Finance Act 1996

[^key-a465ed2e4e83e8c5fd8614c9f34e0700]: S. 94B repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 429, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-49d6891bbfda4b58af06cc1aa27e334a]: S. 96 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 431, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-b6b0ad280507d9b720fd8de0a6be283d]: S. 97 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 432, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2) (as amended (with effect in accordance with Sch. 30 para. 5(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 30 para. 5(2))

[^key-6bdb1b676d707d463c774d880fc9a5ed]: Words in s. 203(9) substituted (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. 439 (with Sch. 2 Pts. 1, 2)

[^key-2781e711c155c115ddb25d6dc45d47a6]: S. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 433, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-953a9ecbb3ae85f709015e43175187b3]: S. 99 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 434, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ecb24a635ba54b9477868b66b6846a6f]: S. 100 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 435, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-b5a4b201ec502f93bc6e4af84d504286]: S. 101 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 436, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-298c4aee3592ff9629ff99dcb45ed642]: S. 103 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 437, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-f7b3388b3e2411049cf3f3caa43e030f]: S. 147(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)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-b0590e0c322ef5a51de343b21d18434b]: Sch. 19 para. 3 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(e) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-904f4806811f55d48351684ba5e1cf8a]: Sch. 20 para. 2 repealed (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-46145bad702844f691e22863f3e10dbf]: Sch. 20 para. 33 repealed (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-9a94a6ab2c3fe5d3f87852de295460fc]: Sch. 21 para. 2 repealed (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-12ddd416b37ce8a91343733d68c0e637]: Sch. 21 para. 3 repealed (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-691ba8bc9e50b478dc384f583e0fde2a]: Sch. 21 para. 15 repealed (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-f32286f1e6732878dbe792379989accb]: Sch. 21 para. 20 repealed (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-54e2fe1691e5628ec2375d84d8144f02]: Sch. 22 para. 2 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(e) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-63a65ffbf0aa80a99bbdc429a120fc39]: Sch. 24 para. 11 repealed (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-3e5e246b2c96c8be74f090af4ec5e709]: Sch. 9 repealed (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. 441, Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 59-63, 65, 78);

[^key-0dd103a4d220e26fb37d6b7d71858308]: Sch. 5 para. 59 cross-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. 240(3)

[^key-8d5bc7a02927810882770d9f87785c0a]: Sch. 10 repealed (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. 442, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-2a3157908230740bbbe50c41f558c666]: Sch. 11 repealed (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. 443, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-15d18507f2604235e7cd6ec39c8faf7c]: Sch. 3 para. 17 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(e) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-f6c57b8957d18ec9ace0483f4d4dc5f5]: Words in Sch. 5 para. 22(4) 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. 19

[^key-e5d7be3ca9c2d0f8ca42f16b4fd5f8d9]: Words in Sch. 5 para. 23(2) 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. 19

[^key-dd1b3df1f5f91bbcfb44b818ab2840a3]: Sch. 6 para. 22 repealed (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-3c0cc8a0b952f3c20d8001c84648f0db]: Sch. 15 para. 2 repealed (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. 444(2)(a), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 54)

[^key-01de8168442a086cd92af8205198569a]: Sch. 15 para. 3 repealed (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. 444(2)(b), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 54)

[^key-95e2b3ae5a69f8f1c3d32e91219eeb88]: Sch. 15 para. 3A repealed (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. 444(2)(c), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 54)

[^key-5311a57941bb1ccd3757e5d2616beeb4]: Sch. 15 para. 4 repealed (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. 444(2)(d), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 54)

[^key-6eaa0e8c53b0726da4cc6ac4d1035ba7]: Sch. 15 para. 10 repealed (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. 444(6), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 54)

[^key-6bd046f529fc3769491dbb36f9a42f51]: Words in Sch. 15 para. 11A(2) substituted (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. 444(8) (with Sch. 2 paras. 1-10, 54)

[^key-b7467de81c295c66ba7e94b5718074ba]: Sch. 15 para. 13 repealed (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. 444(10)(a), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10. 54)

[^key-c63d882441f14ef39223cc5ce5eb3286]: S. 95 repealed (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. 430, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-415b4e6df8c071165007aadd829f13e4]: Sch. 15 para. 14 repealed (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. 444(10)(b), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 54)

[^key-d5459a101d62b86ea03b751d8da850c5]: Sch. 15 para. 15 repealed (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. 444(10)(c), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 54)

[^key-b304b075e44c62a9fd5350af6d41dc9f]: Sch. 15 para. 18 repealed (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. 444(13), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 54)

