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Income Tax (Earnings and Pensions) Bill


Income Tax (Earnings and Pensions) Bill
Schedule 8 — Repeals and revocations
Part 1 — Acts of Parliament

    556

 

          (3)      This paragraph has effect as an exception to the provision made by section

723(1)(b) (commencement of this Act for purposes of corporation tax).

Schedule 8 

Section 724

 

Repeals and revocations

Part 1

5

Acts of Parliament

 

Short title and chapter

Extent of repeal

 
 

Taxes Management Act 1970

In section 98, the entries in the first column of

 
 

(c. 9)

the Table relating to—

 
  

     (a)    regulations under section 202 of ICTA;

 

10

  

     (b)    paragraph 117 of Schedule 8 to FA 2000;

 
  

     (c)    paragraph 64 of Schedule 14 to that Act.

 
  

In section 98, the entries in the second column of

 
  

the Table relating to—

 
  

     (a)    section 136(6) of ICTA;

 

15

  

     (b)    section 140G of ICTA;

 
  

     (c)    regulations under section 202 of ICTA;

 
  

     (d)    regulations under section 203 of ICTA;

 
  

     (e)    section 313(5) of ICTA;

 
  

     (f)    section 85(1) and (2) of FA 1988;

 

20

  

     (g)    paragraph 65 of Schedule 14 to FA 2000.

 
 

Income and Corporation Taxes

Section 19.

 
 

Act 1988 (c. 1)

Section 58.

 
  

In section 65(2), the words “Subject to section

 
  

330,”.

 

25

  

Sections 131 to 137.

 
  

Sections 140 to 151A.

 
  

Sections 153 to 159AC.

 
  

Sections 160 to 168G.

 
  

Section 185.

 

30

  

In section 186—

 
  

     (a)    in subsection (3), the words “the

 
  

participant shall be chargeable to income tax

 
  

under Schedule E for the year of assessment

 
  

in which the entitlement arises on”;

 

35

  

     (b)    in subsection (4), the words “the

 
  

participant shall be chargeable to income tax

 
  

under Schedule E for the year of assessment

 
  

in which the disposal takes place on”.

 
  

In section 187, subsections (1) to (4), (6) and (7),

 

40

  

except so far as relating to profit sharing

 
  

schemes.

 
  

Section 187A.

 
  

Sections 189 to 198.

 
  

Sections 199 to 207.

 

45

 

 

Income Tax (Earnings and Pensions) Bill
Schedule 8 — Repeals and revocations
Part 1 — Acts of Parliament

    557

 
 

Short title and chapter

Extent of repeal

 
 

Income and Corporation Taxes

Section 313.

 
 

Act 1988 (c. 1)—cont.

Sections 315 to 319.

 
  

Section 321.

 
  

Section 322(2).

 

5

  

In section 323—

 
  

     (a)    subsection (1);

 
  

     (b)    in subsection (6), paragraph (b) and the

 
  

word “and” preceding it;

 
  

     (c)    subsection (7).

 

10

  

Section 330.

 
  

Section 332(1), (2), (3A), (3B) and (4).

 
  

In section 577—

 
  

     (a)    in subsection (1), paragraph (b) and the

 
  

word “and” preceding it;

 

15

  

     (b)    in subsection (3), the words from “but

 
  

where—” to the end.

 
  

Section 579(1).

 
  

Section 580(3).

 
  

In section 585—

 

20

  

     (a)    in subsection (1), the words “, or under

 
  

Case III of Schedule E,”;

 
  

     (b)    in subsection (9), paragraph (b) and the

 
  

word “and” preceding it.

 
  

In section 588, in subsection (5), paragraph (a)

 

25

  

and the word “or” preceding paragraph (b).

 
  

Section 589.

 
  

Section 589A(2) to (6), (10).

 
  

In section 589B—

 
  

     (a)    subsections (1) to (4A);

 

30

  

     (b)    in subsection (5), the words “this section

 
  

or”.

 
  

Section 591D(6).

 
  

Section 595.

 
  

Section 596.

 

35

  

Sections 596A to 596C.

 
  

Section 597.

