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- Destination Tables are published periodically by Halsbury's Statutes and are a guide to the consolidation of legislation passed by the Parliament of the United Kingdom since 1957. The volume contains details of every consolidation Act relating to England and Wales passed since 1983 as well as details of earlier important consolidations. Recent years have seen the enactment of a series of Tax Law Rewrite Acts, which are not consolidation Acts in the strict sense but share many similar features. Examples of such Acts are the Income Tax (Earnings and Pensions) Act 2003, the Income Tax (Trading and Other Income) Act 2005, the Income Tax Act 2007, and the Corporation Tax Act 2009. The stated aim of these Acts is to “re-write the United Kingdom’s primary direct tax legislation to make it clearer and easier to use, without changing the law”, which in effect means consolidating various pieces existing tax legislation, sometimes with minor changes. To aid users of these Acts, official destination tables are published showing how the previous law has been rewritten in the new legislation and these tables are included in this volume. In exceptional circumstances a government department will publish a destination table for an Act which is neither a consolidation Act nor a re-write Act. An example is the Companies Act 2006, which in effect re-wrote much of the Companies Act 1985 although it was not explicitly a re-write Act. Given the significance of this piece of legislation, the destination table for the 2006 Act has been included in this volume. (en)
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- Destination Tables are published periodically by Halsbury's Statutes and are a guide to the consolidation of legislation passed by the Parliament of the United Kingdom since 1957. The volume contains details of every consolidation Act relating to England and Wales passed since 1983 as well as details of earlier important consolidations. (en)
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