Statute Law Repeals - Law Commission - Ministry of Justice

PART 10
TAXATION AND PENSIONS
INTRODUCTION
10.1 This part of the report proposes the repeal of a series of statutory provisions
relating to taxation and pensions law which span the years 1798 to 2010, and
which have become obsolete or spent through the passage of time or because of
subsequent statutory intervention. In all, we recommend the repeal of 17 Acts in
whole and portions of some 36 other Acts.
10.2 The repeals recommended in the first group have been referred to the Law
Commission by HM Revenue and Customs. They flow in the main from the Tax
Law Rewrite project which was prefaced by a requirement in the Finance Act
1995 to report to Treasury Ministers on “tax simplification”. The repeals in the
second group are obsolete enactments (known as the Two Pennies Scots Acts)
that imposed duty on the sale of ale, beer or porter in Scotland. The repeals in
the third group are consequential upon the winding up of the Personal Accounts
Delivery Authority.
10.3 The individuals and organisations consulted about these proposals are set out in
Appendix 3.
GROUP 1 - GENERAL TAXATION
Background
10.4 The repeals recommended in this Part of the report are based on work
undertaken by H. M. Revenue and Customs (HMRC). They flow in the main from
the Tax Law Rewrite project, which started with a blueprint paper published in
1996, 1 and led to the enactment of seven consolidation and update statutes –
Capital Allowances Act 2001 (c.2) (“CAA 2001”)
Income Tax (Earnings and Pensions) Act 2003 (c.1) (“ITEPA 2003”)
Income Tax (Trading and Other Income) Act 2005 (c.5) (“ITTOIA 2005”)
Income Tax Act 2007 (c.3) (“ITA 2007”)
Corporation Tax Act 2009 (c.4) (“CTA 2009”)
Corporation Tax Act 2010 (c.4) (“CTA 2010”)
Taxation (International and Other Provisions) Act 2010 (c.8) (“TIOPA 2010”).
1 Inland Revenue Tax Law Rewrite: The Way Forward (July 1996). The Revenue was
obliged by the Finance Act 1995 (c.4), s 160 to report to Treasury Ministers on “tax
simplification”.
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