Number 7/1976: THIRD SCHEDULE Enactments Repealed PART I Income Tax

7 1976

CORPORATION TAX ACT, 1976

THIRD SCHEDULE

Enactments Repealed

PART I

Income Tax

Number and Year	Short Title	Extent of Repeal
(1)	(2)	(3)
No. 6 of 1967	Income Tax Act, 1967 .	In section 1 (1), the definitions of “annuity fund”, “foreign life assurance fund” and “life assurance business”.
		Section 64.
		In section 75 (2), the words “(i) income or profits chargeable under section 215,”.
		In section 76 (2), the word “or” at the end of paragraph (a); paragraph (b).
		Section 76 (7) and (8).
		Section 108.
		Part X.
		Section 219 (2).
		Section 220 (6).
		Section 221.
		Section 237.
		In section 316 (2), the words “221 (2) (b),” and “363, or 435”.
		Chapter III of Part XIX.
		Section 347.
		In section 371 (7) (c), the words “or fluctuates only in accordance with the rate of income tax”.
		Part XXV.
		In section 432 (3) (a), the words “or paragraph 2 of Schedule 16”.
		Section 435.
		Chapter I of Part XXX.
		Chapter II of Part XXXVI.
		In section 543, the words “(a) the assessment, charge, collection and recovery of tax under section 530 or (b)”.
		Schedule 16.
No. 21 of 1969	Finance Act, 1969 .	Section 20 .
No. 19 of 1972	Finance Act, 1972 .	In section 16 (4), the words “and of the provisions of section 214 of the Income Tax Act, 1967 , relating to expenses of management” and the words “or expense of management”.
No. 19 of 1973	Finance Act, 1973 .	Section 11 .
		Section 24 (2).
		In section 24 (8), the words “and (2)”.
		In section 26, the words “or (c) to be taken into account for the purposes of a management expenses claim under section 214 of the Income Tax Act, 1967 ,”.
No. 17 of 1974	Finance (Taxation of Profits of Certain Mines) Act, 1974 .	Sections 13 , 14 , 15 and 16 .
No. 27 of 1974	Finance Act, 1974 .	The proviso to section 4 .
		In section 5 (1), the words “, or that there may be deducted from any dividend the tax appropriate thereto”. The proviso to section 5 (1).
		Section 23.
		Section 54 (4).
No. 6 of 1975	Finance Act, 1975 .	Sections 5 , 18 and 30 .

The repeals in this Part of this Schedule shall not affect the liability to income tax for years of assessment ending on or before the 5th day of April, 1976, or the assessment, collection or recovery of that tax or of interest thereon or other proceedings relating to that tax or interest.

