LegalizeReform history
Finance (No. 2) Act 1997
20 versions
· 1997-07-31
2016-09-15
Finance (No. 2) Act 1997
2013-01-31
Finance (No. 2) Act 1997
Changes on 2013-01-31
@@ -341,41 +341,7 @@
##### 17
- (1) Subject to subsections (2) and (3) below, relief under section 54 of the Finance Act 1989 (medical insurance) shall not be given in respect of any payment where either—
- (a) the premium in respect of which the payment is made is a premium under a contract entered into on or after 2nd July 1997; or
- (b) the payment is received by the insurer on or after 6th April 1999.
- (2) Subsection (1) above shall not affect the giving of relief in respect of a payment received by an insurer before 6th April 1999 where—
- (a) the premium in respect of which the payment is made is a premium under a contract entered into on or after 2nd July 1997 but before 1st August 1997;
- (b) the contract is one entered into in pursuance of a written proposal received by or on behalf of the insurer before 2nd July 1997;
- (c) the contract is not a contract entered into by way of the renewal of an earlier contract; and
- (d) if the payment is not itself a payment received before 1st August 1997, the insurer had before 1st August 1997 received an earlier payment in respect of a premium under the contract in question.
- (3) Subsection (1) above shall not affect the giving of relief in respect of a payment received by an insurer before 6th April 1999 where—
- (a) the premium in respect of which the payment is made is a premium under a contract entered into on or after 2nd July 1997 but before 1st August 1997;
- (b) that contract is one entered into by way of the renewal of an earlier contract;
- (c) the period of insurance under the earlier contract ended before 2nd July 1997; and
- (d) if the payment is not itself a payment received before 1st August 1997, the insurer had before 1st August 1997 received an earlier payment in respect of a premium under the renewal contract.
- (4) For the purposes of the preceding provisions of this section a contract shall be taken to have been entered into by way of the renewal of an earlier contract only if—
- (a) it was entered into by way of the renewal of a contract which was an eligible contract for the purposes of section 54 of the Finance Act 1989 when that earlier contract was entered into;
- (b) the insurer under the earlier contract and the insurer under the contract by which it has been renewed are the same; and
- (c) the period of insurance under the earlier contract ended immediately before the beginning of the period of insurance under the contract by which it has been renewed.
- (5) This section has effect for the year 1997-98 and subsequent years of assessment.
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### Corporation tax
@@ -539,7 +505,7 @@
##### 25
- (1) In section 246A(9) of the Taxes Act 1988 (which provides that “*fixed-rate preference shares*” shall be construed in accordance with section 95(5)) for “section 95(5)” there shall be substituted “ paragraph 13(6) of Schedule 28B ”.
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -547,17 +513,11 @@
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) In Schedule 7 to the Finance Act 1997 (special treatment for certain distributions) paragraph 5 (fixed-rate preference shares) shall be amended in accordance with subsections (6) and (7) below.
- (6) In sub-paragraph (2) (which defines “fixed-rate preference shares” by reference to section 95 of the Taxes Act 1988)—
- (a) in paragraph (a) for “section 95 of” there shall be substituted “ paragraph 13 of Schedule 28B to ”; and
- (b) in paragraph (b) for “section 95(5)(c)(i) of that Act” there shall be substituted “ paragraph 13(6)(c)(i) of that Schedule ”.
- (7) After sub-paragraph (2) there shall be inserted—
> (3) For the purposes of sub-paragraph (2) above, any reference in paragraph 13(6) of Schedule 28B to shares shall be taken as a reference to shares within the meaning of this Schedule.
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) This section has effect on and after 2nd July 1997.
@@ -2034,1054 +1994,1062 @@
##### 29
- (1) Schedule 19AC to the Taxes Act 1988 (overseas life insurance companies) shall be amended as follows.
- (2) In paragraph 9(1) (which notionally inserts subsections (1C) to (1E) into section 434 of the Taxes Act 1988) in the notionally inserted subsection (1D), the words from “but this subsection” onwards shall cease to have effect.
- (3) Paragraph 11A(2) (which modifies section 441A(2) and (3) of the Taxes Act 1988) shall cease to have effect.
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### The Finance Act 1993
### Schedule 20
##### 30
- (1) In Schedule 20 to the Finance Act 1993 (Lloyd’s underwriters: special reserve funds) the following provisions shall cease to have effect—
- (a) paragraph 9(3) (claims for payment of tax credits); and
- (b) in paragraph 11(3)(c) (value of fund as increased by tax repayment or tax credit received under paragraph 9(2) or (3)) the words “or tax credit received” and “or (3)”.
- (2) Sub-paragraph (1) above has effect in relation to distributions made on or after 6th April 1999.
## SCHEDULE 5
## Part I — Qualifying distributions other than bonus issues
##### 1
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##### 2
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##### 3
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##### 4
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##### 5
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## Part II — Bonus issues
##### 6
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##### 7
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##### 8
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## SCHEDULE 6
### Section 13 of the Taxes Act 1988
##### 1
- (1) Section 13 of the Taxes Act 1988 (small companies’ relief) shall be amended as follows.
- (2) In subsection (7) (profits of a company for an accounting period to include foreign income dividends) the words “and with the addition of foreign income dividends arising to the company” shall cease to have effect.
- (3) Subsection (8A) (definition of “*foreign income dividends*”) shall cease to have effect.
- (4) This paragraph has effect for accounting periods beginning on or after 6th April 1999.
### Section 75 of the Taxes Act 1988
##### 2
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### Chapter VA of Part VI of the Taxes Act 1988
##### 3
- (1) Sections 246A to 246Y of the Taxes Act 1988 (foreign income dividends) shall cease to have effect.
- (2) The repeal of sections 246A to 246E and 246G of the Taxes Act 1988 has effect in relation to distributions made on or after 6th April 1999.
- (3) The repeal of sections 246F, 246H to 246J and 246N to 246Y of the Taxes Act 1988 has effect for accounting periods beginning on or after 6th April 1999.
- (4) The repeal of sections 246K to 246M of the Taxes Act 1988 has effect for accounting periods of the parent (within the meaning of those sections) beginning on or after 6th April 1999.
### Section 247 of the Taxes Act 1988
##### 4
- (1) In section 247 of the Taxes Act 1988 (dividends etc paid by one member of a group to another) subsections (5A) to (5D) (which relate to foreign income dividends) shall cease to have effect.
- (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 431 of the Taxes Act 1988
##### 5
- (1) In section 431(2) of the Taxes Act 1988 (interpretation of Chapter I of Part XII) the definition of “*foreign income dividends*” shall cease to have effect.
- (2) This paragraph has effect for accounting periods beginning on or after 6th April 1999.
### Section 434 of the Taxes Act 1988
##### 6
- (1) Section 434 of the Taxes Act 1988 (franked investment income etc) shall be amended as follows.
- (2) Subsections (3B) to (3D) (which relate to foreign income dividends) shall cease to have effect.
- (3) In subsection (6A), paragraphs (aa) to (ac) (which define expressions used in subsections (3B) to (3D)) shall cease to have effect.
- (4) This paragraph has effect for accounting periods beginning on or after 6th April 1999.
### Section 458 of the Taxes Act 1988
##### 7
- (1) In section 458 of the Taxes Act 1988 (capital redemption business) in subsection (2) (certain foreign income dividends treated as part of profits in ascertaining loss) the words “and foreign income dividends arising to” shall cease to have effect.
- (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Chapter III of Part XII of the Taxes Act 1988
##### 8
- (1) In section 468H of the Taxes Act 1988 (interpretation of sections 468I to 468R)—
- (a) subsection (5) (construction of references to foreign income dividends) shall cease to have effect; and
- (b) in subsection (6), for “to 468R” there shall be substituted “ to 468Q ”.
- (2) In section 468I of the Taxes Act 1988 (distribution accounts)—
- (a) in subsection (2), the words “which are not foreign income dividends” shall cease to have effect; and
- (b) subsections (3), (5), (5A) and (7) shall cease to have effect.
- (3) In section 468J of the Taxes Act 1988 (dividend distributions)—
- (a) in subsection (1), the words “or a part of the total amount” and “which are not foreign income dividends” shall cease to have effect;
- (b) in subsection (2), the words “or, as the case may be, the part” shall cease to have effect; and
- (c) subsection (3) shall cease to have effect.
- (4) Section 468K of the Taxes Act 1988 (foreign income distributions) shall cease to have effect.
- (5) In section 468M of the Taxes Act 1988 (deduction of tax: simple case) in subsection (5) (definition of “*eligible income*”) paragraph (c) shall cease to have effect.