 
  

Section 599A(5), (6) and (8).

 
  

Section 600.

 
  

In section 607(3)(b), sub-paragraph (iv) and the

 

40

  

word “and” preceding it.

 
  

Section 608(4).

 
  

Section 613(1) to (3).

 
  

Section 615(1), (2), (4), (5) and (8).

 
  

Section 616.

 

45

  

Section 617(1) and (2).

 
  

Section 617A.

 
  

In section 638(13), the definition of “employee

 
  

share ownership plan”.

 
  

In section 643—

 

50

  

     (a)    subsection (1);

 
  

     (b)    in subsection (5), the words “shall be

 
  

assessable to tax under Schedule E (and

 
  

section 203 shall apply accordingly) and”.

 
 

 

Income Tax (Earnings and Pensions) Bill
Schedule 8 — Repeals and revocations
Part 1 — Acts of Parliament

    558

 
 

Short title and chapter

Extent of repeal

 
 

Income and Corporation Taxes

Section 647 to 648A.

 
 

Act 1988 (c. 1)—cont.—cont.

Section 830(5).

 
  

Schedules 6, 6A, 7 and 7A.

 
  

In Schedule 9—

 

5

  

     (a)    Parts 1, 2 and 6, except so far as relating

 
  

to profit sharing schemes;

 
  

     (b)    Parts 3 and 4.

 
  

In Schedule 10, in paragraph 7(7)(b), the second

 
  

“to”.

 

10

  

Schedules 11, 11A, 12, 12AA and 12A.

 
  

In Schedule 29, paragraph 6.

 
 

Social Security Act 1988 (c. 7)

In Schedule 4, paragraph 1.

 
 

Finance Act 1988 (c. 39)

Section 46.

 
  

Section 47(1).

 

15

  

Section 48(1).

 
  

Section 49(1).

 
  

Section 57.

 
  

Section 68.

 
  

Section 69.

 

20

  

Section 73(1).

 
  

Sections 77 to 88.

 
  

In section 89—

 
  

     (a)    in paragraph (a), the words “section

 
  

185(3)(a) (approved share option schemes)

 

25

  

and”;

 
  

     (b)    paragraph (b).

 
  

Section 128.

 
  

In Schedule 3, paragraph 4.

 
  

In Schedule 13, paragraph 3.

 

30

 

Finance Act 1989 (c. 26)

Sections 36 to 42.

 
  

Section 45.

 
  

Sections 50 to 52.

 
  

Section 53, except subsection (2)(f) so far as

 
  

relating to section 418(3) of ICTA.

 

35

  

Section 62.

 
  

Sections 64 and 66.

 
  

In section 178(2)—

 
  

     (a)    in paragraph (m), the words “160,”;

 
  

     (b)    at the end of the first paragraph (p), the

 

40

  

word “and”.

 
  

Section 179(1)(g) and (5).

 
  

In Schedule 6—

 
  

     (a)    paragraphs 7 to 9;

 
  

     (b)    paragraph 13;

 

45

  

     (c)    in paragraph 18(1), the words “8(2)(b)”;

 
  

     (d)    paragraph 18(5) to (7).

 
  

In Schedule 12, paragraph 8.

 
 

Companies Act 1989 (c. 40)

In Schedule 18, paragraph 46.

 
 

Finance Act 1990 (c. 29)

Section 21.

 

50

  

Section 77.

 
  

Section 79.

 
 

 

Income Tax (Earnings and Pensions) Bill
Schedule 8 — Repeals and revocations
Part 1 — Acts of Parliament

    559

 
 

Short title and chapter

Extent of repeal

 
 

Finance Act 1990 (c. 29)—cont.

In Schedule 14, paragraph 4(2).

 
 

Oversea Superannuation Act

Section 2.

 
 

1991 (c. 16)

  
 

Disability Living Allowance

In Schedule 2, paragraph 18.

 

5

 

and Disability Working

  
 

Allowance Act 1991 (c. 21)

  
 

Finance Act 1991 (c. 31)

Section 38(2).

 
  

Sections 39 to 40.

