TABLE OF DESTINATIONS - legislation

1 CORPORATION TAX ACT 2010 . TABLE OF DESTINATIONS . This TABLE shows how the enactments repealed or revoked by the Corporation Tax Act 2010 , except for those that just amend other enactments, are dealt with by the Act. If the provision is rewritten in the Act, there is a reference to the relevant section or sections of the Act in the Rewritten provision column. If the provision is not rewritten, this is indicated in the Remarks column. The following abbreviations are used in the TABLE . Acts of Parliament ICTA Income and Corporation Taxes Act 1988 (c. 1). FA 1989 Finance Act 1989 (c. 26). TCGA 1992 Taxation of Chargeable Gains Act 1992 (c. 12). F( )A 1992 Finance ( ) Act 1992 (c. 48). FA 2000 Finance Act 2000 (c. 17).

2 FA 2002 Finance Act 2002 (c. 23). FA 2006 Finance Act 2006 (c. 25). ITA 2007 Income Tax Act 2007 (c. 3). FA 2009 Finance Act 2009 (c. 10). TIOPA 2010 Taxation (International and Other Provisions) Act 2010 . Other Abbreviation Annex 1, Change 1 Change 1 in Annex 1 of the Explanatory Notes to the Corporation Tax Act 2010 . In this TABLE a reference to a particular provision, in the context of see of , is to that provision of Schedule 1 to the Act; and a reference to the commentary on a particular provision of the Act is to the commentary in the Explanatory Notes to the Act. Taxes Management Act 1970 (c. 9). Existing provision Rewritten provision Remarks 87A Interest on overdue corporation tax etc (3) Repealed in part: see (2) of 98 Special returns, etc ( TABLE ) Repealed in part: see of 159.

3 Oil Taxation Act 1975 (c. 22). Existing provision Rewritten provision Remarks 21 Citation, interpretation and construction (2) Unnecessary so far as repealed (see of ): the definition of the Taxes Act is not needed following amendments made in to 163 of Finance Act 1982 (c. 39). Existing provision Rewritten provision Remarks Supplementary provisions relating to APRT. (7) 302(2), (3) The repeal in this Schedule has effect for corporation tax purposes only: see TIOPA. 2010 for a corresponding repeal for other purposes. Administration of Justice Act 1985 (c. 61). Existing provision Rewritten provision Remarks Incorporated practices: supplementary provisions (3) Repealed in part: see of Income and Corporation Taxes Act 1988 (c.)

4 1). Existing provision Rewritten provision Remarks 6 The charge to corporation tax and exclusion of income tax and capital gains tax (4) 36(4), 37(3), 62(3), 188(1), (2), 190(2), 626(5), 673(5), 939(5), 957(2), 1070(6), 1071(3), (4), (6). 7 Treatment of certain payments and repayment of income tax (2) 967(1), (2), (3). (3) (4) 967(4). 11 Companies not resident in the United Kingdom (3) 968(1), (2). (4) 160. Income and Corporation Taxes Act 1988 (c. 1) (continued). Existing provision Rewritten provision Remarks 13 Small companies' relief (1) 3(2), (3), 18. (2) 19(1), (2), (3), 20(1), (2). (3) 24(2), (3). (4) 25(3), (4), (5), 27(1), (2). (4A) 27(3), (5). (4B) 27(3). (4C) 27(4), (6). (5) 25(1), (2). (6) 24(4). (7) 32(1), (2), (3).

5 (7A) 32(3). (8) 18, 19(2), 20(2). (8AA) Unnecessary. (8AB) 1126(3), (4). 13ZA Interpretation of section 13(7). (1) 33(3). (2) 33(1), (2). (3) 33(4), (5), (6). (4) 33(7). 13A Close investment-holding companies (1) 34(1). (2) 34(1), (2), (3), (4). (3) 34(6). (4) 34(5). (5) 34(7). (6) 1176(1). 14 Advance corporation tax and qualifying distributions (2) 1136(1), (2). 161. Income and Corporation Taxes Act 1988 (c. 1) (continued). Existing provision Rewritten provision Remarks 24 Construction of Part II. (1) 862(2), (3), (4), (5), 1166(1) The repeals in this section have effect for corporation tax purposes only: see TIOPA 2010 for corresponding repeals for other purposes. (5) 1166(1). (6) 862(5). 56 Transactions in deposits with and without certificates or in debts (3) Repealed in part: see commentary on section 486.

