HC Deb 27 January 1988 vol 126 cc446-50
The Attorney-General

I beg to move amendment No. 38, in page 985, line 33, column 2, leave out 'and (6)(a)' and insert ',(6) and (7)(a)'.

The Second Deputy Chairman

With this it will be convenient to take Government amendments Nos. 39 to 139.

The Attorney-General

As this is such a prodigious number of amendments, perhaps I should state that other Acts refer to specific enactments the references to which are rendered out of date by this consolidation. Schedule 29 amends those references to bring them into conformity with this consolidation. In other words, it achieves translations. It will be for the convenience of the Committee if we take the amendments together.

Amendment agreed to.

Amendments made: No. 39, in page 985, line 41, column 1, leave out '602(2)' and insert '602'.

No. 40, in line 48, column 2, leave out '602(2)' and insert '602'.

No. 41, in line 49, column 2, leave out '605(2)(a)' and insert '605(3)(a)'.

No. 42, in page 986, line 29, leave out '602(2)' and insert '602'.

No. 43, in line 31, leave out 'that subsection' and insert 'subsection (2) of that section.'.

No. 44, in line 42, after '267(3C)', insert 'or 278(5)'.

No. 45, leave out lines 44 and 45 and insert— `(c) in subsection (4), in paragraph (a) for "85 of the Finance Act 1972" there shall be substituted "239 of the principal Act", and in aragraph (b) for "85" there shall be substituted "239"; and'.

No. 46, in page 988, leave out lines 9 and 10 and insert—

'15. In the Capital Gains Tax Act 1979—

  1. (a) for "the Taxes Act", in each place where it occurs except sections 1, 31 and 34(4)(a), the definition of "the Taxes Act" in section 155(1) and paragraph 6(8) of Schedule 1 and any provision mentioned in paragraph (b) below, there shall be substituted "the Taxes Act 1988";
  2. (b) in sections 16, 26, 29A, 32, 35, 75, 84, 87, 98, 107 and 136(10), paragraphs 4 and 5 of Schedule 5 and paragraphs 12 and 21 of Schedule 6 for "the Taxes Act" there shall be substituted "the Taxes Act 1970";
and in addition the 1979 Act shall have effect subject to the amendments specified in relation thereto in paragraphs 16 to 28 and 32 below.'.

No. 47, in page 999, line 8, after '333', insert `of the Taxes Act 1988'.

No. 48, in page 1000, line 5, leave out '619(7)' and insert `620(9)'.

No. 49, in line 10, leave out '(2)' and insert '(5)'.

No. 50, leave out lines 12 to 19.

No. 51, in line 22, leave out '579' and insert '519'.

No. 52, in line 27, at end insert—

'5(1)(c) from "243(6)" to "1972" 8(5) of the Income and Corporation Taxes Act 1988
5(2) from "the said" to "1972" sections 8(5) and 822 of the 1988 Act (over-deductions from preference dividends before passing of annual Act)'.

No. 53, in page 1001, line 3, at end insert— '12(3) 154 or 251(1) 113 or 337(1)'.

No. 54, in line 12, after '134', insert `(twice)'.

No. 55, in line 24, after '348', insert 'or 349(1)'.

No. 56, in line 26, at end insert— '85(4) 111 54'.

No. 57, in page 1002, line 1, at end insert—

`2, para. 8(1) (c) 78(1) or 306(1) of the principal Act 32(1) of the principal Act or section 306(1) of the Income and Corporation Taxes Act 1970'.

No. 58, in line 7, at end insert—

61(1)(c) 463 706'.

No. 59, leave out line 20 and insert—

'30 47 or 48 (twice) 824 or 825 of the principal Act or section 47'.

No. 60, in line 24, leave out '349' and insert '350'.

No. 61, in page 1003, line 6, leave out '(6)' and insert `(5)'

No. 62, in line 7, leave out 'that subsection' and insert `section 615(3) of that Act'.

No. 63, in line 9, leave out '(6)' and insert '(5)'.

No. 64, in column 3, leave out lines 15 and 16 and insert 'section 102, 113(5), 263(5) and (6), 343(10) or 783(9) of the principal Act, or paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970, or '.

No. 65, in line 19, column 3, at beginning insert `sections 6 to 12 and '.

