Statute Law Repeals - Law Commission - Ministry of Justice

10.9 Both these provisions were later repealed by the Finance Act 1993 (c.34) (“FA
1993”), s 205, but the repeals were expressed to apply only to resolutions passed
after July 1993. Up until that time section 1 (as amended) remained alive. Today
the provisions are not required and can be repealed, together with two minor
repeals in the FA 1993. 7
Finance Act 1969
10.10 Section 11(5) of the Finance Act 1969 (c.32) (“FA 1969”) limited the operation of
ITA 1952, s 228 (see above) (accumulation settlements) by providing that no
account was to be taken of tax paid on income or relief entitlement for a year of
assessment beginning after 1968-69. Section 11(5) was specifically saved when
section 11 was repealed by ICTA 1970, s 538(1) and Sch 16. 8 It is no longer
required.
10.11 Section 60 of the FA 1969 and Schedule 20 contained statutory amendments
which were designed to facilitate consolidation of various tax statutes. Today only
paragraph 11 in Schedule 20 remains (amending the Inland Revenue Regulation
Act 1890). 9 The whole of the 1890 Act was repealed by the Commissioners for
Revenue and Customs Act 2005 (c.11), but the 2005 Act left in place the
amending section 60 and Schedule 20 paragraph 11. Those provisions are now
unnecessary and can be repealed.
Taxes Management Act 1970
10.12 Section 43A of the Taxes Management Act 1970 (c.9) (“TMA 1970”) relates to
claims for relief and extends the statutory time limits for claims or elections where
tax assessments have been made after closure of the self-assessment ‘enquiry
window’ (provided for in section 9A). Section 43A(2A) was inserted by the
Finance (No. 2) Act 1992 (c.48) (“F(No.2)A 1992”), s 20 and Sch 5 paras 9, 10 for
the tax year 1993-94 and subsequent years of assessment. The new section
43A(2A) prevented time limits being extended for making an election to transfer
married couple’s allowance.
10.13 Section 43(2A)(b) of TMA 1970 (which had been amended by the Finance Act
2003 (c.14) (“FA 2003”), s 207 and extended the types of excluded election)
referred to Schedule 13B to ICTA 1988, which related to the rules on children’s
tax credit. That provision was further amended by ITA 2007, ss 1027, 1034 and
Sch 1 paras 242, 254(c) for the tax year 2007-08 onwards.
10.14 Schedule 13B was later repealed by the Tax Credits Act 2002 (c.21) (“TCA
2002”), s 60 and Sch 6, with effect from the beginning of the tax year 2003-04. As
a consequence, section 43A(2A)(b) became obsolete once the 6 years’ time limit
for assessment to tax (plus one year for claim or election) had expired. Section
43A(2A)(b) is now spent, along with amending provisions in FA 2003, s 207(2)(b)
and ITA 2007, Sch 1 para 254(c).
7 Section 205(3) and words in Schedule 23 Part 6.
8 See ICTA 1970, s 537(1) and Sch 14 para 1.
9 53 & 54 Vict. c.21 (1890). New sections 4A and 24(4) were inserted.
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