- (6) In section 468Q of the Taxes Act 1988 (dividend distribution to corporate unit holder)—
- (a) in subsection (2)(a), the words “a foreign income distribution” shall cease to have effect;
- (b) in subsection (3)—
- (i) for the formula there shall be substituted the following formula—
$U=A×CD$
- (ii) the definition of “*B*” shall cease to have effect; and
- (c) subsection (4) shall cease to have effect.
- (7) Section 468R of the Taxes Act 1988 (foreign income distribution to corporate holder) shall cease to have effect.
- (8) Sub-paragraphs (1)(a), (5) and (6) above have effect for distribution periods beginning on or after 6th April 1999.
- (9) Sub-paragraphs (1)(b), (2) to (4) and (7) above have effect for distribution periods the distribution date for which falls on or after 6th April 1999.
### Section 490 of the Taxes Act 1988
##### 9
- (1) Section 490 of the Taxes Act 1988 (companies carrying on a mutual business or not carrying on a business) shall be amended as follows.
- (2) In subsection (1) (which contains a reference to foreign income dividends) the words “or out of foreign income dividends” shall cease to have effect.
- (3) In subsection (4) (which contains a reference to foreign income dividends) the words “or foreign income dividends” shall cease to have effect.
- (4) Subsection (5) (definition of “*foreign income dividends*”) shall cease to have effect.
- (5) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 687 of the Taxes Act 1988
##### 10
- (1) In section 687 of the Taxes Act 1988 (payments under discretionary trusts) in subsection (3), paragraph (aaa) (which concerns any sums treated under section 246D(4) as income of trustees) shall cease to have effect.
- (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 689B of the Taxes Act 1988
##### 11
- (1) In section 689B of the Taxes Act 1988 (order in which expenses to be set against income) in subsection (2)(b) the words “246D(4) or” shall cease to have effect.
- (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 699A of the Taxes Act 1988
##### 12
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### Section 701 of the Taxes Act 1988
##### 13
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### Section 731 of the Taxes Act 1988
##### 14
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### Section 802 of the Taxes Act 1988
##### 15
- (1) Section 802 of the Taxes Act 1988 (UK insurance companies trading overseas) shall be amended as follows.
- (2) In subsection (2) (which contains a reference to foreign income dividends) the words “foreign income dividends” shall cease to have effect.
- (3) Subsection (4) (definition of “*foreign income dividends*”) shall cease to have effect.
- (4) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Schedule 13 to the Taxes Act 1988
##### 16
- (1) Schedule 13 to the Taxes Act 1988 shall be amended as follows.
- (2) In paragraph 1 (duty to make returns), in sub-paragraph (1)—
- (a) paragraph (b) (duty to make returns of foreign income dividends paid and received) shall cease to have effect;
- (b) in paragraph (c), the words “and foreign income dividends paid” shall cease to have effect; and
- (c) the words following paragraph (c) (construction of references to foreign income dividends) shall cease to have effect.
- (3) In sub-paragraph (4) of that paragraph—
- (a) the word “4A(2),”, and
- (b) paragraph (b) and the word “and” immediately preceding it,
shall cease to have effect.
- (4) In paragraph 2 (content of returns)—
- (a) in sub-paragraph (1)—
- (i) for “paragraphs 7(2), 3A(2) and 9A(2)” there shall be substituted “ paragraph 7(2) ”; and
- (ii) paragraphs (d) to (f) (which require the return to include information in relation to foreign income dividends) shall cease to have effect; and
- (b) sub-paragraphs (5) and (6) (which supplement paragraphs (e) and (f) of sub-paragraph (1)) shall cease to have effect.
- (5) In paragraph 3 (payment of tax)—
- (a) in sub-paragraph (1), the words “and foreign income dividends”, and
- (b) in sub-paragraph (3), the words “or foreign income dividend”,
shall cease to have effect.
- (6) Paragraphs 3A and 3B (which make provision in relation to international headquarters companies paying foreign income dividends) shall cease to have effect.
- (7) In paragraph 4 (receipt of franked investment income after payment of advance corporation tax) in sub-paragraph (2) the words “or paid any foreign income dividends” shall cease to have effect.
- (8) Paragraph 4A (receipt of foreign income dividends after payment of advance corporation tax) shall cease to have effect.
- (9) Paragraph 6A (claims for set-off in respect of foreign income dividends received by a company) shall cease to have effect.
- (10) In paragraph 7 (qualifying distributions which are not payments and payments of uncertain nature) in sub-paragraph (3) the words “and no foreign income dividend is paid” shall cease to have effect.
- (11) Paragraph 9A (manufactured foreign income dividends) shall cease to have effect.
- (12) Sub-paragraph (2) above has effect for accounting periods beginning on or after 6th April 1999.
- (13) Sub-paragraphs (3) to (10) above have effect for return periods beginning on or after 6th April 1999.
- (14) Sub-paragraph (11) above has effect in relation to manufactured dividends which are representative of dividends paid on or after 6th April 1999.
### Schedule 23A to the Taxes Act 1988
##### 17
- (1) Schedule 23A to the Taxes Act 1988 (manufactured dividends and interest) shall be amended as follows.
- (2) In paragraph 1(1) (interpretation) the definition of “*foreign income dividend*” shall cease to have effect.
- (3) In paragraph 2 (manufactured dividends on UK equities: general) in sub-paragraph (6) the words “Subject to paragraph 2B(2)(b) below” shall cease to have effect.
- (4) Paragraph 2B (manufactured dividends representative of foreign income dividends) shall cease to have effect.
- (5) This paragraph has effect in relation to manufactured dividends which are representative of dividends paid on or after 6th April 1999.
### Section 88A of the Finance Act 1989
##### 18
- (1) In section 88A of the Finance Act 1989 (lower corporation tax rate on certain insurance company profits) in subsection (3)—
- (a) paragraph (d)(ii) (which relates to foreign income distributions) shall cease to have effect; and
- (b) the words “(or by that subsection as applied by section 468R(2) of that Act)” shall cease to have effect.
- (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 89 of the Finance Act 1989
##### 19
- (1) Section 89 of the Finance Act 1989 (policy holders’ share of profits) shall be amended as follows.
- (2) In subsection (2), paragraph (c) (which provides for Case I profits to be reduced by the shareholders’ share of any foreign income dividends from investments held in connection with life assurance business) shall cease to have effect.
- (3) Subsection (2A) (which explains certain expressions used in subsection (2)(c)) shall cease to have effect.
- (4) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 171 of the Finance Act 1993
##### 20
- (1) Section 171 of the Finance Act 1993 (taxation of profits and allowance of losses of Lloyd’s underwriters) shall be amended as follows.
- (2) Subsection (2A) (which makes provision in relation to foreign income dividends) shall cease to have effect.
- (3) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Schedule 7 to the Finance Act 1997
##### 21
- (1) Schedule 7 to the Finance Act 1997 shall be amended as follows.
- (2) Paragraph 2 (distributions treated as FIDs) shall cease to have effect.
- (3) Paragraphs 4 to 6 (exceptions for stock options, dividends on fixed rate preference shares and pre-sale distributions) shall cease to have effect.
- (4) Sub-paragraphs (2) and (3) above have effect in relation to distributions made on or after 6th April 1999.
### Transitional provisions
##### 22
- (1) Where, in the case of an accounting period of a company beginning before 6th April 1999 and ending on or after 5th April 1999 (“*a transitional period*”), there would (apart from this sub-paragraph) be such an excess as is mentioned in section 246F(3) of the Taxes Act 1988, no such excess shall be deemed to have arisen.
- (2) In their application in relation to foreign income dividends paid in an accounting period of a company beginning before 6th April 1999, sections 246J(5) and 246K(10) of the Taxes Act 1988 shall have effect as if the reference to any subsequent accounting period—
- (a) included an accounting period which immediately follows a transitional period, but
- (b) did not include any later accounting period.
##### 23
Where a foreign income dividend paid by a company before 6th April 1999—
- (a) is received by a person on or after that date, and
- (b) is not one in relation to which section 246D of the Taxes Act 1988 applies,
the recipient shall be treated, for all purposes of the Tax Acts, as receiving instead a qualifying distribution made by a company resident in the United Kingdom of an amount equal to nine tenths of the amount of the foreign income dividend.
