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  1. E-quick package
  2. Economy package
  3. Premier package
  4. Deluxe package
If you are thinking about setting up a business, and need it done quickly and easily with no additional requirements, then this package is the perfect choice.
This package is a cheap and efficient way to begin business, and includes the provision of a registered office address in London for the duration of one year.
This package is a not expensive and efficient way to begin business, and includes the provision of a registered office address in London and a nominee secretary for the duration of one year.
This package is one of the most cost effective and the efficient way to start a UK company, which includes a registered office address in London, a nominee secretary, and a nominee director for the duration of one year.
E-quick*
£32.00
Economy
£82.00
Premier
£207.00
Deluxe
£557.00
Private company limited by shares
No Annual Charges
Private company limited by shares
Annual Fee From: £50.00
Private company limited by shares
Annual Fee From: £175.00
Private company limited by shares
Annual Fee From: £525.00
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Further information

Private Company Limited by Shares:

  • A private company limited by shares in England and Wales must have at least one director, one shareholder, and may have a secretary.

  • You need at least one person to form this type of company. If there is only one director, and that director is a natural person in your company, that director can also act as the secretary.

  • A company must have at least one director who is a natural person. This requirement is met if the office of director is held by a natural person as a corporation sole or otherwise by virtue of an office.

  • You can register a sole director' company, if you are familiar with the secretaries duties and responsibilities, because all of them belongs to a sole director.

  • The directors and secretary of your company can also be shareholders.

  • The Companies Act imposes no restriction on the minimum age of company directors. However Companies House will actively discourage the appointment of anyone under the age of 16 from taking up a company directorship on the grounds that the individuals concerned may not fully understand the legal liabilities that go with the position and for the most part will not have the experience necessary to perform the duties of a company director.

  • Under the Companies Act 2006, there is no restriction on any or all of the members/shareholders being from an overseas country (i.e. outside the United Kingdom in terms of residency, domicile, citizenship, place of incorporation or all or any of those concepts).

  • There is no requirement for the officers of your company to be UK citizens or residents, nor for them to hold valid work permits.

  • Owning, or being an officer of a UK company does not, however, grant you any right to live or work in the UK if you are a foreign national.

  • Your company must have a registered office address within England or Wales; this is the official address of your company and will be on the public record as such.

  • Your company must hold its official company documents at its registered office address: its register of shareholders, and its constitutional documents.

  • So long as you maintain a registered office address in England or Wales, you can conduct your business from any place in the world: you do not have to run your business from your registered office address.

  • Coddan offers company formation, ready-made company registration for UK limited companies. We offer electronic filing enterprises & registering corporation services. In addition to business registrations, we offer trademark registration, shareholder agreements, toll-free numbers, telephone answering, virtual office and company searches for UK limited companies. You are an accountant for whom company establishment is a frequent activity or an individual ordering your first company registrations. Start a company by incorporating or forming a LTD, PLC or LLP at Coddan. Learn about incorporation & how to incorporate your business online: register a business name, company registration, business registration numbers, company house web filing - business name registration check. Whether you start-up online, register London business or form a corporation Scotland, we can help you understand the business start-up process for filing LTD United Kingdom.
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    Incorporate or form an LLC – online: company registrar United Kingdom, limited company formations & corporation registration, electronically LLC online, very easy and informative. In addition to private companies Great Britain, we offer trademark registration, shareholder agreements, 0870 numbers, telephone answering, virtual office and company searches for English companies. Information to help start, grow or manage a small business. If you are starting a business Edinburgh or starting own business Northern Ireland, read our starting business Republic of Ireland guide. Home business and small business training and ideas site to help you start Belfast, grow, and expand a home-based business or search for the work at home job right. An outline of the general steps for incorporation in Great Britain, explaining how to incorporate your business Dublin, from choosing where to incorporate your business. UK ready-made company formation services and company registrations online, our offices keep a stock of ready made companies, and would be happy to supply details on request. We offer offshore ready-made companies in different jurisdictions, readymade offshore companies also called as offshore shelf companies, shelf off-shore companies for sale: starting applying for a business name, business name registration partnership, grants for starting a business and starting a business from home.
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    Open company same-day and offshore setting-up services using our online starting-up service for Limited Liability Company Offshore companies. Start enjoying the tax benefits and personal liability protection that forming a corporation or Limited Liability Company (LLC) provides. Offshore company incorporation, offshore checking and offshore saving accounts, offshore time deposits, offshore mutual funds, offshore money market accounts and offshore asset protection provided by Coddan. Company formations, limited company formations, electronic incorporations, company formation agents, paperless company registrar, electronic companies filing, United Kingdom limited company, setting corporation Ireland, business incorporation Scotland, open company England, London company registration, electronic companies filing, British companies registrars, business consultants, company law, public limited company, plc, international companies, ltd, inc, limited liability, enterprise, organization, organization, tax, taxation, England, firm, partnership, trade, profession, contractors, business, private limited company, limited by shares, ready-made companies, readymade company, aged company, off the shelf company, shelf companies list.
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    Specializes in company registration and secretarial services. Provides list of shelf company, services and cost quotation, business name registration, company house direct, starting a business - sole trader business registration.

