Finance Act 1994

[^key-7764ce53e3f7d862db26631a5bc72733]: S. 221 repealed (20.7.2005 for specified purposes, 1.1.2006 in so far as not already in force) by Finance (No. 2) Act 2005 (c. 22), s. 45(4)(8)(9), Sch. 11 Pt. 2(11); S.I. 2005/3337, art. 2

[^key-e3f013f6a40992244cfc6712b3fb3c86]: S. 229(1): s. 229 renumbered as s. 229(1) (20.7.2005 for specified purposes, 1.1.2006 in so far as not already in force) by Finance (No. 2) Act 2005 (c. 22), s. 45(5)(8)(9); S.I. 2005/3337, art. 2

[^key-3e3a465aa35c7cc0604c30eed483d14a]: Words in s. 229(1)(a) repealed (20.7.2005 for specified purposes, 1.1.2006 in so far as not already in force) by Finance (No. 2) Act 2005 (c. 22), s. 45(6)(8)(9), Sch. 11 Pt. 2(11); S.I. 2005/3337, art. 2

[^key-f070325635cd1e02fca3ff71a912a677]: S. 229(2) inserted (20.7.2005 for specified purposes, 1.1.2006 in so far as not already in force) by Finance (No. 2) Act 2005 (c. 22), s. 45(7)(8)(9); S.I. 2005/3337, art. 2

[^key-8e29345f7d49bf1059614ae5df467f26]: Sch. 6 para. 13(3) repealed (N.I.) (27.3.2006) by The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455), art. 1(3), Sch. 9; S.R. 2006/21, art. 2 (subject to S.R. 2006/22, arts. 2-7)

[^key-d2e26e27111d7e58fc67cabb114fa66e]: Sch. 7 para. 7(6) repealed (N.I.) (27.3.2006) by The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455), art. 1(3), Sch. 9; S.R. 2006/21, art. 2 (subject to S.R. 2006/22, arts. 2-7)

[^key-ac21af6596f8a26a7f00cd66885cd2db]: S. 22(2)(f) repealed (N.I.) (3.4.2006) by The Criminal Justice (Evidence) (Northern Ireland) Order 2004 (S.I. 2004/1501), art. 1(3), Sch. 2 (with art. 43); S.R. 2006/63, art. 2

[^key-94968c4d3800403babba2479f6d73ee4]: Ss. 103-107 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-12f20a9424f521b84717c896be5c750f]: Sch. 4 paras. 42-44 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-9371329293d151c45409296f46fca74f]: S. 235(1)(d) repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 5(1) Note 2 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 5(1)

[^key-96c86ac1708e0d895a5a533860e26177]: S. 235(2) repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 5(1) Note 2 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 5(1)

[^key-6476dd7c3a05407b75a99ac5fbf209f1]: Words in Sch. 4 para. 18(1) repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-9d35fcc6e01a058d9b3d7a68cf860ffd]: Sch. 4 para. 23 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-b5b0ef0569021319500af9eec1b00bcd]: Sch. 4 para. 25 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-f163195dac64e1d9029205073f2db592]: Sch. 4 para. 28 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-b1793257d63053df6c22d679c1da6702]: Sch. 4 para. 36 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-5268d36668dc87e7a30638f6714ef2c4]: Sch. 4 para. 48 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-f30a0fec44a38b8023864f789e784d09]: Words in s. 230 substituted (31.12.2006) by The Lloyds Sourcebook (Finance Act 1993 and Finance Act 1994) (Amendment) Order 2006 (S.I. 2006/3273), arts. 1, 3

