Finance Act 1989

[^c13123981]: Sch. 14 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13124001]: Sch. 14 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13124021]: Sch. 14 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13124201]: Sch. 14 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13123931]: Sch. 14 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13124221]: Sch. 15 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13124241]: Sch. 15 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13124251]: Sch. 15 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13124281]: Sch. 15 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13124291]: Sch. 15 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13124211]: Sch. 15 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c13124311]: 1981 c. 68.

[^c13124321]: 1981 c. 68.

[^c13124331]: 1981 c. 68.

[^c13124341]: 1981 c. 68.

[^c13124351]: 1981 c. 68.

[^c13124301]: S. 181, Sch. 16 repealed (prosp. as mentioned in S.I. 1990/2347, art. 3(3)) by Broadcasting Act 1990 (c. 42, SIF 96), ss. 127-129, 134, 203(3), 204(2), Schs. 9-12, Sch. 21

[^c13124361]: Sch. 17 Pt. II repealed (20.7.1998) by S.I. 1998/1446, art. 30(2), Sch. 2 Pt. I

[^c13124371]: Sch. 17 Pt. V restricted (retrospectively) by 1993 c. 34, s. 79(2)(a)

[^c13122211]: 1983 c. 55.

[^c13122221]: 1983 c.55.

[^c13122231]: 1983 c. 55.

[^c13122241]: 1983 c. 55.

[^c13122251]: 1983 c. 55.

[^c13122261]: 1983 c. 55.

[^c13122271]: 1983 c. 55.

[^c13122281]: 1983 c. 55.

[^c13123561]: See Finance Act 1990 (c. 29), s. 56, Sch. 10para. 11(4)–definition employed for purposes of Finance Act1990 (c. 29), Sch. 10–convertible securities

[^c13123571]: Sch. 11 para. 1(3A)-(3G) substituted (retrospectively and deemed always to have had effect) for para. 1(3A) by Finance (No. 2) Act 1992 (c. 48), s. 33, Sch. 7 paras. 2, 7, 8

[^c13123581]: 1992 c. 12.

[^c13123591]: Words in Sch. 11 para. 1(8)(c) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 19(6)(a) (with s. 60, 101(1), 201(3))

[^c13123601]: Finance Act 1990 (c. 29), s. 58(2)(7)–deemedalways to have had effect. Previously “the security was issued before9th June 1989 and was quoted in the official list of a recognised stockexchange on 8th June 1989”

[^c13123611]: Finance Act 1990 (c. 29), s. 58(3)(4)respectively–deemed always to have had effect (subs. (7))

[^c13123631]: Finance Act 1990 (c. 29), s. 58(5)(7)–deemedalways to have had effect

[^c13123641]: Finance Act 1990 (c. 29), s. 58(6)(a)(7)–deemedalways to have had effect. Previously “and (12)”

[^c13123651]: Sch. 11 para. 2(13)(c)-(e) substituted(retrospectively and deemed always to have had effect) for sub-para. (13)(c)(d) by Finance (No. 2) Act 1992 (c. 48), s. 33, Sch. 7 paras.3, 7, 8

[^c13123671]: Finance Act 1990 (c. 29), s. 56, Sch. 10 para. 27(2),29(1)–deemed always to have had effect

[^c13123701]: Sch. 11 para. 7(1) excluded (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment) by 1993 c. 34, ss. 176(3)(c), 184(3)

[^c13123751]: Sch. 11 para. 10 repealed (27.7.1993 with effect for the year 1994 and subsequent underwriting years) by 1993 c. 34, s. 213, Sch. 23 Pt. III(12) Note 2

[^c13123761]: Words in Sch. 11 para. 11(1) substituted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 79, Sch. 6 paras.20, 25(1)

[^c13123781]: Words in Sch. 11 para. 19 substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 19(6)(b) (with ss. 60, 101(1), 201(3))

[^c13123791]: 1992 c. 12.

