Finance Act 1965

Part IV U.K. Repeals related to Corporation Tax etc.

Session and Chapter	Short Title	Extent of Repeal
3 & 4 Geo. 6. c. 29.	The Finance Act 1940.	Section 49, except as provided by section 88(1) of this Act.
7 & 8 Geo. 6. c. 23.	The Finance Act 1944.	Sections 37 and 39, except as provided by section 88(1) of this Act.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.	The Income Tax Act 1952.	Section 153(3) and (4).
		Section 171.
		Sections 184 to 186.
		Section 199(1)(d), together with “and” at the end of paragraph (c).
		Section 201.
		Section 245.
		In section 246 subsection (1) and the proviso to subsection (2).
		Section 247 (except as applied by section 28(8) of the Finance Act 1960).
		Section 248(1).
		Section 249(2)(c).
		In section 250 subsection (1) and in subsection (3) the words “under this section”.
		Sections 251 to 257.
		In section 258, in subsection (1) the words “in the case of an investment company”, subsection (2), and subsection (3) from the beginning to the words “Provide d that”.
		In section 259(1), in subsection (1) the words from the beginning to “investment company” and the words “under section 248 of this Act”, and subsection (2).
		Section 260(5).
		Sections 261, 262 and 263.
		In section 264 the word “investment” in both places.
		Section 277(1).
		Section 316(3).
		Section 322(4).
		In section 333(1) the words “Part I of the Eleventh Schedule to this Act and to”.
		Section 350.
		In section 351(1) the words “and for carrying out the provisions of the last preceding section”, and paragraph (b), together with the “and” at the end of paragraph (a).
		Section 425, except subsection (6).
		Section 426(3).
		Section 428.
		Section 438.
		Section 443.
		Sections 454 and 455.
		In section 484, in subsection (1) the words from “of the person” to “assets and” and the word “respectively”, and in subsection (2) the words “of any such owne r or”.
		Sections 493 and 494.
		Section 508(2).
		Schedule 11.
		In Schedule 16, in paragraph 5(2) the words “otherwise than under section 184 of this Act”, and paragraph 11.
		Schedule 22, Part II.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 33.	The Finance Act 1952.	Section 22(5).
		Section 25(2).
		Section 27(3).
		Section 68.
1 & 2 Eliz. 2. c. 34.	The Finance Act 1953.	Section 17(3).
		In section 20, in subsection (2), the words “by deduction or otherwise”, and subsections (5), (7) and (11).
2 & 3 Eliz. 2. c. 44.	The Finance Act 1954.	In section 17, subsections (1), (2), (3), (8) and (9), except as respects any relevant change occurring before the year 1966–67.
		Section 19.
		In section 30(3) the words from “and in their estimation” onwards.
		Schedule 3, except as respects any relevant change occurring before the year 1966–67.
4 & 5 Eliz. 2. c. 17.	The Finance (No. 2) Act 1955.	Section 4.
		Schedule 3.
4 & 5 Eliz. 2. c. 54.	The Finance Act 1956.	In section 17(4), the words from “and” onwards.
		Section 18.
		In section 24, in subsection (2) the words from the beginning to “management; and”, and subsection (5) from “and” onwards.
		Section 25.
5 & 6 Eliz. 2. c. 49.	The Finance Act 1957.	Sections 23 to 37.
		Schedule 4 except paragraph 4.
		Schedules 5 to 8.
6 & 7 Eliz. 2. c. 56.	The Finance Act 1958.	Sections 18 and 19.
		In Schedule 6 paragraph 2(e).
6 & 7 Eliz. 2. c. 58.	The Finance Act 1959.	In section 23(5), the words from “or at the time” to “reconstructions)” and the words “and which is not such a relevant change as aforesaid”.
		Section 24(4) and (5)(b).
		In section 26, in subsection (1), the words “or paragraph 3 of the Third Schedule to the Finance Act 1954”, and subsections (2) to (4).
8 & 9 Eliz. 2. c. 44.	The Finance Act 1960.	In section 20, in the proviso to subsection (1), the words from “a local authority” to “or by”, and subsection (2).
		In section 25(4) proviso, paragraph (a) from “and” onwards.
		In section 72, in subsection (4), paragraph (a) and in paragraph (b) the words from the beginning of sub-paragraph (i) to the words “Schedule D” in sub-paragraph (ii), subsection (8) from “(except” onwards, subsection (9) and in subsection (11) the definition of “management expenses claim”.
9 & 10 Eliz. 2. c. 36.	The Finance Act 1961.	Section 29.
10 & 11 Eliz. 2. c. 44.	The Finance Act 1962.	Section 19.
		Section 20.
1963 c. 25.	The Finance Act 1963.	Section 45.
		In Schedule 12, paragraph 14, paragraph 18(3) and paragraph 18(5) from the beginning to “thereof”.
1964 c. 37.	The Income Tax Management Act 1964.	In Schedule 2 the entries relating to sections 201, 249(2)(c), 262(5), 425, 438, 443 and 455 of the Income Tax Act 1952 and to the Finance Act 1957.
		In Schedule 4, in Part I of the Table, the entries relating to the Finance (No. 2) Act 1955 and the Finance Act 1957.
1964 c. 49.	The Finance Act 1964.	Section 15.
		Section 16(1)(b).

The above repeals shall not affect the operation of any enactment in relation to the year 1965–66 or earlier years of assessment.