[^key-3fc5ce10e582027f7a939ac13796aa35]: Sch. 15 paras. 1-19 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-18c4806b729224196bfcd3713e7320b8]: Sch. 15 paras. 21-27 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-975e3f7cea2f1b8acda39a073d7fba24]: S. 75 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-de33987773f3029c3f2e0c81b9180eec]: S. 76 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-c3482ae393f7680e42c56c4e8435b6be]: S. 77(8)-(10) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2afe3603cefc568666eac81c0e225546]: S. 78 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-0d7454e08ab496fc6fa5754cbb1c1046]: S. 79(3)-(6) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-b43debaafe67770b30d94a436001098d]: S. 123(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-dea8c20d69fd365b8289db368d9bc3b2]: S. 123(6) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a7eedf7b4cb616b835e8913fcbdbc29d]: S. 137(1)(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-b7d83c1cbb8c4c3c73168927fc3bb0a0]: S. 209 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-fcce1c371d6a2e9a9e9611672ce481c4]: S. 210 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a02e616c18da2fa454b098eac4569011]: S. 214(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-aedd004f37f6b5d16aeaea02701755ab]: S. 251(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ed29868b9b888261e6fd621512a18952]: Sch. 8 para. 3(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-26a69b7d49dac8fdbf6388fd79e933cb]: Sch. 8 para. 10 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-bf38116af2b248c7659ee97dd55e29ef]: Sch. 8 para. 11 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-31ff04544645ad0f774e7a29d1e148cb]: Sch. 9 para. 9 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-e330eb14eb6a3d394e504a68071aa5e0]: Sch. 15 para. 20 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-70aa8ad18cb006472045f74737bb3629]: Sch. 17 para. 6 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-b37bddf95aed9ce3c3d9f62a46c28843]: Words in Sch. 20 para. 11(3) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 363(2) (with Sch. 2)

[^key-b20cd8d9b1de2496634455ed39b75773]: Sch. 20 para. 11(7) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 363(3), Sch. 3 Pt. 1 (with Sch. 2)

[^key-af6b9ad354377d9a6ca0c594b88ad819]: S. 220(2)(b) substituted (1.7.2007 with effect in accordance with reg. 1(2) of the amending S.I.) by The Finance Act 1994, Section 220 (Amendment) Regulations 2007 (S.I. 2007/1616), regs. 1(1), 2

[^key-21ff12fb8e5bd2099eaadbe5aa1ed498]: S. 227A inserted (19.7.2007 with effect in accordance with s. 33(2) of the amending Act) by Finance Act 2007 (c. 11), s. 33(1)

[^key-c40aa4bbb90176e5e892b4c468a43c74]: S. 227B inserted (19.7.2007 with effect in accordance with s. 43(2) of the amending Act) by Finance Act 2007 (c. 11), s. 43(1)

[^key-d9c67a418b479133244e81235d692456]: S. 72(1B) inserted (19.7.2007 with effect in accordance with s. 101(2) of the amending Act) by Finance Act 2007 (c. 11), s. 101(1)

[^key-c12aef7d1c7864f195c63e218e507cb5]: S. 122 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)

[^key-49097f22b28bed732999db8961d6a737]: Sch. 19 para. 27(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(5)

[^key-99d1eb1fb528d14bd60c409c9b618880]: Sch. 19 para. 28 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(5)

[^key-15204e3422bd19d39b341fbaa6dbe147]: Sch. 19 para. 32 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(5)

[^key-a5eed18007aa49dd2233328b24c49921]: S. 12 applied by 1981 c. 63, s. 26I(4) (as inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 1 para. 2; S.I. 2007/2172, art. 2)

[^key-38e50c03314704d7341f46b4eb589db4]: Ss. 14-16 applied by 1981 c. 63, s. 26M(1) (as inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 1 para. 2; S.I. 2007/2172, art. 2)

[^key-85e909d96b45142a69a27746604a96a7]: Ss. 14-16 applied by 1981 c. 63, s. 26M(2)-(4) (as inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 1 para. 2; S.I. 2007/2172, art. 2)

[^key-66d088557c900e908ce463ee1b1172ba]: S. 229(1)(ca)(ii) substituted (with effect in accordance with art. 3 of the commencing S.I.) by Finance Act 2007 (c. 11), s. 47(4), Sch. 14 para. 19; S.I. 2007/2483, art. 3

[^key-8b3ff1f6da172c944fdac67d9b8c37a4]: Sch. 7 para. 4(2)-(5) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5)(5), Sch. 22 para. 9(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

[^key-a9db35e105d35c506c1b4a852afb5dd7]: Sch. 7 para. 4(6) (7) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5)(5), Sch. 22 para. 9(b), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

[^key-a8456e54b664401b8f33c18dffe8c17b]: S. 30(11)(12) inserted (with effect in accordance with s. 153(2) of the amending Act) by Finance Act 2008 (c. 9), s. 153(1)

[^key-861bcda4ac501535d3ff866be5633dae]: S. 57 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(a)

[^key-eaa7f03b0b318834ab0656157d27927f]: S. 58 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(a)

