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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: -

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  • Pomeniat' sro4no. Eto economy4 zvezdy. -

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  • 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 1990
    1990 c.29 - continued

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    SCHEDULE 19
    Section 132. 
     Repeals
     
    Part I
     
    Customs and Excise
     

    ChapterShort titleExtent of repeal
    1979 c. 2.The Customs and Excise Management Act 1979.In section 37A(1)(b), the word "may".
    1979 c. 4.The Alcoholic Liquor Duties Act 1979.Section 12(6) to (9).
    1979 c. 5.The Hydrocarbon Oil Duties Act 1979.In section 6, in subsection (1), ", (2A)" and subsection (2A).
    1981 c. 63.The Betting and Gaming Duties Act 1981.In section 7, in subsection (1) the words "in the case of pool competitions bets to 331/3 per cent. and in any other case" and subsection (2).
    1982 c. 39.The Finance Act 1982.Section 8(1)(a).

    Section 9(1) and (2).

    In Schedule 6, paragraph 2.

    1986 c. 41.The Finance Act 1986.In Schedule 5, paragraph 3(4) and (5).
    1988 c. 39.The Finance Act 1988.Section 6(3).
    1989 c. 26.The Finance Act 1989.Section 1(1) and (3).


                The repeals in the Hydrocarbon Oil Duties Act 1979 and the Finance Act 1989 have effect in accordance with section 3(6) of this Act.
     
    Part II
     
    Vehicles Excise Duty
     

    ChapterShort titleExtent of repeal
    1971 c. 10.The Vehicles (Excise) Act 1971.In Schedule 1, in the first column of Part II, the words from "tricycles", in the second place where it occurs, to "passenger".

    In Schedule 4, paragraph 7.

    1972 c. 10 (N.I.).The Vehicles (Excise) Act (Northern Ireland) 1972.In Schedule 1, in column 1 of Part II, the words from "tricycles", in the second place where it occurs, to "passenger".

    In Schedule 4, paragraph 7.

    1983 c. 28.The Finance Act 1983.In Schedule 3, paragraph 8(4).
    1985 c. 54.The Finance Act 1985.In Schedule 2, paragraphs 3, 4 and 9.
    1987 c. 16.The Finance Act 1987.Section 2(2)(b).

    In Schedule 1, Part I and, in Part II, paragraph 3.

    1989 c. 26.The Finance Act 1989.Section 6(3) and (4).

    In Schedule 1, Part II.

    In Schedule 2, paragraph 3.



            1.    The repeals in Schedule 1 to each of the Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972 are deemed to have come into force on 21st March 1990.
            2.    The repeals in Schedule 4 to each of the Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972, the repeal in the Finance Act 1983 and the repeal of paragraph 9 of Schedule 2 to the Finance Act 1985 have effect in relation to licences taken out after 30th September 1990.
            3.    The remaining repeals have effect in relation to licences taken out after 20th March 1990.
     
    Part III
     
    Value Added Tax
     

    ChapterShort titleExtent of repeal
    1983 c. 55.The Value Added Tax Act 1983.Section 22.

    Section 33(1A).

    In Schedule 6, in Group 4, Note (3).

    1985 c. 54.The Finance Act 1985.In section 13(2), the word "and" at the end of paragraph (b).

    Section 18(4) and (5).

    Section 32.

    1987 c. 16.The Finance Act 1987.Section 14(4) and (5).

    In Schedule 2, paragraph 3.



            1.    The repeals of section 22 of the Value Added Tax Act 1983 and section 32 of the Finance Act 1985 have effect in relation to supplies made after the day on which this Act is passed.
            2.    The repeal of section 18(4) and (5) of that Act has effect in relation to assessments made on or after the day on which this Act is passed.
            3.    The repeals of section 33(1A) of the Value Added Tax Act 1983 and the repeals in the Finance Act 1987 have effect in relation to persons who become liable to be registered after 20th March 1990.
     
    Part IV
     
    Income Tax, Corporation Tax and Capital Gains Tax
     

    ChapterShort titleExtent of repeal
    1969 c. 32.The Finance Act 1969.Section 52.
    1970 c. 10.The Income and Corporation Taxes Act 1970.In section 272(1)(a), the words ", subject to section 280(7) below,".
    1974 c. 30.The Finance Act 1974.Section 52.
    1975 c. 45.The Finance (No.2) Act 1975.In section 58(10), the definition of "trading stock".
    1988 c. 1.The Income and Corporation Taxes Act 1988.Section 257C(4).

