Taxes Consolidation Act 1997 section 1098

Repeals

Section 1098 repeals the earlier tax enactments that were consolidated into the Taxes Consolidation Act 1997, and provides transitional rules so that the repealed legislation continues to apply for earlier tax years and accounting periods.

• The enactments listed in Schedule 30 are repealed from 6 April 1997 to the extent specified in that Schedule.
• Unless otherwise provided by section 1097, the TCA 1997 does not apply to income tax or capital gains tax for 1996–97 or earlier years, or to corporation tax for accounting periods ending before 6 April 1997.
• The repealed enactments continue to apply to those earlier years and periods as if the TCA 1997 had not been enacted.
• The Acts repealed include the Income Tax Act 1967, the Corporation Tax Act 1976, the Capital Gains Tax Acts, and the relevant Parts of the Finance Acts from 1967 to 1997.