[^key-48a51bfda68b5c9692de242f28e1c3ba]: Words in s. 65(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(b)

[^key-51b7e814e9a0b70caa7a7ee1cebfa639]: Words in s. 65(1) substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 143(2)

[^key-b3d0f3f6b9129b2621f7250c816b2ad3]: Words in s. 73(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(c)

[^key-f511082f19815ec4dcc40cc2eba2673a]: Words in Sch. 5 para. 2(1)(s) inserted (21.7.2008 with effect in accordance with s. 126(2) of the amending Act) by Finance Act 2008 (c. 9), s. 126(1)(a)

[^key-bf7a59f47af2fc2660568a39191c1858]: Words in Sch. 5 para. 2(1)(s) inserted (21.7.2008 with effect in accordance with s. 126(2) of the amending Act) by Finance Act 2008 (c. 9), s. 126(1)(b)

[^key-cb5c7d2a5f9db92da5a3bff27d216a1e]: Word in Sch. 7 para. 20 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(1)(d)

[^key-0bca54df2818d982449a16b9c8cb75da]: Word in Sch. 7 para. 29(1)(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 44 para. 5(a)

[^key-6f6bb03ec0d4a242bec25e492e0d8950]: Sch. 7 para. 29(1)(c) and word omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 5(b)

[^key-64089cfdf2609cb51ba2dafa291da2f7]: Sch. 16 para. 17 omitted (21.7.2008 with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(e)

[^key-f2700e2c25e3125a51bd179d58bdf42c]: Sch. 19 para. 21 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 11(a)

[^key-495aaca267471cdb4199959b1a16d9fe]: Sch. 24 para. 2(2) omitted (21.7.2008 with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 70(b)(i)

[^key-f3eb41a29040a53b4385f04103631b8e]: Sch. 25 para. 4(3) omitted (21.7.2008 with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 70(b)(ii)

[^key-b984ece6277534c067ebd292b029d527]: S. 12(7) modified (E.W.) (1.10.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 6 para. 22 (with Sch. 13 para. 5); S.I. 2008/2504, art. 2(a)

[^key-41c704bd1cb46a729d69176f96ae4303]: S. 12 modified by 1979 c. 5, s. 13AC(5) (as inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 11, 21)

[^key-f8cd572e6f5f0b3ad236105fcdd2d7d3]: S. 12 modified by 1979 c. 5, s. 14E(6) (as inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 15, 21)

[^key-aae2a449b279d01633b8688c61e11f73]: Word in s. 12A(3)(c) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 18(a), 21

[^key-c2384781d85cb52b3fc2154e7fbafbf0]: Word in s. 12A(3)(c) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 18(b), 21

[^key-e5084aa10ef660bc50667c80f0afe857]: Word in s. 12A(3)(c) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 34, 37

[^key-3a4bd733567e8f446bef2ec8fdaf4447]: Word in s. 12B(2)(f) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 19(a), 21

[^key-29526ad2e1a728638e787add0cdd99dc]: Word in s. 12B(2)(f) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 19(b), 21

[^key-4efb72048a19a1e48abf0b6ba94ec2ae]: Word in s. 12B(2)(f) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 35, 37

[^key-32e15b507019bbd66723d399d1a8d59d]: S. 8: savings for effects of 2008 c. 40, Sch. 40 para. 21 (5.3.2009) by The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (S.I. 2009/511), art. 4(b)(i)

[^key-c0005d581e945f071978817c0f09d0e7]: Sch. 7 para. 12: savings for effects of 2008 c. 40, Sch. 40 para. 21 (5.3.2009) by The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (S.I. 2009/511), art. 4(b)(ii)

[^key-e0a71a7ba3e197d87ed44999b82d6e61]: Sch. 7 para. 13: savings for effects of 2008 c. 40, Sch. 40 para. 21 (5.3.2009) by The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (S.I. 2009/511), art. 4(b)(ii)

[^key-86b8411a0565aeb558b1ee3c053193ed]: S. 7 and crossheading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 197(2)

[^key-38baae891b4d4043cf5dcf18a58e3e67]: S. 59 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 205(2) (with Sch. 3 paras. 2-4)

[^key-197e007834898e782d4e52c024ead41a]: S. 60 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(2) (with Sch. 3 paras. 2-4)

[^key-4dd070b0a11aa3f059c0a8a1b5a42a0f]: S. 13A inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 198

