Finance Act 1984

The repeals in section 29A of the Capital Gains Tax Act 1979 have effect in relation to disposals and acquisitions on or after 6th April 1983.

3

The repeals in section 32 of that Act have effect where the disposal by the person who is neither resident nor ordinarily resident in the United Kingdom is made on or after 6th April 1985.

4

The repeals in sections 137(4)(aa) and 138(1)(aa) of that Act have effect in relation to any abandonment or other disposal on or after 6th April 1984.

Editorial notes

[^c10406631]: Ss. 1-3, 8, 9, 14, 15, 128(1) (6), Schs. 1, 4, 5, 23 Pts. I, IV from group 40:1; ss 10-13, 16, 128(1) (6), Schs. 6, 23 Pt. III from group 40:2; ss 4, 5, 128(1), Sch. 2 from group 107:2; ss 17-62, 72-91, 113-116, 124, 126, 127, 128(1)-(3) (5) (6), Schs. 7-12, 15-18, 22, 23 Pts V-VII, XIII from group 63:1; ss 63-71, 92-100, 128(1)-(3)(6), Schs. 13, 14, 19, 20, 23 Pt. VIII from group 63:2; ss. 101-108, 128(1)(4)(6), Schs 21, 23 Pt. IX from group 65; ss. 109-122, 128(1)(6), Sch. 23 Pt X from group 114; ss. 117, 128(1)(6), Sch. 23 Part XI from 113:1; 125, 128(1)(6), Sch. 23 Pt. XIV from group 99:3; ss. 6, 7, 128(1)(6), Sch. 3, 23 Pt. II from group 12:2

[^c10406641]: Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came into force at specific times of the day.

[^c10406651]: General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

[^c10406661]: Act amended (27.7.1993) by 1993 c. 34, s. 84(3)

[^c10406671]: 1979 c. 4.

[^c10406681]: S. 2 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. I

[^c10406691]: 1979 c. 5.

[^c10406771]: S. 4(1), (3)-(6) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

[^c10406781]: S. 4(2) repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. II

[^c10406841]: S. 5(1)-(3)(5) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4)

[^c10406871]: S. 5(4) repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt. IV; S.I. 1991/2021, art. 2.

[^c10406891]: 1981 c. 63.

[^c10406901]: 1979 c. 2.

[^c10406911]: 1979 c. 2.

[^c10406921]: S. 10 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 paras. 2, 9)

[^c10406931]: S. 11 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 paras. 2, 9)

[^c10406941]: S. 12 repealed by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. III and expressed to be repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 paras. 2, 9)

[^c10406951]: S. 13 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 paras. 2, 9)

[^c10406961]: 1979 c. 3.

[^c10406971]: 1979 c. 3.

[^c10406981]: 1979 c. 3.

[^c10406991]: 1979 c. 58.

[^c10407011]: Ss. 17–25 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407021]: S. 26 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407031]: Ss. 27–43 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407071]: S. 44 repealed (in relation to tax for the year 1992-1993 and subsequent years as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407081]: Ss. 45–49 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407121]: S. 50 repealed (in relation to tax for the year 1992-1993 and subsequent years as mentioned in s. 289 of the 1992 Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407131]: Ss. 51–55 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407161]: S. 56(1)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407171]: S. 56(3)(4) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407191]: Ss. 58–62 repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

[^c10407211]: Ss. 63 to 71 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407431]: Ss. 63 to 71 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 16(4), 20, 22, 26, 27) and subject to subsequent amendment (27.7.1993) by 1993 c. 34, s. 84(3).

[^c10407441]: S. 65 repealed by Finance (No. 2) Act 1987 s. 104(4), Sch. 9 Part II (and ss. 63 to 71 are expressed to be repealed, as mentioned in s. 289 of the 1992 Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27)).

[^c10407451]: Ss. 63 to 71 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407461]: Ss. 63 to 71 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407471]: Ss. 63 to 71 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407481]: Ss. 63 to 71 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407491]: Ss. 63 to 71 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with savings in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407501]: Ss. 63 to 71 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407511]: Ss. 72, 73(1)–(3) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407581]: Ss. 72, 73(1)–(3)(5)(6) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407591]: Words in s. 73(4) repealed (1.1.1994) by Friendly Societies Act 1992 (c. 40), s. 120, Sch. 22 Pt.I (with ss. 7(5), 93(4)); S.I. 1993/3226, art.2(1), Sch. 2.

[^c10407601]: 1974 c. 46.

[^c10407611]: Words in s. 73(5) expressed to be repealed (1.1.1994) by Friendly Societies Act 1992 (c. 40), s. 120, Sch. 22 Pt.I (with ss. 7(5), 93(4)); S.I. 1993/3226, art.2(1), Sch. 2.

[^c10407621]: 1970 c. 31 (N.I.).

[^c10407631]: 1974 c. 46.

[^c10407641]: Ss. 74–76 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407651]: S. 77 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407661]: S. 78 repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

[^c10407721]: S. 79 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407751]: S. 80 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407761]: S. 81 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407771]: Ss. 82–91 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407781]: Ss. 92–100 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10407791]: Ss. 101–107 repealed by Inheritance Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c10407801]: S. 109 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

[^c10407811]: 1981 c. 35.

[^c10407831]: S. 111(1) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20, Pt. V(2)

[^c10407841]: S. 111(4) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(1) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20, Pt. V(1)

[^c10407851]: 1891 c. 39.

[^c10407861]: 1981 c. 35.

