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Finance Act 2003 (c. 14)(The document as of February, 2008) Page 39 Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 | P.14 | P.15 | P.16 | P.17 | P.18 | P.19 | P.20 | P.21 | P.22 | P.23 | P.24 | P.25 | P.26 | P.27 | P.28 | P.29 | P.30 | P.31 | P.32 | P.33 | P.34 | P.35 | P.36 | P.37 | P.38 | P.39 (a)subsections (3) to (5) and (6)(a); (b)in subsection (7), paragraph (b) and the word "and" before it; (c)in subsection (10), the definitions of "the relevant accounting period" and "the transferor company". Section 83AB(1)(c)(i). In section 83A(2), the second sentence. Section 84(1). In section 87(6)(b), the words ", disregarding section 76(1)(e) of that Act (as set out in subsection (2) above),". In section 88(1), the words "and section 88A". Section 88A. In section 89-- (a)in subsection (1), the words "or, as the case may be, basic life assurance and general annuity business"; (b)in subsection (7), the definition of "the Prudential Sourcebook (Insurers)". |
| Finance Act 1990 (c. 29) |
Section 43. Section 45(5). | |
| Finance Act 1991 (c. 31) |
In Schedule 7-- (a)in paragraph 1(a), the words "and (e)"; (b)paragraph 11. | |
| Taxation of Chargeable Gains Act 1992 (c. 12) |
In section 204(4), the words from "and in subsection (3)" onwards. Section 211(1A). In section 212(7), the words following paragraph (b). Section 213(3A) and (3B). In Schedule 7AD, in paragraph 10(1), the definitions of "insurance company", "long-term business" and "long-term insurance fund". In Schedule 7B, in paragraph 1, the words "(as defined in section 431(2) of the Taxes Act)". | |
| Finance Act 1996 (c. 8) |
In Schedule 6, paragraph 26. In Schedule 11, in paragraph 4-- (a)in sub-paragraph (2), the word "net" (in both places); (b)in sub-paragraph (16), the definition of "net income and gains". | |
| Finance Act 1998 (c. 36) | Section 137(4) and (7). | |
| Finance Act 2000 (c. 17) | In Schedule 30, paragraph 18(3). | |
| Finance Act 2002 (c. 23) | In Schedule 25, paragraph 46. |
1 The repeals in sections 432A, 436, 439B and 441(4)(a) of the Taxes Act 1988, the repeals in sections 83(5), 83AA and 83AB of the Finance Act 1989, the repeal of section 43 of the Finance Act 1990 and the repeals in the Finance Act 2000 and the Finance Act 2002 have effect for periods of account beginning on or after 1st January 2003.
2 The repeals in section 432E of the Taxes Act 1988 have effect in accordance with paragraph 10(5) of Schedule 33 to this Act.
3 The repeals in section 438B of, and in Schedule 28AA to, the Taxes Act 1988, the repeal in section 88 of the Finance Act 1989, the repeal of section 88A of that Act, the repeal in section 89(1) of that Act and the repeal in Schedule 6 to the Finance Act 1996 have effect for the financial year 2003 and subsequent financial years.
4 The repeal in section 442A of the Taxes Act 1988 has effect in accordance with paragraph 23(5) of Schedule 33 to this Act.
5 The repeal in section 83(8) of the Finance Act 1989 has effect in accordance with paragraph 2(11) of that Schedule.
6 The repeals in section 87 of the Finance Act 1989, paragraph 1(a) of Schedule 7 to the Finance Act 1991 and Schedule 11 to the Finance Act 1996 have effect in accordance with paragraph 8(4) of that Schedule.
7 The repeal of section 45(5) of the Finance Act 1990 has effect in relation to distributions on or after 9th April 2003.
8 The repeals in section 213 of the Taxation of Chargeable Gains Act 1992 and the Finance Act 1998 have effect in accordance with paragraph 16(6) of Schedule 33 to this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Income and Corporation Taxes Act 1988 (c. 1) |
In section 1A(2), the word "and" at the end of paragraph (b). Section 540(2). In Schedule 15, in paragraph 3(8), the words from "and" preceding paragraph (b)(iii) to the end of paragraph (c). |
1 The repeal in section 1A of the Taxes Act 1988 has effect in accordance with section 173 of this Act.
2 The repeal of section 540(2) of that Act has effect in accordance with section 171 of, and Part 4 of Schedule 34 to, this Act.