[^key-255c080262c2934a999d6d5bcf2203af]: S. 14A inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 200 (with Sch. 3 paras. 2-4)

[^key-d746b298ebc1cf9e04f07e09541bfea1]: Ss. 15A-15F inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 202 (with Sch. 3 paras. 2-4)

[^key-f571927d208b973e0f05610b51003deb]: Ss. 59A-59G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 206

[^key-a6bac90b6182e4d95e3b518b3968f940]: S. 8 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(d)(i); S.I. 2009/571, art. 2 (with art. 6)

[^key-1850fcf6c43f2167237fe3277038bf98]: S. 14 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 199(2) (with Sch. 3 paras. 2-4)

[^key-11becd87a9fcf76e0a9a9fafbfa5b94c]: Words in s. 14(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 199(3)(a) (with Sch. 3 paras. 2-4)

[^key-862ec5fbf9219783fe86a316fa56578d]: S. 14(1)(a)(b) substituted for s. 14(1)(a)-(d) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 199(3)(b) (with Sch. 3 paras. 2-4)

[^key-42eb4dc561d09a39f1a830ce2fbf2074]: S. 14(2A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 199(4) (with Sch. 3 paras. 2-4)

[^key-6fed29839b4e5553e08ff3a5568319f9]: S. 14(6)(7) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 199(5) (with Sch. 3 paras. 2-4)

[^key-22bd1d919e7d46fdc67a0df837201e79]: Words in s. 17(2) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 204

[^key-ae2192415e759051ef586dc5a4fd202d]: Words in s. 15(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 201(2) (with Sch. 3 paras. 2-4)

[^key-04d9457c04111e0bf4cfd65242dfcc1e]: Words in s. 15(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 201(3)(b) (with Sch. 3 paras. 2-4)

[^key-9f175cb1277faa8788004545b91a2600]: Words in s. 15(2)(a) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 201(3)(a) (with Sch. 3 paras. 2-4)

[^key-5869d4c30e55a9d8a88016498c2eee27]: S. 16(1)-(1G) substituted for s. 16(1) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 203(2) (with Sch. 3 paras. 2-4)

[^key-b8ae7647ff54df3c5b92127971a15cb3]: Words in s. 16(2) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 203(3) (with Sch. 3 paras. 2-4)

[^key-0819d835bdf0e50cc77e2d31cbe34a4a]: S. 16(2A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 203(4) (with Sch. 3 paras. 2-4)

[^key-eaa1b7fe28009371eba2fa35306b199e]: Words in s. 16(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 203(5) (with Sch. 3 paras. 2-4)

[^key-9c6469c683df2c5738c3cb886b2b05ec]: S. 16(3B) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 203(6) (with Sch. 3 paras. 2-4)

[^key-60f5fbe99cecf78ba36a950442d5cbf3]: Words in s. 16(4)(b)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 203(7) (with Sch. 3 paras. 2-4)

[^key-d94dee5a8e1ffd79e4b4f05fcdb7184c]: Words in s. 16(8) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 203(8) (with Sch. 3 paras. 2-4)

[^key-14fa2067ed2b9d90fcd3de38b463e8fc]: Words in s. 59(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 205(3) (with Sch. 3 paras. 2-4)

[^key-0b8979a24499c5439a9b01dc43a66ba5]: S. 59(2)-(8) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 205(4)

[^key-fb5313e323ca85a3d8623cb168e0814a]: S. 60(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(3) (with Sch. 3 paras. 2-4)

[^key-e07144b24d63b15ea3edde8b134057f2]: Words in s. 60(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(4) (with Sch. 3 paras. 2-4)

[^key-fc5fa3d8d1090dd96a700fd911f66e8b]: S. 60(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(5) (with Sch. 3 paras. 2-4)

[^key-c00e008dce55c84e1a9acb5f82a4576f]: S. 60(4)-(4B) substituted for s. 60(4) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(6) (with Sch. 3 paras. 2-4)

[^key-609653135c4c2a91ede5d802814ab62b]: Words in s. 60(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(7) (with Sch. 3 paras. 2-4, 9(2)(b))

[^key-6ce7915d4fa68154d52f746064b17dc5]: Words in s. 60(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(8) (with Sch. 3 paras. 2-4, 9(2)(b))