## SCHEDULE 7
### Introductory
##### 1
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### New limits
##### 2
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### Consequential amendments
##### 3
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##### 4
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##### 5
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##### 6
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##### 7
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##### 8
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### Commencement
##### 9
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## SCHEDULE 8
## Part I — Vehicle licensing: payments where information to be transmitted electronically
## Part II — Income tax and corporation tax
## Part III — Statutory effect of resolutions etc
#### Charge to windfall tax.
#### Interpretation of Part I.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Rate of duty on beer.
#### Rates of duty on wine and made-wine.
#### Rates of duty on cider.
#### Rates of tobacco products duty.
#### Payments where vehicle information transmitted electronically.
#### Mortgage interest payments.
#### Withdrawal of relief on medical insurance premiums.
#### Losses etc not to be set against surplus franked investment income.
#### Insurance companies and friendly societies.
#### Rates of tax applicable to Schedule F income etc.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Payments to companies under section 687 of the Taxes Act 1988.
#### Rates of tax applicable to Schedule F income etc.
#### Trusts.
#### Estates of deceased persons in administration.
#### Carry-back of trading losses.
#### Interest to be paid gross.
#### Paying and collecting agents.
#### Carry-back of trading losses.
#### Carry-back of loan relationship deficits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Interpretation.
#### Interpretation.
### The Taxes Management Act 1970
### Section 7
### Section 42 (pre-corporation tax self-assessment version)
### Section 42 (corporation tax self-assessment version)
### The Taxes Act 1988
### Section 231
### Section 232
### Section 233
### Sections 235 to 237
### Section 238
### Section 241
### Section 249
### Section 421
### Section 469
### Section 549
### Section 660C
### Section 687
### Section 689B
### Section 699
### Section 703
### Section 709
### Section 743
### Section 819
### Section 832
### Schedule 13
### The Taxation of Chargeable Gains Act 1992
### Section 4
### Section 6
### The Taxes Act 1988
### Section 231B
### Section 434
### Section 441A
### Schedule 19AC
### The Finance Act 1993
### Schedule 20
##### 30
- (1) In Schedule 20 to the Finance Act 1993 (Lloyd’s underwriters: special reserve funds) the following provisions shall cease to have effect—
- (a) paragraph 9(3) (claims for payment of tax credits); and
- (b) in paragraph 11(3)(c) (value of fund as increased by tax repayment or tax credit received under paragraph 9(2) or (3)) the words “or tax credit received” and “or (3)”.
- (2) Sub-paragraph (1) above has effect in relation to distributions made on or after 6th April 1999.
## SCHEDULE 5
## Part I — Qualifying distributions other than bonus issues
##### 1
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##### 2
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##### 3
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##### 4
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##### 5
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## Part II — Bonus issues
##### 6
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##### 7
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##### 8
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## SCHEDULE 6
### Section 13 of the Taxes Act 1988
##### 1
- (1) Section 13 of the Taxes Act 1988 (small companies’ relief) shall be amended as follows.
- (2) In subsection (7) (profits of a company for an accounting period to include foreign income dividends) the words “and with the addition of foreign income dividends arising to the company” shall cease to have effect.
- (3) Subsection (8A) (definition of “*foreign income dividends*”) shall cease to have effect.
- (4) This paragraph has effect for accounting periods beginning on or after 6th April 1999.
### Section 75 of the Taxes Act 1988
##### 2
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### Chapter VA of Part VI of the Taxes Act 1988
##### 3
- (1) Sections 246A to 246Y of the Taxes Act 1988 (foreign income dividends) shall cease to have effect.
- (2) The repeal of sections 246A to 246E and 246G of the Taxes Act 1988 has effect in relation to distributions made on or after 6th April 1999.
- (3) The repeal of sections 246F, 246H to 246J and 246N to 246Y of the Taxes Act 1988 has effect for accounting periods beginning on or after 6th April 1999.
- (4) The repeal of sections 246K to 246M of the Taxes Act 1988 has effect for accounting periods of the parent (within the meaning of those sections) beginning on or after 6th April 1999.
### Section 247 of the Taxes Act 1988
##### 4
- (1) In section 247 of the Taxes Act 1988 (dividends etc paid by one member of a group to another) subsections (5A) to (5D) (which relate to foreign income dividends) shall cease to have effect.
- (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 431 of the Taxes Act 1988
##### 5
- (1) In section 431(2) of the Taxes Act 1988 (interpretation of Chapter I of Part XII) the definition of “*foreign income dividends*” shall cease to have effect.
- (2) This paragraph has effect for accounting periods beginning on or after 6th April 1999.
### Section 434 of the Taxes Act 1988
##### 6
- (1) Section 434 of the Taxes Act 1988 (franked investment income etc) shall be amended as follows.
- (2) Subsections (3B) to (3D) (which relate to foreign income dividends) shall cease to have effect.
- (3) In subsection (6A), paragraphs (aa) to (ac) (which define expressions used in subsections (3B) to (3D)) shall cease to have effect.
- (4) This paragraph has effect for accounting periods beginning on or after 6th April 1999.
### Section 458 of the Taxes Act 1988
##### 7
- (1) In section 458 of the Taxes Act 1988 (capital redemption business) in subsection (2) (certain foreign income dividends treated as part of profits in ascertaining loss) the words “and foreign income dividends arising to” shall cease to have effect.
- (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Chapter III of Part XII of the Taxes Act 1988
##### 8
- (1) In section 468H of the Taxes Act 1988 (interpretation of sections 468I to 468R)—
- (a) subsection (5) (construction of references to foreign income dividends) shall cease to have effect; and
- (b) in subsection (6), for “to 468R” there shall be substituted “ to 468Q ”.
- (2) In section 468I of the Taxes Act 1988 (distribution accounts)—
- (a) in subsection (2), the words “which are not foreign income dividends” shall cease to have effect; and
- (b) subsections (3), (5), (5A) and (7) shall cease to have effect.
- (3) In section 468J of the Taxes Act 1988 (dividend distributions)—
- (a) in subsection (1), the words “or a part of the total amount” and “which are not foreign income dividends” shall cease to have effect;
- (b) in subsection (2), the words “or, as the case may be, the part” shall cease to have effect; and
- (c) subsection (3) shall cease to have effect.
- (4) Section 468K of the Taxes Act 1988 (foreign income distributions) shall cease to have effect.
- (5) In section 468M of the Taxes Act 1988 (deduction of tax: simple case) in subsection (5) (definition of “*eligible income*”) paragraph (c) shall cease to have effect.
- (6) In section 468Q of the Taxes Act 1988 (dividend distribution to corporate unit holder)—
- (a) in subsection (2)(a), the words “a foreign income distribution” shall cease to have effect;
- (b) in subsection (3)—
- (i) for the formula there shall be substituted the following formula—
$U=A×CD$
- (ii) the definition of “*B*” shall cease to have effect; and
- (c) subsection (4) shall cease to have effect.
- (7) Section 468R of the Taxes Act 1988 (foreign income distribution to corporate holder) shall cease to have effect.
- (8) Sub-paragraphs (1)(a), (5) and (6) above have effect for distribution periods beginning on or after 6th April 1999.
- (9) Sub-paragraphs (1)(b), (2) to (4) and (7) above have effect for distribution periods the distribution date for which falls on or after 6th April 1999.
### Section 490 of the Taxes Act 1988
##### 9
- (1) Section 490 of the Taxes Act 1988 (companies carrying on a mutual business or not carrying on a business) shall be amended as follows.
- (2) In subsection (1) (which contains a reference to foreign income dividends) the words “or out of foreign income dividends” shall cease to have effect.
- (3) In subsection (4) (which contains a reference to foreign income dividends) the words “or foreign income dividends” shall cease to have effect.
- (4) Subsection (5) (definition of “*foreign income dividends*”) shall cease to have effect.
- (5) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 687 of the Taxes Act 1988
##### 10
- (1) In section 687 of the Taxes Act 1988 (payments under discretionary trusts) in subsection (3), paragraph (aaa) (which concerns any sums treated under section 246D(4) as income of trustees) shall cease to have effect.
- (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 689B of the Taxes Act 1988
##### 11
- (1) In section 689B of the Taxes Act 1988 (order in which expenses to be set against income) in subsection (2)(b) the words “246D(4) or” shall cease to have effect.
- (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 699A of the Taxes Act 1988
##### 12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Section 701 of the Taxes Act 1988
##### 13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Section 731 of the Taxes Act 1988
##### 14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Section 802 of the Taxes Act 1988
##### 15
- (1) Section 802 of the Taxes Act 1988 (UK insurance companies trading overseas) shall be amended as follows.