[^c13123801]: Sch. 11 para 19A and cross heading inserted (retrospectively and deemed always to have had effect) by Finance (No. 2) Act 1992 (c. 48), s. 33, Sch. 7 paras4, 7, 8

[^c13123811]: Sch. 11 para 19A and cross heading inserted (retrospectively and deemed always to have had effect) by Finance (No. 2) Act 1992 (c. 48), s. 33, Sch. 7 paras4, 7, 8

[^c13123821]: Words in Sch. 11 para. 21(3) inserted (retrospectively and deemed always to have had effect) by Finance (No. 2) Act 1992 (c. 48), s. 33, Sch. 7 paras. 5(1), 7, 8

[^c13123831]: Sch. 11 para. 21A inserted (retrospectively and deemed always to have had effect) by Finance (No. 2) Act 1992 (c. 48), s. 33, Sch. 7 paras. 5(2), 7, 8

[^c13123841]: Finance Act 1990 (c. 29), s. 56, Sch. 10 paras. 27(3), 29(4)on and after 9 June 1989

[^c13123851]: Sch. 11 para 22C and cross heading inserted (retrospectively and deemed always to have had effect) by Finance (No. 2) Act 1992 (c. 48), s. 33, Sch. 7 paras6, 7, 8

[^c13123861]: Sch. 11 para 22C and cross heading inserted (retrospectively and deemed always to have had effect) by Finance (No. 2) Act 1992 (c. 48), s. 33, Sch. 7 paras6, 7, 8

[^c13123661]: Sch. 11 para. 3A inserted by Finance Act 1991 (c. 31, SIF 63:1), s. 54, Sch. 12 para.4.

[^c13123681]: Sch. 11 para. 5A and crossheading inserted (27.7.1993) by 1993 c. 34, s. 170, Sch. 18 para.7

[^c13123691]: Sch. 11 para. 5A inserted (27.7.1993) by 1993 c. 34, s. 170, Sch. 18 para.7

[^key-cc9f572609f7e3d0b36f175fe37a11a4]: Words in s. 182(1) inserted (1.8.2002 for specified purposes, 26.2.2003 for specified purposes, 1.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 5 para. 11(2)(a); S.I. 2002/1727; S.I. 2003/392, art. 2

[^key-44eca6d441269a25c26edb0c5586fafa]: S. 182(1)(aa) substituted (1.8.2002 for specified purposes, 26.2.2003 for specified purposes, 1.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 5 para. 11(2)(b); S.I. 2002/1727; S.I. 2003/392, art. 2

[^key-91c3544a305ddeca6c5c2639357ef140]: S. 182(2ZA) substituted for (1.8.2002 for specified purposes, 26.2.2003 for specified purposes, 1.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 5 para. 11(3); S.I. 2002/1727; S.I. 2003/392, art. 2

[^key-dfcad7cc42c44f29a82fd8c666391bf4]: Words in s. 182(2A) inserted (1.8.2002 for specified purposes, 26.2.2003 for specified purposes, 1.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 5 para. 11(4); S.I. 2002/1727; S.I. 2003/392, art. 2

[^key-aad2019c4a48411d2126ac10b878350e]: Words in s. 182(4)(b) inserted (1.8.2002 for specified purposes, 26.2.2003 for specified purposes, 1.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 5 para. 11(5)(a); S.I. 2002/1727; S.I. 2003/392, art. 2

[^key-dc8e0cef8574cd9c6ee6670ede662c5f]: Words in s. 182(4)(c) inserted (1.8.2002 for specified purposes, 26.2.2003 for specified purposes, 1.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 5 para. 11(5)(b); S.I. 2002/1727; S.I. 2003/392, art. 2

[^key-5bffcb57e7b71e1bdf67f9db47b1b616]: S. 182(4)(c)(ia) substituted (1.8.2002 for specified purposes, 26.2.2003 for specified purposes, 1.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 5 para. 11(5)(c); S.I. 2002/1727; S.I. 2003/392, art. 2

[^key-de5ef5d4c17ef32705938fbf4ef17152]: Words in s. 182(4)(c)(iii) inserted (1.8.2002 for specified purposes, 26.2.2003 for specified purposes, 1.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 5 para. 11(5)(d); S.I. 2002/1727; S.I. 2003/392, art. 2