[^key-f303a3d1fd430a4ff9e799d6c0cab4c1]: Sch. 36 para. 3(3) omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(c) (with Sch. 16 paras. 7, 8)

[^key-26a4377c214c4125a84fddff1eec80dc]: Sch. 36 para. 3(8)(9) omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(c) (with Sch. 16 paras. 7, 8)

[^key-e92e1414b24cec7e327f3d143fb57949]: Sch. 36 para. 4(2) omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(c) (with Sch. 16 paras. 7, 8)

[^key-637b10ed6e78c49989cbb1f3d6970fc1]: Sch. 36 para. 4(3)(b) omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(c) (with Sch. 16 paras. 7, 8)

[^key-19e3401435c128ae7680e9a750555d67]: Words in s. 49(b) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 60 para. 12 (with Sch. 60 para. 13(3))

[^key-e14f5eadba18b9a026c723942662a59f]: S. 62 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 60 para. 4 (with Sch. 60 para. 13(3))

[^key-a90078ae16d628dd20f7bc49fecd442e]: S. 197(5) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 105(6)(b)

[^key-b03b21b42b1e4fcee477eaa0528aab7e]: Sch. 5 para. 1A and cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 60 para. 7

[^key-dfae07af69f64c3da06f7e79af89e852]: Sch. 5 para. 1B inserted (with effect in accordance with Sch. 60 para. 13(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 60 para. 11

[^key-471a1336959add8d461db58eaf144632]: Sch. 5 para. 2A and cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 60 para. 9

[^key-4cf4736619364e983e48a98c068b7962]: Sch. 5 para. 1 cross-heading substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 60 para. 6

[^key-b85b8320e7b2d2222f71ba6272a52c6e]: Sch. 5 para. 2 cross-heading substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 60 para. 8

[^key-90236a900345177eb6037d1b97db19db]: Sch. 21 paras. 4-6 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(g)

[^key-d87c2e907901d6e97bad62fa8aacf9f1]: Sch. 7 para. 23 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(c)

[^key-f9acbcf95c8ee7d3713949874a164413]: Sch. 20 para. 14(3) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(g)

[^key-222dc1079160f1033f6f41e180623375]: S. 43C omitted (1.9.2009) by virtue of Finance Act 2009 (c. 10), Sch. 60 paras. 10, 13(1)

[^key-d61657309a8f7b1257c5173275b679e2]: Words in s. 59(9) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(c)

[^key-f22f4df575df6159fab060d1dd030f01]: Word in s. 186(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 10

[^key-534cf901a185a7e83f8b8c858603c2e0]: Words in Sch. 28 para. 6 repealed (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), reg. 1(1), Sch. 2

[^key-e29a47b08fcdd204ab317ce0212d903d]: Sch. 14 paras. 41-47 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-03744622423edd5457d539881527f019]: Sch. 20 paras. 26-29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-34a8588c14e75a5c9ab0e6fa015f9b96]: Sch. 5 para. 33(1A) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 40(3); S.I. 2010/867, art. 2(1) (with art. 26)

[^key-6dbbeb8b3b6ec50ef362e2627cc7440c]: Sch. 5 para. 33(4)(4A) substituted for Sch. 5 para. 33(4) (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 40(5); S.I. 2010/867, art. 2(1) (with art. 27)

[^key-17e2c5540358d773e6f6ac00f92000f4]: Words in Sch. 5 para. 33(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 40(2)(a); S.I. 2010/867, art. 2(1) (with art. 26)

[^key-5f957d62926c11a51d38f06b484e2d43]: Words in Sch. 5 para. 33(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 40(2)(b); S.I. 2010/867, art. 2(1) (with art. 26)

[^key-5d907b04ead750384ddd9027b2ebff92]: Words in Sch. 5 para. 33(3) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 40(4); S.I. 2010/867, art. 2(1) (with art. 26)

[^key-71a45af1248958766684d51d08f36217]: Words in Sch. 5 para. 33(5)(a) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 40(6)(a); S.I. 2010/867, art. 2(1) (with art. 28)

[^key-f1df9987c8373d654cfb2b9071103135]: Sch. 5 para. 33(5)(b) and word omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 40(6)(b); S.I. 2010/867, art. 2(1) (with art. 28)

