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Finance Act 2002 (c. 23)

(The document as of February, 2008)

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Page 42

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In Schedule 14, in paragraph 22(4), the second sentence.

In Schedule 15, in paragraph 29(4), the second sentence.

In Schedule 20, in paragraph 25(1), the definition of "normal accounting practice".

In Schedule 23, in paragraph 5, the definitions of "normal accounting practice" and "statutory accounts".

Capital Allowances Act 2001 (c. 2)

Section 179(2).

Section 219(2).

(17) Financial trading stock

Short title and chapterExtent of repeal
Income and Corporation Taxes Act 1988 (c. 1)Section 100(1B)(a).
Finance Act 1988 (c. 39)In Schedule 12, paragraph 2.

(18) Banks etc in compulsory liquidation

Short title and chapterExtent of repeal
Finance (No. 2) Act 1992 (c. 48)In Schedule 12, paragraphs 3(3)(c) and 4(3).
Finance Act 1998 (c. 36)In Schedule 7, in paragraph 8, the words "3(3)(c) and".

These repeals have effect in accordance with section 107 of this Act.



Part 4 Other taxes

(1) Air passenger duty: extension of area to which EEA rates apply

Short title and chapterExtent of repeal
Finance Act 1994 (c. 9)In section 30(2), the word "or" preceding paragraph (b).

This repeal has effect in accordance with section 121 of this Act.

(2) Climate change levy

Short title and chapterExtent of repeal
Finance Act 2000 (c. 17)In Schedule 6, in paragraph 20(7), paragraph (c) and the preceding word "and".

This repeal has effect in accordance with section 125(2) of this Act.

(3) Aggregates levy

Short title and chapterExtent of repeal
Finance Act 2001 (c. 9)

In section 17--

(a)

subsection (3)(a);

(b)

in subsection (4), paragraph (b) and the words in paragraph (d) from "otherwise" to the end.

Section 18(3)(d) and (h).

In section 20(1)--

(a)

the words "and is not rock" in paragraphs (a) and (b);

(b)

paragraph (c).

Section 21(2)(b).

Section 24(6)(b) and (8)(a).

Section 37(7)(g) to (j).

In Schedule 6, in paragraph 7(1), paragraph (b) and the words from "equal to the amount" to the end.

In Schedule 8, in paragraph 11(2), paragraphs (f), (g) and (h).

1 The repeals in Schedule 6 to the Finance Act 2001 shall be deemed to have come into force on 1st May 2002.

2 The other repeals shall be deemed to have come into force on 1st April 2002.



Part 5 Miscellaneous

Recovery of tax due in other member States

Short title and chapterExtent of repeal
Finance Act 1977 (c. 36)Section 11.
Finance Act 1980 (c. 48)

In section 17--

(a)

subsection (1);

(b)

in subsection (2A), the words "(1) and";

(c)

in subsection (3), the words from the beginning to "passing of this Act;".

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