- (2) In subsection (2) (which contains a reference to foreign income dividends) the words “foreign income dividends” shall cease to have effect.
- (3) Subsection (4) (definition of “*foreign income dividends*”) shall cease to have effect.
- (4) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Schedule 13 to the Taxes Act 1988
##### 16
- (1) Schedule 13 to the Taxes Act 1988 shall be amended as follows.
- (2) In paragraph 1 (duty to make returns), in sub-paragraph (1)—
- (a) paragraph (b) (duty to make returns of foreign income dividends paid and received) shall cease to have effect;
- (b) in paragraph (c), the words “and foreign income dividends paid” shall cease to have effect; and
- (c) the words following paragraph (c) (construction of references to foreign income dividends) shall cease to have effect.
- (3) In sub-paragraph (4) of that paragraph—
- (a) the word “4A(2),”, and
- (b) paragraph (b) and the word “and” immediately preceding it,
shall cease to have effect.
- (4) In paragraph 2 (content of returns)—
- (a) in sub-paragraph (1)—
- (i) for “paragraphs 7(2), 3A(2) and 9A(2)” there shall be substituted “ paragraph 7(2) ”; and
- (ii) paragraphs (d) to (f) (which require the return to include information in relation to foreign income dividends) shall cease to have effect; and
- (b) sub-paragraphs (5) and (6) (which supplement paragraphs (e) and (f) of sub-paragraph (1)) shall cease to have effect.
- (5) In paragraph 3 (payment of tax)—
- (a) in sub-paragraph (1), the words “and foreign income dividends”, and
- (b) in sub-paragraph (3), the words “or foreign income dividend”,
shall cease to have effect.
- (6) Paragraphs 3A and 3B (which make provision in relation to international headquarters companies paying foreign income dividends) shall cease to have effect.
- (7) In paragraph 4 (receipt of franked investment income after payment of advance corporation tax) in sub-paragraph (2) the words “or paid any foreign income dividends” shall cease to have effect.
- (8) Paragraph 4A (receipt of foreign income dividends after payment of advance corporation tax) shall cease to have effect.
- (9) Paragraph 6A (claims for set-off in respect of foreign income dividends received by a company) shall cease to have effect.
- (10) In paragraph 7 (qualifying distributions which are not payments and payments of uncertain nature) in sub-paragraph (3) the words “and no foreign income dividend is paid” shall cease to have effect.
- (11) Paragraph 9A (manufactured foreign income dividends) shall cease to have effect.
- (12) Sub-paragraph (2) above has effect for accounting periods beginning on or after 6th April 1999.
- (13) Sub-paragraphs (3) to (10) above have effect for return periods beginning on or after 6th April 1999.
- (14) Sub-paragraph (11) above has effect in relation to manufactured dividends which are representative of dividends paid on or after 6th April 1999.
### Schedule 23A to the Taxes Act 1988
##### 17
- (1) Schedule 23A to the Taxes Act 1988 (manufactured dividends and interest) shall be amended as follows.
- (2) In paragraph 1(1) (interpretation) the definition of “*foreign income dividend*” shall cease to have effect.
- (3) In paragraph 2 (manufactured dividends on UK equities: general) in sub-paragraph (6) the words “Subject to paragraph 2B(2)(b) below” shall cease to have effect.
- (4) Paragraph 2B (manufactured dividends representative of foreign income dividends) shall cease to have effect.
- (5) This paragraph has effect in relation to manufactured dividends which are representative of dividends paid on or after 6th April 1999.
### Section 88A of the Finance Act 1989
##### 18
- (1) In section 88A of the Finance Act 1989 (lower corporation tax rate on certain insurance company profits) in subsection (3)—
- (a) paragraph (d)(ii) (which relates to foreign income distributions) shall cease to have effect; and
- (b) the words “(or by that subsection as applied by section 468R(2) of that Act)” shall cease to have effect.
- (2) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 89 of the Finance Act 1989
##### 19
- (1) Section 89 of the Finance Act 1989 (policy holders’ share of profits) shall be amended as follows.
- (2) In subsection (2), paragraph (c) (which provides for Case I profits to be reduced by the shareholders’ share of any foreign income dividends from investments held in connection with life assurance business) shall cease to have effect.
- (3) Subsection (2A) (which explains certain expressions used in subsection (2)(c)) shall cease to have effect.
- (4) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Section 171 of the Finance Act 1993
##### 20
- (1) Section 171 of the Finance Act 1993 (taxation of profits and allowance of losses of Lloyd’s underwriters) shall be amended as follows.
- (2) Subsection (2A) (which makes provision in relation to foreign income dividends) shall cease to have effect.
- (3) This paragraph has effect in relation to distributions made on or after 6th April 1999.
### Schedule 7 to the Finance Act 1997
##### 21
- (1) Schedule 7 to the Finance Act 1997 shall be amended as follows.
- (2) Paragraph 2 (distributions treated as FIDs) shall cease to have effect.
- (3) Paragraphs 4 to 6 (exceptions for stock options, dividends on fixed rate preference shares and pre-sale distributions) shall cease to have effect.
- (4) Sub-paragraphs (2) and (3) above have effect in relation to distributions made on or after 6th April 1999.
### Transitional provisions
##### 22
- (1) Where, in the case of an accounting period of a company beginning before 6th April 1999 and ending on or after 5th April 1999 (“*a transitional period*”), there would (apart from this sub-paragraph) be such an excess as is mentioned in section 246F(3) of the Taxes Act 1988, no such excess shall be deemed to have arisen.
- (2) In their application in relation to foreign income dividends paid in an accounting period of a company beginning before 6th April 1999, sections 246J(5) and 246K(10) of the Taxes Act 1988 shall have effect as if the reference to any subsequent accounting period—
- (a) included an accounting period which immediately follows a transitional period, but
- (b) did not include any later accounting period.
##### 23
Where a foreign income dividend paid by a company before 6th April 1999—
- (a) is received by a person on or after that date, and
- (b) is not one in relation to which section 246D of the Taxes Act 1988 applies,
the recipient shall be treated, for all purposes of the Tax Acts, as receiving instead a qualifying distribution made by a company resident in the United Kingdom of an amount equal to nine tenths of the amount of the foreign income dividend.
## SCHEDULE 7
### Introductory
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### New limits
##### 2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Consequential amendments
##### 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Commencement
##### 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 8
## Part I — Vehicle licensing: payments where information to be transmitted electronically
## Part II — Income tax and corporation tax
## Part III — Statutory effect of resolutions etc
#### The companies benefitting from windfalls.
#### Interpretation of Part I.
#### Rate of duty on spirits.
#### Rate of duty on beer.
#### Rates of duty on wine and made-wine.
#### Rates of hydrocarbon oil duties etc.
#### Rates of vehicle excise duty.
These repeals have effect in relation to distributions made on or after 2nd July 1997.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
## Editorial notes
[^c4155251]: [1984 c. 12](https://www.legislation.gov.uk/ukpga/1984/12).
[^c4155261]: [1986 c. 31](https://www.legislation.gov.uk/ukpga/1986/31).
[^c4155271]: [1986 c. 44](https://www.legislation.gov.uk/ukpga/1986/44).
[^c4155281]: [1989 c. 15](https://www.legislation.gov.uk/ukpga/1989/15).
[^c4155291]: [1989 c. 29](https://www.legislation.gov.uk/ukpga/1989/29).
[^c4155301]: [S.I. 1992/231 (N.I. 1)](https://www.legislation.gov.uk/nisi/1992/231).
[^c4155311]: [1993 c. 43](https://www.legislation.gov.uk/ukpga/1993/43).
[^c4155321]: [1986 c. 31](https://www.legislation.gov.uk/ukpga/1986/31).
[^c4155331]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155341]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4155351]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).
[^c4155361]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4155371]: [1989 c. 40](https://www.legislation.gov.uk/ukpga/1989/40).
[^c4155391]: S. 6 repealed (11.5.2001 with effect in accordance with [s. 99(7)](https://www.legislation.gov.uk/ukpga/2001/9/section/99/7) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 3(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/3/1), note 2
[^c4155401]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c4155411]: For the commencement date and time of S. 11 see 11(5)
[^c4155421]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155431]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c4155441]: [1979 c. 7](https://www.legislation.gov.uk/ukpga/1979/7).
