Vehicle Excise and Registration Act 1994

Type Public General Act
Publication 1994-07-05
Last updated 2025-04-01
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API
369

Words in Sch. 2 para. 22(9)(a)(c) inserted (31.7.1998) by 1998 c. 36, s. 16, Sch. 1 paras. 16(1)(8), 17(2)

370

Sch. 2 para. 22(10)(a) repealed (retrospective to 28.11.1995) by 1996 c. 8, s. 205, Sch. 41 Pt. II(4) Note

371

Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(a)

372

Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(b)

373

Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(c)

380

Sch. 2A para. 3(1) substituted (8.10.1997) by 1997 c. 16, s. 20(1); S.I. 1997/2392, art. 2

381

Words in Sch. 2A para. 3(2) substituted (8.10.1997) by 1997 c. 16, s. 20(2); S.I. 1997/2392, art. 2

382

Words on Sch. 2A para. 3(3) substituted (8.10.1997) by 1997 c. 16, s. 20(3); S.I. 1997/2392, art. 2

383

984 c. 27.

385

Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

388

Words in Sch. 3 para. 17(1) repealed (29.4.1996) by 1996 c. 8, ss. 22(7)(a), 205, Sch. 41 Pt. II(5)

390

Sch. 3 para. 21 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

391

Sch.3 para. 22 repealed (6.4.2003 with effect as mentioned in s. 723(1)(a)(b) (subject to Sch. 7) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 724(1), Sch. 8 Pt. 1

399

S.R. and O. (N.I.) 1973 No. 490.

404

Words in s. 13(4)(a) as set out in Sch. 4 para. 8 substituted (24.7.2002 with application as mentioned in s. 18(3) of the amending Act) by virtue of Finance Act 2002 (c. 23), s. 18(2)

405

Words in s. 13(4)(b) as set out in Sch. 4 para. 8(1) substituted (7.4.2005 with effect as mentioned in s. 7(14) of the amending Act) by Finance Act 2005 (c. 7), s. 7(4)

406

S. 13(7) as set out in Sch. 4 para. 8(1) inserted (7.4.2005 with effect as mentioned in s. 7(14)(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(5)

412

Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

413

Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

414

Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

415

Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

416

Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

417

Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

418

Words in Sch. 1 para. 4F(1) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 15(2)(a)(4)

419

Sch. 1 para. 4F(2) repealed (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, ss. 15(2)(b)(4), 205, Sch. 41 Pt. II(1) Note

420

Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

421

Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

422

Sch. 1 Pt. IVA para. 4EE inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 16(1)(8)

423

Sch. 1 para. 1M inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(4)

424

S. 29(2A)-(2E) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 2(3)

425

Words in s. 29(7) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 2(5)

426

Words in s. 29(1) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 2(2)

427

Words in s. 29(3) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 2(4)

428

Words in s. 30(2) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 3

429

Words in Sch. 1 para. 1J(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

430

Words in Sch. 1 para. 1J(b) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

431

Words in Sch. 1 para. 1K substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(3)

432

Sch. 2A para. 1(1A) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 5(3)

433

Sch. 2A para. 1(6) (6A) substituted for Sch. 2A para. 1(6) (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 5(5)

434

Sch. 2A para. 1(9), (10) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 5(6)

435

Word in Sch. 2A para. 1(1) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 5(2)

436

Words in Sch. 2A para. 1(2) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 5(4)(a)

437

Words in Sch. 2A para. 1(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 45 para. 5(4)(b)

438

Sch. 2A para. 2(4)(a) substituted for Sch. 2A para. 2(4)(a) (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 6

439

Words in Sch. 2A para. 3(1)(a)(i) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 7(2)

440

Words in Sch. 2A para. 3(2) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 7(3)

441

Sch. 2A para. 3(7)(c)-(e) substituted for Sch. 2A para. 3(7)(c) (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 7(4)

442

Sch. 2A para. 4(1)(a) substituted for Sch. 2A para. 4(1)(a) (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 8

443

S. 19 substituted (1.1.2009) by Finance Act 2008 (c. 9), s. 144(3)(7)

444

S. 22(1D)(a) omitted (1.1.2009) by virtue of Finance Act 2008 (c. 9), s. 144(4)(7)

445

Words in s. 31(7)(a) inserted (1.1.2009) by Finance Act 2008 (c. 9), s. 144(5)(a)(7)

446

Words in s. 31B(9)(a)(i) inserted (1.1.2009) by Finance Act 2008 (c. 9), s. 144(5)(b)(7)

447

Words in s. 31C(7)(a) inserted (1.1.2009) by Finance Act 2008 (c. 9), s. 144(5)(c)(7)

