Statute Law Repeals - Law Commission - Ministry of Justice

54
Income Tax (Trading and Other
Income) Act 2005 (c.5)
Statute Law (Repeals) Bill
Schedule 1 — Repeals and Revocations
Part 10 — Taxation and Pensions
Reference Extent of repeal or revocation
In Schedule 1, paragraphs 310, 326, 457(3) and
458(4).
Income Tax Act 2007 (c.3) In section 45(1), the words “or (b) (as
applicable)”.
In section 45(3), the words “, and (b) £7,185, in
any other case”.
In section 46(1), the words “or (b) (as
applicable)”.
In section 46(3), the words “, and (b) £7,185, in
any other case”.
In section 47(4)(a), the words “or (b) (as
applicable)” and in section 47(4)(b) the words
“or (b) (as applicable)”.
In section 48(4)(a), the words “or (b) (as
applicable)” and in section 48(4)(b) the words
“or (b) (as applicable)”.
In section 57(1)(f), the words “and (b)” and in
section 57(1)(g), the words “and (b)”.
In section 57(3)(b), the words “and (b)” twice.
Section 577(8)(a).
In Schedule 1, paragraphs 254(c)
preceding “and”) and 359.
(and the
Corporation Tax Act 2009 (c.4) In Schedule 1, paragraph 225.
Corporation Tax Act 2010 (c.4) In Schedule 1, paragraphs 103 and 116.
Taxation (International and In Schedule 8, paragraphs 30 and 31.
Other Provisions) Act 2010
(c.8)
The Charitable Deductions Regulation 16.
(Approved Schemes)
Regulations 1986 (SI 1986 No.
2211)
The Charitable Deductions Regulation 8.
(Approved Schemes)
(Amendment No.2)
Regulations 2000 (SI 2000 No.
2083)
The Income and Corporation In regulation 2(1)(a)(iii), the words “30 or”.
Taxes
Communications)
(Electronic
Regulations 2003 (SI 2003 No.
282)
The Charitable Deductions Regulation 7.
(Approved Schemes)
(Amendment) Regulations
2003 (SI 2003 No. 1745)
The repeals or revocations shown in Part 10 Group 1 - General Taxation do
not have retrospective effect.
56
5
10
15
20
25
30
35
40
45