Taxes Consolidation Act 1997 Schedule 31

Consequential amendments

Schedule 31 updates references in other enactments to repealed income tax, corporation tax and capital gains tax provisions, replacing them with the corresponding references in the Taxes Consolidation Act 1997 (TCA 1997).

• Amends Acts, statutory instruments and orders that contained references to provisions repealed by the TCA 1997, substituting the correct TCA 1997 cross-references.
• Covers a wide range of enactments from the Stamp Act 1891 through to the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996.
• Operates through a three-column table identifying the enactment amended, the old wording to be replaced and the new TCA 1997 wording to be substituted.
• Ensures that all legislative cross-references across the statute book point to the consolidated provisions rather than to the now-repealed originals.