[^key-9d330eaf0f604aaa7c5009fadbdc3f0b]: Ss. 36-42 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-372452994804306436ce065a0831ab64]: Ss. 50-52 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-1edebca7acd9e83e7f80ae180c632ecf]: Sch. 5 para. 18 inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 163(5) (with Sch. 7)

[^key-c0e8cc2853ff1c937a854be91ad7b668]: S. 178(2)(s) and preceding word inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 162(d) (with Sch. 7)

[^key-0843100a28a452361ef915f7e9ffe03c]: S. 178(2)(q) renumbered (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 162(c) (with Sch. 7)

[^key-716c961a82062d7573e35155383276eb]: Words in s. 178(2)(m) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 162(a), Sch. 8 Pt. 1 (with Sch. 7)

[^key-a4b90e54d3555d7d633a648c15862d7a]: Word in s. 178(2)(p) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 162(b), Sch. 8 Pt. 1 (with Sch. 7)

[^key-54213cdd557c1c50233b397fd66f62be]: S. 179(1)(g) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-5ea2915caf3647951d56b92e036d9a37]: S. 179(5) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-80635e7b697701a56127d92b4f0e014f]: S. 45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-c27381d5d72f8e13f7c40256c7515847]: S. 53 repealed (except s. 53(2)(f) so far as relating to s. 418(3) of ICTA) (6.4.2003) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-dca4e80597c974f534f72b4ded6aad54]: Words in s. 53(2)(f) substituted (6.4.2003) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 159 (with Sch. 7)

[^key-b8a1a9c0ac567209b26cf8da0ffd2218]: S. 62 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-3f6b483bdddcab82a8351b36826801c8]: S. 64 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-62f03ad4d5bc406ea8ef30f1bd7bc78e]: S. 66 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-1168ebd6c672ea179cd261e084b45400]: Words in s. 69(3AC) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 160(3) (with Sch. 7)

[^key-8d437ea3a7baf813bae1188896d1e9da]: Words in s. 69(4ZA)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 160(4)(a) (with Sch. 7)

[^key-c8cae596b3854a6531fca9c94c8d9179]: Words in s. 69(4ZA)(b)(ii) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 160(4)(b) (with Sch. 7)

[^key-c69fe28dbf85cac7840903ef07a27420]: Words in s. 69(3AA)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 160(2)(a) (with Sch. 7)

[^key-6231c42e51c55af0008ca2b53d6f8e11]: Words in s. 69(3AA)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 160(2)(b) (with Sch. 7)

[^key-e0e32e39e01b510c17f329f147875e46]: Sch. 12 para. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-b260c692b1c8644e2c640f3fbb52be3b]: Words in Sch. 5 para. 10 substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 163(4)(a) (with Sch. 7)

[^key-aa89f9aa67c81240a9aa5d2cdf401c9a]: Words in Sch. 5 para. 10 substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 163(4)(b) (with Sch. 7)

[^key-d22fcb285ef8845c122c1684bfb0ac93]: Words in Sch. 5 para. 4(2A) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 163(2)(a) (with Sch. 7)

[^key-094e478ca8d0b5adbcd8660c5ccc4c69]: Words in Sch. 5 para. 4(2A)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 163(2)(b) (with Sch. 7)

[^key-49bfc9ae2f7f0385f20a3ad6fe853d8c]: Words in Sch. 5 para. 9(2ZA)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 163(3)(a) (with Sch. 7)

[^key-d283edb434dc0e80f6af7b8c4fa3b910]: Words in Sch. 5 para. 9(2ZA)(b)(ii) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 163(3)(b) (with Sch. 7)

[^key-8084a53a14b789783a00b03abb2f3985]: S. 67 excluded (10.7.2003) by Finance Act 2003 (c. 14), s. 142(1)

[^key-b817d39a38e94a36a8ed19da6bce688a]: S. 69 modified (10.7.2003) by Finance Act 2003 (c. 14), s. 142(2)

[^key-dcf12d88a087ea8186c6e53f7631bc29]: S. 178(2)(t) added (10.7.2003) by Finance Act 2003 (c. 14), Sch. 18 para. 4

