Vehicle Excise and Registration Act 1994

Word in s. 62 substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 20, 22

Sch. 4 para. 8(4) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(9)(10)

Words in Sch. 4 para. 8(1) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(a)(10)

Words in Sch. 4 para. 8(1) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(b)(10)

Words in Sch. 4 para. 8(1) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(c)(10)

Words in Sch. 4 para. 8(1) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(d)(10)

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

Words in s. 36 heading substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(8)(b)(10)

Ss. 31A-31C and cross-heading inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19(1)-(3), Sch. 5 paras. 1, 8; S.I. 2003/3086, art. 2 (with art. 3)

S. 55(2A) inserted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 13(2); S.I. 2015/778, art. 3, Sch. 1 para. 77

Words in s. 55(3)(a) substituted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 13(3)(a); S.I. 2015/778, art. 3, Sch. 1 para. 77

Words in s. 55(3)(b) substituted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 13(3)(b); S.I. 2015/778, art. 3, Sch. 1 para. 77

Words in s. 55(5) substituted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 13(4); S.I. 2015/778, art. 3, Sch. 1 para. 77

S. 55(6)(7) inserted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 13(5); S.I. 2015/778, art. 3, Sch. 1 para. 77

Words in Sch. 1 para. 1A(1)(a) substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(b)

Sch. 2 para. 20G renumbered as Sch. 2 para. 20G(1) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(i)

Sch. 2 para. 20G(2)(3) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(ii)

Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)

Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)

Words in s. 45(3A)(3B) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(a), 19

S. 61B omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 2, 19

Sch. 1 para. 3(6)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(i), 19

Sch. 1 para. 4(7)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(ii), 19

Sch. 1 para. 5(6)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(iii), 19

Sch. 1 para. 7(3)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(iv), 19

Words in Sch. 2 para. 22(1)(a) substituted (1.1.2017) by Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(i), 19

Words in Sch. 2 para. 22(2) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(ii), 19

Words in Sch. 2 para. 22(2A) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(iii), 19

Words in Sch. 2 para. 22(3) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(iv), 19

Sch. 2 para. 22(6AA) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(v), 19

Words in Sch. 2 para. 22(6B) substituted (1.1.2017) by Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(vi), 19

Word in Sch. 2 para. 22(8)(c) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(vii), 19

Sch. 2 para. 22(8)(d) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(vii), 19

Word in Sch. 2 para. 22(9)(c) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(vii), 19

Sch. 2 para. 22(9)(d) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(vii), 19

S. 1(1)(b) excluded by 1988 c. 52, s. 12E (as inserted (10.3.2017) by Deregulation Act 2015 (c. 20), ss. 73(3), 115(7); S.I. 2017/273, art. 2(a))

S. 29(1) excluded by 1988 c. 52, s. 12E (as inserted (10.3.2017) by Deregulation Act 2015 (c. 20), ss. 73(3), 115(7); S.I. 2017/273, art. 2(a))

Words in Sch. 2 para. 1A(1) substituted (1.4.2017) by Finance Act 2016 (c. 24), s. 151(2)(4)

Sch. 2 para. 1A(1A) inserted (1.4.2017) by Finance Act 2016 (c. 24), s. 151(3)(4)

Word in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(a)

Sch. 1 para. 1B(c) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(d)

Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(f)(i)

Sch. 1 para. 1GA(4)(5) inserted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(4)(d)

Sch. 1 para. 1GA(3)(a) omitted (with effect in accordance with s. 48(7) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 48(4)(b)

Sch. 1 para. 1GA(3)(d) substituted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(4)(c)

Sch. 1 para. 1GC substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(4)

Words in s. 22(2) substituted (19.7.2018) by Haulage Permits and Trailer Registration Act 2018 (c. 19), s. 27(1), Sch. para. 6(a)

Words in s. 22(2) omitted (19.7.2018) by virtue of Haulage Permits and Trailer Registration Act 2018 (c. 19), s. 27(1), Sch. para. 6(b)

Sch. 1 para. 1GG and cross-heading inserted (with effect in accordance with s. 59(4) of the amending Act) by Finance Act 2019 (c. 1), s. 59(3)

S. 19(3ZB) inserted (with effect in accordance with s. 60(10) of the amending Act) by Finance Act 2019 (c. 1), s. 60(8)(b)

S. 19(7A) inserted (with effect in accordance with s. 60(10) of the amending Act) by Finance Act 2019 (c. 1), s. 60(8)(d)