No. 66, in line 26, leave out '5(3) ' and insert '5(4)'.

No. 67, in page 1004, line 6, leave out '5(3) ' and insert '5(4) '.

No. 68, in line 12, columns 2 and 3, leave out

'286(4) 419(3)'

and insert—

`286(5) 419(4)'.

No. 69, leave out line 22.

No. 70 in page 1005, line 2, after '204', insert `(three times)'.

No. 71, leave out line 6 and insert—

'last para. from "11" to "to the principal Act" 102, 113(5), 263(5) and principal Act" (6), 343(10) and 783(9) of the principal Act, to paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970'.

No. 72, in line 10, column 2, at beginning insert `Chapter'.

No. 73, in line 10, column 3, leave out 'III of Part XII' and insert 'section 468'.

No. 74, in line 11, column 3, at beginning insert `section'.

No. 75, in line 16, column 2, at beginning insert 'Chapter'.

No. 76, in line 16, column 3, leave out '111 of Part XII' and insert 'section 842'.

No. 77, leave out lines 24 and 25 and insert—

`540(2) 1979 1979 and any reference in this Act to the Taxes Act 1988 is a reference to the Income and Corporation Taxes Act 1988'.

No. 78, in page 1006, leave out line 22 and insert—

`44(6) 63 of the Finance (No. 2) Act 1987 404 of the Taxes Act'. Act 1987

No. 79, in line 23, leave out 'the Taxes Act 1988' and insert 'that Act'.

No. 80, in page 1007, line 10, after 'of', insert 'Part XIV of'.

No. 81, in line 12, at end insert—

`para. 13 533 of the Taxes Act 839 of that Act'.

No. 82, in line 17, at end insert—

'69(4) 80 34
134(2) 1970 1988'.

No. 83, in page 1009, line 6, column 1, leave out `(b)'.

No. 84, in line 6, column 2, leave out `(twice)' and insert `(three times)'.

No. 85, leave out line 11 and insert—

'para. 3(1) (d) section 174 sections 388 and 389'.

No. 86, in line 16, leave out '349' and insert '350'.

No. 87, in line 20, leave out '349' and insert '349(1)'.

No. 88, in page 1010, line 20, leave out '238(1)' and insert '231(5)'.

No. 89, in line 22, leave out '701(8)' and insert '701(9)'.

No. 90, in line 23, leave out '59(10)' and insert '58(10)'.

No. 91, in page 1011, line 2, leave out '41(3)' and insert `41(2)'.

No. 92, in line 12, at end insert—

`1(2) Taxes Act Taxes Act 1970 and Part VIII of the Taxes Act 1988'.

No. 93 leave out line 17.

No. 94, leave out line 20.

No. 95, in page 1012, leave out lines 4 and 5 and insert

'74(2) sub-paragraph (6) of the said paragraph 5 section 427(4) of the Taxes Act 1988
74(2) sub-paragraph (2)(b) of that paragraph section 426(2)(b) of that Act
74(5) formed part of the said paragraph 5 were included in sections 426 to 428 of the Taxes Act 1988.'.

No. 96, in line 9 at end insert—

'89(1) paragraph 1 of the said Schedule 8 section 251(2) of the Taxes Act 1988'.

No. 97 leave out line 15.

No. 98, in line 18, leave out '125(8)' and insert '124(8)'.

No. 99. leave out line 21.

No. 100, in page 1013, line 2, at end insert—

'155(2) 42(1)(2) 282(1) and (2)'.

No. 101, leave out lines 22 and 23.

No. 102, in line 26, column 2, at beginning insert 'subsections'.

No. 103, in page 1014, line 2, at end insert—

'64(9)(b) 154(2) or 155(1) of the Taxes Act 113(2) or 114(1) of the Taxes Act 1988'

No. 104, in line 3, leave out '66' and insert '65(5) , 66(5)'.

No. 105, in line 3, leave out 'Income and Corporation'.

No. 106, in line 5, at end insert—

'73(6) 533 of the Taxes Act 839 of the Taxes Act 1988'.

No. 107, in line 7, leave out '108(8)(b)' and insert `108(9)(b)'.

No. 108, in line 19, leave out '213(2)(a)' and insert '213(3)(a)'.

No. 109, in line 21, leave out '213(1)' and insert '213(2)'.