[^key-cca0105841db5b62ab04a4f3de2fcbc8]: Word in s. 83 heading substituted (with effect in accordance with Sch. 33 para. 2(12) of the amending Act) by Finance Act 2003 (c. 14), Sch. 33 para. 2(10)

[^key-784a398634eedbfc9e06485129f44657]: S. 84(1) repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(12)

[^key-25569e04956d77aeae48ac8463a1ff01]: S. 88A repealed (with effect in accordance with Sch. 33 para. 13(11) of the amending Act) by Finance Act 2003 (c. 14), Sch. 33 para. 13(3), Sch. 43 Pt. 3(12)

[^key-d15dedb7c08b65da7ba54c9fb54324cb]: S. 178(2)(e) repealed (13.10.2003) by Land Registration Act 2002 (c. 9), s. 136(2), Sch. 13 (with s. 129, Sch. 12 para. 1); S.I. 2003/1725, art. 2(1)

[^key-a2db0d39691ea80d2b275ace9507c8d1]: S. 179(1)(a)(iv) repealed (13.10.2003) by Land Registration Act 2002 (c. 9), s. 136(2), Sch. 13 (with s. 129, Sch. 12 para. 1); S.I. 2003/1725, art. 2(1)

[^key-cd136ac26709458b1a5fa3a7a47c92ed]: Word in s. 182(4)(a)(iii) omitted (14.7.2004) by virtue of Scottish Public Services Ombudsman Act 2002 (Consequential Provisions and Modifications) Order 2004 (S.I. 2004/1823), arts. 1, 10(a)

[^key-1430fc67b14e1bb88a70686ead345be5]: S. 182(4)(a)(v) and preceding word inserted (14.7.2004) by Scottish Public Services Ombudsman Act 2002 (Consequential Provisions and Modifications) Order 2004 (S.I. 2004/1823), arts. 1, 10(b)

[^key-ab2b3008e9b937257cffa37af9b2b6ad]: Words in s. 182(6) substituted (14.7.2004) by Scottish Public Services Ombudsman Act 2002 (Consequential Provisions and Modifications) Order 2004 (S.I. 2004/1823), arts. 1, 10(c)

[^key-a897f8919f0975f7ae44fde91d12ea70]: Words in s. 182(11)(c) omitted (14.7.2004) by virtue of Scottish Public Services Ombudsman Act 2002 (Consequential Provisions and Modifications) Order 2004 (S.I. 2004/1823), arts. 1, 10(d)

[^key-ae158f657e6d5e3fe53804405bdd7474]: S. 185 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 6 Group 3

[^key-784918d0ca29743b4168f71375ceefa8]: S. 27 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 5

[^key-dc5489c8e8659c5eee9677742ddc8a9c]: S. 182(2ZB) inserted (1.1.2005) by Child Trust Funds Act 2004 (c. 6), ss. 18(3), 27; S.I. 2004/2422, art. 2

[^key-80d6aebb2232d5ef6239e0fbe320e661]: Words in s. 182(1) inserted (1.1.2005) by Child Trust Funds Act 2004 (c. 6), ss. 18(2)(a), 27; S.I. 2004/2422, art. 2

[^key-4d02099bd3fb28235c89d639fa12ff09]: S. 182(1)(ab) inserted (1.1.2005) by Child Trust Funds Act 2004 (c. 6), ss. 18(2)(b), 27; S.I. 2004/2422, art. 2

[^key-0aa2e3957b8213d044c361a371700667]: Words in s. 182(4)(b) inserted (1.1.2005) by Child Trust Funds Act 2004 (c. 6), ss. 18(4)(a), 27; S.I. 2004/2422, art. 2

[^key-3c685ba935c422ed61d677bb1724159b]: S. 182(4)(c)(ib) inserted (1.1.2005) by Child Trust Funds Act 2004 (c. 6), ss. 18(4)(b), 27; S.I. 2004/2422, art. 2

[^key-52fa0932741c4d8b2c291fff0725805a]: Words in s. 182(4)(c) inserted (1.1.2005) by Child Trust Funds Act 2004 (c. 6), ss. 18(4)(a), 27; S.I. 2004/2422, art. 2