6 116 Arrangements for transferring relief (1) 958, 959(1), (2), (3), (4), (5). (2) 960(1), (2), (3). (3) 960(4). (4) 961(1), (2), (3). (6) 962(1). (7) 1176(1). 118 Restriction on relief: companies (1) 56(1), (2), (3), 59(1), (2), (3). (2) 56(1), (3), (4), (5), 58(1), (2), (3), 59(1), (3), (4), (5), , 24(1). (3) 57(2), (4), (5), (6), (7). 118ZB Restriction on relief: companies 59(1), (3), (5), 60(2), (7). 118ZC Member's contribution to trade (1) 60(2), (7). (2) 60(2), (7). (3) 60(2), (5), (6). (4) 60(8). 118ZD Carry forward of unrelieved losses (1) 61(1), (2), (2). (2) 61(1), (2), (2). 162. Income and Corporation Taxes Act 1988 (c. 1) (continued). Existing provision Rewritten provision Remarks (3) 61(3), (4), (2).

7 209 Meaning of distribution . (1) 999(1), 1030. (1A) 1031. (2) 1000(1), 1003(1), (2), 1004(1), (2), 1005, 1015(1), (2), (3), (4), (5), (6), 1017(2), (1), (2). (3) 1006, 1018(1), , 104. (3A) 1007(1), (2), (3), 1018(2), (3). (3AA) 1008(1), (2), (3), (4). (3B) 1017(1). (4) 1020(1), (2), (3). (5) 1002(2), (3), 1021(1). (6) 1002(1), (4), 1021(4), (5). (6A) 1019(1), (2), (3). (7) 1021(1), (2), (3). (8) 1003(3), 1004(3). (9) 1016(1), (2), (3). (10) 1017(4). (11) 1017(3). 209A Section 209(3AA): link to shares of company or associated company (1) 1009(1). (2) 1009(2). (3) 1010(1), (2), (3). (4) 1009(3). (5) 1011(1). (6) 1011(2). (7) 1011(3). 209B Section 209(3AA): hedging arrangements (1) 1012(1). (2) 1013(1). (3) 1012(2).

8 163. Income and Corporation Taxes Act 1988 (c. 1) (continued). Existing provision Rewritten provision Remarks (4) 1013(2), (3). (5) 1013(4), (5). (6) 1013(6). (7) 1013(7). (8) 1014(1), (2), (3), (4), (5), (6). (9) 1013(8). 210 Bonus issue following repayment of share capital (1) 1022(1), (2), (3), (4), (1). (2) 1023(3), (2), (3). (3) 1023(1), (2), (4). (4) 1023(4), (5). 211 Matters to be treated or not to be treated as repayments of share capital (1) 1026(1), (2), 1027(1), (2), (4), (1), (2), (3). (2) 1026(3). (3) 1027(3). (4) 1026(4). (5) 1025(1), (2). (6) 1025(3). (7) 1024. 212 Interest etc. paid in respect of certain securities (1) 1032(1). (2) (1), (2). (3) 1032(2). 213 Exempt distributions (1) 1074(1), (2).

9 (2) 1075(1), 1076, 1077(2). (3) 1075(2), 1076, 1077(1), 1079, 1080(2), (3). (4) 1081(1). (5) 1081(2). (6) 1082(1), (2). 164. Income and Corporation Taxes Act 1988 (c. 1) (continued). Existing provision Rewritten provision Remarks (7) 1082(4). (8) 1083(1), (2), (3), (4), (5). (9) 1084(2). (10) 1081(3). (11) 1081(4), (5), (6), (7). (12) 1082(3), 1084(1), 1085(1), (2), (3). 213A Exempt distributions: division of business (1) 1075(1), 1078(1), (2). (2) 1075(2). (3) 1079, 1080(4). 214 Chargeable payments connected with exempt distributions (1) 1028(1), 1086(1), (2), (3), 1087. (1A) 1086(4), (5). (1B) 1086(2). (2) 1028(3), 1088(1), (2), (3), (4), (5), (6), 1089(3), (4), (5). (3) 1028(3), 1088(1), 1089(1), (2), (3), (4), (5), (6).

10 (4) 1090(1), (2). (5) 1090(3). (6) 1086(6). 215 Advance clearance by Board of distributions and payments (1) 1091(1), (2). (2) 1092(1), (2), (3). (3) 1092(4), (5). (4) 1086(6). (5) 1093(1), (2), (3), (4). (6) 1094(1). (7) 1094(2), (3), (4), (5). (8) 1094(6), (7). 216 Returns (1) 1095(1), (2), (3). 165. Income and Corporation Taxes Act 1988 (c. 1) (continued). Existing provision Rewritten provision Remarks (2) 1096(1), (2), (8). (3) 1096(3), (4), (6), (7), (8). (4) 1096(5). 217 Information (4) 1097(1), (2). 218 Interpretation of sections 213 to 217. (1) 1028(3), 1075(2), 1098(1), (2), (3), 1099(1), 1117(1). (2) 1099(2). (3) 1099(3), (4). (4) 1176(1). 219 Purchase by unquoted trading company of own shares (1) 1033(1), (2), (3), (5).