No. 110, leave out line 25 and insert—

'84(2) (4) of section 481 (5) of section 745'.

No. 111, in page 1015, line 10, column 3, leave out '345(1) (a)' and insert '345(1)'.

No. 112, leave out lines 15 and 16.

No. 113, in line 20, at end insert '1988'.

No. 114, in line 22, at end insert '1988'.

No. 115, leave out lines 23 and 24.

No. 116, in page 1016, line 9, at end insert—

'12, para. 3(3)(b) 341 of the Taxes Act 488 of the Taxes Act 1988
3(3)(e) Chapter III of Part XI of the Taxes Act Part XI of the Taxes Act 1988
3(3) 533 of the Taxes Act 839 of the Taxes Act 1988'.

No. 117, leave out lines 15 to 19.

No. 118, in line 23, after 'the', insert 'Income and Corporation'.

No. 119, in line 24, column 3, after 'the', insert 'Income and Corporation'.

No. 120, in line 24, at end insert—

'8, para.11(2) 533 of the Taxes Act 839 of the Income and Corporation Taxes Act 1988'.

No. 121, in page 1017, line 17, at end insert—

'113(8) 532 of the Taxes Act 838 of the Taxes Act 1988'.

No. 122, in line 27, column 2, at beginning insert `(5) of section'.

No. 123, in line 27, column 3, at beginning insert `(6) of section'.

No.124, in page 1018, leave out line 4.

No. 125, in line 5, at end insert—

'12(2)(c) II of Part I of the Finance (No.2) Act IV of Part XIV of the Taxes Act 1988 1987
13(4)(b) the Finance Act 1978 Schedule 9 to the Taxes Act 1988
21(3) 230 of the Taxes Act 657 of the Taxes Act 1988
72(4) Finance Act 1978 Taxes Act 1988
86(3) Finance Act 1978 Taxes Act 1988'.

No. 126, in line 9, at end insert—

'96 234(3) of the Taxes Act 210(4) of the Taxes Act 1988'.

No. 127, leave out lines 12 and 13 and insert—

'151(1) 218 of the Taxes Act 615(3) of the Taxes Act 1988'.

No. 128, line 19, column 2, at end insert 'of the Taxes Act'.

No. 129, in line 19, column 3, at end insert 'of the Taxes Act 1988'.

No. 130, leave out line 21 and insert—

'174(1)(a) VII of Part II of the Finance Act 1984 V of Part VII of the Taxes Act 1988
174(1)(a) 92(3) 757(3)
174(1)(b) 1 of Schedule 9 to the Finance Act 1984 4 of Schedule 4 to that Act
174(1)(b) 2(2) 7(2)
178(1) 358 of the Taxes Act 468 of the Taxes Act 1988
204(5) from "478" to "1981" 739 or 740 of the Taxes Act 1988
272 52 of the Finance Act 1974 519 of the Taxes Act 1988
272 the definition of the Taxes Act "the Taxes Act 1970" means the Income and Corporation Taxes Act 1970;
"the Taxes Act 1988" means the Income and Corporation Taxes Act 1988;'.

No. 131, in line 26, at end insert—

'68(7) Taxes Act Income and Corporation Taxes Act 1970'.

No. 132, in page 1019, line 5, after '5(4)(a)', insert 6(d)'.

No. 133, in line 5, at end insert—

'19, para. 16(3) from "Part I" to "1983" Chapter III of Part VIII of the Taxes Act'.

No. 134, leave out lines 23 to 26.

No. 135, in page 1020, line 4, at end insert—

'In the Housing Associations Act 1985 c. 69
Section
62(2) 341 488
62(2) 1970 1988'.

No. 136, leave out lines 14 to 17.

No. 137, in line 21, at end insert—

'69(6) 535 of the Taxes Act 841 of the Taxes Act 1988'.

No. 138, in line 22, leave out '65(8)' and insert '78(9)'.

No. 139, in page 1021, line 8, at end insert—

'In the Insolvency Act 1986 c. 45
Sch. 6
para.1 204 of the Income and Corporation Taxes Act 1970 203 of the Income and Corporation Taxes Act 1988
para.2 69 of the Finance (No. 2) Act 1975 559 of the Income and Corporation Taxes Act 1988'. —[The Attorney-General.]

Schedule 29, as amended, agreed to.

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