[^key-6b17190226b8c2aedab051f92c9b0422]: Words in s. 182(5)(b) substituted (1.1.2005) by Child Trust Funds Act 2004 (c. 6), ss. 18(5), 27; S.I. 2004/2422, art. 2

[^key-c4cc09ac31c73952c963b3e840807608]: Words in s. 182(10) inserted (1.1.2005) by Child Trust Funds Act 2004 (c. 6), ss. 18(6), 27; S.I. 2004/2422, art. 2

[^key-2fd737f9cda8bdc1553d2ce1c5b28936]: S. 182 restricted (6.4.2005) by Pensions Act 2004 (c. 35), ss. 88(2), 202(2), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7

[^key-a6fd5150b73e9382cf8adaeaa9f7942c]: S. 182 restricted (6.4.2005) by Pensions Act 2004 (c. 35), ss. 202(2), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7

[^key-4776a065b981dfb414320cbea9518a67]: S. 182(2ZB) modified (temp.) (6.4.2005) by Child Trust Funds Act 2004 (c. 6), s. 24(1)(4)27; S.I. 2004/3369, art. 2(1)

[^key-c8e575bda408d78b9660ee0b7494fb2d]: S. 182(2ZB) modified (temp.) (6.4.2005) by Child Trust Funds Act 2004 (c. 6), s. 24(1)(4)27; S.I. 2004/3369, art. 2(1)

[^key-17689e51275fc776069687e0db8cc4bd]: Words in s. 68(2)(a) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 407(a) (with Sch. 2)

[^key-fd2f2a346ac7e6e72ac460f98590c292]: S. 68(2)(b)(ba)(bb) substituted for s. 68(2)(b) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 407(b) (with Sch. 2)

[^key-bf68ea1fcedc17a6796a74347766075c]: Words in s. 71(4)(a) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 408(a) (with Sch. 2)

[^key-9b585e301cd57281bc09c0f49c41cc93]: S. 71(4)(b)(ba)(bb) substituted for s. 71(4)(b) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 408(b) (with Sch. 2)

[^key-7d97099d0b50896f2d2666fc7eba7338]: S. 109(4) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-ea22d7e07e26d379cc3ac1f4f4485fa3]: S. 112 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 410, Sch. 3 (with Sch. 2)

[^key-ba51a372fcf0cc2418229397b2ecee90]: S. 113 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 410, Sch. 3 (with Sch. 2)

[^key-d52f8342f6567d3c33b3f27ab3ab4ffe]: S. 182(10A) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 39; S.I. 2005/1126, art. 2(2)(h)

[^key-fc3568e605e80d3a07f92fa462edc641]: Words in s. 182(6) substituted (1.4.2006) by Public Services Ombudsman (Wales) Act 2005 (c. 10), s. 40, Sch. 6 para. 22(b); S.I. 2005/2800, art. 5(1)(3)

[^key-0c1f41764e77ca659462386c72886e87]: Words in s. 182(11)(c) repealed (1.4.2006) by Public Services Ombudsman (Wales) Act 2005 (c. 10), s. 40, Sch. 6 para. 22(c), Sch. 7; S.I. 2005/2800, art. 5(1)(3)

[^key-8ce9b6ff0d3d0d278dbff4e9ddc0cb9e]: S. 182(4)(a)(iv) substituted (1.4.2006) by Public Services Ombudsman (Wales) Act 2005 (c. 10), s. 40, Sch. 6 para. 22(a); S.I. 2005/2800, art. 5(1)(3)

[^key-a81f65aeae915cf014d8f6493c06416e]: Sch. 6 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-cd77fcfba97c9c91e899d52d5960dac1]: Sch. 7 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-534999d77f0744a2460144959ead9f6e]: Ss. 75-77 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-45c532ebd7fa925a7440fd0cda7db00e]: Word in s. 68(2)(ba) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 28(3)(a)(7)

[^key-89a8e181cc9b33e4da3b4d143c701ba9]: Words in s. 68(2)(bb) repealed (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 28(3)(b)(7), Sch. 26 Pt. 3(15)