    This is actually a pretty good reason to incorporate in Delaware or Nevada. In fact, you could be a foreigner from Lebanon, never setting foot on American soil, form a Delaware corporation and no one would know who you are! However, many states will require the owners and/or officers and/or directors information while operating in that state (as a foreign corp.). Besides, how many small businesses require anonymity? Incorporate, incorporation, incorporating, incorporation services, incorporating services, incorporate Wyoming business online, incorporating Oregon business, New York LLC formation, Louisiana limited liability corporation, Texas articles of incorporation, Florida company incorporation, California non profit corporation, corporate name search offshore, BVI corporate name availability, Seychelles corporate name registration.
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    Learn about incorporation services UK and incorporate London online: starting your own business, business ideas, starting a business on ebay or buying a business with legal requirements for starting a business. Online England company formations, online company London W1 formation, Glasgow formation agent, Liverpool formations agent, Scottish companies house, forming a company Scotland, starting a business Wales, form a limited company Oxford, United Kingdom business registration agents, online Great Britain company registration. E-Business, small business, business structures defined: the limited liability company business structures defined: the limited liability company IRS treatment of the one-member LLC. An LLC with only one member / owner is automatically considered to be a sole proprietorship unless an election is made to be treated as a corporation. Thus, the sole member of an LLC will file (Form 1040), (U.S. Individual Income Tax Return), ideas for starting a business, grants for starting a business, starting a business from home, starting your own business - business ideas, starting a business on ebay, buying a business: legal requirements for starting a business, ideas for starting a business.
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    A business may be conducted by a company as an entity in its own right and comes into existence by incorporation under companies legislation which also regulates the running of the company and sets out the duties of its officers. In recent years trading trusts have been commonly used as the structure for carrying on a business with their main objective of tax minimization. A trust requires a trustee to act on behalf of a trust and it has been preferable to have a company newly incorporated to act as the trustee as it is believed that this limits the liability of the trust to the paid-up capital of the Trustee Company. A trust is formed by a gift or settlement being made to the trustee on behalf of the, as yet unformed, trust. A solicitor draws up a Trust Deed setting out the powers and formalizing the administration of the trust. The trust has beneficiaries rather than shareholders as in a company, who are entitled to distributions of capital and/or income and these distributions, are controlled by the trustee.
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    The distribution made to beneficiaries are subject to income tax as part of their personal income and are liable for provisional tax on these distributions. Citizens and residents of other countries may incorporate in the United Kingdom through the standard incorporation procedures set forth by each state. Provides UK company formations, trademark registration, registered office facilities and company secretary services. Professional company formation, register your company online, we may establish new business at one day. An online guide to starting up and expanding your business.
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    This is one of our most popular packages with worldwide customers, and includes: -

  • EQUICK-4 zvezdy :-****
  • Pomeniat' sro4no. Eto economy4 zvezdy. -

  • ECooonooomyy-4 zvezdy :-****
  • Premier blablabla 4 zvezdy. -

  • premier-4 zvezdy;)
  • Our Deluxe package is a fast and easy option, it is ideal for the UK, EU, and international small to medium businesses who wish to appoint a nominee director and a nominee secretary in order to maintain the anonymity of the real owner, and it includes: -

  • Incorporation of your company from scratch using one of our registered office addresses in London, our nominee director and nominee secretary. We can appoint your own candidate(s) to the role of shareholder(s), or you can appoint a nominee sharholder provided by Coddan;
  • The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);
  • The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
  • The government fee for incorporation is included in the price of this package;
    • The provision of a registered office address for 12 months is included in the price of this package (our registered office address service is charged annually);
    • The provision of a nominee secretary for 12 months is included in the price of this package (our nominee secretary service is charged annually);
    • The provision of a nominee director for 12 months is also included in the price of this package (our nominee director service is charged annually);

    The following two hard bound copies of corporate documents, will be send by post to you upon formation of your private limited company: -

  • A laminated copy of the certificate of incorporation of your company;
  • A hard bound copy of the memorandum and articles of association;
  • A hard bound copy of the minutes of the first meeting of directors;
  • Share certificates, and your company register;
  • The general power of attorney signed by a nominee director;
  • Pre-signed, undated resignation letter from a nominee director;
  • The agreement for the provision of nominee service and indemnification of nominee.
  • 2 zdezda deluxe. -

  • 2 zdezda deluxe)
  • 3 zdezda deluxe. -

  • 3 zdezda deluxe
  • 4 zdezda deluxe -

  • 4444444
  • This is our most popular package with the UK residents, and includes: -

  • The registration of your company from scratch using your own registered office address, and appoint your own candidates to the roles of director, secretary (if needed), and shareholder;
  • The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);
  • The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
  • The government fee for incorporation is included in the price of this package;
  • The following documents, which need to be printed and signed, will be e-mailed to you upon formation of your company: -

  • A certificate of incorporation (requires PDF file reader);
  • The memorandum & articles of association (requires PDF file reader);
  • The first meeting of the board of directors (requires PDF file reader);
  • Share certificates and a company register (requires PDF file reader).
  • *If you do not have an a valid address in the UK, which can be used as the registered office address for your company, please check our Economy package. The non-UK address cannot be acceptable as the office address for the UK company.

