Finance Act 1995

[^key-82e4a93a80f0a39c4109c7f112d1609f]: S. 127 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 278, Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

[^key-586d1e7e5029cf6d7b8a22ab02484a3d]: S. 135 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-e0689a6a574de80a7b2ad8cc311ebc73]: S. 138 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f2ef87924d94ce68d1eafd4b9e13013f]: S. 144 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a1c2fe813b09533c8da0f8441b36b1e4]: Words in s. 151(10A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 287(2)(a) (with Sch. 2)

[^key-c1346bf137ece702b2adb72c66a11ff0]: Words in s. 151(10A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 287(2)(b) (with Sch. 2)

[^key-608c52e47cb2ff5484483ff3af197d1a]: Words in s. 151(10B) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 287(3) (with Sch. 2)

[^key-35d31a83923dc3514b811dff7afdcf24]: Words in s. 151(10C) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 287(4) (with Sch. 2)

[^key-07b128e55c2f8f921dfa0c07caa5f1d4]: Words in s. 152(3)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 288(2) (with Sch. 2)

[^key-a7d799e1df09605e7ac4ec7b3b98476d]: Words in s. 152(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 288(3) (with Sch. 2)

[^key-0d4a35af4377aaac05fcd29f51a21c3f]: Words in s. 152(7)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 288(4) (with Sch. 2)

[^key-cf9b6bfc30987f25bd9ce6041da940c5]: Words in s. 154(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 289, Sch. 3 Pt. 1 (with Sch. 2)

[^key-ff0302bd4d2d927ddd824e1de5e4b36d]: Sch. 5 para. 7 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 16(b)

[^key-3059fd1e91f7320f39b4d737ce8758f2]: Sch. 6 para. 28 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-56900b5b65f391f699edb3d6ec9cd959]: Sch. 17 para. 3 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-963d99a3f6756502b24255ac3b0e892f]: Sch. 17 para. 20 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-133a1f6da0e4c088aedff4c1b7eea96a]: Sch. 18 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-ee0994c316fc80036c21459d12be4c41]: Words in Sch. 22 para. 17(6)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 290 (with Sch. 2)

[^key-f47f2f77fac673bd824c6ac4321a1ab0]: Sch. 24 para. 12(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a88a72d4ad98552374bdfaa00a0277be]: S. 1(3) omitted (1.9.2010) by virtue of The Alcoholic Liquor Duties (Definition of Cider) Order 2010 (S.I. 2010/1914), arts. 1(2), 3(b) (with art. 1(3))

[^key-d4f7faa8bdc37e66452ebfb907157f83]: Sch. 8 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(f)(ii)

[^key-0ed9828560336e5ebe9af709dbdd132f]: S. 51 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(f)(i)

[^key-9d453c044590c9cac945ca7c04c6b90e]: Sch. 9 para. 1 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(f)(iii)

[^key-06069f48a5b9e2bdbfb8742000da3a84]: Sch. 10 paras. 1, 2 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 18 para. 23(c)

[^key-785cbda7cb155688b442dc06c4d21d41]: S. 42(3)-(5) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-c7bceddf7353a17e4567804d80a6c6dc]: S. 57 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-00d4b8711f34b5884f4ef256ea601acc]: Sch. 6 para. 27 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-cc542faa5502d50a67b2ce7e08ba5415]: Sch. 17 para. 24 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-070f3197f2d314ea8cfa6d78862c1f4b]: Sch. 17 para. 26 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-8835e568b97fdfb20737c88271a1bd9b]: S. 55(9): 6.4.2013 specified as "the appointed date" by The Finance Act 1995, Section 55 (Appointed Date) Order 2013 (S.I. 2013/759), art. 2

[^key-ab68e664aef7122c15c6ad7bcde425ab]: Words in s. 55 inserted (retrospective to 6.4.2013) by Finance Act 2013 (c. 29), Sch. 9 para. 6(1)(2)

[^M_I_7e2f33e8-fc60-4b44-b89a-22afac726974]: Sch. 29 Pt. 8(7) has effect as specified by The Finance Act 1995, Section 55 (Appointed Date) Order 2013 (S.I. 2013/759), art. 2

[^key-10c7476fd4ed24f039215410e1c205ea]: Words in s. 4(3)(e) omitted (1.2.2016) by virtue of The Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015 (S.I. 2015/2050), regs. 1(2), 2(2)(b) (with reg. 1(3))