[^key-59853bc54138ea94ead0c33de7e165fc]: Word in s. 60(8) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(9)(a) (with Sch. 3 paras. 2-4, 9(2)(b))

[^key-5e1effb606b1a2a87a95884ba9032009]: Words in s. 60(8) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(9)(b) (with Sch. 3 paras. 2-4, 9(2)(b))

[^key-00dabe13c7629cd12b64c1e37d66b6ed]: S. 60(8A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(10) (with Sch. 3 paras. 2-4)

[^key-16a8e9d7f219672e26a43192b352ce6e]: Word in s. 60(9) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(11) (with Sch. 3 paras. 2-4)

[^key-de5c7b3452c4581145b2e04ce954744c]: S. 60(10) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(12) (with Sch. 3 paras. 2-4)

[^key-1b67f712a8bf0f5f4328ec5c36a80a80]: Words in s. 73(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 208(2)(a)

[^key-80dbd0db7a485711349cab33664bab95]: Words in s. 73(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 208(2)(b)

[^key-d8971e13931ba220e8f6bf49d6d60c97]: S. 141 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a7d870502e62a011bf3cf4fbca664c8d]: S. 144 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-2a5c368cb5557547008b535ea59f3883]: S. 145 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-24a9d406343c6153a7d24a87a9a982de]: S. 187 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(c) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-4165281b8c9e4a9df7e42729b72674b6]: S. 215 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-31c98e27eebdb083ca0236728b6e45f1]: Words in s. 219(2)(a) substituted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 392(2)(a) (with Sch. 2 Pts. 1, 2)

[^key-b24f3ce0532d782116c7809e4cdc719f]: Words in s. 219(2)(b) substituted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 392(2)(b) (with Sch. 2 Pts. 1, 2)

[^key-45121a4dd405339138d51125fbf10c99]: Words in s. 219(3) substituted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 392(3)(a) (with Sch. 2 Pts. 1, 2)

[^key-2c416b9dacafb9ea5cbe41e3bc1b25ec]: Words in s. 219(3) substituted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 392(3)(b) (with Sch. 2 Pts. 1, 2)

[^key-106d2c2de335772352d3afe70c373ef7]: Words in s. 220(3) substituted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 393 (with Sch. 2 Pts. 1, 2)

[^key-c9984e328ae8c5265acc3cf62b368a92]: Words in s. 225(4) substituted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 394 (with Sch. 2 Pts. 1, 2)

[^key-cb6b2fbb319ee88fac4e5e72ee660769]: Words in s. 226(3) substituted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 395 (with Sch. 2 Pts. 1, 2)

[^key-c9b37b4f6228decbf736c7812a275994]: S. 229(1)(ca)(ii)(iii) substituted for s. 229(1)(ca)(ii) (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 396 (with Sch. 2 Pts. 1, 2)

[^key-543deeb07af43c95a811df9fbef0ec0b]: S. 249 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 397, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-e9d0c71b9026d1fa8c89407c24396bf7]: S. 250 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 397, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-b2c92ebc4b234fcf62927cf194655bad]: S. 255 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(c) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-abb247e7db3ef7067ba267af295620c3]: Words in Sch. 6 para. 6 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 209(2)

[^key-a971149dea868e1c274a4cdf66e66c70]: Words in Sch. 6 para. 8(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 209(3) (with Sch. 3 para. 9(2)(c))

[^key-97584a75de80acc4cd2ff21f75977af4]: Sch. 6A para. 2(2A) inserted (1.4.2009) (with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009 (S.I. 2009/219), arts. 1(1), 2(2)

[^key-172f544f95f64327dbb6ca37f7ec8864]: Words in Sch. 6A para. 2(6) inserted (1.4.2009) (with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009 (S.I. 2009/219), arts. 1(1), 2(3)

[^key-6bea16f13e001104e6baa19218e2fe05]: Sch. 7 para. 12 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(d)(ii); S.I. 2009/571, art. 2 (with art. 6)

[^key-91a22b646a70f08e72d37103350925f7]: Sch. 7 para. 13 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(d)(ii); S.I. 2009/571, art. 2 (with art. 6)

[^key-8abe748c5d4679e08bae2f97dc31d5af]: Words in Sch. 7 para. 15(6)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 11(3)

[^key-7e07dcdaabe5f74b5eed90923d444cfc]: Words in Sch. 7 para. 17(4)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 11(4)