[^key-45abf491323e31cba609512914927ec7]: Sch. 38 para. 6(2)(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d695e18f353cddcedbb98298ab77bfbf]: Sch. 38 para. 6(2)(d) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-06f9d2338aa76ab704fcacddfa96e53f]: Sch. 38 para. 6(2)(f) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f7f8658b65ab094b0c276b1a8994f60d]: Sch. 38 para. 6(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-e9589eec000e576e0a37e55d456a75e7]: Sch. 38 para. 6(6) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-44a76ab0e40b88e445ebdea6c8897116]: Sch. 38 para. 6(8) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5d741a93e25fdd7ce2eec97374e60918]: Sch. 5 para. 21(1) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(h)(ii); S.I. 2009/511, art. 2 (with art. 4)

[^key-bab64c2f6276022c86c046babee26df4]: Sch. 5 para. 21(2) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(h)(ii); S.I. 2009/511, art. 2 (with art. 4)

[^key-f99b0920403682d29f3f3870c624b251]: Sch. 5 para. 21(4) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(h)(ii); S.I. 2009/511, art. 2 (with art. 4)

[^key-f9ba3a0d897f06a9662539bfaf656bdf]: S. 159(7)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ff30e56b07b4e3b29223aa1f1ee60802]: S. 159(8) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-0315ff07a9758a145b2924e0e6224b21]: Sch. 37 para. 2(2)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4acb393c7bef8b8cc46499286e9d3aa4]: Sch. 37 para. 2(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-561ce7499d3873a4ec9fa785fa7a5dd1]: Sch. 37 para. 2(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-61fbbb07c9626b3c06eeaccc11ca432d]: Words in Sch. 5 para. 22(4)(b) inserted (1.4.2010) by The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010 (S.I. 2010/530), art. 1, Sch. para. 6(b)

[^key-f0b7f78894d033ed67ff5a34ef8e9c30]: Sch. 5 para. 22(1)(a) and word omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 7(b) (with art. 6)

[^key-7026aced50761c4ebd14dc2fd742b41b]: Sch. 6 para. 10(1)(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2918deaab3adcc3cf163f05d5237e56d]: S. 37 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(h)(i); S.I. 2009/511, art. 2 (with art. 4)

[^key-cb4dabae5786a045a6b4dfeffacc348b]: Sch. 21 para. 21 repealed: (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-5cae3a1cfbb30f6324253086c6334bcf]: Words in Sch. 28 para. 3(1) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-716b32aa9cbd17d8b8ccf859c63b6202]: Sch. 28 para. 3(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-bb53df9b736fa0030a2d9110816f67b5]: S. 78 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5d71d540df1a731b211a8d4fa44f15e0]: S. 146 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-e02914d40b8f0b0207361a895c0e4b63]: S. 165(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-3e396636cc3c4d8be39b20a910156433]: S. 173(1)-(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-812cabecfb4f6bd6738dd905f7c5503a]: S. 175 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 292, Sch. 3 Pt. 1 (with Sch. 2)

[^key-5b59e435a0441b5740136410334a2ae2]: Sch. 5 para. 1 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 7(a)

[^key-a5529659b01329a54c504a38680ffbcb]: Sch. 5 para. 2(4) substituted for Sch. 5 para. 2(4)-(7) (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 21; S.I. 2010/815, art. 2

[^key-482c735503cc007a007ebfd2545ab3d5]: Sch. 5 para. 3 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 7(a)

[^key-67a628ac5470ca51e6e49e5470c57e3a]: Sch. 5 para. 4 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 7(a)

[^key-878c9d25088e20f97116b4f0f99b1bba]: Words in Sch. 5 para. 14(4) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 38; S.I. 2010/867, art. 2(1) (with art. 24)

[^key-051bb87054f1531f1fc35f834e967333]: Words in Sch. 5 para. 23(2)(b) inserted (1.4.2010) by The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010 (S.I. 2010/530), art. 1, Sch. para. 6(b)

[^key-e86ad5b190a293b30280c7ad8dd5e9f2]: Words in Sch. 5 para. 27(9)(a) inserted (1.4.2010) by The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010 (S.I. 2010/530), art. 1, Sch. para. 6(a)

[^key-7498739148efe935179381eca5cacee3]: Words in Sch. 5 para. 29(8) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 39; S.I. 2010/867, art. 2(1) (with art. 25)