 
  

Section 44.

 

10

  

Section 69.

 
  

In Schedule 6, paragraphs 1 and 3.

 
 

Social Security Contributions

Section 10(10).

 
 

and Benefits Act 1992 (c. 4)

In section 150(2), in paragraph (b) of the

 
  

definition of “unemployability supplement or

 

15

  

allowance”, sub-paragraph (v).

 
 

Social Security (Consequential

In Schedule 2, paragraph 93.

 
 

Provisions) Act 1992 (c. 6)

  
 

Social Security Contributions

Section 10(10).

 
 

and Benefits (Northern

In section 146(2), in paragraph (b) of the

 

20

 

Ireland) Act 1992 (c. 7)

definition of “unemployability supplement or

 
  

allowance”, sub-paragraph (v).

 
 

Social Security (Consequential

In Schedule 2, paragraph 33.

 
 

Provisions) (Northern

  
 

Ireland) Act 1992 (c. 9)

  

25

 

Taxation of Chargeable Gains

Section 120(6).

 
 

Act 1992 (c. 12)

In Schedule 10, paragraphs 14(9) to (12) and

 
  

16(3) to (5).

 
 

Finance (No. 2) Act 1992 (c. 48)

Section 37.

 
  

Section 54.

 

30

 

Finance Act 1993 (c. 34)

Section 68.

 
  

Sections 73 to 76.

 
  

Section 105(1) and (2).

 
  

Section 124.

 
  

Schedules 3, 4 and 5.

 

35

 

Finance Act 1994 (c. 9)

Sections 88 and 89.

 
  

Section 108(1) to (6) and (7)(b).

 
  

Sections 109 and 110.

 
  

Sections 125 to 132.

 
  

Section 139.

 

40

 

Vehicle Excise and Registration

In Schedule 3, paragraph 22.

 
 

Act 1994 (c. 22)

  
 

Finance Act 1995 (c. 4)

Sections 43 to 45.

 
  

Sections 91 to 93.

 
  

Section 108.

 

45

  

Section 111.

 
  

Section 137(2), (3) and (8).

 
  

Section 141.

 
 

Jobseekers Act 1995 (c. 18)

In Schedule 2, paragraphs 12, 14 and 16.

 
 

 

Income Tax (Earnings and Pensions) Bill
Schedule 8 — Repeals and revocations
Part 1 — Acts of Parliament

    560

 
 

Short title and chapter

Extent of repeal

 
 

Child Support Act 1995 (c. 34)

In Schedule 3, paragraph 1.

 
 

Finance Act 1996 (c. 8)

Sections 106 to 110.

 
  

Sections 113 to 115.

 
  

Section 120(11)(b).

 

5

  

Section 152.

 
  

In Schedule 7, paragraph 5.

 
  

Schedule 16.

 
  

In Schedule 20, paragraphs 6 to 10, 41 and 42.

 
 

Finance Act 1997 (c. 16)

Sections 62 and 63.

 

10

  

In Schedule 18, in Part 6(3), Note 3(b).

 
 

Finance Act 1998 (c. 36)

Sections 49 to 53.

 
  

Section 55(1).

 
  

Section 58.

 
  

Sections 60 and 61.

 

15

  

Sections 63 to 69.

 
  

Section 93.

 
  

Schedules 9 and 10.

 
 

Tax Credits Act 1999 (c. 10)

In Schedule 1, paragraph 6(c).

 
 

Finance Act 1999 (c. 16)

Sections 42 to 45.

 

20

  

Sections 48 to 51.

 
  

In Schedule 5, paragraphs 1 to 3.

 
  

In Schedule 10, paragraphs 4, 5, 6 and 8.

 
 

Welfare Reform and Pensions

In Schedule 8, paragraph 1(2).

 
 

Act 1999 (c. 30)

In Schedule 12, paragraph 75.

 

25

 

Care Standards Act 2000 (c. 14)

In Schedule 4, paragraph 13.

 
 

Finance Act 2000 (c. 17)

Section 38(5) and (7).

 
  

Section 47.

 
  

Sections 56 to 60.

 
  

Section 62.

