Appendix 2: Provisions of the 1936 and 1997 Income Tax Assessment Acts Identified for Possible Repeal

  • 1936 Act provisions — page 23
  • 1997 Act provisions — page 69

Explanation of Repeal Categories in the attached tables

The two main categories which relate to the conclusions Atax has reached as to possible repeal are as follows:

Repeal This is a provision which should be repealed and in respect of which there is no debate.

Repeal* This is a provision which in Atax’s view can be repealed but in relation to which Atax wishes to highlight a particular issue relating to the proposed repeal.

This category is further broken down into three sub-categories:

repeal*# Effectively no different to the straight repeal category. Included in repeal* category only because Atax has commented about some aspect, but there were no qualifications on repeal.

repeal* Some relatively minor work needs to be done to repeal, in most cases simply the insertion of an overall general savings provision or a simple cross-reference change.

repeal*** The position is not as straightforward but where, subject to various qualifications or consequential actions, the sections could still be repealed.