    In section 339, in subsection (2) the words "and is not a close company" and subsection (5).

    In section 349(3)(d), the words "or 479(1)".

    In section 431(2), the definitions of "policy holders' fraction" and "shareholders' fraction".

    In section 439, in subsection (7)(b), the words "(subject to subsection (8) below)" and subsection (8).

    Section 445(6).

    Section 446(4).

    Section 468(5).

    Sections 468A to 468D.

    Sections 476 and 477.

    Sections 479 and 480.

    In section 481, in subsection (1) the words "sections 479 and 480", in subsection (2) paragraphs (d) and (e), and in subsection (6) the words "479(2) to (7), 480".

    In section 482, in subsection (1) the words "479, 480 and" and in subsection (6) the words from "In relation" to the end.

    In section 483, subsections (1) to (3) and (5).

    Section 519(4).

    Section 659.

    Section 686(5).

    In section 687(3) the words following paragraph (i).

    Section 724(2).

    In section 772(8), the words "or, in Northern Ireland, to a county court".

    In section 832(1), in the definition of "the Capital Allowances Acts", the words ", but excluding Part III of that Act".

    In Schedule 25, paragraph 2(1)(c) and the word "and" immediately following it and paragraph 4(1)(c) and the word "and" immediately following it.

    1988 c. 39.The Finance Act 1988.In Schedule 4, paragraph 13(3).

    In Schedule 8, in paragraph 1(3), the word "and" at the end of paragraph (f).

    1989 c. 26.The Finance Act 1989.Sections 78 and 79.

    In Schedule 8, paragraphs 1, 3(3) and 7.

    In Schedule 11, in paragraph 2(13)(d), the words "before 9th June 1989".

    1990 c. 1.The Capital Allowances Act 1990.Section 149(2).

    In section 161(10), the words "and of subsection (8)".

    1990 c. 19.The National Health Service and Community Care Act 1990.Section 61(2).


            1.    The repeal in the Income and Corporation Taxes Act 1970 applies to disposals on or after 20th March 1990.
            2.    The repeals of section 52 of the Finance Act 1974 and section 519(4) of the Income and Corporation Taxes Act 1988 are deemed to have come into force on 1st April 1990.
            3.    The repeals in the Finance (No.2) Act 1975 and in sections 439, 445 and 446 of the Income and Corporation Taxes Act 1988 have effect in accordance with Schedule 6 to this Act.
            4.    The repeal in section 339(2) of the Income and Corporation Taxes Act 1988 has effect in relation to payments made on or after 1st October 1990.
            5.    The repeal of section 339(5) of the Income and Corporation Taxes Act 1988 has effect in relation to accounting periods ending on or after 1st October 1990.
            6.    The repeal in section 431(2) of that Act and the repeal of paragraphs 1 and 3(3) of Schedule 8 to the Finance Act 1989 are deemed always to have had effect.
            7.    The repeal of sections 468(5) and 468A to 468D of the Income and Corporation Taxes Act 1988, and of sections 78 and 79 of the Finance Act 1989, have effect in accordance with section 52 of this Act.
            8.    The repeals of section 476 (apart from the repeal in subsection (4) of the words from the beginning to "affecting" and the words "and that paragraph") and sections 477, 479 and 480 of the Income and Corporation Taxes Act 1988, and the repeals in sections 349, 481, 482, 483, 686 and 687 of that Act, have effect in accordance with Schedule 5 to this Act.
            9.    The repeal of section 659 of the Income and Corporation Taxes Act 1988 has effect in accordance with section 81 of this Act.
            10.    The repeal in section 772 of that Act does not affect any proceedings instituted before 3rd April 1989.
            11.    The repeals in section 832 of that Act and section 149 of the Capital Allowances Act 1990 apply for chargeable periods beginning on or after 6th April 1990.
            12.    The repeals in Schedule 25 to the Income and Corporation Taxes Act 1988 apply to dividends paid on or after 20th March 1990.
            13.    The repeal in Schedule 4 to the Finance Act 1988 applies where the valuation date is on or after 20th March 1990.
            14.    The repeal of paragraph 7 of Schedule 8 to the Finance Act 1989 applies for accounting periods beginning on or after 1st January 1990.
            15.    The repeal in Schedule 11 to that Act has effect in accordance with section 58 of this Act.
            16.    The repeal in section 161(10) of the Capital Allowances Act 1990 applies in relation to a sale of an asset when both the time of completion and the time when possession of the asset is given are on or after 6th April 1990.
     