[^c4155451]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c4155461]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c13266611]: S. 15 repealed (27.7.1999 with effect as mentioned in [s. 38(3)(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/38/3/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/7) Note 4
[^c4155511]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155521]: S. 19 repealed (with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(9)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/9) Note 3 (with s. 3(3))
[^c4155531]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c4155561]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155591]: S. 30 modified (31.7.1998 with effect as mentioned in [s. 76(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/1) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 76(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/1/2)
[^c4155601]: S. 30(4) excluded (*temp.* from 6.4.1999 to 6.4.2004) by [S.I. 1998/1871](https://www.legislation.gov.uk/uksi/1998/1871), [reg. 4(1)](https://www.legislation.gov.uk/uksi/1998/1871/regulation/4/1)
[^c4155611]: S. 30(4) restricted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/1)
[^c4155621]: S. 30(4): Power to modify conferred (31.7.1998) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 33B](https://www.legislation.gov.uk/ukpga/1988/1/section/33B) (as inserted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 77(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/77/1))
[^c4155641]: 1997 c .16.
[^c4155681]: S. 37(6) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(3) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 37(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/37/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/3) Note; [S.I. 1999/619](https://www.legislation.gov.uk/uksi/1999/619), [art. 2](https://www.legislation.gov.uk/uksi/1999/619/article/2)
[^c13262161]: S. 38 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(17) Note of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. II(17)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/17)
[^c4155711]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c4155801]: S. 42 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c4155881]: S. 43 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c4155901]: S. 44 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c4155921]: S. 45 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c4155931]: S. 46 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c4155981]: S. 47 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c13262171]: S. 49 repealed (27.7.1999 with effect as mentioned in [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/5), Notes 1, 2
[^c4156271]: [1963 c. 25](https://www.legislation.gov.uk/ukpga/1963/25).
[^c4156281]: [1963 c. 22 (N.I.)](https://www.legislation.gov.uk/apni/1963/22).
[^c4156291]: [1958 c. 56](https://www.legislation.gov.uk/ukpga/1958/56).
[^c4156301]: [1963 c. 22 (N.I.)](https://www.legislation.gov.uk/apni/1963/22).
[^c4156311]: [1958 c. 56](https://www.legislation.gov.uk/ukpga/1958/56).
[^c4156321]: [1958 c. 14 (N.I.)](https://www.legislation.gov.uk/apni/1958/14).
[^c4156371]: S. 50(2) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c4156381]: [1998 c.1](https://www.legislation.gov.uk/ukpga/1998/1).
[^c4156421]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4156431]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4156441]: [1989 c. 40](https://www.legislation.gov.uk/ukpga/1989/40).
[^c4156451]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).
[^c4156461]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4156471]: [1989 c. 40](https://www.legislation.gov.uk/ukpga/1989/40).
[^c4156481]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).
[^c4156491]: [S.I. 1994/1811](https://www.legislation.gov.uk/uksi/1994/1811).
[^c4156501]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c4156511]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c4156521]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4156531]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).
[^c4156541]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c4156621]: [Sch. 3 para. 10](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/10) repealed (11.5.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c4156631]: [Sch. 3 para. 11](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/11) repealed (11.5.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c4156641]: [Sch. 3 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/12) repealed (11.5.2001 with effect as mentioned in the note to [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c4156691]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c4156711]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c4156731]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c4156721]: [Sch. 4 para. 2](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/2) modified (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/2/b)
[^c4156751]: [Sch. 4 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/3) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(28)) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 117](https://www.legislation.gov.uk/ukpga/1998/36/section/117), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(28)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/28) Note
[^c4156761]: [Sch. 4 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/3) modified (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/2/a)
[^c4156771]: [Sch. 4 para. 8](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/8) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 45](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/45), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c4156781]: [Sch. 4 para. 9](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/9) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 46](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/46), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) NOte
[^c4156791]: [Sch. 4 para. 18](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/18) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 47](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/47), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c4156801]: [Sch. 4 para. 23](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/23) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 48](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/48), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c4156861]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c13262471]: [Sch. 4](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4) applied (with modifications) ( temp. from 6.4.1999 to 6.4.2004) by [S.I. 1998/1871](https://www.legislation.gov.uk/uksi/1998/1871), [reg. 4](https://www.legislation.gov.uk/uksi/1998/1871/regulation/4)
[^c4156871]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c4156881]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c4156891]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c13262491]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8) restricted (31.7.1998 with effect as mentioned in [s. 76(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/1) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 76(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/5) [Sch. 8](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8) restricted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/4)
[^key-6f0789b13f6df87b83d37234dfc8c9f9]: [Sch. 3 para. 1](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/1) repealed (22.7.2004) (with effect in accordance with s. 42 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/3)
[^key-92de3236ed83dbf31cb3c265004cd592]: [Sch. 6 para. 2](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/2) repealed (22.7.2004) (with effect in accordance with s. 42 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/3)
[^key-3aa504bb87e3ec0b5fed407e65ad9b55]: S. 22(5) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-7b6073990c3b6f18b875358fd5d79ef0]: S. 24(10) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-85402a9c3d2652264761a722e08ce6e5]: S. 30(5)(a) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-f978685f35c2de34c06f60268f0dc08b]: S. 30(6) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-37f0379321d004a43380473bc36c33d4]: Words in s. 30(9) inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 496(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/496/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-bfff500bca8bd27c70bbffe7007b4945]: Words in s. 30(10)(a) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 496(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/496/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-4229c444ca99c2e081bfea85f54f76b7]: [Sch. 4 para. 4](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-ea2d553dbbb872621243958b3460270f]: [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/5) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-377693e8cf6ef62b70c287ed542d6d5c]: [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/6) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-cc4ca35a151a737a678519eb6549b2b9]: [Sch. 4 para. 10](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/10) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3488cf3952721762a22266a3b818b1dd]: [Sch. 4 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/13) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-4e0811c551703a8bd2e633782c78be73]: [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/14) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-9e475462dacf9ba84c796662c572b15f]: [Sch. 4 para. 17](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/17) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-fff401c1bcb213080ac6743d8389bd80]: [Sch. 4 para. 27](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/27) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-dce940efdfe5662a6e689d6ff9ea6072]: S. 48 repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 26 Pt. 3(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/4)
[^key-654f053ac8a3f56abd40c7a0a5f62f98]: [Sch. 3 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/13) repealed (31.12.2006) (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [reg. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2006/3271/schedule/part/1)
[^key-f3b55db3cd1371315ce9be6423543012]: [S. 15(1)](https://www.legislation.gov.uk/ukpga/1997/58/section/15/1) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-56f4d63dbd698ba3beb748cd93d55c09]: [S. 16](https://www.legislation.gov.uk/ukpga/1997/58/section/16) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1288f96f1fe17b8ec0083ec2c2c4804e]: S. 25(2)(3)(4) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-20331a037f7e61c72f0b928085af6d03]: [S. 29](https://www.legislation.gov.uk/ukpga/1997/58/section/29) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 378](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/378), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c08eb3a5c0a61a6fc2c649d18f8b723b]: [S. 31](https://www.legislation.gov.uk/ukpga/1997/58/section/31) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3ea322eea7efbf632cb87ab374624cc7]: [S. 32](https://www.legislation.gov.uk/ukpga/1997/58/section/32) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-438a759e796df8b89f16f53f16e9fe42]: S. 33(1) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7b06a5010e253b1689703cc0daaedf44]: [S. 37(2)-(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/2) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1a09279e27b7a30c1db1b86f6b691502]: [S. 37(7)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/7) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5d0e2395fca874440c4a1f113939aac8]: Words in [s. 37(8)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/8) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f8e6f64268134653125c7c2b4e695498]: [S. 37(9)-(13)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/9) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c1ffdbfcb423c3a95ba07238cf4aecc8]: [Sch. 4 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/12) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-55a30cc6f32234c7b1db85ea2b4cb4cd]: [Sch. 4 para. 15](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/15) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-39aec8f3e489f670b6d6f531cf4ec2a9]: [Sch. 4 para. 20](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/20) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2b0869d55a26c0813efe095a263a4a91]: [Sch. 4 para. 22](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/22) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-a36f2dd25281ae38b6a7033f9ff75437]: [Sch. 3 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/3) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-d60efb6dcca3215346d357387306aa39]: [Sch. 3 para. 6(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/3) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-3e96a916e6d10b5f32749901b79cccc7]: [Sch. 3 para. 15](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/15) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/8)
