference to pipe-line usage
  • SCHEDULE 23 Amendments of the principal Act relating to valuation of light gases
  • SCHEDULE 24 Provisions relating to the Railways Act 1993
  • SCHEDULE 25 Northern Ireland Airports Limited
  • SCHEDULE 26 Repeals
  1. Finance Act 1994
  2. Minor corrections

Schedule 17 | Minor corrections

From legislation.gov.uk

(1)RepealedF1

(1)Subsection (1) of section 271 of that Act shall have effect, and be deemed always to have had effect, as if—

(a)the words “or contract”, wherever they occur, were omitted;

(b)in paragraph (b), the words “or the contract was made after that date” were omitted; and

(c)in paragraph (c), the words “or, as the case may be, the body with which the contract was made” were omitted.

(2)Subsection (2) of that section shall have effect, and be deemed always to have had effect, as if paragraph (b) and the word “or” immediately preceding it were omitted.

(3)RepealedF2

(4)RepealedF3

(5)RepealedF4

(6)RepealedF5

(7)RepealedF6

(8)Sections ... 843(2) of that Act (in their application as amended by the Taxation of Chargeable Gains Act 1992) shall have effect, and be deemed always to have had effect, as if, in each case, for “the 1990 Act” there were substituted “the 1992 Act”.F7

(9)Paragraph 8(b) of Schedule 11 to that Act (in its application as amended by the Capital Allowances Act 1990) shall have effect, and be deemed always to have had effect, as if the words “Chapter II of Part I of the 1968 Act or” were omitted.

Notes

  1. F1

    Sch. 17 para. 1 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

  2. F2

    Sch. 17 para. 3 repealed (27.7.1999 with effect in accordance with Note 4 to the repealing Schedule) by 1999 c. 16, s. 139, Sch. 20 Pt. III(7)

  3. F3

    Sch. 17 para. 4 repealed (1.5.1995 with effect in accordance with Sch. 8 para. 57 of the repealing Act) by 1995 c. 4, s. 162, Sch. 29 Pt. VIII(5), Note 2 (with Sch. 8 paras. 55(2), 57(1))

  4. F4

    Sch. 17 para. 5 repealed (22.7.2004) (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

  5. F5

    Sch. 17 para. 6 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  6. F6

    Sch. 17 para. 7 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

  7. F7

    Words in Sch. 17 para. 8 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

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