    Part V
     
    Management
     

    ChapterShort titleExtent of repeal
    1970 c. 9.The Taxes Management Act 1970.In section 11, subsection (7) and, in subsection (8), the words from "or different" to the end.

    In section 12(4), the words "of income of a partnership".

    In section 17(1), paragraph (a) of the proviso.

    1971 c. 68.The Finance Act 1971.In Schedule 6, paragraph 82.
    1972 c. 41.The Finance Act 1972.In Schedule 24, paragraph 4.
    1988 c. 1.The Income and Corporation Taxes Act 1988.In section 7(2), the words from "and accordingly" to the end.

    In section 11(3), the words from "and accordingly" to the end.

    In section 393(11), the words from the beginning to "of six years; and".

    Section 396(3).

    In Schedule 29, paragraph 4, and in the Table in paragraph 32 the entries relating to sections 8(8) and (9) and 9(4) of the Taxes Management Act 1970.

    1990 c. .The Capital Allowances Act 1990.In section 1(5), the words "as it applies for income tax purposes" and the words from "and" to the end.

    In section 22, in subsection (8) the words "disclaimer or" and subsection (9).

    In section 23, in subsection (1) the words "by a person other than a company", the words from ", and a" to "an allowance," and, in paragraphs (b) and (c), the words "or deduction" and in subsection (2) the words "other than a company" and the words from ", or a" to "company,".

    In section 24, in subsection (3) the words "in connection with a trade carried on by a person other than a company" and subsection (4).

    In section 25, in subsection (1)(a)(ii) the words from "in the case of a person" to "of a company", subsection (2), in subsection (3) the words ", but not being a company," and in subsection (4), in paragraph (a), the words "(whether a company or not)" and, in paragraph (b), the words ", in the case of a person other than a company,".

    In section 30(1)(a), the words "or, in the case of a company, disclaim it".

    In section 41(3), the words "or is disclaimed under subsection (4) of that section", the words "or under subsection (4)" and the words "or as disclaimed".

    In section 46(6), the words "or was disclaimed".

    In section 47(6)(a), the words "or was disclaimed".

    In section 48(1), the words "by a person other than a company" and the words from "and a" to "allowance".

    In section 49(2), the words "other than a company" and the words from ", or a" to "company,".

    In section 79(6), the words "or is disclaimed under subsection (4) of that section", the words "or (4)" and the words "or as disclaimed".

    In section 80(6), the words "or is disclaimed under subsection (4) of that section", the words "or (4)" and the words "or as disclaimed".



            1.    The repeals in section 11 of the Taxes Management Act 1970 have effect in accordance with section 91 of this Act.
            2.    The repeals in section 12 of the Taxes Management Act 1970, the Finance Act 1971, the Finance Act 1972 and Schedule 29 to the Income and Corporation Taxes Act 1988 have effect in accordance with section 90 of this Act.
            3.    The repeal in section 17 of the Taxes Management Act 1970 has effect as regards a case where interest is paid or credited in the year 1991-92 or a subsequent year of assessment.
            4.    The repeals in sections 7 and 11 of the Income and Corporation Taxes Act 1988 have effect in relation to income tax falling to be set off against corporation tax for accounting periods ending after the day appointed for the purposes of section 10 of that Act.
            5.    The repeals in sections 393 and 396 of that Act apply in relation to accounting periods ending after that day.
            6.    The remaining repeals have effect in relation to allowances and charges falling to be made for chargeable periods ending after that day.
     
    Part VI
     
    Stamp Duty
     

    ChapterShort titleExtent of repeal
    1891 c. 39.The Stamp Act 1891.In section 59(1), the words "or stock, or marketable securities,".

    Section 83.

    Section 109(1).

    In Schedule 1, the whole of the heading beginning "Bearer Instrument", and paragraph (1) of the general exemptions at the end of the Schedule.

    1899 c. 9.The Finance Act 1899.Section 5(2).
    1946 c. 64.The Finance Act 1946.Section 54(3) and (4).

    Section 56.

    Section 57(2) to (4).

    1946 c. 17 (N.I.).The Finance (No.2) Act (Northern Ireland) 1946.Section 25(3) and (4).

    Section 27.

    Section 28(2) to (4).