[^key-684e7f7a4ec083354b01b5dec8240261]: [S. 26](https://www.legislation.gov.uk/ukpga/1997/58/section/26) omitted (21.7.2008) (with effect in accordance with s. 66(8) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(i)(i)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/i/i)
[^key-37fe3a187b740fab175e6263765ff700]: [Sch. 4 para. 24](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/24) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/b)
[^key-00235ab7ff46b9c2dce6bd22f439b803]: [Sch. 4 para. 25](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/25) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/b)
[^key-b6ff45b7d41ce4cd81c4de68f76fff4c]: [Sch. 6 para. 14](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/14) omitted (21.7.2008) (with effect in accordance with s. 66(8) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(i)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/i/ii)
[^key-ed06bab6db052238019bc534bcdf13a5]: [S. 21](https://www.legislation.gov.uk/ukpga/1997/58/section/21) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-1aff68d088cdf179375ebe611abe5cfc]: [S. 24(1)-(9)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/1) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-eebc2c3d2f9c7417f0c295f4e3d60fb1]: [S. 33(2)-(11)](https://www.legislation.gov.uk/ukpga/1997/58/section/33/2) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-4ffc411e6f70cd5d16147ffeafe4b454]: [S. 40](https://www.legislation.gov.uk/ukpga/1997/58/section/40) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 450](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/450), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-97b3021efddb3652d38ddfe44db5cb17]: [Sch. 6 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/12) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-4b430f6c51eb224af93c853af4c45e61]: [Sch. 6 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/13) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-b10994a5fb36aa87f0af82a3d4240e09]: [S. 22(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/22/2) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 14 para. 30(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/14/paragraph/30/a)
[^key-275a1335d0f63077033bdeb6269fccc0]: [S. 22(3)(a)](https://www.legislation.gov.uk/ukpga/1997/58/section/22/3/a) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 14 para. 30(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/14/paragraph/30/a)
[^key-0c15de831373cf85a88f66a842eba050]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1997/58/schedule/7) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9c8ffb21d1fb930528166d5ce1db9a6d]: [S. 18(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/18/2) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ab4940744299ff9f97a3a49c7c23f118]: [S. 27](https://www.legislation.gov.uk/ukpga/1997/58/section/27) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c47dfeae0f17acbcc58a2c9ae921bba5]: S. 30(2)(3) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-77483847325207d0e332e6a69e35dc25]: Words in s. 30(9) substituted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 52(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/52/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-5c3f097ce30c6f8b281c21b6f2517227]: Words in s. 30(10)(a) substituted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 52(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/52/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-2682ab2beb3dd1470fb1d3d4f227603a]: [S. 39](https://www.legislation.gov.uk/ukpga/1997/58/section/39) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b1ebda01164a365265ef0d98eb1e011f]: [S. 41](https://www.legislation.gov.uk/ukpga/1997/58/section/41) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bf8b008aa04fd4e70130274f3c3da228]: [Sch. 4 para. 11](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/11) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-324fa8313d0fa8b8d004c77719b8ce65]: [Sch. 4 para. 16](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/16) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-61e938ca59bafe2d9af6db54644189e7]: [Sch. 4 para. 21](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/21) repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-042fd2d93086f7f769ff93f1265b3a6d]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1997/58/schedule/5) repealed (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 26 para. 1(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/26/paragraph/1/1)
[^key-f99466a4ad09401e0a282fedba19ad93]: [S. 35](https://www.legislation.gov.uk/ukpga/1997/58/section/35) repealed (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 26 para. 1(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/26/paragraph/1/1)
[^key-428ba824a9b937bf814b36541da4e04f]: [S. 50(1)](https://www.legislation.gov.uk/ukpga/1997/58/section/50/1) repealed (30.12.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 88(8)(b)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/8/b)[(9)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/9) (with [s. 88(10)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/10)); [S.I. 2011/2934](https://www.legislation.gov.uk/uksi/2011/2934), [art. 2](https://www.legislation.gov.uk/uksi/2011/2934/article/2)
[^key-4b26d3a7a0b3e4996715c8d9564689c7]: [S. 50(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/50/3) repealed (30.12.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 88(8)(b)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/8/b)[(9)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/9) (with [s. 88(10)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/10)); [S.I. 2011/2934](https://www.legislation.gov.uk/uksi/2011/2934), [art. 2](https://www.legislation.gov.uk/uksi/2011/2934/article/2)
[^key-a88213fbdd51722280d0644dfee05bc1]: [S. 17](https://www.legislation.gov.uk/ukpga/1997/58/section/17) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-60aa1c00fd8d4bd5fd4b5f538b6b51b3]: [S. 25(1)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/1) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-2939e8da794b59786f69d7bfca43e783]: [S. 25(5)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/5)[(6)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/6) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-94abc3e41b4b643ef5372ba15c68317e]: [S. 25(7)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/7) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-96e1df48eadb29d19db370cfd0a93ff0]: [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/9) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-990125e45abfa5eecb8ac9c412d5c36e]: [Sch. 4 para. 29](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/29) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
#### Purchase and sale of securities.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Payments to companies under section 687 of the Taxes Act 1988.
#### Rates of tax applicable to Schedule F income etc.
#### Trusts.
#### Estates of deceased persons in administration.
#### Carry-back of loan relationship deficits.
#### Interest to be paid gross.
#### Paying and collecting agents.
#### Carry-back of trading losses.
#### Statutory effect of resolutions etc.
#### Statutory effect of resolutions etc.
#### Stamp duty on conveyance or transfer on sale.
#### Interpretation.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in relation to distributions made on or after 2nd July 1997.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in relation to distributions made on or after 2nd July 1997.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Charge to windfall tax.
#### Rates of tobacco products duty.
#### Payments where vehicle information transmitted electronically.
#### Mortgage interest payments.
#### Withdrawal of relief on medical insurance premiums.
#### Limit on relief for interest for 1998-99.
#### Losses etc not to be set against surplus franked investment income.
#### Taxation of dealers in respect of distributions etc.
#### Taxation of dealers in respect of distributions etc.
#### Estates in administration: distributions to which s.233(1) applies.
#### Limit on relief for interest for 1998-99.
#### Losses etc not to be set against surplus franked investment income.
#### Carry-back of trading losses.
#### Carry-back of trading losses.
#### Rates of tax applicable to Schedule F income etc.
#### Carry-back of loan relationship deficits.
#### Estates of deceased persons in administration.
#### Tax credits and taxation of distributions: miscellaneous provisions.
#### Foreign income dividends.
#### Paying and collecting agents.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Estates in administration: distributions to which s.233(1) applies.
#### Lloyd’s underwriters.
#### Insurance companies and friendly societies.
#### Stamp duty on conveyance or transfer on sale.
#### Statutory effect of resolutions etc.
#### Statutory effect of resolutions etc.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Restrictions on group relief.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
#### Insurance companies and friendly societies.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Rates of tax applicable to Schedule F income etc.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Interpretation.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Payments to companies under section 687 of the Taxes Act 1988.
#### Rates of tax applicable to Schedule F income etc.
#### Trusts.
#### Estates of deceased persons in administration.
#### Stamp duty on conveyance or transfer on sale.
#### Carry-back of trading losses.
#### Interest to be paid gross.
#### Paying and collecting agents.
#### Carry-back of trading losses.
#### Stamp duty on conveyance or transfer on sale.
#### Statutory effect of resolutions etc.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Rates of tax applicable to Schedule F income etc.
#### Foreign income dividends.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Carry-back of loan relationship deficits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Interpretation.
#### Interpretation.
### The Taxes Management Act 1970
### Section 7
### Section 42 (pre-corporation tax self-assessment version)
### Section 42 (corporation tax self-assessment version)
### The Taxes Act 1988
### Section 231
### Section 232
### Section 233
### Sections 235 to 237
### Section 238
### Section 241
### Section 249
### Section 421
### Section 469
### Section 549
### Section 660C
### Section 687
### Section 689B
### Section 699
### Section 703
### Section 709
### Section 743
### Section 819
### Section 832
### Schedule 13
### The Taxation of Chargeable Gains Act 1992
### Section 4
### Section 6
### The Taxes Act 1988
### Section 231B
### Section 434
### Section 441A
### Schedule 19AC
### The Finance Act 1993
### Schedule 20
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in relation to distributions made on or after 2nd July 1997.
#### Statutory effect of resolutions etc.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
## Editorial notes
[^c4155251]: [1984 c. 12](https://www.legislation.gov.uk/ukpga/1984/12).
[^c4155261]: [1986 c. 31](https://www.legislation.gov.uk/ukpga/1986/31).
[^c4155271]: [1986 c. 44](https://www.legislation.gov.uk/ukpga/1986/44).
[^c4155281]: [1989 c. 15](https://www.legislation.gov.uk/ukpga/1989/15).
