Taxes Consolidation Act 1997 Schedule 30

Repeals

Schedule 30 lists the various enactments repealed by the Taxes Consolidation Act 1997 and the extent of each repeal.

• Schedule 30 sets out, in tabular form, the prior enactments that are wholly or partly repealed as a consequence of their consolidation into the TCA 1997.
• The table is arranged in three columns: the number and year of each Act, its short title, and the extent to which it is repealed.
• The repealed legislation spans from the Finance Act 1928 through to the Finance Act 1997 and includes all of the principal income tax, corporation tax and capital gains tax statutes enacted during that period.
• In many cases only specific Parts, sections or Schedules of a given Act are repealed, reflecting the fact that certain provisions (such as those relating to stamp duty, capital acquisitions tax or other non-consolidated taxes) remain in force outside the TCA 1997.