[^c10407991]: Words repealed by Finance Act 1987 ss. 64(2), 72(7), Schs. 13 Part II para. 9(1)(a) and 16 Part X

[^c10408001]: Words inserted by Finance Act 1987 s. 64(2), Sch. 13 Part II para. 9(1)(b)

[^c10408011]: Words in s. 113(2) substituted (retrospective to 7.3.2001) by 2001 c. 9, s. 101(3)(5)

[^c10408031]: Words in s. 113(4) inserted (19.3.1997 with effect on 23.7.1996 as mentioned in s. 107(4) of the amending Act) by 1997 c. 16, s. 107(1)(2)(4)

[^c10408041]: Words inserted by Finance Act 1987 s. 64(2), Sch. 13 Part II para. 9(2)

[^c10408051]: Words substituted by Finance Act 1987 s. 64(2), Sch. 13 Part II para. 9(2)

[^c10408061]: Words in s. 113(6) substituted(19.3.1997 with effect on 23.7.1996 as mentioned in s. 107(4) of the amending Act) by 1997 c. 16, s. 107(1)(3)(4)

[^c10408121]: Ss. 118–123 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. X Note 2

[^c10408131]: 1968 c. 13.

[^c10408261]: S. 126: power previously exercised by S.I. 1984/1215 and 1634; 1985/1172.

[^c10408271]: The Asian Development Bank so designated by S.I. 1984 No. 1215 and the African Development Bank by S.I. 1984 No. 1634

[^c10408281]: S. 126(1): s. 126(1) power exercised by S.I. 1991/1202.

[^c10408291]: S. 126(3)(a) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10408301]: Words in s. 126(3)(b) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c22515521]: Words in s. 126(3)(c) substituted (with application in accordance with s. 113(4) of the amending Act) by Finanace Act 1999 (c. 16) s. 113(3), {Sch. 16 para. 4}

[^c22192351]: S. 126(4) inserted by Finance Act 1985 s. 96(1)

[^c22192371]: S. 126(5) inserted by Finance Act 1985 s. 96(1)

[^c22515591]: Words in s. 126(5) substituted (with application in accordance with s. 113(4) of the amending Act) by Finanace Act 1999 (c. 16) s. 113(3) {Sch. 16 para. 4}

[^c10408341]: Words substituted by Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 32

[^c10408351]: S. 128(4) repealed by Inheritance Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c10408361]: Sch. 2 Pt. I repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. II

[^c10408421]: Sch. 2 Pt. II para. 6(1) and (2) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

[^c10408441]: Sch. 6 Pt. II para. 6(3) repealed (8.11.1993) by S.I. 1993/2452, art. 3, Sch. 2

[^c10408451]: Sch. 2 Pt. II para. 6(4)(5) repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. II

[^c10408371]: 1971 c. 10.

[^c10408381]: 1972 c. 10 (N.I.).

[^c10408461]: 1981 c. 63.

[^c10408471]: Sch. 3 paras. 3-5 repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

[^c10408481]: Sch. 3 paras. 3-5 repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

[^c10408491]: Sch. 3 paras. 3-5 repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

[^c10408501]: Sch. 3 para. 6(b)-(d) and (f) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

[^c10408551]: Sch. 3 para. 7(3)-(7) and (9)-(11) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

[^c10408631]: 1981 c. 63.

[^c10408641]: 1979 c. 2.

[^c10408651]: Sch. 4 para. 3 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.

[^c10408671]: Sch. 5 para. 1 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.

[^c10408681]: Sch. 5 para. 3 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. XIV Group2.

[^c10408661]: 1979 c. 2.

[^c10408701]: Sch. 6 repealed (1.9.1994 with effect as mentioned in s. 101(1)) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

[^c10408721]: Schs. 7–9 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10408731]: Sch. 10 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10408751]: Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408761]: Sch. 11 paras. 1(2)(a)–(e)(j), 2, 3 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10408771]: Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408781]: Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408791]: Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408811]: Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408821]: Sch. 12 repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

[^c10408831]: Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408841]: Sch. 13 paras. 2, 3 repealed by Finance Act 1986 s. 114(6), Sch. 23 Part VII (and Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408851]: Sch. 13(4) repealed by Finance Act 1985 s. 98(6), Sch. 27 Part VII (and Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408861]: Sch. 13(5) repealed by Income and Corporation Taxes Act 1988 (c. 1), S. 844, Sch. 31 and (Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408871]: Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408881]: Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408891]: Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408921]: Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409021]: Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27) and subject to subsequent amendment (27.7.1993) by 1993 c. 34, s. 84(3).

[^c10409031]: Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409051]: Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409071]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27); and Sch. 14 in so far as it is still in force amended (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 2

[^c10409081]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409091]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409101]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409111]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409121]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409141]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409161]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409171]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409181]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409191]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409211]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409221]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409231]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409261]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409271]: Sch. 14 para. 16 repealed by Inheritance Tax Act 1984 (c. 51), s. 277, Sch. 9 (and expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch. 12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409281]: Schs. 15–20 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c10409291]: Sch. 21 paras. 1–17 repealed by Inheritance Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c10409301]: Sch. 21 paras. 18, 19 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. X Note 2

[^c10409311]: Sch. 21 paras. 20–26 repealed by Inheritance Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c10408711]: Sch. 6 Pt. II (paras. 2–7) repealed by Finance Act 1989 (c. 26), s. 187(1), Sch. 17 Pt. III Note 2

[^key-c2af6b013af1d7e7972849421e8cefda]: Sch. 3 para. 7(12) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)