    This is our most popular package with the UK and EU residents, and includes: -

  • The registration your company from scratch using one of our registered office addresses, and appoint your own candidates to the roles of director, secretary (if needed), and shareholder;
  • The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);
  • The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
  • The government fee for incorporation is included in the price of this package;
    • The provision of a registered office address for 12 months is also included in the price of this package (our registered office address service is charged annually);

    The following documents, which need to be printed and signed, will be e-mailed to you upon formation of your company: -

  • A certificate of incorporation (requires PDF file reader);
  • The memorandum & articles of association (requires PDF file reader);
  • The first meeting of the board of directors (requires PDF file reader);
  • Share certificates and a company register (requires PDF file reader).
  • This is another one very popular package with worldwide customers, and includes: -

  • The formation of a company limited by guarantee usually takes as little as five to seven working days from the time that your application and payment are received by Coddan;
  • The incorporation your BVI company limited by guarantee from scratch using our registered agent & registered office address, and appoint your own candidate to the role of a members;
  • The government and initiation fees for incorporation are included in the price of this package;
  • The search for a company name availability, confirmation, and reservation;
  • An original certificate of incorporation
  • A hard bound copy of the memorandum & articles of association
  • The preparation and submission of the memorandum and articles of association;
  • A local registered office address and a local registered agent for 12 months are included in the price of this package (our registered agent & office address service are charged annually);
  • The provision of a nominee director for one year is also included in the price of this package (our nominee director service is charged annually);

  • To receive an original of the certificate of incorporation from the Companies Registrar usually takes as little as two to three days from the time of incorporation.
  • The following hard bound copy of corporate documents, will be posted to you upon formation of your company limited by guarantee: -

  • An original certificate of incorporation;
  • A hard bound copy of the memorandum and articles of association;
  • The minutes of the first meeting of the board of directors;
  • A completed register of directors and members;
  • An elegant printed membership certificates;
  • A pliers seal.
  • The general power of attorney signed by a nominee director (additional fee applies);
  • Pre-signed, undated resignation letter from a nominee director;
  • The agreement for the provision of a nominee service and indemnification of nominee.
  • This is our most popular package with international customers, and includes: -

  • The formation of a company limited by guarantee usually takes as little as five to seven working days from the time that your application and payment are received by Coddan;
  • The registration your BVI company limited by guarantee from scratch using our registered agent & registered office address, and appoint our own candidates to the role of a nominee director and a nominee member;
  • The government and initiation fees for incorporation are included in the price of this package;
  • The search for a company name availability, confirmation, and reservation;
  • The preparation and submission of the memorandum and articles of association;
  • A local registered office address and a local registered agent for one year are included in the price of this package (our registered agent & office address service are charged annually);
  • The provision of a nominee director for 12 months is included in the price of this package (our nominee director service is charged annually);
  • A completed register of directors and members
  • The provision of a nominee member for 12 months is also included in the price of this package (our nominee member service is charged annually);

  • To receive an original of the certificate of incorporation from the Companies Registrar usually takes as little as two to three days from the time of incorporation.
  • The following hard bound copy of corporate documents, will be posted to you upon formation of your company limited by guarantee: -

  • An original certificate of incorporation;
  • A hard bound copy of the memorandum and articles of association;
  • The minutes of the first meeting of the board of directors;
  • A completed register of directors and members;
  • An elegant printed membership certificates;
  • A pliers seal.
  • Pre-signed, undated letters of resignation from a nominee director and a nominee member;
  • A general power of attorney signed by a nominee director (additional fee applies);
  • A declaration of trust from a nominee member;
  • An indemnity letter for the power of attorney;
  • A nominee agreement which provides for the indemnification of the nominees.
  • This is another one of our most popular packages for small and medium size businesses, such as those being run by a sole director from home, and for companies owned by overseas residents who still need a local registered office address, but would rather not open a local office in the UK;

    This package is often chosen by such customers, who are looking to minimise a sole director' personal liability (and who are not quite familiar with the UK corporate legislation), because this package includes thye provision of a nominee secretary for 12 months. This package is also includes: -

  • The registration your company from scratch using one of our registered office addresses, and appoint your own candidates to the roles of director, and shareholder;
  • The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);
  • The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
  • The government fee for incorporation is included in the price of this package;
    • The provision of a registered office address for 12 months is included in the price of this package (our registered office address service is charged annually);
    • The provision of a nominee secretary for 12 months is also included in the price of this package (our nominee secretary service is charged annually);

    The following hard bound copy of the corporate documents, will be send by post to you, upon formation of your private limited company: -

  • A laminated copy of the certificate of incorporation of your company;
  • A hard bound copy of the memorandum and articles of association;
  • A hard bound copy of the minutes of the first meeting of directors;
  • Share certificates, and your company register.
  • This is another one very popular package with worldwide customers, and includes: -

  • The formation of a limited partnership usually takes as little as five to seven working days from the time that your application and payment are received by Coddan;
  • The incorporation your BVI offshore limited partnership from scratch using our registered agent & registered office address, and appoint your own candidate to the role of a general partner;
  • The government and initiation fees for registration are included in the price of this package;
  • The search for a limited partnership name availability, confirmation, and reservation;
  • The preparation and submission of the partnership agreement;
  • A local registered office address and a local registered agent for 12 months are included in the price of this package (our registered agent & office address service are charged annually);
  • The provision of a nominee limited partner for one year is also included in the price of this package (our nominee limited partner service is charged annually);

  • To receive an original of the certificate of incorporation from the Companies Registrar usually takes as little as two to three days from the time of incorporation.
  • The following hard bound copy of corporate documents, will be posted to you upon formation of your offshore company: -

