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Legislation
Finance Act 2026

Crossheading Miscellaneous

  • Section 277 Stamp duty: piloting of digital service etc
  • Section 278 Oversight of HMRC tax enforcement functions in Northern Ireland
  • Section 279 Repeal of obsolete provision in FA 1925 concerning Dominion Governments
  • Section 280 Repeal of other obsolete provisions and correction of wrong cross-references
  1. Miscellaneous
  2. Repeal of other obsolete provisions and correction of wrong cross-references

Section 280 | Repeal of other obsolete provisions and correction of wrong cross-references

From legislation.gov.uk

(1)In Table A in section 660 of ITEPA 2003 (taxable UK benefits), omit the entry relating to bereavement allowance (which is no longer payable).

(2)In Table B in section 677 of that Act (UK social security benefits wholly exempt from tax), omit the following entries to benefits that are no longer payable—

“back to work bonus”,

“bereavement payment”,

“child’s special allowance “,

“council tax benefit”,

“health in pregnancy grant”,

“in-work credit”,

“in-work emergency discretion fund payment”, and

“return to work credit”.

(3)In the Table in paragraph 1(4) of Schedule 24 to FA 2007—

(a)in the entry relating to general betting duty, for “paragraph 2 of Schedule 1 to BGDA 1981” substitute “section 166 of FA 2014”,

(b)in the entry relating to pool betting duty, for “paragraph 2A of Schedule 1 to BGDA 1981” substitute “section 166 of FA 2014”, and

(c)in the entry relating to remote gaming duty, for “section 26K of BGDA 1981” substitute “section 166 of FA 2014”.

(4)In the Table in paragraph 1 of Schedule 41 to FA 2008, in the entry relating to alcohol duty which refers to section 88 of F(No. 2)A 2023, for “section 88” substitute “section 82”.

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