[^key-29369369f01da0744c9391ef146bfb25]: Words in s. 4(5)(a) substituted (1.2.2016) by The Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015 (S.I. 2015/2050), regs. 1(2), 2(3)(a) (with reg. 1(3))

[^key-a5896da4907d72c53390c3c2b759ecd1]: S. 4(5)(b) and preceding word omitted (1.2.2016) by virtue of The Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015 (S.I. 2015/2050), regs. 1(2), 2(3)(b) (with reg. 1(3))

[^key-0657434f1631313f2f022577997700a4]: S. 4(6) omitted (1.2.2016) by virtue of The Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015 (S.I. 2015/2050), regs. 1(2), 2(4) (with reg. 1(3))

[^key-d7768d47c3aa46e2712d14d54e2555c4]: S. 4(3)(a)-(c) omitted (1.2.2016) by virtue of The Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015 (S.I. 2015/2050), regs. 1(2), 2(2)(a) (with reg. 1(3))

[^key-339ed88aaed685fb876ca700133f9b5c]: Sch. 6 para. 17 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a8c5c03ea533c5efa556e49e17c25561]: S. 5 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(g), 133L (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

Records for purposes of returns.

Procedure for making claims etc.

TESSAs: European institutions.

Surcharges on unpaid tax.

Regulations.

Interest on gilt-edged securities payable without deduction of tax.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interest on overdue tax.

Northern Ireland transfer: associated bodies.

Part-time workers: miscellaneous provisions.

Proceedings for tax in sheriff court.

Certificates of tax deposit.

Charities, etc.: lotteries.

Open-ended investment companies.

Payments on account of income tax.

Transfer: associated bodies.

Transfer: associated bodies.

Amendment of the Exchequer and Audit Departments Act 1866.

Sub-contractors in the construction industry.

Incapacity benefit.

Proceedings for tax in sheriff court.

Change in ownership of investment company: deductions.

Part-time workers: miscellaneous provisions.

Charities, etc.: lotteries.

Sub-contractors in the construction industry.

Valuation of trading stock on discontinuance of trade.

Lease or tack: associated bodies.

Certificates of tax deposit.

These repeals have effect in accordance with section 1 of this Act.

2.The repeal of section 561(12) of the Taxes Act 1988 comes into force in accordance with paragraph 8(2) of Schedule 27 to this Act.

These repeals come into force in accordance with section 39(4) and (5) of this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

1.The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

Settlements: liability of settlor.

Relief for post-cessation expenditure.

Manufactured interest payments: exclusion from bond-washing provisions.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to make special provision for special cases.

Settlements: liability of settlor.

Assessments in respect of income taken into account under PAYE.

Return of employees’ emoluments etc.

Amendment of the Exchequer and Audit Departments Act 1866.

Certificates of tax deposit.

Prevention of exploitation of transitional provisions.

Lease or tack: associated bodies.

Relief for losses on unquoted shares.

Prevention of exploitation of transitional provisions.

Basis of apportionment for Cases I, II and VI of Schedule D.

Northern Ireland transfer: associated bodies.

Lease or tack: associated bodies.

Persons not treated as UK representatives.

Charities, etc.: lotteries.

Lease or tack: associated bodies.

Annuities purchased where certain claims or actions are settled.

Certificates of tax deposit.

Transfer: associated bodies.

Northern Ireland transfer: associated bodies.

Open-ended investment companies.

Proceedings for tax in sheriff court.

Amendment of the Exchequer and Audit Departments Act 1866.

The powers in section 5(6) and (7) of this Act shall apply in relation to these repeals as they apply in relation to the provisions of that section and Schedule 2 to this Act.

These repeals have effect in accordance with Parts III, IV and IX of Schedule 4 to this Act.

These repeals come into force in accordance with section 39(4) and (5) of this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

This repeal has effect in accordance with section 45(5) of this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

2.The repeals other than those listed above have effect in accordance with paragraph 57 of Schedule 8 to this Act.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

This repeal comes into force in accordance with section 86 of this Act.

These repeals come into force in accordance with section 87(7) and (8) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

2.The other repeals, except that in the Finance Act 1994, have effect in accordance with section 103(7) of this Act.

2.The other repeal has effect in accordance with section 120(2) of this Act.

Northern Ireland transfer: associated bodies.

Amendments of transitional provisions.

Northern Ireland transfer: associated bodies.

Northern Ireland transfer: associated bodies.

Part-time workers: miscellaneous provisions.

Loss relief: general.

Charities, etc.: lotteries.

Charities, etc.: lotteries.

Amendments of transitional provisions.

UK representatives of non-residents.