[^c4155291]: [1989 c. 29](https://www.legislation.gov.uk/ukpga/1989/29).
[^c4155301]: [S.I. 1992/231 (N.I. 1)](https://www.legislation.gov.uk/nisi/1992/231).
[^c4155311]: [1993 c. 43](https://www.legislation.gov.uk/ukpga/1993/43).
[^c4155321]: [1986 c. 31](https://www.legislation.gov.uk/ukpga/1986/31).
[^c4155331]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155341]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4155351]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).
[^c4155361]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4155371]: [1989 c. 40](https://www.legislation.gov.uk/ukpga/1989/40).
[^c4155391]: S. 6 repealed (11.5.2001 with effect in accordance with [s. 99(7)](https://www.legislation.gov.uk/ukpga/2001/9/section/99/7) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 3(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/3/1), note 2
[^c4155401]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c4155411]: For the commencement date and time of S. 11 see 11(5)
[^c4155421]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155431]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c4155441]: [1979 c. 7](https://www.legislation.gov.uk/ukpga/1979/7).
[^c4155451]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c4155461]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c13266611]: S. 15 repealed (27.7.1999 with effect as mentioned in [s. 38(3)(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/38/3/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/7) Note 4
[^c4155491]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c4155501]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c4155511]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155521]: S. 19 repealed (with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(9)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/9) Note 3 (with s. 3(3))
[^c4155531]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c4155561]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155571]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155591]: S. 30 modified (31.7.1998 with effect as mentioned in [s. 76(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/1) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 76(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/1/2)
[^c4155601]: S. 30(4) excluded (*temp.* from 6.4.1999 to 6.4.2004) by [S.I. 1998/1871](https://www.legislation.gov.uk/uksi/1998/1871), [reg. 4(1)](https://www.legislation.gov.uk/uksi/1998/1871/regulation/4/1)
[^c4155611]: S. 30(4) restricted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/1)
[^c4155621]: S. 30(4): Power to modify conferred (31.7.1998) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 33B](https://www.legislation.gov.uk/ukpga/1988/1/section/33B) (as inserted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 77(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/77/1))
[^c4155641]: 1997 c .16.
[^c4155681]: S. 37(6) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(3) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 37(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/37/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/3) Note; [S.I. 1999/619](https://www.legislation.gov.uk/uksi/1999/619), [art. 2](https://www.legislation.gov.uk/uksi/1999/619/article/2)
[^c13262161]: S. 38 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(17) Note of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. II(17)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/17)
[^c4155711]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c4155801]: S. 42 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c4155881]: S. 43 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c4155901]: S. 44 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c4155921]: S. 45 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c4155931]: S. 46 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c4155981]: S. 47 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c13262171]: S. 49 repealed (27.7.1999 with effect as mentioned in [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/5), Notes 1, 2
[^c4156271]: [1963 c. 25](https://www.legislation.gov.uk/ukpga/1963/25).
[^c4156281]: [1963 c. 22 (N.I.)](https://www.legislation.gov.uk/apni/1963/22).
[^c4156291]: [1958 c. 56](https://www.legislation.gov.uk/ukpga/1958/56).
[^c4156301]: [1963 c. 22 (N.I.)](https://www.legislation.gov.uk/apni/1963/22).
[^c4156311]: [1958 c. 56](https://www.legislation.gov.uk/ukpga/1958/56).
[^c4156321]: [1958 c. 14 (N.I.)](https://www.legislation.gov.uk/apni/1958/14).
[^c4156371]: S. 50(2) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c4156381]: [1998 c.1](https://www.legislation.gov.uk/ukpga/1998/1).
[^c4156421]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4156431]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4156441]: [1989 c. 40](https://www.legislation.gov.uk/ukpga/1989/40).
[^c4156451]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).
[^c4156461]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4156471]: [1989 c. 40](https://www.legislation.gov.uk/ukpga/1989/40).
[^c4156481]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).
[^c4156491]: [S.I. 1994/1811](https://www.legislation.gov.uk/uksi/1994/1811).
[^c4156501]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c4156511]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c4156521]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c4156531]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).
[^c4156541]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c4156621]: [Sch. 3 para. 10](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/10) repealed (11.5.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c4156631]: [Sch. 3 para. 11](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/11) repealed (11.5.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c4156641]: [Sch. 3 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/12) repealed (11.5.2001 with effect as mentioned in the note to [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c4156691]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c4156711]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c4156731]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c4156721]: [Sch. 4 para. 2](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/2) modified (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/2/b)
[^c4156751]: [Sch. 4 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/3) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(28)) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 117](https://www.legislation.gov.uk/ukpga/1998/36/section/117), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(28)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/28) Note
[^c4156761]: [Sch. 4 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/3) modified (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/2/a)
[^c4156771]: [Sch. 4 para. 8](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/8) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 45](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/45), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c4156781]: [Sch. 4 para. 9](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/9) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 46](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/46), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) NOte
[^c4156791]: [Sch. 4 para. 18](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/18) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 47](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/47), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c4156801]: [Sch. 4 para. 23](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/23) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 48](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/48), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c4156861]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c13262471]: [Sch. 4](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4) applied (with modifications) ( temp. from 6.4.1999 to 6.4.2004) by [S.I. 1998/1871](https://www.legislation.gov.uk/uksi/1998/1871), [reg. 4](https://www.legislation.gov.uk/uksi/1998/1871/regulation/4)
[^c4156871]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c4156881]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c4156891]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c13262491]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8) restricted (31.7.1998 with effect as mentioned in [s. 76(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/1) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 76(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/5) [Sch. 8](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8) restricted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/4)
[^key-6f0789b13f6df87b83d37234dfc8c9f9]: [Sch. 3 para. 1](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/1) repealed (22.7.2004) (with effect in accordance with s. 42 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/3)
[^key-92de3236ed83dbf31cb3c265004cd592]: [Sch. 6 para. 2](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/2) repealed (22.7.2004) (with effect in accordance with s. 42 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/3)
[^key-3aa504bb87e3ec0b5fed407e65ad9b55]: S. 22(5) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-7b6073990c3b6f18b875358fd5d79ef0]: S. 24(10) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-85402a9c3d2652264761a722e08ce6e5]: S. 30(5)(a) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-f978685f35c2de34c06f60268f0dc08b]: S. 30(6) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-37f0379321d004a43380473bc36c33d4]: Words in s. 30(9) inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 496(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/496/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-bfff500bca8bd27c70bbffe7007b4945]: Words in s. 30(10)(a) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 496(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/496/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-4229c444ca99c2e081bfea85f54f76b7]: [Sch. 4 para. 4](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-ea2d553dbbb872621243958b3460270f]: [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/5) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-377693e8cf6ef62b70c287ed542d6d5c]: [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/6) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-cc4ca35a151a737a678519eb6549b2b9]: [Sch. 4 para. 10](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/10) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3488cf3952721762a22266a3b818b1dd]: [Sch. 4 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/13) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-4e0811c551703a8bd2e633782c78be73]: [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/14) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-9e475462dacf9ba84c796662c572b15f]: [Sch. 4 para. 17](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/17) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-fff401c1bcb213080ac6743d8389bd80]: [Sch. 4 para. 27](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/27) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-dce940efdfe5662a6e689d6ff9ea6072]: S. 48 repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 26 Pt. 3(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/4)
[^key-654f053ac8a3f56abd40c7a0a5f62f98]: [Sch. 3 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/13) repealed (31.12.2006) (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [reg. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2006/3271/schedule/part/1)