PART II

Corporation Profits Tax

Number and Year	Short Title	Extent of Repeal
(1)	(2)	(3)
10 and 11 Geo. V, c. 18	Finance Act, 1920.	Part V.
11 and 12 Geo. V, c. 32	Finance Act, 1921.	Sections 55 and 57.
12 and 13 Geo. V, c. 17	Finance Act, 1922.	Section 43
No. 20 of 1932	Finance Act, 1932.	Section 47.
No. 14 of 1941	Finance Act, 1941.	Sections 34, 36 (4) and 45 (2).
No. 18 of 1944	Finance Act, 1944.	Sections 11, 12 and 15.
No. 15 of 1946	Finance Act, 1946.	Section 24.
No. 13 of 1949	Finance Act, 1949.	Paragraph 3 of Part II of the Fifth Schedule.
No. 21 of 1953	Finance Act, 1953.	Part IV so far as it is unrepealed.
No. 8 of 1956	Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 .	Sections 11 and 12 so far as they are unrepealed.
No. 47 of 1956	Finance (Miscellaneous Provisions) Act, 1956 .	Section 2 .
		Parts II and III so far as they are unrepealed.
		Section 20.
No. 20 of 1957	Finance Act, 1957.	Section 22.
No. 25 of 1958	Finance Act, 1958.	Section 45.
		Parts VIII and IX and the Third Schedule so far as they are unrepealed
No. 28 of 1958	Finance (Miscellaneous Provisions) Act, 1958 .	Part II so far as it is unrepealed.
No. 18 of 1959	Finance Act, 1959 .	Parts V and VI so far as they are unrepealed.
No. 19 of 1960	Finance Act, 1960 .	Part IV so far as it is unrepealed.
No. 15 of 1962	Finance Act, 1962.	Sections 12, 13 and 14 so far as they are unrepealed.
No. 23 of 1963	Finance Act, 1963.	Section 38.
		Parts VII and VIII and section 98 so far as they are unrepealed.
		Fourth Schedule.
No. 15 of 1964	Finance Act, 1964 .	Part V .
		Sections 30 and 31 so far as they are unrepealed.
No. 22 of 1965	Finance Act, 1965.	Sections 33 and 35.
		Sections 64 and 65 so far as they are unrepealed.
No. 6 of 1967	Income Tax Act, 1967 .	Section 1 (5).
		In section 555 (1) (e), the words “or, in relation to corporation profits tax, accounting periods ending before the 6th day of April, 1967,” and the words “or accounting period”.
		In section 556, the words “or corporation profits tax”.
		In section 559 (1), the words “and corporation profits tax”.
No. 17 of 1967	Finance Act, 1967 .	Section 21 .
No. 7 of 1968	Finance (Miscellaneous Provisions) Act, 1968 .	Sections 13 and 15 .
No. 33 of 1968	Finance Act, 1968 .	Part IV .
		Section 48 (4).
No. 21 of 1969	Finance Act, 1969 .	Part VI .
		In section 63, the words “and corporation profits tax”.
No. 14 of 1970	Finance Act, 1970 .	In section 21 (5), the words “or of Part V of the Finance Act, 1920, as amended or extended by subsequent enactments”.
		In section 21 (6), the words “or accounting period” in each place where they occur.
		Section 24 (2) (b).
No. 23 of 1971	Finance Act, 1971 .	Sections 46 , 49 and 50 .
No. 19 of 1972	Finance Act, 1972 .	Section 43 so far as it relates to corporation profits tax.
No. 19 of 1973	Finance Act, 1973 .	In section 30 (4) (a), the words “(including assessments and adjustments of assessments to corporation profits tax)”.
		In section 33 (1) (d), the words “or corporation profits tax, as appropriate, and ‘for tax purposes’ means for purposes of any of the said taxes”.
		In section 33 (6), the words “and for the purposes of corporation profits tax as respects any profits arising on or after the 1st day of April, 1973”.
		In section 34 (2), the words “, and of the enactments relating to corporation profits tax”.
		In section 35, the words “or of the enactments relating to corporation profits tax”.
		Section 37.
		In section 98 (2), the words “and (so far as relating to corporation profits tax) shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part”.
		In paragraph 7 of the Third Schedule, the words “or the enactments relating to corporation profits tax”.
No. 17 of 1974	Finance (Taxation of Profits of Certain Mines) Act, 1974 .	In section 10 (1), the words “and the Acts relating to corporation profits tax”.
		In section 10 (2), the words “or any particular accounting period”.
		In section 10 (3), the words “or accounting period” and the words “and as a deduction in computing the profits of the said trade for purposes of corporation profits tax for that accounting period”.
		Sections 12 and 17.
No. 27 of 1974	Finance Act, 1974 .	Section 27 (7).
		In section 41 (2), the words “and of the enactments relating to corporation profits tax”.
		Section 53.
		Section 56 (3) (a).
		In section 74 (1), the words “‘the Acts relating to corporation profits tax’ means Part V of the Finance Act, 1920, and the enactments amending or extending that Part;” and the words “and the Acts relating to corporation profits tax”.
		In section 74 (2), the words “or any particular accounting period”.
		In section 74 (3), the words “or accounting period”, the words “and as a deduction in computing the profits of the said trade for purposes of corporation profits tax for that accounting period” and the words “or amounts”.
No. 6 of 1975	Finance Act, 1975 .	Section 21 (8).
		In section 28 (1), the words “(a) section 14 of the Finance Act, 1962,”, and the words “and 50 (2)”.
		In section 28 (3), the words “, corporation profits tax”.
		In paragraph 2 of the Second Schedule, the words “or section 25 of the Finance Act, 1964 ,” and the words “or (b) for a company's accounting period ending after the 5th day of April, 1975, for the purposes of corporation profits tax,”.
		In paragraph 3 of the Second Schedule, the words “and accounting periods” and the words “or a company's accounting period ending on or before the 5th day of April, 1975”.

The repeals in this Part of this Schedule shall not affect the liability to corporation profits tax for accounting periods ending on or before the 5th day of April, 1976, or the assessment, collection or recovery of that tax or of interest thereon or other proceedings relating to that tax or interest.

PART III

Income Tax and Corporation Profits Tax

Number and Year	Short Title	Extent of Repeal
(1)	(2)	(3)
No. 33 of 1968	Finance Act, 1968 .	Sections 34 and 36 .
No. 19 of 1973	Finance Act, 1973 .	Section 39 .
No. 27 of 1974	Finance Act, 1974 .	Section 68 .

The repeals in this Part of this Schedule shall not affect the liability to income tax for years of assessment ending on or before the 5th day of April, 1976, or the liability to corporation profits tax for accounting periods ending on or before that date, or the assessment, collection or recovery of either of those taxes or of interest thereon or other proceedings relating to those taxes or that interest.