  • An original certificate of incorporation;
  • A hard bound copy of the partnership agreement;
  • The minutes of the first meeting of the board of partners;
  • A completed register of partners;
  • An elegant printed membership certificates;
  • A pliers seal;
  • The general power of attorney signed by a nominee limited partner (additional fee applies);
  • Pre-signed, undated resignation letter from a nominee limited partner;
  • The agreement for the provision of a nominee service and indemnification of nominee.
  • This is our most popular package with international customers, and includes: -

    This is our most popular package with international customers, and includes: -

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    Organization Structures Business, Incorporate Your Business Online, Incorporation Services at Affordable Prices, Learn About Incorporating and How to IncorporateSetting up a Business in United Kingdom, Incorporatin Business, Forming an LLC, Incorporate online in Delaware, Nevada, London, Florida, New YorkCompany UK Formation, Online UK Company Formation Agents, Plus a Wide Range of Ready-Made Companies Available and Vintage CompaniesWhat are the Advantages of Incorporation? You Can Now Form Your UK Limited Company Online Using Our Company Registration AgentHow Do I Get Started With the Registration Process? Company Formation & Registration of Offshore Companies Incorporation ServiceUK Limited Company Formation and Offshore Companies Incorporation Service, We Provide Online New Company Formations and Offshore Readymade CorporationSetting up a Business in United Kingdom, Cheap IBC Incorporation Offshore Anonymous Banking Internet Offshore Bank AccountUK Company Formation, Online Company Registration Agent Offering Same-Day Company Formation, Business BankingServices Include Companies Formation and Administration, Trademark, Intellectual Property, Company Search ServicesAn On-Line Resource to Setting-Up a Private Limited Company Without Hiring a Solicitor or Formation AgenStarting a Business Information, Advice and Information for Starting a New Business in the UK Including UK Business Start-UpHelp in Starting Up a Business Up-to-Date Advice and Strategies, Start Your Own Business and Gain Your Independence!Incorporate a Business in Any State, London, Glasgow, Form an LLC, Conduct a Trademark Search OnlineSmall Business Resources for Starting a Small Business, Small Business Marketing

    Finance Act 1989
    1989 c. 26 - continued

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    SCHEDULE 17
    Section 187. 
     Repeals
     
    Part I
     
    Customs and Excise
     

    ChapterShort titleExtent of repeal
    1979 c. 2.The Customs and Excise Management Act 1979.Section 17(5)(a).

    Section 147(1).

    1979 c. 4.The Alcoholic Liquor Duties Act 1979.Section 73.
    1988 c. 39.The Finance Act 1988.Section 11(2).


                The repeals of section 147(1) of the Customs and Excise Management Act 1979 and section 11(2) of the Finance Act 1988 have effect in relation to offences committed on or after the day on which this Act is passed.
     
    Part II
     
    Vehicles Excise Duty
     

    ChapterShort titleExtent of repeal
    1971 c. 10.The Vehicles (Excise) Act 1971.In Part I of Schedule 3, paragraph 5A, and in paragraph 8(2)(d) the words "any load other than".

    In Part I of Schedule 4, paragraphs 12 and 13,and in paragraph15(1) the definitions of "agricultural machine", "fisherman's tractor", "m o b i l e c r a n e", "recovery vehicle" and "works truck" and the word "and" preceding the last of those definitions.

    1971 c. 68.The Finance Act 1971.Section 6(1).
    1972 c. 10 (N.I.).The Vehicles (Excise) Act (Northern Ireland) 1972.In Part I of Schedule 3, paragraph 5A, and in paragraph 8(2)(d) the words "any load other than".

    In Part I of Schedule 4, paragraphs 12 and 13,and in paragraph15(1) the definitions of "agricultural machine", "fisherman's tractor", "m o b i l e c r a n e", "recovery vehicle" and "works truck" and the word "and" preceding the last of those definitions.

    1976 c. 40.The Finance Act 1976.Section 14.
    1982 c. 39.The Finance Act 1982.In Schedule 5, paragraph 16(6).
    1987 c. 16.The Finance Act 1987.In Part II of Schedule 1, paragraph 4.
    1988 c. 39.The Finance Act 1988.Section 4(3)(a).

    In Part II of Schedule 2, paragraph 3.



            1.     The repeals in paragraph 8 of Part I of Schedule 3 to the Vehicles (Excise) Act 1971 and paragraph 8 of Part I of Schedule 3 to the Vehicles (Excise) Act (Northern Ireland) 1972 come into force on the day on which this Act is passed.
            2.     The remaining repeals have effect in relation to licences taken out after 14th March 1989.
     
    Part III
     
    Value Added Tax
     

    ChapterShort titleExtent of repeal
    1983 c. 55.The Value Added Tax Act 1983.In Schedule 5, Group 6 and, in Group 8A, Note (5).
    1984 c. 43.The Finance Act 1984.In Schedule 6, Part II.
    S.I. 1986/704.The Value Added Tax (Land) Order 1986.The whole Order.
    S.I. 1986/716.The Value Added Tax (Land) (No.2) Order 1986.The whole Order.
    S.I. 1987 /1072.The Value Added Tax (Construction of Buildings) (No.2) Order 1987.Article 2.


            1.     The repeal of Group 6 of Schedule 5 to the Value Added Tax Act 1983 has effect in relation to supplies made on or after 1st April 1989.
            2.     The remaining repeals have effect in accordance with Schedule 3 to this Act.
     