Open-ended investment companies.

Restriction of unrelievable field losses.

Transfer of interests in fields: restriction of transferred losses.

Transfer: associated bodies.

Northern Ireland transfer: associated bodies.

These repeals have effect in accordance with section 1 of this Act.

These repeals come into force on 1st July 1995.

These repeals come into force in accordance with section 39(4) and (5) of this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

This repeal has effect in accordance with section 45(5) of this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

1.The following repeals have effect in accordance with paragraph 55 of Schedule 8 to this Act—

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

This repeal comes into force in accordance with section 86 of this Act.

These repeals come into force in accordance with section 87(7) and (8) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

1.The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

Returns and self-assessments.

Regulations.

Regulations.

Treatment of price differential on sale and repurchase of securities.

Manufactured interest payments: exclusion from bond-washing provisions.

Application of ss.63 to 66 to debts held by associates of banks.

Relief for post-cessation expenditure.

Transfer of interests in fields: restriction of transferred losses.

Proceedings for tax in sheriff court.

Amendment of the Exchequer and Audit Departments Act 1866.

Transfer: associated bodies.

Northern Ireland transfer: associated bodies.

Certificates of tax deposit.

Limit on income chargeable on non-residents: income tax.

Part-time workers: miscellaneous provisions.

Incapacity benefit.

Transfer of interests in fields: restriction of transferred losses.

Northern Ireland transfer: associated bodies.

Certificates of tax deposit.

1.The following repeals have effect in accordance with paragraph 55 of Schedule 8 to this Act—

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

This repeal comes into force in accordance with section 86 of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

1.The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

1.The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

These repeals come into force in accordance with section 39(4) and (5) of this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

This repeal has effect in accordance with section 45(5) of this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

Agents acting in their own names.

Goods removed from warehousing regime.

Appeals: payment of amounts shown in returns.

Friendly societies.

Relief for post-cessation expenditure.

Returns and self-assessments.

Settlements: liability of settlor.

Generalisation of ss.63 to 66 of Finance Act 1993.

Employee liabilities and indemnity insurance.

Transitional provisions.

Valuation of trading stock on discontinuance of trade.

Lease or tack: associated bodies.

Transfer of interests in fields: restriction of transferred losses.

Amendment of the Exchequer and Audit Departments Act 1866.

Change in ownership of investment company: deductions.

Proceedings for tax in sheriff court.

These repeals have effect in accordance with section 1 of this Act.

These repeals come into force on 1st July 1995.

These repeals come into force in accordance with section 87(7) and (8) of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

This repeal has effect in accordance with section 45(5) of this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

2.The repeals other than those listed above have effect in accordance with paragraph 57 of Schedule 8 to this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

2.The other repeals, except that in the Finance Act 1994, have effect in accordance with section 103(7) of this Act.

2.The other repeal has effect in accordance with section 120(2) of this Act.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

1.The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

This repeal comes into force in accordance with section 86 of this Act.

These repeals come into force in accordance with section 87(7) and (8) of this Act.

2.The repeal of section 561(12) of the Taxes Act 1988 comes into force in accordance with paragraph 8(2) of Schedule 27 to this Act.

These repeals have effect in accordance with section 1 of this Act.

These repeals come into force on 1st July 1995.

These repeals come into force in accordance with section 39(4) and (5) of this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

This repeal has effect in accordance with section 45(5) of this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

1.The following repeals have effect in accordance with paragraph 55 of Schedule 8 to this Act—

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

This repeal comes into force in accordance with section 86 of this Act.

These repeals come into force in accordance with section 87(7) and (8) of this Act.

Application of ss.63 to 66 to debts held by associates of banks.

Assessments in respect of income taken into account under PAYE.

Transfer: associated bodies.

Amendments of transitional provisions.

Annuities purchased where certain claims or actions are settled.

Proceedings for tax in sheriff court.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals have effect in accordance with section 1 of this Act.

These repeals come into force on 1st July 1995.

These repeals come into force in accordance with section 39(4) and (5) of this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

This repeal has effect in accordance with section 45(5) of this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

1.The following repeals have effect in accordance with paragraph 55 of Schedule 8 to this Act—

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

This repeal comes into force in accordance with section 86 of this Act.

These repeals come into force in accordance with section 87(7) and (8) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

1.The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

Return of employees’ emoluments etc.

Surcharges on unpaid tax.

Transfer of interests in fields: restriction of transferred losses.

Limit on income chargeable on non-residents: corporation tax.

Charities, etc.: lotteries.

