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Contents

Legislation
Finance Act 1998
  • Introduction
  • Part I Excise Duties
  • Part II Value Added Tax
  • Part III Income Tax, Corporation Tax and Capital Gains Tax
  • Part IV Inheritance Tax etc.
  • Part V Other Taxes
  • Part VI Miscellaneous and Supplemental
  • SCHEDULE 1 Rates of duty where pollution reduced
  • SCHEDULE 2 Assessments for excise duty purposes
  • SCHEDULE 3 Advance corporation tax
  • SCHEDULE 4 Interest payable under the Tax Acts by or to companies
  • SCHEDULE 5 Rent and other receipts from land
  • SCHEDULE 6 Adjustment on change of accounting basis
  • SCHEDULE 7 Removal of unnecessary references to gains
  • SCHEDULE 8 Sub-contractors in the construction industry
  • SCHEDULE 9 Payments and other benefits in connection with termination of employment etc
  • SCHEDULE 10 Ordinary commuting and private travel
  • SCHEDULE 11 Transitional provisions for profit-related pay
  • SCHEDULE 12 EIS and VCTs: meaning of qualifying trade
  • SCHEDULE 13 Changes to EIS etc
  • SCHEDULE 14 Life policies, life annuities and capital redemption policies
  • SCHEDULE 15 Approved retirement benefits schemes
  • SCHEDULE 16 Transfer pricing etc: new regime
  • SCHEDULE 17 Controlled foreign companies
  • SCHEDULE 18 Company tax returns, assessments and related matters
  • SCHEDULE 19 Company tax returns, etc.: minor and consequential amendments
  • SCHEDULE 20 Application of taper relief
  • SCHEDULE 21 Amendments in connection with taper relief
  • SCHEDULE 22 Transitional provision and consequential amendments for section 131
  • SCHEDULE 23 Transitional provision in connection with section 132
  • SCHEDULE 24 Restrictions on setting losses against pre-entry gains
  • SCHEDULE 25 Property of historic interest etc
  • SCHEDULE 26 National loans
  • SCHEDULE 27 Repeals
  1. Finance Act 1998
  2. Removal of unnecessary references to gains

Schedule 7 | Removal of unnecessary references to gains

From legislation.gov.uk

The following are the provisions of the Taxes Acts in which the amendments specified in section 46(3) are to be made.

(1)In the Taxes Act 1988: sections ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... , ... ... ... ... ... ... ... . . . ... . . . 568(1), 570(1), ... ... ... ... ... ... ... Schedule 21, paragraph 6(1)(b) and (3) (twice).F1F2F3F4F5F6F7F8F9F10F11F12

(2)RepealedF13

(3)In the Finance Act 1989: sections 67(2)(a) ... ... .F14F15

(4)RepealedF16

(5)RepealedF17

(6)RepealedF18

(7)In the Taxation of Chargeable Gains Act 1992: sections 39(1) (in the first place) and (2) (in both places), 41(4) and (5) and 164L(8) (twice).

(8)RepealedF19

(9)In the Finance Act 1994: Schedule 24, paragraph 12(2).

(10)RepealedF20

(11)RepealedF21

(12)RepealedF22

Notes

  1. F1

    Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

  2. F2

    Words in Sch. 7 para. 1 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

  3. F3

    Word in Sch. 7 para. 1 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

  4. F4

    Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)

  5. F5

    Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

  6. F6

    Words in Sch. 7 para. 1 repealed (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. 7 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034, Sch. 3 Pt. 2 (with Sch. 2)

  8. F8

    Words in Sch. 7 para. 1 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

  9. F9

    Words in Sch. 7 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  10. F10

    Words in Sch. 7 para. 1 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

  11. F11

    Words in Sch. 7 para. 1 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(1) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(1) Note

  12. F12

    Words in Sch. 7 para. 1 repealed: (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. 2 (with Sch. 2); (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)

  13. F13

    Sch. 7 para. 2 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

  14. F14

    Words in Sch. 7 para. 3 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

  15. F15

    Words in Sch. 7 para. 3 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

  16. F16

    Sch. 5 para. 4 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

  17. F17

    Sch. 7 para. 5 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

  18. F18

    Sch. 7 para. 6 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

  19. F19

    Sch. 7 para. 8 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

  20. F20

    Sch. 7 para. 10 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

  21. F21

    Sch. 7 para. 11 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

  22. F22

    Sch. 7 para. 12 repealed (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. 2 (with Sch. 2)

    Sch. 7 para. 12 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 8 (with Sch. 9 paras. 1-9, 22)

    Sch. 7 para. 12 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

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