    Part IV
     
    Income and Corporation Tax: General
     

    ChapterShort titleExtent of repeal
    1970 c. 9.The Taxes Management Act 1970.In section 15(11), paragraph (b) and the word "and" preceding it.
    1988 c. 1.The Income and Corporation Taxes Act 1988.In section 131(2), the words "for the same or another chargeable period".

    In section 149(1), the words "for that period" and the words "for that or any other period".

    Section 170.

    Section 175(3).

    In section 176(1), the words "(but not more than six months)".

    In section 178(2), paragraph (b) and the word "or" preceding it.

    Section 203(4).

    In section 231, in subsection (4) the words "and where" onwards, and subsection (5).

    Section 433.

    Section 434(4) and (5).

    Section 435.

    Section 436(3)(b).

    Section 507(2).

    In section 590(3)(d), the words "(disregarding any excess of that remuneration over the permitted maximum)".

    Section 595(2) and (3).

    In section 596(3)(a), the word "either" and the words "or subsection (2)".

    In section 600(1), the words "or have been" and the words "or has at any time been".

    Section 635(4).

    In section 645, in subsection (3), the word "and" following paragraph (a) and subsection (5).

    In section 655(5), the words "in cases where the applications are made before 1st February 1990".

    Section 769(7)(b) and (c).

    In section 824(10), the definition of "United Kingdom estate".

    In Schedule 8, in paragraph 7(1), the words ", or is an associate of a person who has," in paragraph 13, in sub-paragraph (1) the word "fixed" and sub-paragraphs (2) and (3); and, in paragraph 14, sub-paragraph (2), in sub-paragraph (5) the words "specified in, or" and sub-paragraph (7).

    In Schedule 9, in paragraph 10, paragraph (ii) of sub-paragraph (c) and the word "and" preceding it.

    In Schedule 23, paragraph 8.

    1988 c. 39.The Finance Act 1988.In section 68(1), the words from "at the fixed price" to "tendered".


            1.     The repeals in sections 131 and 149 and of section 170 of the Income and Corporation Taxes Act 1988 have effect in accordance with section 42 of this Act.
            2.     The repeals in sections 231 and 824 of the Income and Corporation Taxes Act 1988 have effect in accordance with sections 110 and 111 of this Act.
            3.     The repeals in sections 433 to 435 of the Income and Corporation Taxes Act 1988 have effect in accordance with section 84(5) of this Act and the repeal of section 436(3)(b) of that Act has effect in accordance with section 87(5) of this Act.
            4.     The repeals in sections 590, 595, 596 and 600 of, and in Schedule 23 to, the Income and Corporation Taxes Act 1988 have effect in accordance with Schedule 6 to this Act.
            5.     The repeals in sections 635, 645 and 655 of the Income and Corporation Taxes Act 1988 have effect in accordance with Schedule 7 to this Act.
            6.     The repeal of section 769(7)(b) and (c) of the Income and Corporation Taxes Act 1988 has effect in accordance with section 100 of this Act.
            7.     The repeal in the Finance Act 1988 has effect in relation to offers made on or after 11th October 1988.
     
    Part V
     

    ChapterShort titleExtent of repeal
    1970 c. 9.The Taxes Management Act 1970.Section 29(2).

    In section 31(3)(b), the words "426,".

    In the Table in section 98, in the first column, the reference to paragraph 17 of Schedule 19 to the principal Act.

    In Schedule 3, in rule 8, the words from "or relating" to "Schedule 19 to the principal Act".

    1972 c. 41.The Finance Act 1972.In Schedule 24, paragraph 6.
    1979 c. 14.The Capital Gains Tax Act 1979.In section 89(1), paragraph (b) and the word "or" preceding it.
    1988 c. 1.The Income and Corporation Taxes Act 1988.In section 127(3), paragraph (b) and the word "or" preceding it.

    In section 230, the word "either", the words from "or to" to "Schedule 19" and the words "in either case".

    In section 239(7), the words "subsections (5) to (7) of section 430 and".

    In section 249(3), the words "and paragraph 12(1) to (3) of Schedule 19".

    In section 250(7), the words "and paragraph 12 of Schedule 19".

    Section 414(3).

    In section 416(1), the words from "except" to "Schedule 19".

    Sections 423 to 430.

    In section 539(1), the words "including tax under section 426".

    In section 681, in subsection (1), paragraph (b) and the word "and" preceding it and subsections (2) and (3).

    Section 686(3) and (4).

    Section 687(3)(b) and (c).

    In section 701(8), the words "426(3)".

    Section 742(9)(d) and (10).

    In section 825(1)(a), the words from "and any" to "430(7)(a)".

    In Schedule 4, paragraph 10(3).

    In Schedule 8, in paragraph 7(3), the second "and".

    Schedule 19.

    In Schedule 29, in the Table in paragraph 32, the entries relating to section 29(2) of the Taxes Management Act 1970 and sections 89(1)(b) and 136(10)(b) of the Capital Gains Tax Act 1979.

    1988 c. 39.The Finance Act 1988.Section 102(2)(a).