S. 19(3)(h) inserted (with effect in accordance with s. 60(10) of the amending Act) by Finance Act 2019 (c. 1), s. 60(8)(a)

Words in s. 19(7) inserted (with effect in accordance with s. 60(10) of the amending Act) by Finance Act 2019 (c. 1), s. 60(8)(c)

Sch. 1 para. 1GE(5) inserted (with effect in accordance with s. 59(4)(5) of the amending Act) by Finance Act 2019 (c. 1), s. 59(2)

Words in Sch. 1 para. 1GD(2) omitted (with effect in accordance with s. 85(8) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 85(5)

Sch. 1 para. 1GA(5)(c) and word inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(c)

Word in Sch. 1 para. 1GA(5)(a) omitted (with effect in accordance with s. 84(2) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 84(1)(a)

Words in Sch. 1 para. 1GA(5)(b) inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(i)

Word in Sch. 1 para. 1GA(5)(b) substituted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(ii)

Words in Sch. 1 para. 1GA(5)(b) inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(iii)

Sch. 1 para. 1GE(3) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(6)(a) (with s. 85(8))

Sch. 1 para. 1GE(4) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(6)(a) (with s. 85(8))

Words in Sch. 1 para. 1GE(5) substituted (1.4.2020) by Finance Act 2020 (c. 14), s. 85(6)(b) (with s. 85(8))

Words in Sch. 2 para. 6 cross-heading inserted (1.4.2020) by Finance Act 2020 (c. 14), s. 87(2)(4)

Sch. 2 para. 6A inserted (1.4.2020) by Finance Act 2020 (c. 14), s. 87(3)(4)

Words in Sch. 1 para. 1GF(1) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(7) (with s. 85(8))

Sch. 1 para. 1GA(1A) inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 86(2)

Sch. 1 para. 1A(2) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(2)(a) (with Sch. 4 paras. 16, 17)

Sch. 1 para. 1G(1) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(2)(b) (with Sch. 4 paras. 16, 17)

Sch. 1 para. 1GA(2) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(3)(a) (with Sch. 4 paras. 16, 17)

Sch. 1 para. 1GA(2A) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(3)(b) (with Sch. 4 paras. 16, 17)

Sch. 1 para. 1GA(4) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(3)(c) (with Sch. 4 paras. 16, 17)

Sch. 1 para. 1H(2) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(4) (with Sch. 4 paras. 16, 17)

Words in s. 32(1)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 126 (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2

Words in s. 41(1)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 127 (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2

S. 8 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 77 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

S. 22B inserted (temp.) (31.12.2020 for a period of two years at the end of which this amending provision will expire) by virtue of The Road Vehicles and Non-Road Mobile Machinery (Type-Approval) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/648), regs. 1(b)(ii), 3(3) (with reg. 11) (as amended by S.I. 2020/1393, regs. 1(2), 2(3) and S.I. 2020/818, Sch. 6 para. 39(3)(b)); 2020 c. 1, Sch. 5 para. 1(1)

S. 7(5B)-(5I) inserted (temp.) (31.12.2020 for a period of two years at the end of which this amending provision will expire) by S.I. 2019/648, reg. 3(2)(a) (with reg. 11) (as substituted by The Road Vehicles and Non-Road Mobile Machinery (Type-Approval) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1393), regs. 1(2), 2(3)(a)(i) (with reg. 2(12)))

Words in s. 7(8) inserted (temp.) (31.12.2020 for a period of two years at the end of which this amending provision will expire) by virtue of The Road Vehicles and Non-Road Mobile Machinery (Type-Approval) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/648), regs. 1(b)(ii), 3(2)(b) (with reg. 11) (as amended by S.I. 2020/1393, regs. 1(2), 2(3) and S.I. 2020/818, Sch. 6 para. 39(3)(a)); 2020 c. 1, Sch. 5 para. 1(1)

S. 8(2)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 107(a) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

Words in s. 8(2)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 107(b) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

Words in s. 8(2)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 107(c) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

Words in s. 19(3A) substituted (with effect in accordance with s. 105(4) of the amending Act) by Finance Act 2021 (c. 26), s. 105(2)

S. 19(3C)(3D) inserted (with effect in accordance with s. 105(4) of the amending Act) by Finance Act 2021 (c. 26), s. 105(3)

Sch. 2 para. 19(4A) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 8(2)(b)

Sch. 2 para. 19(2)(aaa) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 8(2)(a)

Sch. 1 para. 1G(2) substituted (with effect in accordance with Sch. 18 para. 8(2) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 8(1)

Words in s. 62(1) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(2)