453

Words in s. 10 heading omitted (1.1.2009) by virtue of Finance Act 2008 (c. 9), s. 144(2)(7)

454

Words in s. 3(4)(b) substituted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 2(2)

455

S. 3(7) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 2(3)

456

Words in s. 19(1) substituted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 3(2)

457

S. 19(2) omitted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 4 para. 3(3)

458

S. 19(3A)(3B) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 3(4)

459

S. 22(1)(ha) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 120

460

Words in s. 62(1) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 4(2)

461

S. 62(1B)(1C) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 4(3)

462

Words in Sch. 1 para. 1A(1)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(2)(a)

463

Words in Sch. 1 para. 1A(5) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(2)(b)

464

Words in Sch. 1 para. 1H(1)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(4)(a)

465

Words in Sch. 1 para. 1H(3) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(4)(b)

466

Words in Sch. 1 para. 1K(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(5)

467

Words in Sch. 1 para. 1M(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(6)

468

Word in Sch. 1 para. 1B(a) omitted (with effect in accordance with s. 14(10) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 14(5)

469

Words in Sch. 1 para. 9(1) inserted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(2)(a)

470

Words in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(3)(a)

471

Words in Sch. 1 para. 11C(2) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(4)

474

Words in Sch. 2 para. 4(2)(b) substituted (S.) (1.4.2013) by Police and Fire Reform (Scotland) Act 2012 (asp 8), s. 129(2), Sch. 7 para. 58(a); S.S.I. 2013/51, art. 2 (with transitional provisions and savings in S.S.I. 2013/121)

475

Words in Sch. 2 para. 5 substituted (S.) (1.4.2013) by Police and Fire Reform (Scotland) Act 2012 (asp 8), s. 129(2), Sch. 7 para. 58(b)(i); S.S.I. 2013/51, art. 2 (with transitional provisions and savings in S.S.I. 2013/121)

476

Words in Sch. 2 para. 5 substituted (S.) (1.4.2013) by Police and Fire Reform (Scotland) Act 2012 (asp 8), s. 129(2), Sch. 7 para. 58(b)(ii); S.S.I. 2013/51, art. 2 (with transitional provisions and savings in S.S.I. 2013/121)

477

S. 19(3ZA) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 2(3), 7

478

Words in s. 22ZA(1)(b) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 3(2), 7

479

S. 22ZA(1A)(1B) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 3(3), 7

480

Word in s. 22ZA(2) omitted (retrospective to 8.4.2013) by virtue of Finance Act 2013 (c. 29), Sch. 37 paras. 3(4), 7

481

Word in s. 22ZA(4) omitted (retrospective to 8.4.2013) by virtue of Finance Act 2013 (c. 29), Sch. 37 paras. 3(4), 7

482

Word in s. 22ZA heading omitted (retrospective to 8.4.2013) by virtue of Finance Act 2013 (c. 29), Sch. 37 paras. 3(4), 7

483

S. 22ZA(5) substituted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 3(5), 7

484

Words in s. 62(1) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 4, 7

485

Sch. 2 para. 19(1)(b) substituted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(2), 7

486

Sch. 2 para. 19(2)(aa)(ab) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(3), 7

487

Sch. 2 para. 19(2B) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(4), 7

488

Words in Sch. 2 para. 19(3) substituted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(5), 7

489

Words in Sch. 2 para. 19(4)(a) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(6), 7

490

Sch. 1 para. 1ZA inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 5, 7

491

Words in s. 7A(1A)(d) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 189(2)

492

Sum in Sch. 1 para. 1J(b) substituted (with effect in accordance with s. 187(6) of the amending Act) by Finance Act 2013 (c. 29), s. 187(4)(b)

493

Words in Sch. 2A para. 1(10)(b) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 189(3)

496

Words in s. 7(8) substituted (1.4.2014) by HGV Road User Levy Act 2013 (c. 7), ss. 15(2), 21(1); S.I. 2014/797, art. 2

497

Word in s. 49(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 36; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

498

S. 3(2) substituted (with effect in accordance with s. 87(2) of the amending Act) by Finance Act 2014 (c. 26), s. 87(1)

499

S. 13(7)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(a)

500

S. 15(2A) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(c)

501

Words in s. 60A(9)(b) substituted (with effect in accordance with s. 90(4) of the amending Act) by Finance Act 2014 (c. 26), s. 90(2)(a)

502

Words in s. 60A(9)(b) substituted (with effect in accordance with s. 90(4) of the amending Act) by Finance Act 2014 (c. 26), s. 90(2)(b)

503

Words in s. 61(1)(b) inserted (with effect in accordance with s. 90(4) of the amending Act) by Finance Act 2014 (c. 26), s. 90(3)(a)

