Statute Law Repeals - Law Commission - Ministry of Justice

10.5 A large proportion of the repeals described in this Part are consequential upon
the consolidation process undertaken within the Rewrite project. Rewrites of
subordinate tax legislation also went hand-in-hand with the primary legislative
task. Given the enormity of the Rewrite project it was not practicable to identify at
the time all the statutory references which were superseded by the various
consolidations. The repeals start with provisions in the Income Tax Act 1952
(c.10) and conclude with TIOPA 2010. The detail underpinning the
recommendations is to be found in our consultation paper published in July
2011. 2 The Acts identified in this Part extend across the United Kingdom (UK),
although in a small number there are savings or modifications for Northern
Ireland. 3
Income Tax Act 1952
10.6 The Income Tax Act 1952 (c.10) (“ITA 1952”) was repealed by the Income and
Corporation Taxes Act 1970 (c.10) (“ICTA 1970”) , s 538(1) and Sch 16, subject
to savings. 4 Section 228 of ITA 1952, which dealt with relief from tax for income
accumulated under a trust where the beneficiary would not receive the moneys
until a specified age or on marriage, was to remain alive, together with certain
limitations set out in sections 400(4) and 406(6).
10.7 The saving provision in ICTA 1970 was later repealed by the Income and
Corporation Taxes Act 1988 (c.1) (“ICTA 1988”), s 844(4) and Sch 31 for 1988-89
and onwards. 5 But because of the Interpretation Act 6 the saved provisions in ITA
1952 appear to remain unrepealed. Those provisions are now otiose and can be
repealed.
Provisional Collection of Taxes Act 1968
10.8 Section 1 of the Provisional Collection of Taxes Act 1968 (c.2) (“PCTA 1968”) (a
consolidation statute) gave statutory effect to House of Commons’ resolutions
affecting income, corporation, value added and other taxes and duties on a
temporary basis pending the relevant enabling Bill completing its parliamentary
stages. The provision was supplemented by the Finance Act 1985 (c.54) (“FA
1985”), s 97 which inserted a new subsection (1A) into section 1 of PCTA 1968
(thus extending the reach of the 1968 Act to amounts payable as income tax on
bank and building society interest).
2 Statute Law Repeals: Consultation Paper: Taxation Law Com SLR 02/11 (July 2011),
published and available on the Law Commission’s website.
3 The affected statutes are: Income Tax Act 1952 (c.10), Provisional Collection of Taxes Act
1968 (c.2), Finance Act 1969 (c.32), Finance Act 1973 (c.51), and National Insurance
Surcharge Act 1976 (c.85).
4 The savings were provided for in ICTA 1970, s 537(1) and Sch 14 para 1.
5 The whole of ICTA 1970 was then repealed by the Taxation of Chargeable Gains Act 1992
(c.12) (“TCGA 1992”), s 290(3) and Sch 12, effective for the tax year 1992-93 and
subsequent years of assessment.
6 1978 (c.30), s 16(1).
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