ESCs list updated to reflect removals

HMRC has updated its published list of former Inland Revenue extra-statutory concessions (Notice IR1) to reflect the status at 6 April 2015. Changes since the last update (January 2014) include the removal of:

• A4. Travelling expenses of directors and employees earning £8,500 a year or more (obsolete; legislated in SI 2013/234).
• A10. Lump sums paid under overseas pension schemes (obsolete; legislated in SI 2013/234).
• A40. Adoption allowances payable under The Adoption Allowance Regulations 1991 and Section 51, Adoption (Scotland) Act 1978 (obsolete; legislated in ITTOIA 2005 s 744).
• A43. Interest relief: Investments in partnerships, co-operatives, close companies, and employee-controlled companies (obsolete; legislated in ITA 2007 ss 409 and 410).
• A46. Variable purchased life annuities: carry forward of excess of capital element (obsolete; legislated in ITTOIA 2005 s 719(5)).
• A49. Widow’s pension paid to widow of Singapore nationality, resident in the UK, whose husband was a UK national employed as a Public Officer by the Government of Singapore (obsolete; legislated in ITEPA 2003 s 615).
• A86. Blind person’s allowance (obsolete; legislated in ITA 2007 s 38(a)).
• A95. Small lump sum retirement benefits schemes (obsolete; legislated in FA 2004 Part 4).
• A100. Tax exemption for compensation paid on bank accounts owned by holocaust victims (obsolete; legislated in FA 2006 s 64).
• A101. Personal pension schemes: tax relief for contributions (obsolete; legislated in FA 2004 Part 4).
• A102. Contributions to approved personal pension plans from 6 April 2001 under ICTA 1988 s 639 and age related allowances (obsolete; legislated in ITA 2007 s 58).
• B1. Machinery or plant: changes from ‘renewals’ basis to capital allowances basis (obsolete).
• B16. Fire safety: capital expenditure incurred on certain trade premises (a) in Northern Ireland, and (b) by lessors (obsolete).
• B20. Capital allowances for buildings: sales by property developers of buildings which have been let (obsolete).
• B42. ‘Free gifts’ and insurance contracts (obsolete).
• B43. Alterations to old pension schemes (obsolete; legislated in FA 2004 Part 4).
• B53. Non residents and gains on life insurance policies (obsolete; legislated in ITTOIA 2005 s 465).
• B54. Tax relief on films, tapes and discs (obsolete; legislated in ITTOIA 2005 s 132 (income tax) and CTA 2009 s 150 (corporation tax)).
• C5. Industrial and provident societies (obsolete; legislated in CTA 2010 s 47).
• C30. Authorised unit trusts and open-ended investment companies: waivers of distributions (obsolete).
• C31. Scientific Research Associations (obsolete; legislated in SI 2007/3426).
• C33. Non-residents and gains on life insurance policies (obsolete).
• C35. Variable purchased life annuities: carry forward of excess of capital element (obsolete; legislated in CTA 2009 Chapter 11).
• C37. ‘Free gifts’ and insurance contracts (obsolete; legislated in ITTOIA 2005 s 497).
• F8. Accumulation and maintenance settlements (obsolete).
• F11. Property chargeable on the ceasing of an annuity (obsolete).
• F12. Disposition for maintenance of dependent relative (obsolete).
• F18. Treatment of income tax in Canada on capital gains deemed to arise on a person’s death (obsolete).
• G5. Transfer of stock from persons to themselves operating as an executors’ assent (obsolete).
• I3. Paragraph 9, Schedule 3, Oil Taxation Act 1975 (obsolete).
• I4. Section 9(5), OTA 1983: tariff receipts allowance in respect of foreign ‘user’ fields (obsolete).