[^key-c7cc67029309368782d7cfca16756885]: Sch. 14 para. 5 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-9e936e32995f954e4c7d087a20e89b42]: Sch. 19 para. 29 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(c) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-a2d8961e30439c72449ff1631fef7de9]: Words in Sch. 22 para. 4(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 211(2)

[^key-bff4cb81715f939ebb63a3b4b32b6502]: Word in Sch. 22 para. 4(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 211(3)

[^key-6bb361c32a4f034f507b0a8fb0edf4a4]: Word in Sch. 22 para. 4(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 211(4)(a)

[^key-3a2cfe961472c0f92dc45d24db2eb7de]: Words in Sch. 22 para. 4(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 211(4)(b)

[^key-d0c81c66c1afe3938b9fead13bd0df81]: Words in Sch. 22 para. 4(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 211(4)(c)

[^key-001243f1c816fbe7a51bad1d86036987]: Sch. 22 para. 4(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 211(5)

[^key-928774ab4a6de229b7d2f3972c3ce7ac]: Word in Sch. 22 para. 7(5)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 212

[^key-739847de81d36215c736492fdc127569]: Words in Sch. 22 para. 8(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 213(2)

[^key-ebef0a28b68580da71bc9679a85fa921]: Words in Sch. 22 para. 8(4) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 213(3)

[^key-fcd2d5b2bf3472ba55df2d85e94b3296]: Word in Sch. 22 para. 8(6)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 213(4)

[^key-a96f01ca76ff3e24eaf57ba6d4378c79]: Word in Sch. 22 para. 8(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 213(4)

[^key-d818d0c0d00be8d7720cf0bc30d1b4e5]: Sch. 22 para. 8(9) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 213(5)

[^key-7e5fe6e0e28e6fc26fd858d4247a2c6f]: Words in Sch. 24 para. 20(1) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 398, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-aa9131365140183691b678b6abb4171c]: Ss. 13A-16 applied by 1979 c. 7, s. 7C(3) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 93(2))

[^key-1b80b8f4d27ab58244591462d0a6107a]: Word in s. 12A(3)(c) inserted (1.10.1998 for certain purposes, 1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by Finance Act 1998 (c. 36), Sch. 2 paras. 8(3), 12; S.I. 2008/2302, arts. 2, 3; S.I. 2009/1022, arts. 2, 3

[^key-0ce6c826c9280ff75680d5cc7ab5bba6]: S. 12A(3)(d)(e) inserted (1.10.1998 for certain purposes, 1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by Finance Act 1998 (c. 36), Sch. 2 paras. 8(3), 12; S.I. 2008/2302, arts. 2, 3; S.I. 2009/1022, arts. 2, 3

[^key-ff012311ba438a5734f730d05205f50f]: S. 12B(2)(ga)(gb) inserted (1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by Finance Act 1998 (c. 36), Sch. 2 paras. 9(4), 12; S.I. 2008/2302, arts. 2, 3; S.I. 2009/1022, arts. 2, 3

[^key-49eb2c1bcc8af72c5b9288721f903743]: Words in s. 14(1)(ba) inserted (1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by Finance Act 1998 (c. 36), Sch. 2 paras. 10(c), 12; S.I. 2008/2302, arts. 2, 3; S.I. 2009/1022, arts. 2, 3

[^key-028a80032e9b6cdfc6f67fad03445d73]: Sch. 5A inserted (21.7.2009) (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 5 para. 5

[^key-8568ff4127ca643b77ba294d7d5e4674]: S. 30(1)-(4A) substituted for s. 30(1)-(4) (with effect in accordance with s. 17(3) of the amending Act) by Finance Act 2009 (c. 10), s. 17(1)

[^key-89d84708e33702b7fc88c47a6de758de]: S. 30(8A) inserted (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 5 para. 2(2)

[^key-7d3773a0280674a9811a9b299bf17ca8]: S. 30(9)-(9B) omitted (with effect in accordance with Sch. 5 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 5 para. 2(3)

[^key-cbc7b6e6c084a53162a8d24d65ab018d]: S. 39 substituted (21.7.2009) (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 5 para. 3 (with Sch. 5 para. 8(1))

[^key-6a57d2e1eba0f604eaaa012df0c4a665]: Words in s. 42(4) inserted (21.7.2009) (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 5 para. 4