SCHEDULES

SCHEDULE 3U.K.Repeals and revocations

Part 2 U.K.Repeals having effect in relation to shares issued after 5 April 2007

ReferenceExtent of repeal or revocation
Income and Corporation Taxes Act 1988 (c. 1)In Part 7, Chapter 3 except section 305A.
Finance Act 1988 (c. 39)Section 53.
Finance Act 1989 (c. 26)

Section 149(4)(b).

Section 170(3).

Finance Act 1993 (c. 34)Section 111.
Finance Act 1994 (c. 9)

Section 137(1) and (2).

In Schedule 15, paragraphs 1 to 19 and 21 to 27.

Finance Act 1995 (c. 4)Section 66.
Finance Act 1996 (c. 8)

In Schedule 20, paragraphs 22 and 23.

In Schedule 21, paragraph 7.

Finance Act 1997 (c. 16)

Section 74.

Schedule 8.

Finance Act 1998 (c. 36)

Section 70(1), (2) and (4).

Section 71.

Section 74(2)(a).

In Schedule 7, in paragraph 1, the words “291A(3)(f)(ii) (twice)”.

In Schedule 12, paragraphs 1, 2 and 5(1).

In Schedule 13, Part 1.

Finance Act 1999 (c. 16)Section 71.
Finance Act 2000 (c. 17)

In Schedule 16, paragraph 2.

Schedule 17, except paragraphs 7, 8 and 15(3)(b).

Finance Act 2001 (c. 9)

In Schedule 15—

(a)

Part 1,

(b)

paragraph 39,

(c)

in paragraph 40(2), the words “2 to 8, 10 to 14, 24,” and “Chapter III of Part VII of the Taxes Act 1988 and”, and

(d)

in paragraph 40(3), the words “15 to 21,” and “section 300 of the Taxes Act 1988 or”.

Finance Act 2002 (c. 23)

In section 103(4)(a), the words “297(5B)”.

In paragraph 4 of Schedule 9—

(a)

sub-paragraph (2)(a) and the “and” immediately after it, and

(b)

sub-paragraph (3).

In Schedule 17, paragraph 2.

Income Tax (Earnings and Pensions) Act 2003 (c. 1)In Schedule 6, paragraphs 37 and 38.
Finance Act 2004 (c. 12)

In Schedule 18, Part 1.

In Schedule 27, paragraph 4, except sub-paragraph (6)(b).

Income Tax (Trading and Other Income) Act 2005 (c. 5)In Schedule 1, paragraphs 126 and 127.
Finance Act 2006 (c. 25)

In section 91(1), the words “the enterprise investment scheme”.

In Schedule 14, paragraphs 1, 5 and 6.