            1.     The repeal in section 98 of the Taxes Management Act 1970 and the repeal of paragraph 17 of Schedule 19 to the Income and Corporation Taxes Act 1988 have effect on and after the day on which this Act is passed.2. The repeal in section 89 of the Capital Gains Tax Act 1979 (and the corresponding repeal in Schedule 29 to the Income and Corporation Taxes Act 1988) have effect where the due date of issue of the share capital issued to a close company falls in an accounting period of the company beginning after 31st March 1989.3. The repeal of section 414(3) of the Income and Corporation Taxes Act 1988 has effect from 1st April 1989.
            4.     The repeal of sections 423 to 430 of, and Schedule 19 to, the Income and Corporation Taxes Act 1988 has effect in accordance with section 103 of this Act.
            5.     The repeals in section 681 of the Income and Corporation Taxes Act 1988 have effect in relation to the income of bodies corporate for accounting periods beginning after 31st March 1989.
            6.     The remaining repeals have effect in relation to accounting periods beginning after 31st March 1989.
     
    Part VI
     
    Capital Allowances
     

    ChapterShort titleExtent of repeal
    1968 c. 3.The Capital Allowances Act 1968.Section 9(b).

    Section 14.

    Section 50.

    Section 67(11).

    In section 68, in subsections (1) and (3), the words "or forestry", in each place where they occur, and in subsection (2), the words "and forestry income".

    Section 80.

    In section 87(4), the words "or forestry", in both places where they occur.

    In section 92(5), the words "allowed or" and the words "balancing allowance or".

    Section 93(1) and (2).

    Schedule 8.

    1971 c. 68.The Finance Act 1971.In Schedule 8, paragraph 2 and, in paragraph 7, in sub-paragraph (1) the words "Subject to sub-paragraph (2) below" and the words from "by reason of" to the end of paragraph (b) and sub-paragraph (2).
    1978 c. 42.The Finance Act 1978.In Schedule 6, paragraph 8.
    1980 c. 48.The Finance Act 1980.In section 74(6), the words from the beginning to "and".

    In section 75(6), the words from the beginning to "and".

    1982 c. 39.The Finance Act 1982.In Schedule 12, paragraph 11.
    1986 c. 41.The Finance Act 1986.Section 56(5).

    In Schedule 15, in paragraphs 1 to 3, the words "or forestry", in each place where they occur, in paragraph 7(3), the words "subject to paragraph 9 below", and in paragraph 11, the words "and forestry income" and the words "or forestry income".

    1988 c. 1.The Income and Corporation Taxes Act 1988.In section 521(5), the words "within the terms of section 839".


            1.     The repeal in paragraph 7(1)(b) of Schedule 8 to the Finance Act 1971 has effect in cases where machinery or plant is brought into use on or after the day on which this Act is passed.
            2.     The repeals in sections 68 and 87(4) of the Capital Allowances Act 1968 and in paragraphs 1 to 3 and 11 of Schedule 15 to the Finance Act 1986 have effect in relation to chargeable periods beginning on or after 6th April 1993.
            3.     The repeal in section 521(5) of the Income and Corporation Taxes Act 1988 has effect in accordance with paragraph 27 of Schedule 13 to this Act.
            4.     The repeals of the provisions listed in sub-paragraph (5) of paragraph 28 of Schedule 13 to this Act have effect in accordance with that paragraph.
     
    Part VII
     
    Capital Gains
     

    ChapterShort titleExtent of repeal
    1973 c. 51.The Finance Act 1973.In section 38(3B)(a), the words "within the period of two years ending at the date of the disposal".
    1979 c. 14.The Capital Gains Tax Act 1979.Section 126(7)(b).

    Section 142A(5)(c).

    In Schedule 4, in paragraph 1(2), the words "at the rate of 50 per cent.,", in paragraph 3(1), the words from "by virtue" to "(settled property)", in paragraph 3(2), the words "at the rate of 50 per cent.," and in paragraph 4(4), the words "(taking account" onwards.

    1980 c. 48.The Finance Act 1980.Section 79.
    1981 c. 35.The Finance Act 1981.Section 78.

    Section 96(3)(e) and (4).

    1982 c. 39.The Finance Act 1982.Sections 81 and 82.
    1984 c. 43.The Finance Act 1984.Section 64(2)(a).
    1984 c. 51.The Inheritance Tax Act 1984.In section 97(2), the words from "and in this section" to the end.
    1986 c. 41.The Finance Act 1986.In section 58(2), paragraph (b) and the word "and" preceding it.

    Section 101(2).

    1987 c. 51.The Finance (No.2) Act 1987.Section 78.
    1988 c. 1.The Income and Corporation Taxes Act 1988.In Schedule 29, in the Table in paragraph 32, the entry relating to section 126(7) of the Capital Gains Tax Act 1979.


            1.     The repeal in the Finance Act 1973 has effect in accordance with section 130 of this Act.
            2.     The repeal in section 142A of the Capital Gains Tax Act 1979 has effect in accordance with section 92 of this Act.
            3.     The repeal of section 81 of the Finance Act 1982 has effect in relation to disposals on or after 6th April 1989 or, in the case of section 81(1)(b), assets acquired on or after that date.
            4.     The repeal of section 64(2)(a) of the Finance Act 1984 has effect in accordance with section 139(1) of this Act.
            5.     The repeal in section 97(2) of the Inheritance Tax Act 1984 has effect in accordance with section 138(7) of this Act.
            6.     The repeal in the Finance (No.2) Act 1987 has effect in accordance with section 140 of this Act.
            7.     The remaining repeals have effect in relation to disposals on or after 14th March 1989 (except that they shall not have effect in relation to such a disposal in a case where the enactment in question operates in consequence of relief having been given under section 79 of the Finance Act 1980 in respect of a disposal made before that date).
     