[^key-43ed0aabd50a03fcc65afcf793f7a027]: Word in s. 71(4)(ba) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 28(4)(a)(7)

[^key-3c9ab1c48b10b63b4881ecb19f710ba7]: Word in s. 71(4)(bb) repealed (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 28(4)(b)(7), Sch. 26 Pt. 3(15)

[^key-96bab0781e1492afe60490c3ffaa3592]: S. 170(4)(a)(b) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-a062ed9a69f93029ef97a9d5bf09f7c7]: Sch. 12 para. 15 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-8a4ac7b5e4553c533f6cbe25c8d1b83a]: Sch. 12 para. 16 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-a286c2f93fb594c00fd3a898d7eb2c5f]: S. 68(2)(c) repealed (with effect in relation to payments made on or after 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 28(2)(a)(5), Sch. 26 Pt. 3(15)

[^key-92c41914601244673499c1806ef4a06f]: S. 71(4)(c) repealed (with effect in relation to payments made on or after 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 28(2)(b)(5), Sch. 26 Pt. 3(15)

[^key-5a71b9b399c68214b26e8b40037e3b66]: S. 110 repealed (with effect in relation to payments made on or after 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 28(2)(c)(5), Sch. 26 Pt. 3(15)

[^key-f6e4e8e7be3144603added519ff49b2e]: Sch. 8A repealed (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1

[^key-d2a15e189224d7049db4d1b051fd1bba]: S. 89A repealed (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1

[^key-518fc0dbffb3176093c29c5d941d0781]: S. 178 applied (6.4.2007) by The Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045), regs. 1, 14(6) (with reg. 60, Sch. 1)

[^key-20fca24fc3f87e84869443c753cf3bc2]: S. 178 applied (6.4.2007) by The Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045), regs. 1, 15(5) (with reg. 60, Sch. 1)

[^key-e4997cbb70cce6973b67adf3860c0f08]: S. 111(1)-(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 280(a), Sch. 3 Pt. 1 (with Sch. 2)

[^key-092246dfdff85ea57635f4fb7e6a0231]: S. 111(6)-(8) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 280(a), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f00fd2b4459b4877a71a01b5b4f89e46]: Words in s. 111(5) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 280(b), Sch. 3 Pt. 1 (with Sch. 2)

[^key-cf4bce37fb75d9bf1a40fcb15c101b77]: S. 47 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-38677cff88c7bbd696802d4f60e86be2]: S. 96(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-61376d698a19971626dd272137830e72]: S. 149(3)(d) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-6dad6320f272ea0a6cf89b8611774a58]: S. 149(4)(b) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-9e5cfadcea221bbc1dca3081a7576128]: S. 48 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4bc6ba0c88421ae601b6b181d4a46571]: Ss. 30-32 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-cd874273ea41b1fbfa80ddcdb63714d3]: Words in Sch. 5 para. 16(2)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 283(3)(a) (with Sch. 2)

[^key-58398fa413a5558ba282ec7f41f88845]: S. 170(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-7102dee947277eebbb2890d504f0b707]: Words in Sch. 5 para. 15 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 283(2) (with Sch. 2)

[^key-72e263b81fb89d7e231947e1b8842530]: Sch. 12 para. 13(1)-(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-33395c510e707974696a5a5221cdacd9]: Sch. 12 para. 17 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f97bcdfb69a8c45b7ec6f971aa27a9d2]: S. 84(2) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(4)(a), Sch. 27 Pt. 2(10)

[^key-a56f31e7eae65abc8b014e672cae9571]: S. 84(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(4)(a), Sch. 27 Pt. 2(10)

[^key-40f44f8658cd4f05fe4f316a99aaeee9]: S. 84(5) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(4)(a), Sch. 27 Pt. 2(10)

[^key-0ee4802c240aae53914578d226a56034]: S. 84(6) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(4)(a), Sch. 27 Pt. 2(10)

[^key-6de2c2177ad9bf7e5cd805cfd71d10d2]: Word in s. 88 heading substituted (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 15(3)

[^key-776da689bb09e8a1931a75d5527ca85d]: S. 87 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(4)(d), Sch. 27 Pt. 2(10)