504

Words in s. 61(2) inserted (with effect in accordance with s. 90(4) of the amending Act) by Finance Act 2014 (c. 26), s. 90(3)(b)

505

Words in Sch. 1 para. 3(1) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 4(a)

506

Sch. 1 para. 3(1A) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 4(b)

507

Words in Sch. 1 para. 6(2A)(a) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(a)

508

Word in Sch. 1 para. 6(2A) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(b)

509

Sch. 1 para. 6(2A)(b) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(c)

510

Sch. 1 para. 7(3A) substituted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by Finance Act 2014 (c. 26), Sch. 18 para. 6

511

Words in Sch. 1 para. 9(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(i)

512

Sch. 1 para. 9(3)(a) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(ii)

513

Sch. 1 para. 9(4)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(iii)

514

Sch. 1 paras. 9A, 9B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 7

515

Sch. 1 para. 10 substituted (with effect in accordance with s. 82(3) of the amending Act) by Finance Act 2014 (c. 26), s. 82(1)

516

Word in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(6)(a)

517

Words in Sch. 1 para. 11(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(i)

518

Sch. 1 para. 11(3)(a) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(ii)

519

Sch. 1 para. 11(4)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(iii)

520

Sch. 1 paras. 11A, 11B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 8

521

Words in Sch. 1 para. 11C(2)(a) omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 9(a)

522

Sch. 1 para. 11C(2)(b) omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 9(b)

523

Words in Sch. 1 para. 11C(2) omitted (with effect in accordance with s. 83(10) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 83(8)(a)

524

Word in Sch. 1 para. 11C(2)(a) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(8)(b)

525

Sch. 1 para. 11D and cross-heading omitted (with effect in accordance with s. 83(10) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 83(9)

526

Words in Sch. 4 para. 8(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(b)

527

Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(5)

528

S. 4(1)-(2A) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(2)(10)

529

S. 7(6)(7) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 2, 22

530

Words in s. 7A(1B) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 3(2)(a), 22

531

Words in s. 7A(1B) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 3(2)(b), 22

532

S. 7A(1C) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 3(3), 22

533

S. 10 omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 4, 22

534

Words in s. 13(3) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(a)(10)

536
537

Words in s. 13(5)(a) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(d)(10)

538

Words in s. 13(6) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(e)(10)

539

Words in s. 14(2) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 5(a), 22

540

S. 14(4) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 5(b), 22

541

Words in s. 19(1) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(2), 22

542

S. 19(3) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(3), 22

543

Word in s. 19(3ZA) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(4), 22

544

Words in s. 19(3A) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(5), 22

545

S. 19(3B)(b) and word substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(6), 22

546

S. 19(4) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(7), 22

547

S. 19(5)(5A) substituted for s. 19(5)(6) (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(8), 22

548

S. 19(7) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(9), 22

549

Words in s. 19(8) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(10)(a), 22

550

Words in s. 19(8) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(10)(b), 22

551

Words in s. 19(8) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(10)(c), 22

552

Words in s. 19A(2)(b) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(5)(a)(10)

553

Words in s. 19A(3)(b) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(5)(b)(10)

554

Words in s. 19A(3)(d) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(5)(b)(10)

556

Words in s. 19B(2)(c) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(6)(b)(10)

557

Words in s. 19B(3)(b) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(6)(c)(10)

558

Words in s. 19B(3)(d) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(6)(c)(10)

560

S. 22(2A)(c) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 7(a), 22

561

S. 22(4) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 7(b), 22

562

Words in s. 29(4) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 8(a), 22

563

S. 29(5) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 8(b), 22

564

Words in s. 31(7)(a) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 9, 22

565

Words in s. 31A(4) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 10(a), 22

566

S. 31A(5) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 10(b), 22

567

Words in s. 31B(9)(a)(i) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 11, 22

568

Words in s. 31C(7)(a) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 12, 22

569

S. 33 omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 13, 22

570

S. 33A omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 14, 22

571

S. 35 omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 15, 22

572

Words in s. 35A(1)(a) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(7)(a)(10)

573

S. 35A(8) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(7)(b)(10)

574

Words in s. 35A(1)(a) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(2)(a), 22

575

Words in s. 35A(1)(b) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(2)(b), 22

576

S. 35A(3) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 16(3), 22

577

Words in s. 35A(4) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(4), 22

578

S. 35A(7) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(5), 22

579

S. 36(7) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(8)(a)(10)

580

S. 36(4A)(4B) substituted for s. 36(4A) (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 17(2), 22

581

Words in s. 36(6)(b) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 17(3), 22

582
583

Word in s. 58 omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 19, 22

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