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Part IX Tax Appeals etc. in Northern Ireland

Chapter Short title Extent of repeal
1970 c. 9. The Taxes Management Act 1970. In section 2(6), the second sentence.
In section 58, subsection (1), in subsection (2) the word “Special” and subsection (4).
Section 59.
In section 100(4), the words “(or, in Northern Ireland, the Special Commissioners)”.
1975 c. 22. The Oil Taxation Act 1975. In section 20(2), the words “or, in Northern Ireland, to a county court”.
In Schedule 2, in the Table in paragraph 1(1), in the entry relating to section 58(3) of the Taxes Management Act 1970, the words “Omit the references to section 59 and,”.
1975 c. 45. The Finance (No. 2) Act 1975. In section 45(3), the words “and section 59(6) (election for county court in Northern Ireland)” and the word “each”.
1978 c. 23. The Judicature (Northern Ireland) Act 1978. In Schedule 5, in Part II, in the entry relating to the Taxes Management Act 1970, the words “and 59(5)”.
S.I.1980/397 (N.I.3). The County Courts (Northern Ireland) Order 1980. In Schedule 1, in Part II, the entry relating to section 59(3) of the Taxes Management Act 1970.
1981 c. 35. The Finance Act 1981. In Schedule 17, in the Table in paragraph 18(1), in the entry relating to section 58(3) of the Taxes Management Act 1970, the words “Omit the reference to section 59 and”.
1988 c. 1. The Income and Corporation Taxes Act 1988. In Schedule 29, in the Table in paragraph 32, the entry relating to section 58(3)(b) of the Taxes Management Act 1970.

Subject to any provision made by an order under subsection (9) of section 134 of this Act, these repeals come into force on the day appointed under subsection (4) of that section but do not affect any proceedings which by virtue of subsection (5) of that section are unaffected by subsections (1) to (3) of that section.

Part X Inheritance Tax

Chapter Short title Extent of repeal
1984 c. 51. The Inheritance Tax Act 1984. Section 8(1A).
In section 24(1), paragraph (b) and the word “and” immediately preceding it.
In section 29(5), “(1)(b),”.
Section 206.
In section 226(3), the words “or, as the case may be, one year” and paragraph (b) and the word “or” immediately preceding it.
In section 236(1), paragraph (b) and the word “and” immediately preceding it.
1986 c. 41. The Finance Act 1986. In Schedule 19, paragraph 3(2).

These repeals have effect in relation to transfers of value made on or after 15th March 1988.

Part XI Stamp Duty

Chapter Short title Extent of repeal
54 &55 Vict. c. 39. The Stamp Act 1891. In Schedule 1, the whole of the heading “Unit Trust Instrument”.
8 &9 Geo. 6 c. 42. The Water Act 1945. Section 41(8).
9 &10 Geo. 6 c. 64. The Finance Act 1946. Section 53.
9 &10 Geo. 6 c. 17 (N.I.). The Finance (No.2) Act (Northern Ireland) 1946. Section 24.
10 &11 Eliz. 2 c. 44. The Finance Act 1962. Section 30.
10 &11 Eliz. 2 c. 17 (N.I.). The Finance Act (Northern Ireland) 1962. Section 3.
1963 c. 25. The Finance Act 1963. In section 65(2), the words “and in section 30 of the Finance Act 1962”.
1963 c. 22 (N.I.). The Finance Act (Northern Ireland) 1963. In section 14(2), the words “and in section 3 of the Finance Act (Northern Ireland) 1962”.
1968 c. 73. The Transport Act 1968. In section 160, subsections (2) and (3).
1971 c. 11. The Atomic Energy Authority Act 1971. Section 22(2).
1973 c. 51. The Finance Act 1973. Sections 47 to 49.
Schedule 19.
S.I. 1973/1323 (N.I. 18). The Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973. Articles 8 to 10.
Schedule 2.
1976 c. 40. The Finance Act 1976. Section 128.
1980 c. 26. The British Aerospace Act 1980. Section 3(6).
1980 c. 34. The Transport Act 1980. Section 46(6).
1980 c. 48. The Finance Act 1980. In Schedule 18, in paragraph 12, sub-paragraphs (2) and (3).
1980 c. 60. The Civil Aviation Act 1980. Section 4(7).
1981 c. 35. The Finance Act 1981. In section 110, the words “section 30 of the Finance Act 1962 and section 3 of the Finance Act (Northern Ireland) 1962”.
1981 c. 38. The British Telecommunications Act 1981. In section 81, subsections (2) and (3).
1981 c. 56. The Transport Act 1981. In Schedule 1, paragraph 4.
In Schedule 4, paragraph 7(1).
1982 c. 25. The Iron and Steel Act 1982. Section 13(2).
1984 c. 12. The Telecommunications Act 1984. Section 61(7).
Section 63(5).
1984 c. 32. The London Regional Transport Act 1984. In section 64, subsections (1) to (6) and (8).
1984 c. 59. The Ordnance Factories and Military Services Act 1984. Section 13(3).
1985 c. 6. The Companies Act 1985. Section 161.
1985 c. 9. The Companies Consolidation (Consequential Provisions) Act 1985. In Schedule 2, the entry relating to the Finance Act 1973.
1985 c. 67. The Transport Act 1985. In section 131, subsections (1) to (5).
1986 c. 31. The Airports Act 1986. In section 76, subsections (1), (2) and (5).
1986 c. 44. The Gas Act 1986. Section 51(7).
Section 52(5).
S.I. 1986/1032 (N.I.6). The Companies (Northern Ireland) Order 1986. Article 171.
S.I. 1986/1035 (N.I.9). The Companies Consolidation (Consequential Provisions) (Northern Ireland) Order 1986. In Part I of Schedule 1, the entry relating to the Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973.

These repeals have effect from 22nd March 1988.