[^key-f3b55db3cd1371315ce9be6423543012]: [S. 15(1)](https://www.legislation.gov.uk/ukpga/1997/58/section/15/1) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-56f4d63dbd698ba3beb748cd93d55c09]: [S. 16](https://www.legislation.gov.uk/ukpga/1997/58/section/16) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1288f96f1fe17b8ec0083ec2c2c4804e]: [S. 25(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/2)[(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/3)[(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/4) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-20331a037f7e61c72f0b928085af6d03]: [S. 29](https://www.legislation.gov.uk/ukpga/1997/58/section/29) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 378](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/378), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c08eb3a5c0a61a6fc2c649d18f8b723b]: [S. 31](https://www.legislation.gov.uk/ukpga/1997/58/section/31) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3ea322eea7efbf632cb87ab374624cc7]: [S. 32](https://www.legislation.gov.uk/ukpga/1997/58/section/32) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-438a759e796df8b89f16f53f16e9fe42]: S. 33(1) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7b06a5010e253b1689703cc0daaedf44]: [S. 37(2)-(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/2) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1a09279e27b7a30c1db1b86f6b691502]: [S. 37(7)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/7) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5d0e2395fca874440c4a1f113939aac8]: Words in [s. 37(8)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/8) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f8e6f64268134653125c7c2b4e695498]: [S. 37(9)-(13)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/9) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c1ffdbfcb423c3a95ba07238cf4aecc8]: [Sch. 4 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/12) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-55a30cc6f32234c7b1db85ea2b4cb4cd]: [Sch. 4 para. 15](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/15) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-39aec8f3e489f670b6d6f531cf4ec2a9]: [Sch. 4 para. 20](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/20) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2b0869d55a26c0813efe095a263a4a91]: [Sch. 4 para. 22](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/22) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-a36f2dd25281ae38b6a7033f9ff75437]: [Sch. 3 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/3) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-d60efb6dcca3215346d357387306aa39]: [Sch. 3 para. 6(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/3) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-3e96a916e6d10b5f32749901b79cccc7]: [Sch. 3 para. 15](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/15) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/8)
[^key-684e7f7a4ec083354b01b5dec8240261]: [S. 26](https://www.legislation.gov.uk/ukpga/1997/58/section/26) omitted (21.7.2008) (with effect in accordance with s. 66(8) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(i)(i)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/i/i)
[^key-37fe3a187b740fab175e6263765ff700]: [Sch. 4 para. 24](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/24) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/b)
[^key-00235ab7ff46b9c2dce6bd22f439b803]: [Sch. 4 para. 25](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/25) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/b)
[^key-b6ff45b7d41ce4cd81c4de68f76fff4c]: [Sch. 6 para. 14](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/14) omitted (21.7.2008) (with effect in accordance with s. 66(8) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(i)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/i/ii)
[^key-ed06bab6db052238019bc534bcdf13a5]: [S. 21](https://www.legislation.gov.uk/ukpga/1997/58/section/21) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-1aff68d088cdf179375ebe611abe5cfc]: [S. 24(1)-(9)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/1) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-eebc2c3d2f9c7417f0c295f4e3d60fb1]: [S. 33(2)-(11)](https://www.legislation.gov.uk/ukpga/1997/58/section/33/2) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-4ffc411e6f70cd5d16147ffeafe4b454]: [S. 40](https://www.legislation.gov.uk/ukpga/1997/58/section/40) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 450](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/450), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-97b3021efddb3652d38ddfe44db5cb17]: [Sch. 6 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/12) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-4b430f6c51eb224af93c853af4c45e61]: [Sch. 6 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/13) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-b10994a5fb36aa87f0af82a3d4240e09]: [S. 22(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/22/2) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 14 para. 30(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/14/paragraph/30/a)
[^key-275a1335d0f63077033bdeb6269fccc0]: [S. 22(3)(a)](https://www.legislation.gov.uk/ukpga/1997/58/section/22/3/a) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 14 para. 30(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/14/paragraph/30/a)
[^key-0c15de831373cf85a88f66a842eba050]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1997/58/schedule/7) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9c8ffb21d1fb930528166d5ce1db9a6d]: [S. 18(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/18/2) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ab4940744299ff9f97a3a49c7c23f118]: [S. 27](https://www.legislation.gov.uk/ukpga/1997/58/section/27) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c47dfeae0f17acbcc58a2c9ae921bba5]: S. 30(2)(3) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-77483847325207d0e332e6a69e35dc25]: Words in s. 30(9) substituted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 52(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/52/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-5c3f097ce30c6f8b281c21b6f2517227]: Words in s. 30(10)(a) substituted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 52(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/52/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-2682ab2beb3dd1470fb1d3d4f227603a]: [S. 39](https://www.legislation.gov.uk/ukpga/1997/58/section/39) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b1ebda01164a365265ef0d98eb1e011f]: [S. 41](https://www.legislation.gov.uk/ukpga/1997/58/section/41) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bf8b008aa04fd4e70130274f3c3da228]: [Sch. 4 para. 11](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/11) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-324fa8313d0fa8b8d004c77719b8ce65]: [Sch. 4 para. 16](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/16) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-61e938ca59bafe2d9af6db54644189e7]: [Sch. 4 para. 21](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/21) repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-042fd2d93086f7f769ff93f1265b3a6d]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1997/58/schedule/5) repealed (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 26 para. 1(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/26/paragraph/1/1)
[^key-f99466a4ad09401e0a282fedba19ad93]: [S. 35](https://www.legislation.gov.uk/ukpga/1997/58/section/35) repealed (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 26 para. 1(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/26/paragraph/1/1)
[^key-428ba824a9b937bf814b36541da4e04f]: [S. 50(1)](https://www.legislation.gov.uk/ukpga/1997/58/section/50/1) repealed (30.12.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 88(8)(b)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/8/b)[(9)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/9) (with [s. 88(10)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/10)); [S.I. 2011/2934](https://www.legislation.gov.uk/uksi/2011/2934), [art. 2](https://www.legislation.gov.uk/uksi/2011/2934/article/2)
[^key-4b26d3a7a0b3e4996715c8d9564689c7]: [S. 50(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/50/3) repealed (30.12.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 88(8)(b)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/8/b)[(9)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/9) (with [s. 88(10)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/10)); [S.I. 2011/2934](https://www.legislation.gov.uk/uksi/2011/2934), [art. 2](https://www.legislation.gov.uk/uksi/2011/2934/article/2)
[^key-96e1df48eadb29d19db370cfd0a93ff0]: [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/9) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Payments to companies under section 687 of the Taxes Act 1988.
#### Rates of tax applicable to Schedule F income etc.
#### Trusts.
#### Estates of deceased persons in administration.
#### Carry-back of loan relationship deficits.
#### Interest to be paid gross.
#### Paying and collecting agents.
#### Carry-back of trading losses.
#### Statutory effect of resolutions etc.
#### Statutory effect of resolutions etc.
#### Stamp duty on conveyance or transfer on sale.
#### Interpretation.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in relation to distributions made on or after 2nd July 1997.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in relation to distributions made on or after 2nd July 1997.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Charge to windfall tax.
#### Rates of tobacco products duty.
#### Payments where vehicle information transmitted electronically.
#### Limit on relief for interest for 1998-99.
#### Losses etc not to be set against surplus franked investment income.
#### Estates in administration: distributions to which s.233(1) applies.
#### Withdrawal of relief on medical insurance premiums.
#### Losses etc not to be set against surplus franked investment income.
#### Purchase and sale of securities.
#### Carry-back of trading losses.
#### Rates of tax applicable to Schedule F income etc.
#### Carry-back of loan relationship deficits.
#### Estates of deceased persons in administration.
#### Tax credits and taxation of distributions: miscellaneous provisions.
#### Foreign income dividends.
#### Paying and collecting agents.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Lloyd’s underwriters.
#### Lloyd’s underwriters.
#### Insurance companies and friendly societies.
#### Stamp duty on conveyance or transfer on sale.
#### Statutory effect of resolutions etc.
#### Statutory effect of resolutions etc.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Restrictions on group relief.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
#### Insurance companies and friendly societies.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Rates of tax applicable to Schedule F income etc.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Interpretation.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Payments to companies under section 687 of the Taxes Act 1988.
#### Rates of tax applicable to Schedule F income etc.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Stamp duty on conveyance or transfer on sale.
#### Statutory effect of resolutions etc.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Rates of tax applicable to Schedule F income etc.
#### Foreign income dividends.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Carry-back of loan relationship deficits.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.
These repeals have effect in relation to distributions made on or after 2nd July 1997.
2011-12-30
Finance (No. 2) Act 1997
2011-07-19
Finance (No. 2) Act 1997
2010-04-01
Finance (No. 2) Act 1997
2009-07-21
Finance (No. 2) Act 1997
2009-04-01
Finance (No. 2) Act 1997
2008-07-21
Finance (No. 2) Act 1997
2007-07-19
Finance (No. 2) Act 1997
2007-04-06
Finance (No. 2) Act 1997
2007-03-29
Finance (No. 2) Act 1997
2006-12-31
Finance (No. 2) Act 1997
2006-07-19
Finance (No. 2) Act 1997
2005-04-07
Finance (No. 2) Act 1997
2005-04-06
Finance (No. 2) Act 1997
2004-12-02
Finance (No. 2) Act 1997
2004-07-22
Finance (No. 2) Act 1997
2003-07-10
Finance (No. 2) Act 1997
2002-07-24
Finance (No. 2) Act 1997
1997-07-31
Finance (No. 2) Act 1997
original version
Text at this date