Statute Law Repeals - Law Commission - Ministry of Justice

10.30 The saving in Schedule 30 paragraph 15 provided that the repeal of Schedule 22
to the FA 1985 should not affect the continued operation of the information
requisition provision for the year in question. Today, however, Schedule 22
paragraph 6 is no longer required (cross-references to it in the Taxes
Management Act 1970 (c.9), s 98 have already been repealed), 19 and the saving
in Schedule 30 paragraph 15 to ICTA 1988 can also be repealed.
10.31 Schedule 30 paragraph 19 provided a saving when Schedule 31 to ICTA 1988
repealed Finance Act 1974 (c.30) (“FA 1974”), s 21. Section 21 dealt with
taxation of emoluments arising from office and employment and adjusted,
amongst other things, Cases I and II in Schedule E governing chargeability to tax,
subject to deductions or exceptions spelt out in Schedule 2 to the FA 1974.
Schedule 30 paragraph 19 provided that the repeal was not to affect the taxation
of emoluments which, had section 21 been in force before 1973-74, would have
been chargeable under Case I or II (and were thus not chargeable under Case
III). Given the intervening lapse of time the exemption from charge under Case III
afforded by Schedule 30 paragraph 19 is now spent, and the provision can be
repealed. 20
Finance Act 1988
10.32 Section 31 of the Finance Act 1988 (c.39) (“FA 1988”) amended - and to an
extent repealed - provisions relating to the denial of personal reliefs to individuals
not resident in the UK as set out in ICTA 1988, s 278, although the adjustments
were only to take effect for the years of assessment commencing in 1990-91.
Subsections (2), (3) of section 31 have already been repealed, 21 leaving
subsection (1), which provided a time limitation on the section taking effect (now
of no value), and subsection (4) which simply omitted parts of section 278 (now
spent). On that basis the whole of section 31 can go.
10.33 Sections 58 to 61 of the FA 1988 and Schedule 5 amended ICTA 1988, ss 450 to
452. Those sections in ICTA dealt with the assessment and collection of tax
arising from the businesses of Lloyd’s underwriting members (including special
reserve funds vested in trustees). The FA 1988 either substituted text or made
insertions.
19
By the Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (SI 2009
No 2035), art 2 and Sch para 8(3)(g).
20 HMRC are of the view that, even if a loss of tax were discovered for the years prior to
1973-74, assessment and recovery would now be time-barred under TMA 1970, ss 29,
36(1A).
21 Section 31(2) was repealed by the Tax and Civil Partnership Regulations 2005 (SI 2005
No 3229), regs 47, 60(2). Section 31(3) was impliedly repealed, as a consequence of
another repeal within section 278 of ICTA 1988, by Finance Act 1999 (c.16), s 139 and
Sch 20 Pt 3(3).
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