    Part VIIIManagement
     

    ChapterShort titleExtent of repeal
    1970 c. 9.The Taxes Management Act 1970.Section 16(6).

    In section 20, subsections (4) and (5) and, in subsection (6), the words "and in relation" onwards.

    In section 20B(7), the words from "to a person" to "daughter".

    Sections 37 to 39.

    In section 40(2), the words "Subject to section 41 below,".

    Section 41.

    In section 53(1), the words "and the reference" onwards.

    In section 61(5), the words "within the said five days" and the words from "The costs" to "the collector, and".

    Section 62(3), so far as unrepealed.

    Section 64(3), so far as unrepealed.

    Section 70(5).

    Section 86(6).

    Section 87(4) and (5).

    In section 98, in the Table, in column 1, in the entry relating to Part III of the Taxes Management Act 1970, the words ", except sections 16 and 24(2)" and the entry relating to section 481(5)(k) of the Income and Corporation Taxes Act 1988.

    In section 118(1), the definition of "neglect".

    1973 c. 51.The Finance Act 1973.In Schedule 16A, paragraph 10.
    1975 c. 45.The Finance (No.2) Act 1975.In section 47(1), the words "of not less than £25".
    1976 c. 24.The Development Land Tax Act 1976.In Schedule 8, paragraphs 17 and 18, so far as unrepealed.
    1980 c. 48.The Finance Act 1980.Section 62.
    1982 c. 39.The Finance Act 1982.Section 69.
    1987 c. 51.The Finance (No.2) Act 1987.In section 84, subsections (1) to (3) and (5) to (8).
    1988 c. 1.The Income and Corporation Taxes Act 1988.In section 824, in subsections (1)(a) and (b), the words "of not less than £25" and, in subsection (5), the words "of not less than £25" and paragraph (b) and the word "and" preceding it.

    In section 825(2), the words "of not less than £100".

    In Schedule 19A, paragraph 10.

    1988 c. 39.The Finance Act 1988.In section 126, subsection (1) and, in subsection (4)(b), the words "and (9)".

    In Schedule 3, paragraph 29.

    1989 c. 26.The Finance Act 1989.Section 165(2).


            1.     The repeals in sections 16, 53 and 98 of the Taxes Management Act 1970 have effect in accordance with section 164 of this Act.
            2.     The repeals in sections 20 and 20B of the Taxes Management Act 1970 and section 126 of the Finance Act 1988 have effect with respect to notices given, or warrants issued, on or after the day on which this Act is passed.
            3.     The repeals of sections 37 to 39, in section 40, of section 41 and in section 118 of the Taxes Management Act 1970 and in Schedule 3 to the Finance Act 1988 have effect in accordance with section 149 of this Act.
            4.     The repeals in section 61 of the Taxes Management Act 1970 come into force on the day appointed under section 152(7) of this Act.
            5.     The repeals in sections 86 and 87 of the Taxes Management Act 1970, the Finance (No.2) Act 1975, the Finance Act 1980 and sections 824 and 825 of the Income and Corporation Taxes Act 1988 have effect in accordance with section 158 of this Act.
            6.     The repeal in the Finance Act 1982 has effect in accordance with section 156(4) of this Act.
            7.     The repeal of subsection (2) of section 165 of this Act has effect in relation to failures beginning on or after the day appointed under that subsection.
     
    Part IX
     
    Stamp Duty: Insurance
     

    ChapterShort titleExtent of repeal
    54 & 55 Vict. c. 39.The Stamp Act 1891.Section 91.

    Section 98(1).

    Section 100.

    Section 118.

    In Schedule 1, paragraph (3) of the heading beginning "Bond, Covenant, or Instrument of any kind whatsoever", the whole of the heading beginning "Insurance", and the whole of the heading beginning "Policy of Life Insurance".

    4 & 5 Eliz. 2 c. 54.The Finance Act 1956.Section 38.
    4 & 5 Eliz. 2 c. 11 (N.I.).The Finance Act (Northern Ireland) 1956.Section 6.
    7 & 8 Eliz. 2 c. 58.The Finance Act 1959.In section 30(4), the words preceding paragraph (a) and the words following paragraph (c).
    7 & 8 Eliz. 2 c. 9 (N.I.).The Finance Act (Northern Ireland) 1959.In section 5(4), the words preceding paragraph (a) and the words following paragraph (c).
    1966 c. 18.The Finance Act 1966.Section 47.
    1966 c. 21 (N.I.).The Finance Act (Northern Ireland) 1966.Section 5.
    1970 c. 24.The Finance Act 1970.In Schedule 7, paragraphs 7(4) and 17.
    1970 c. 21 (N.I.).The Finance Act (Northern Ireland) 1970.In Schedule 2, paragraphs 7(4) and 17.
    1982 c. 39.The Finance Act 1982.Section 130.
    1988 c. 1.The Income and Corporation Taxes Act 1988.In Schedule 14, in paragraph 3(4) the words from "and section 100" to the end.


                These repeals have effect in accordance with section 173 of this Act.
     
