Statute Law Repeals - Law Commission - Ministry of Justice

Finance Act 2001
10.134 Section 81 of, and Schedule 27 to, the Finance Act 2001 (c.9) (“FA 2001”)
provided for double taxation relief where income is subject to foreign tax.
Schedule 27 comprises seven paragraphs which amended various sections in
ICTA 1988, and Schedule 30 paragraph 4 to FA 2000 (recommended above for
repeal). Each of the amended provisions has since been repealed by the Finance
Act 2009 (c.10) or TIOPA 2010. 53 On the repeal of Schedule 30 paragraph 4 to
FA 2000 Schedule 27 will become spent and may be repealed (along with section
81 which simply gives effect to the Schedule).
Finance Act 2002
10.135 If section 812 of ICTA 1988 - withdrawal of tax credit for certain non-resident
companies - were to be repealed (as recommended above), reference to that
provision in section 88(2)(a) of the Finance Act 2002 (c.23) (“FA 2002”), which
amended section 812(2), would become superfluous. The words should be
deleted. Because all the other statutory references in section 88(2)(a) have
already been repealed, 54 the whole of that provision should go.
Finance Act 2003
10.136 Section 146 of the Finance Act 2003 (c.14) (“FA 2003”) amended section 38 of
FA 2000. In our consultation paper we suggested that section 146 should be
repealed as a consequence of repealing FA 2000, s 38. Since publication both
provisions have been repealed by the FA 2011, Sch 26 para 3. No further steps
are required. 55
10.137 If section 814 of ICTA 1988 were to be repealed (as recommended above),
reference to that provision in section 153(2)(a) of FA 2003, which amended
section 814(1), would become superfluous. The words in section 153 should be
deleted.
10.138 In section 207(2) of FA 2003 paragraph (b), which amended section 43A(2A)(b)
of TMA 1970, should be repealed for the reasons indicated earlier in this part of
the report.
Income Tax (Trading and Other Income) Act 2005
10.139 Schedule 1 paragraphs 1, 310 to the Income Tax (Trading and Other Income) Act
2005 (c.5) (“ITTOIA 2005”) (with section 882(1)) amended section 774(1) of ICTA
1988 by insertion and substitution of text. Section 774 is recommended for repeal
earlier in this report. Schedule 1 paragraph 310 should be repealed as a
consequence.
10.140 Similarly, Schedule 1 paragraph 326 amended section 812(1) of ICTA 1988 by
substituting text. If section 812 is to be repealed as recommended above, then
Schedule 1 paragraph 326 should go as well.
53 For a more detailed analysis see our published consultation paper at paragraph 380.
54
By the Finance Act 2006 (c.25), s 178 and Sch 26 Pt 8(2), and TIOPA 2010, s 378 and
Sch 10 Pt 1.
55 The same applies to the provisions in Schedule 6 paragraph 243 to the Income Tax
(Earnings and Pensions) Act 2003 (c.1), amending section 38 of FA 2000, which were also
repealed by FA 2011, Sch 26 para 3. Consultation paper paragraph 382 refers.
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