Sch. 1 para. 1ZA(2A) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(3)(a)

Sch. 1 para. 1ZA(3A) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(3)(b)

Sch. 1 para. 1ZA(6) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(3)(c)

Sch. 2 para. 19(2C) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(4)(b)

Sch. 2 para. 19(2)(aab) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(4)(a)

Words in Sch. 2 para. 19(4A) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(4)(c)

Sch. 1 para. 10(2A) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(2), 12

Word in Sch. 1 para. 10(3) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(a), 12

Words in Sch. 1 para. 10(3)(c) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(b), 12

Sch. 1 para. 10(5A) substituted for Sch. 1 para. 10(5) (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(4), 12

S. 5A inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 27

Sch. 2 para. 19(2)(aac) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 8

S. 62(1AA) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(2)(5)

Words in Sch. 1 para. 1(2) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(a)(i)(7)

Sum in Sch. 1 para. 1(2) substituted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(2)(a)(17)

Words in Sch. 1 para. 1(2) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(a)(i)(5)

Words in Sch. 1 para. 1(2A) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(a)(ii)(7)

Sum in Sch. 1 para. 1(2A) substituted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(2)(b)(17)

Words in Sch. 1 para. 1(2A) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(a)(ii)(5)

Sch. 1 para. 1A(1A)(1B) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(b)(5)

Sch. 1 para. 1B(b) and preceding word omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(3)(17)

Sch. 1 para. 1B Table substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(4)(17)

Words in Sch. 1 para. 1B substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(5)(17)

Sch. 1 paras. 1C-1F and cross-heading omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(6)(17)

Sch. 1 para. 1GA(1B)(1C) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(c)(5)

Sch. 1 para. 1GA(3)(c) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(7)(17)

Sch. 1 para. 1GC Table 1 substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(9)(17)

Sch. 1 para. 1GC Table 2 substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(10)(17)

Sch. 1 para. 1GC(2)(b) and preceding word omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(8)(17)

Words in Sch. 1 para. 1GD(1) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(11)(17)

Words in Sch. 1 para. 1GE(2) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(12)(17)

Sch. 1 para. 1GE(1)(c) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(4)(b)(7)

Words in Sch. 1 para. 1J(a) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(d)(i)(7)

Sum in Sch. 1 para. 1J(a) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(13)(17)

Words in Sch. 1 para. 1J(b) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(d)(ii)(7)

Sch. 1 para. 1N inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(e)(7)

Words in Sch. 1 para. 1N substituted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(14)(17)

Words in Sch. 1 para. 1N(b) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(d)(5)

Sum in Sch. 1 para. 2(1)(b) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(15)(b)(17)

Sum in Sch. 1 para. 2(1)(c) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(15)(c)(17)

Sum in Sch. 1 para. 2(1)(d) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(15)(d)(17)

Words in Sch. 1 para. 2(1)(a) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(4)(c)(i)(7)

Sum in Sch. 1 para. 2(1)(a) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(15)(a)(17)

Words in Sch. 1 para. 2(1)(a) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(e)(i)(5)

Words in Sch. 1 para. 2(3) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(4)(c)(ii)(7)

Words in Sch. 1 para. 2(3) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(e)(ii)(5)

Sum in Sch. 1 para. 6(2A)(a) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 69(1)(a)(2)

Sum in Sch. 1 para. 7(3A) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 70

Sch. 1 para. 9(1) Table substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 67(2)(4)

Sum in Sch. 1 para. 9(3) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 69(1)(b)(2)

Sum in Sch. 1 para. 10(7) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 68(2)(3)

Sch. 1 para. 10(6) Tables 1-6 substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 68(1)(3)

Sum in Sch. 1 para. 11(3) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 69(1)(c)(2)

Sch. 1 para. 11(1) Tables 1, 2 substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 67(3)(4)

Sch. 2 para. 20G(1A) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(4)(b)(5)

Sch. 2 para. 20G(2)(za)-(zc) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(2)(a)(i)(7)

Sch. 2 para. 20G(3) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(2)(b)(7)

Sch. 2 para. 20G(2)(a) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(2)(a)(ii)(7)

Sch. 2 para. 20G(2)(b) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(2)(a)(ii)(7)

Word in Sch. 2 para. 20G cross-heading inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(4)(a)(5)

Sch. 1 para. 1GB and cross-heading omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(4)(a)(7)

Sch. 2 para. 25 and cross-heading omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(3)(7)

This Table shows the derivation of the provisions of the consolidation.

This Table shows the derivation of the provisions of the consolidation.