Finance Act, 1997
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Repeals and consequential amendments. |
156.—(1) The following provisions of Chapter VII of Part I of the Finance Act, 1991 , are hereby repealed— | |
(a) sections 54 and 55, | ||
(b) subparagraph (iii) of paragraph (a) of subsection (1), and the proviso to subsection (2), of section 56, | ||
(c) paragraph (a) of subsection (1), and subsection (2), of section 57, and | ||
(d) paragraph (a) of subsection (1), and subsection (2), of section 58. | ||
(2) Section 137 of the Income Tax Act, 1967 , is hereby amended in Part I of the Table to that section by the addition of “ Section 154 of the Finance Act, 1997”. | ||
(3) Section 33A of the Corporation Tax Act, 1976 , is hereby amended in subsection (1) by the substitution of “ section 42 of the Finance Act, 1994 , or section 150 of the Finance Act, 1997” for “or section 42 of the Finance Act, 1994 ”. | ||
(4) Section 56 of the Finance Act, 1991 , is hereby amended in paragraph (c) of subsection (1) by the substitution of “subparagraph (i) or (ii)” for “subparagraph (i), (ii) or (iii)”. |