Valuation of trading stock on discontinuance of trade.

Proceedings for tax in sheriff court.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

2.The repeals other than those listed above have effect in accordance with paragraph 57 of Schedule 8 to this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

2.The repeals other than those listed above have effect in accordance with paragraph 57 of Schedule 8 to this Act.

This repeal comes into force in accordance with section 86 of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

2.The other repeal has effect in accordance with section 120(2) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

2.The other repeals, except that in the Finance Act 1994, have effect in accordance with section 103(7) of this Act.

2.The other repeal has effect in accordance with section 120(2) of this Act.

2.The repeal of section 561(12) of the Taxes Act 1988 comes into force in accordance with paragraph 8(2) of Schedule 27 to this Act.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

This repeal comes into force in accordance with section 86 of this Act.

These repeals come into force in accordance with section 87(7) and (8) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

1.The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

2.The other repeals, except that in the Finance Act 1994, have effect in accordance with section 103(7) of this Act.

2.The repeal of section 561(12) of the Taxes Act 1988 comes into force in accordance with paragraph 8(2) of Schedule 27 to this Act.

Short rotation coppice.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfer of interests in fields: restriction of transferred losses.

Transfer: associated bodies.

Northern Ireland transfer: associated bodies.

Lease or tack: associated bodies.

Certificates of tax deposit.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect in accordance with section 1 of this Act.

These repeals come into force on 1st July 1995.

These repeals come into force in accordance with section 39(4) and (5) of this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

This repeal has effect in accordance with section 45(5) of this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

Limit on income chargeable on non-residents: income tax.

Sub-contractors in the construction industry.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals come into force on 1st July 1995.

These repeals come into force in accordance with section 39(4) and (5) of this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

This repeal has effect in accordance with section 45(5) of this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

1.The following repeals have effect in accordance with paragraph 55 of Schedule 8 to this Act—

2.The repeals other than those listed above have effect in accordance with paragraph 57 of Schedule 8 to this Act.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

These repeals come into force in accordance with section 87(7) and (8) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

1.The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

2.The repeal of section 561(12) of the Taxes Act 1988 comes into force in accordance with paragraph 8(2) of Schedule 27 to this Act.

Part-time workers: miscellaneous provisions.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals have effect in accordance with section 1 of this Act.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

This repeal comes into force in accordance with section 86 of this Act.

Settlements: liability of settlor.

Transfer of interests in fields: restriction of transferred losses.

Transfer: associated bodies.

Transfer: associated bodies.

Proceedings for tax in sheriff court.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals come into force in accordance with section 39(4) and (5) of this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

This repeal has effect in accordance with section 45(5) of this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

1.The following repeals have effect in accordance with paragraph 55 of Schedule 8 to this Act—

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

1.The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

Spirits, beer and cider: rates.

Denatured alcohol.

Rates of duty: further provisions.

Hydrocarbon oil: “road vehicle”.

Recovery of overpaid excise duty.

Charge and rates of income tax for 1995-96.

Sub-contractors in the construction industry.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals have effect in accordance with section 1 of this Act.

These repeals come into force on 1st July 1995.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

This repeal comes into force in accordance with section 86 of this Act.

These repeals come into force in accordance with section 87(7) and (8) of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

This repeal has effect in accordance with section 45(5) of this Act.

This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.

2.The repeals other than those listed above have effect in accordance with paragraph 57 of Schedule 8 to this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.

These repeals have effect for the year 1995-96 and subsequent years of assessment.

1.The following repeals have effect in accordance with paragraph 55 of Schedule 8 to this Act—

This repeal comes into force in accordance with section 86 of this Act.

These repeals come into force in accordance with section 87(7) and (8) of this Act.

2.The other repeal has effect in accordance with section 120(2) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

1.The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.

1.The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.

1.The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.

1.The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person’s certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.

The powers in section 5(6) and (7) of this Act shall apply in relation to these repeals as they apply in relation to the provisions of that section and Schedule 2 to this Act.

These repeals have effect in accordance with Parts III, IV and IX of Schedule 4 to this Act.

These repeals come into force in accordance with section 39(4) and (5) of this Act.

These repeals come into force in accordance with section 42(3) to (5) of this Act.

This repeal has effect in accordance with section 88(4) and (5) of this Act.

2.The other repeals, except that in the Finance Act 1994, have effect in accordance with section 103(7) of this Act.

2.The repeal of section 561(12) of the Taxes Act 1988 comes into force in accordance with paragraph 8(2) of Schedule 27 to this Act.