    1947 c. 35.The Finance Act 1947.Section 57.
    1948 c. 49.The Finance Act 1948.Section 74.
    1950 c. 32 (N.I.).The Finance (No.2) Act (Northern Ireland) 1950.Section 3(1).
    1951 c. 43.The Finance Act 1951.Section 42.
    1963 c. 18.The Stock Transfer Act 1963.In section 2(3), in paragraph (a) the words "and section 56(4) of the Finance Act 1946", and paragraph (c) and the word "and" immediately preceding it.
    1963 c. 25.The Finance Act 1963.Section 55(1A).

    In section 59, subsections (1) to (4).

    Section 60.

    Section 61.

    In section 62, in subsection (1) the words from "and any" to the end, and subsection (4).

    Section 65(1).

    Section 67.

    1963 c. 22 (N.I.).The Finance Act (Northern Ireland) 1963.Section 4(1A).

    In section 8, subsections (1) to (4).

    Section 9.

    Section 10.

    In section 11, in subsection (1) the words from "and any" to the end, and subsection (3).

    Section 14(1).

    Section 16.

    1963 c. 24 (N.I.).The Stock Transfer Act (Northern Ireland) 1963.In section 2(3), in paragraph (a) the words "and section 27(4) of the Finance (No.2) Act (Northern Ireland) 1946", and paragraph (c) and the word "and" immediately preceding it.
    1967 c. 54.The Finance Act 1967.Section 30.
    1967 c. 20 (N.I.).The Finance Act (Northern Ireland) 1967.Section 7.
    1970 c. 24.The Finance Act 1970.Section 33.

    In Schedule 7, paragraph 6.

    1970 c. 21 (N.I.).The Finance Act (Northern Ireland) 1970.In Schedule 2, paragraph 6.
    1974 c. 30.The Finance Act 1974.In Schedule 11, paragraphs 2 and 12.
    1975 c. 80.The OECD Support Fund Act 1975.Section 4(2).
    1976 c. 40.The Finance Act 1976.In section 127, subsections (1) and (4) to (7).

    Section 131(3).

    1980 c. 48.The Finance Act 1980.Section 101.
    1984 c. 43.The Finance Act 1984.Section 126(3)(c) and (5).
    1985 c. 6.The Companies Act 1985.In Schedule 14, in paragraph 8 the words from "and, unless" to the end.
    1985 c. 54.The Finance Act 1985.Section 81.
    1986 c. 41.The Finance Act 1986.Section 64(1).

    Sections 65 to 72.

    Section 77.

    In section 79, subsections (2) to (8), and in subsection (12) the words "(7), (9),".

    Sections 80 to 85.

    S.I. 1986/1032

    (N.I.6).

    The Companies (Northern Ireland) Order 1986.In Schedule 14, in paragraph 7 the words from "and unless" to the end.
    1987 c. 16.The Finance Act 1987.Sections 50 to 53.
    1987 c. 51.The Finance (No.2) Act 1987.Section 99.
    1988 c. 39.The Finance Act 1988.Section 143.

    In Schedule 13, paragraph 19.

    1989 c. 26.The Finance Act 1989.Sections 174 and 175.


            1.    So far as these repeals relate to bearer instruments, they have effect in accordance with section 107 of this Act.
            2.    So far as these repeals relate to instruments other than bearer instruments, they have effect in accordance with section 108 of this Act.
            3.    So far as these repeals relate to—
       (a) any provision mentioned in subsection (1), (2), (3), (4) or (5) of section 109 of this Act, or
       (b) any other provision to the extent that it is ancillary to or dependent on any provision so mentioned,
    the repeals have effect in accordance with the subsection concerned.
            4.    So far as these repeals relate to—
       (a) any provision mentioned in section 109(6) of this Act, or
       (b) any other provision to the extent that it is ancillary to or dependent on any provision so mentioned,
    the repeals have effect in accordance with any order under section 109(7) of this Act.
            5.    Paragraphs 1 and 2 above have effect subject to paragraphs 3 and 4 above.
     
    Part VII
     
    Stamp Duty Reserve Tax
     

    ChapterShort titleExtent of repeal
    1986 c. 41.The Finance Act 1986.Part IV.
    1987 c. 16.The Finance Act 1987.Section 56.

    Schedule 7.

    1987 c. 51.The Finance (No. 2) Act 1987.Section 100.
    1988 c. 39.The Finance Act 1988.Section 144.

    In Schedule 13, paragraph 23.

    1989 c. 26.The Finance Act 1989.Sections 176 and 177.


                These repeals have effect in accordance with section 110 of this Act.
     
    Part VIII
     
    National Savings
     

    ChapterShort titleExtent of repeal
    1972 c. 65.The National Debt Act 1972.Section 5(3)(b).


     
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