 

30

  

Schedules 8, 10 and 11.

 
  

Schedule 12, except paragraphs 17 and 18.

 
  

Schedule 14.

 
 

Capital Allowances Act 2001

In Schedule 2, paragraphs 24, 25, 51(1) and 107.

 
 

(c. 2)

  

35

 

Finance Act 2001 (c. 9)

Section 57(1) and (2).

 
  

Section 58.

 
  

Sections 60 to 62

 
  

In Schedule 12—

 
  

     (a)    Part 1;

 

40

  

     (b)    in Part 2, paragraphs 1 to 10 and 12 to 16.

 
  

Schedules 13 and 14.

 
  

In Schedule 22, in paragraph 16(5), the

 
  

definition of “PAYE regulations”.

 
 

Social Security Contributions

Section 4.

 

45

 

(Share Options) Act 2001

  
 

(c. 20)

  
 

International Development Act

In Schedule 3, paragraph 10.

 
 

2002 (c. 1)

  
 

 

Income Tax (Earnings and Pensions) Bill
Schedule 8 — Repeals and revocations
Part 2 — Subordinate legislation

    561

 
 

Short title and chapter

Extent of repeal

 
 

State Pension Credit Act 2002

In Schedule 2, paragraph 28.

 
 

(c. 16)

  
 

Tax Credits Act 2002 (c. 21)

Section 25(6).

 
  

In Schedule 3, paragraph 14.

 

5

 

Finance Act 2002 (c. 23)

Sections 33 to 37.

 
  

Section 38(2) and (3).

 
  

Section 39.

 
  

Section 41.

 
  

In section 103(4)(f), the words “in Schedule 14,

 

10

  

paragraph 22(4),”.

 
  

Schedule 6.

 
  

In Schedule 13, in paragraph 27(1), the

 
  

definition of “PAYE regulations”.

 
 

Employee Share Schemes Act

The whole Act.

 

15

 

2002 (c. 34)

  
 

Part 2

Subordinate legislation

 

Reference and title

Extent of revocation

 
 

Disability Living Allowance

Article 5.

 

20

 

and Disability Working

  
 

Allowance (Northern Ireland

  
 

Consequential Amendments)

  
 

Order 1991 (S.I. 1991/2874)

  
 

Income Tax (Car Benefits)

The whole Regulations.

 

25

 

(Replacement Accessories)

  
 

Regulations 1994 (S.I. 1994/

  
 

777)

  
 

Income Tax (Replacement Cars)

The whole Regulations.

 
 

Regulations 1994 (S.I. 1994/

  

30

 

778)

  
 

Income Tax (Employments)

In regulation 2—

 
 

(Notional Payments)

     (a)    in paragraph (1), all definitions except

 
 

Regulations 1994 (S.I. 1994/

that of “the principal Regulations”;

 
 

1212)

     (b)    paragraph (2).

 

35

  

Regulations 3 to 8A.

 
 

Income Tax (Employments)

The whole Regulations.

 
 

(Notional Payments)

  
 

(Amendment) Regulations

  
 

1996 (S.I. 1996/2969)

  

40

 

Income Tax (Employments)

Regulations 4 to 6.

 
 

(Notional Payments)

  
 

(Amendment) Regulations

  
 

1998 (S.I. 1998/1891)

  
 

 

Income Tax (Earnings and Pensions) Bill
Schedule 8 — Repeals and revocations
Part 2 — Subordinate legislation

    562

 
 

Reference and title

Extent of revocation

 
 

Income Tax (Car Benefits)

Regulation 8.

 
 

(Reduction of Value of

  
 

Appropriate Percentage)

  
 

Regulations 2001 (S.I. 2001/

  

5

 

1123)

  
 

Financial Services and Markets

Article 107.

 
 

Act 2000 (Consequential

  
 

Amendments) (Taxes) Order

  
 

2001 (S.I. 2001/3629)

  

10

 

Enterprise Management

The whole Order.

 
 

Incentives (Gross Asset

  
 

Requirement) Order 2001

  
 

(S.I. 2001/3799)

  
 

 

 
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