[^key-c415bfddda48995634e4d5dcc1c796a0]: Sch. 6 para. 16 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-89be44b8d158ee17a5dde81513d8920a]: Sch. 7 para. 19 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-61ac68c427da0008647917280dac3786]: Sch. 7 para. 24 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-18d8926cf9c4d99d60e945d46fd201ae]: Sch. 14 para. 11 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-382feafb087d966ff1ee699920a8a23e]: Sch. 14 para. 16 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-762e69cfa6c385da7b76b8c2509789dc]: Sch. 14 para. 19 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-6273b06254231fc71a8bce26095ad9ea]: Sch. 14 para. 21 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9b521207e2e9c16ae3b9e735d3759af8]: Sch. 14 para. 22 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-03c5366527448896e4324f282dbf2409]: Sch. 14 para. 27 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-bfb3d7f83b2e0a9224ac90770381cef0]: Sch. 14 para. 32(1)-(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2ee227b36dc7be45e8e2fd8a18879828]: Sch. 14 para. 39 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-05df6998d48a583afd57b15c6b3b7e14]: Sch. 14 para. 40 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-394686431714c0e77f97b5b007aace70]: Sch. 14 para. 52 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4a51ed9fa3f94d8b7ec875d5c779cb3b]: Sch. 14 para. 54 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-245f1fd346ef09e3b9e3159c61eeed90]: Sch. 15 para. 11(2D)(a)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 293 (with Sch. 2)

[^key-a86243944b2d1f7023710b1ee2a50fa4]: Sch. 20 para. 37 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-b2ae43fe13a3a15fbc19fd16cdb59564]: Sch. 20 para. 39 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-75c66b1abbb5994c9590257d80fc5e75]: Sch. 21 para. 4 omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 65(b); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-6c09587986655722a743b819e8fc4520]: Sch. 21 para. 6 omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 65(b); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-423f60fe91c9d29f1388ee1b16409548]: Sch. 21 paras. 22, 23 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-ca961d685d248b11a0ac655dcbcf17c5]: Sch. 24 para. 12 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-097e9c0860e1c7c7dbdf589d30b3a1d5]: Sch. 37 para. 1(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d9ef927277464bcabd2c8b466b1db869]: Sch. 37 para. 5 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-3eb95fb4ae024550f7c956dd3cf58af2]: Sch. 37 para. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f60b8bfd9c0ddadda31cc1e2be5fc712]: Sch. 38 para. 1 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-2b51eab12fa240096196c3febfa67d92]: S. 42(4)-(6) substituted for s. 42(4) (with effect in accordance with s. 24(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 24(1)

[^key-ac7f5ebbf0e5ca964437d1c818aaa174]: Sch. 20 para. 47(b)(c) repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 5(a)

[^key-0da03924e8064dd5b2281265d1749f72]: S. 43A omitted (1.4.2012) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(c), 4(a)

[^key-f738c9b13632b99dc64b82ebaadf43c1]: Ss. 43B(4)-(12) omitted (1.4.2012) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(c), 4(b)

[^key-dab5d1e5cb366872a93558328fde0350]: S. 54(1)(ba) omitted (1.4.2012) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(c), 4(c)

[^key-592a50e0aad38e6fd5c9178e42d3dd17]: S. 167(10) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(g)(ii)

[^key-4037c993c8965a74c886264888fc8af4]: S. 167(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(g)(ii)

[^key-5a57d846f64cad23179901976ef6afc5]: S. 30(2) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 29 para. 13(a)

[^key-9a6b6ba4995af0f190ed13320ada5a32]: S. 163 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(g)(i)

[^key-d50142ccac2d0a87d89412e877b07228]: Sch. 31 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(g)(v)

[^key-d12f9c79ab7e1feeaec2776d1c0e5abc]: Sch. 33 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(g)(vi)

[^key-fa2003a20d72a75331782a03f2c18ba5]: S. 168(2) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(g)(iii)

[^key-f1707a9bebb2e06a69a9955dcc1aed57]: S. 171 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 18 para. 23(d)

[^key-9789b6e26dfa1f6a7054fb81a61481a3]: Sch. 14 para. 23 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(g)(iv)

[^key-85344fb5622c5bc57470b4dd7d05791b]: S. 153 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-2cc79cbdbdc9e24fa4969ec9afed0a78]: S. 156 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-8c07f098fd5873c8d8070e097c8119e0]: Sch. 6 para. 11 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-c1b95495ef95ee85be147144fb591d2e]: Sch. 7 para. 20 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-863687b991e1315a87b6649bd4bcc057]: Sch. 7 para. 26 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-b26c2623d0c46cbaacd557d6b3df6065]: Sch. 14 para. 26 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-297603bc494720084e5581a2daaf16e1]: Sch. 20 para. 38 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-4d640b26bd60b18c1426eedfcf719e85]: Sch. 21 para. 19 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-eddd082276efa6b3c85d5cd007246289]: Sch. 21 paras. 45, 46 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1