Destination Tables are published periodically by ''

Halsbury's Statutes ''Halsbury's Statutes of England and Wales'' (commonly referred to as ''Halsbury's Statutes'') provides updated texts of every Public General Act of the Parliament of the United Kingdom, Measure of the Welsh Assembly, or Church of England Measur ...

'' and are a guide to the consolidation of legislation passed by the

Parliament of the United Kingdom The Parliament of the United Kingdom is the supreme legislative body of the United Kingdom, the Crown Dependencies and the British Overseas Territories. It meets at the Palace of Westminster, London. It alone possesses legislative suprema ...

since 1957. The volume contains details of every

consolidation Act A consolidation bill is a bill introduced into the Parliament of the United Kingdom with the intention of consolidating several Acts of Parliament or Statutory Instruments into a single Act. Such bills simplify the statute book without significant ...

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 (Earnings and Pensions) Act 2003 (c 1) is an Act of the Parliament of the United Kingdom. It restated certain legislation relating to income tax "so as to make it clearer and easier to use". The Bill was the work of the Tax Law R ...

, the

Income Tax (Trading and Other Income) Act 2005 The Income Tax (Trading and Other Income) Act 2005 (c 5) is an Act of the Parliament of the United Kingdom. It restated certain legislation relating to income tax, with minor changes that were mainly intended "to clarify existing provisions, ma ...

, the

Income Tax Act 2007 The Income Tax Act 2007c 3 is an Act of the Parliament of the United Kingdom. It is the primary Act of Parliament concerning income tax paid by individual earners subject to the law of United Kingdom, and mostly replaced the Income and Corporat ...

, and the

Corporation Tax Act 2009 The Corporation Tax Act 2009 (c 4) is an Act of the Parliament of the United Kingdom. It restated certain legislation relating to corporation tax, with minor changes that were mainly intended "to clarify existing provisions, make them consistent ...

. 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 The Companies Act 2006 (c 46) is an Act of the Parliament of the United Kingdom which forms the primary source of UK company law. The Act was brought into force in stages, with the final provision being commenced on 1 October 2009. It largely ...

, which in effect re-wrote much of the

Companies Act 1985 The Companies Act 1985 (c. 6) is an Act of the Parliament of the United Kingdom of Great Britain and Northern Ireland, enacted in 1985, which enabled companies to be formed by registration, and set out the responsibilities of companies, their d ...

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.

Contents of current volume

The current volume is made up of two parts. Destination tables for individual consolidation/re-write Acts (which previously formed the bulk of the work) may be found in Part 2. These tables are for use where the consolidating enactment is known and the user wishes to see the previous legislation which made up the later enactment. Part 1 of the work contains a series of tables which form a consolidated table of destinations made up of all the individual consolidations contained in Part 2. These tables allow users to trace the destination of an enactment where only that repealed enactment is known. Each destination table shows (in two or three columns according to the information available) the enactments repealed or revoked by the consolidation Act (or group of consolidation Acts) concerned and the provisions of the consolidating/re-write Act or Acts replacing those enactments. The tables also cover enactments which are not repealed or revoked (being required for other purposes) but, as happens frequently, are partly or wholly reproduced in a consolidation Act in order to effect a proper consolidation. In a typical table, the enactments listed are divided into sections, subsections, paragraphs and sub-paragraphs to the extent that it is necessary to provide a sufficient and exact account of the destinations of the repealed provisions. In older tables, where a repealed section which was divided into subsections is replaced without rearrangement by a single section similarly divided, the relevant entries are simplified accordingly, and where consecutive subsections in one column correspond exactly to consecutive subsections in the other column they are grouped together whether the subsection numbering is the same or not. More recent tables have not been so simplified and reproduced at the level of detail shown in the official tables.

Reviews

Glanville Williams said that the "Destination Table" was a "useful feature" of Halsbury.

Glanville Williams Glanville Llewelyn Williams (15 February 1911 – 10 April 1997) was a Welsh legal scholar who was the Rouse Ball Professor of English Law at the University of Cambridge from 1968 to 1978 and the Quain Professor of Jurisprudence at University ...

Learning the Law Learning the Law is a book written by Glanville Williams and edited by him and A. T. H. Smith. It professes to be a "Guide, Philosopher and Friend". The tome is a "standard" work which has been called a "classic", and said to be "useful" and "mos ...

. Eleventh Edition. Stevens. 1982. Page 177.

References

{{Reflist Law of the United Kingdom British books Law books Acts of the Parliament of the United Kingdom

Contents of current volume

Reviews

See also

References