Statute Law Repeals - Law Commission - Ministry of Justice

Corporation Tax Act 2009
10.150 Schedule 1 paragraph 225 to the CTA 2009 (with section 1322) amended section
774(1) of ICTA 1988 by substitution of text. Section 774 dealt with transactions
between dealing companies and associated non-dealing companies. Earlier in
this part of the report we recommend repeal of section 774 and of its amending
provisions because they have been superseded by Parts 5 to 7 of CTA 2009.
Schedule 1 paragraph 225 may now be repealed.
Corporation Tax Act 2010
10.151 Schedule 1 paragraph 116 to the CTA 2010 (with section 1177) amended section
812(5) of ICTA 1988. Sections 812 to 814 of ICTA 1988 dealt with double
taxation relief. They have never been brought into force. Previously in this report
we have recommended repeal of the three sections. As a consequence,
Schedule 1 paragraph 116 can also now be repealed.
Taxation (International and Other Provisions) Act 2010
10.152 Schedule 8 paragraphs 30, 31 to the Taxation (International and Other
Provisions) Act 2010 (c.8) (“TIOPA 2010”) (with section 374) amended sections
812(1)(b) and 814(1)(a) to ICTA 1988. As a consequence of the repeal of
sections 812 to 814 proposed above, Schedule 8 paragraphs 30 and 31 can also
be repealed as ineffective.
GROUP 2 – SCOTTISH LOCAL TAXATION
10.153 The proposed repeals are of 16 expired enactments passed between 1798 and
1828 relating to the imposition of a tax of two pennies Scots (equivalent to one
sixth of an old penny sterling) upon every pint of ale, beer or porter 57 brewed or
sold within the burgh identified in the title of the Act in question. The purpose of
each of the Acts was to enable the relevant burgh to levy a duty of two pennies
Scots on every Scots pint 58 of ale, beer or porter brewed or sold in that burgh. The
monies raised were added to burgh funds and applied for public purposes such
as the building of roads. Most of the Acts listed actually continue Two Pennies
Scots Acts previously passed and expand upon powers previously granted. All 16
Acts had become obsolete by 1850 at the latest.
Edinburgh
Edinburgh Two Pennies Scots Act (1798)
10.154 The purpose of this 1798 Act 59 was, according to its long title, “for further
continuing for Thirty-eight Years” the term of the two penny duty on every pint of
ale and beer sold in the city of Edinburgh granted by several previous Acts. 60
Accordingly this 1798 Act expired in 1836.
57 Porter is a type of dark brown bitter beer.
58 Four Scots pints were equal to one gallon.
59 38 Geo.3 c.liv.
60 3 Geo.1 c.5 (1716) (Edinburgh Beer Duties Act); 9 Geo.1 c.14 (1722) (Edinburgh Beer
Duties Act); 25 Geo.2 c.9 (1751) (Edinburgh Beer Duties Act). All have been repealed by
the Statute Law Revision Act 1948. Part of the revenue raised by the 1716 and 1722 Acts
was used to fund a Chair in the newly-created Faculty of Law at Edinburgh University.
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