3 The repeal in Schedule 15 to that Act has effect in accordance with section 172(6) of this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 1996 (c. 8) | In Schedule 9, in paragraph 2(6), in the definition of "participator", the word "close". |
This repeal has effect in accordance with paragraph 2(4) of Schedule 37 to this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Income and Corporation Taxes Act 1988 (c. 1) |
In section 737C-- (a)in subsection (3)(b), the word "gross"; (b)subsection (4). |
| Finance Act 1996 (c. 8) | In Schedule 9, in paragraph 15(3)(b), the words ", or a person connected with him,". |
1 The repeals in the Taxes Act 1988 have effect in accordance with sub-paragraph (1) of paragraph 21 of Schedule 38 to this Act.
2 The repeal in the Finance Act 1996 has effect in accordance with sub-paragraph (2) of that paragraph.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 1996 (c. 8) |
In Schedule 13-- (a)in paragraph 1(3)(a), the words "reduced by the amount of any relevant costs"; (b)paragraph 1(4); (c)paragraph 2; (d)paragraph 6(4) to (6); (e)paragraphs 7, 9A and 11; (f)in paragraph 14(2) and (3), the words "gilt-edged"; (g)in paragraph 14(4), the words after paragraph (c). |
| Finance Act 2002 (c. 23) | Section 104(3). |
These repeals have effect in accordance with paragraph 6 of Schedule 39 to this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Income and Corporation Taxes Act 1988 (c. 1) |
In section 469A-- (a)in subsection (2), the words "(subject to subsection (3) below)"; (b)subsection (3). |
These repeals have effect in relation to income arising to a common investment fund (within the meaning of section 183 of this Act) on or after 6th April 2003.
| Short title and chapter | Extent of repeal |
|---|---|
| Inheritance Tax Act 1984 (c. 51) | In section 178(1), in the definition of "qualifying investments", the words "(as defined in section 468 of the Taxes Act 1988)". |
| Income and Corporation Taxes Act 1988 (c. 1) | In Schedule 29, in the table in paragraph 32, the entry relating to section 178(1) of the Inheritance Tax Act 1984. |
These repeals have effect in relation to transfers of value and other events occurring on or after 16th October 2002.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 2000 (c. 17) |
In Schedule 6-- (a)paragraph 15(5); (b)in paragraph 41(1)(c), the words "for any period"; (c)in paragraph 100(1), the words "for an accounting period"; (d)paragraph 148(6); (e)in paragraph 149(1), the words "the percentage that is to be stated in a certificate under paragraph 148 as". |
These repeals, except the ones in paragraphs 41(1)(c) and 100(1), have effect in accordance with section 189(5) of this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 1978 (c. 42) | Section 77. |
| Finance Act 1980 (c. 48) | Section 17. |
| Finance Act 1990 (c. 29) | In section 125, subsection (5) and the words after "appoint" in subsection (6). |
| Finance Act 1993 (c. 34) | Section 22. |
| Short title and chapter | Extent of repeal |
|---|---|
| Income and Corporation Taxes Act 1988 (c. 1) | In Part 2 of Schedule 25, in paragraph 6(2A), the word "and" preceding paragraph (c). |
This repeal has effect in accordance with section 200 of this Act.
| Short title and chapter | Extent of repeal |
|---|---|
| Income and Corporation Taxes Act 1988 (c. 1) |
Section 468O(2) to (4). In section 468P-- (a)subsection (4); (b)in subsection (5), the words "or (4)" and the words "or, as the case may be, resident" (in both places); (c)subsections (8) and (9). |
| Finance Act 1996 (c. 8) | In Schedule 7, paragraph 17. |
| Finance Act 2002 (c. 23) | Section 96(3)(a). |
These repeals have effect in relation to interest distributions made on or after 16th October 2002.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 1980 (c. 48) | In section 120, subsections (4), (5) and (8) and, in subsection (9), the words "and subsection (8) above from the passing of this Act". |
| Finance Act 1998 (c. 36) | In section 162, subsection (1)(a), and the word "and" before it, and subsections (2) and (5). |
| Short title and chapter | Extent of repeal |
|---|---|
| National Loans Act 1968 (c. 13) |
Section 15(3). Section 19(3). Section 21(3). In Schedule 5A-- (a)paragraph 8 (and the heading before it); (b)paragraph 13(2). |
| Finance Act 1982 (c. 39) | Section 152(3). |
The repeal of section 21(3) of the National Loans Act 1968 has effect in accordance with section 212(5) of this Act.
Amended by correction slip on 01 September 2003
Amended by correction slip on 01 December 2003
Amended by correction slip on 02 December 2003
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