    Part X
     
    Rates of Interest
     

    ChapterShort titleExtent of repeal
    1970 c. 9.The Taxes Management Act 1970.Section 89.
    1970 c. 24.The Finance Act 1970.Section 30.
    1970 c. 21 (N.I.).The Finance Act (Northern Ireland) 1970.Section 1(1) and (2).
    1973 c. 51.The Finance Act 1973. In Schedule 16A, in paragraph 3(4), para-graph (a) and the word "and" following it and the words "they apply".
    1975 c. 22.The Oil Taxation Act 1975.In Schedule 2, in the Table in paragraph 1, the entry relating to section 89 of the Taxes Management Act 1970.
    1975 c. 45.The Finance (No.2) Act 1975.Section 47(2).
    1980 c. 1.The Petroleum Revenue Tax Act 1980.Section 2(3).
    1984 c. 51.The Inheritance Tax Act 1984.Section 233(2) and (4).
    1986 c. 41.The Finance Act 1986.Section 92(4) and (5).

    In Schedule 19, paragraph 32.

    1987 c. 51.The Finance (No.2) Act 1987.Section 89.
    1988 c. 1.The Income and Corporation Taxes Act 1988.In section 824, subsection (1A), in subsection (2) the words "and (1A)" and in subsection (6) the words "Without prejudice to subsection (1A) above".

    In section 825, subsection (2A) and in subsection (5) the words "Without prejudice to subsection (2A) above".

    In Schedule 19A, in paragraph 3(4), para-graph (a) and the word "and" following it and the words "they apply".

    1988 c. 39.The Finance Act 1988.In Schedule 13, paragraphs 7(b) and (f) and 8.


                These repeals have effect in accordance with section 178(7) of this Act.
     
    Part XI
     
    Broadcasting
     

    ChapterShort titleExtent of repeal
    1981 c. 68.The Broadcasting Act 1981.Section 32(4A).

    In section 35(1)(b)(ii), the words "in the case of second category profits,".

    1982 c. 39.The Finance Act 1982.In section 144, subsections (1), (2), (4) and (5).
    1984 c. 46.The Cable and Broadcasting Act 1984.Section 40(2).

    In Schedule 5, in paragraph 40, sub-paragraphs (7), (8) and (9).

    1986 c. 41.The Finance Act 1986.In Schedule 22, paragraph 1, and paragraphs 4 to 8.


                These repeals have effect on 1st January 1990.
     
    Part XII
     
    Government Stock: Redemption
     

    ChapterShort titleExtent of repeal
    11 and 12 Geo. 5 c. 32.The Finance Act 1921.Sections 50 and 51.

    Schedule 3.

    5 and 6 Geo. 6 c. 21.The Finance Act 1942.In Schedule 11, in Part II, the amendments of the Finance Act 1921.
    9 and 10 Geo. 6 c. 64.The Finance Act 1946.Section 66.
    1969 c. 48.The Post Office Act 1969.Section 108(1)(c).
    1982 c. 41.The Stock Transfer Act 1982.Section 4.


                So far as relating to stock registered in the National Savings Stock Register these repeals have effect on the coming into force of the first regulations made by virtue of section 3(1)(bb) of the National Debt Act 1972 and so far as relating to other stock and bonds they have effect on the coming into force of the first regulations made by virtue of section 47(1)(bb) of the Finance Act 1942.
     
    Part XIII
     
    National Savings
     

    ChapterShort titleExtent of repeal
    1971 c. 29.The National Savings Bank Act 1971.Section 5(2), (5), (6) and (7).

    In section 26(2), paragraph (b) and the word "or" preceding it.

    1982 c. 39.The Finance Act 1982.In Schedule 20, paragraph 4(2).


                These repeals, apart from the repeal of section 5(2), (5) and (6) of the National Savings Bank Act 1971, come into force on 1st October 1989.
     
    Part XIV
     
    Tithe Redemption
     

    ChapterShort titleExtent of repeal
    26 Geo. 5 & 1 Edw. 8 c. 43.The Tithe Act 1936.Section 2(1).

    In section 4(2), in paragraph (a) the words "the amount" onwards.

    Section 7.

    Part II.

    Section 31(7).

    In section 47(1), the definition of "interest date".

    In section 47(4), the words "of any stock, or".

    In Schedule 7, paragraph 3(a) of Part I, Part II, and paragraph 2 of Part III.

    5 & 6 Geo. 6 c. 21.The Finance Act 1942.In Schedule 11, in Part I the entry relating to Redemption Stock and in Part II the amendment of the Tithe Act 1936.
    14 & 15 Geo. 6 c. 62.The Tithe Act 1951.In section 8(2), the words from "which" to "Act", and the words "and appended" onwards.
    6 & 7 Eliz. 2 c. 55.The Local Government Act 1958.In Schedule 8, paragraph 15.
    1968 c. 13.The National Loans Act 1968.In section 16(7), the words "Part II of the Tithe Act 1936".

    Section 16(9)(a).

    In section 22(3), the words "Part II of the Tithe Act 1936".

    In Schedule 1, the entries relating to section 26 of the Tithe Act 1936.

    1972 c. 65.The National Debt Act 1972.In section 15(1), the words "section 24 of the Tithe Act 1936".
    1979 c. 14.The Capital Gains Tax Act 1979.In Schedule 2, in Part II, the entry relating to securities issued under Part II of the Tithe Act 1936.


                These repeals have effect from the day appointed under section 187(2) of this Act.
     
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