Finance Act 1996

[^key-6e52c4d2f2ee4c8b1e6a5a2911ea4e55]: Sch. 21 para. 48 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-df34bb45aa8a2cb3b18c3d0b487b2652]: Sch. 36 para. 1 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-2aaad4979ab00e8718ce376b6e355606]: Sch. 36 para. 3(11) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-cd5ba99d445836eef51d445e3c02ce1c]: Sch. 37 para. 11(2)(b) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-6e50e0e02b6d0400c6e38162b0f1450d]: Words in s. 70(1) inserted (1.4.2013) by The Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755), art. 1(2), Sch. 2 para. 389 (with Sch. 7)

[^key-043a61d5d3963b59c251015e8053da06]: Sch. 5 para. 35(1)(ba) inserted (1.4.2013) by The Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755), art. 1(2), Sch. 2 para. 390 (with Sch. 7)

[^key-351dbc6e85ca0787b407a7cca5470889]: Sch. 5 para. 24(4) substituted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 124 (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-566d88bb208d839c33283864b6d989bb]: Sch. 5 para. 23A inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 123 (with s. 89); S.I. 2014/768, art. 2(1)(b); and omitted (6.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 5; S.I. 2014/906, art. 2

[^key-f164b103f13eff4e5aac49f37d0038bb]: S. 54G(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 5 (with art. 1(3))

[^key-c0aed777c8fcb1eedc8facf9346668bc]: Words in s. 40(1) omitted (17.2.2015) by virtue of Wales Act 2014 (c. 29), ss. 19(2), 29(2)(b)(3) (with s. 19(3))

[^key-72b167e7988f10165342c6d7999dc74c]: Sum substituted for figure in Sch. 5 para. 16(1)(a) (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 9(a) (with reg. 5(1))

[^key-db0c8602503a08ca27d8eb8f026b909e]: Sum substituted for figure in Sch. 5 para. 16(3)(a) (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 9(b) (with reg. 5(1))

[^key-a462117ee9c8fb4ad351050c728d3012]: Sum substituted for figure in Sch. 5 para. 16(5)(a) (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 9(c) (with reg. 5(1))

[^key-8a0085f1af7ae1d7aa13319607a4cdd0]: Sum substituted for level in Sch. 5 para. 16(6)(a) (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 9(d) (with reg. 5(1))

[^key-72f2a3177cd5dae1545ca9f0b880628f]: Sum substituted for level in Sch. 5 para. 16(7)(a) (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 9(e) (with reg. 5(1))

[^key-b12d266955c25ef735676bbff288df7e]: S. 42(3A)(3B) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(3)

[^key-a7a99c36ab00aab36ab4fef1a1205a2a]: Words in s. 42(2) substituted (with effect in accordance with s. 64(4) of the amending Act) by Finance Act 2015 (c. 11), s. 64(3)

[^key-0a2980ddbeec9d7ae70de6eebdca66b2]: Words in s. 42(2) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(2)

[^key-9793c9cbdec5c11ffea76c79fb8b61fa]: Words in s. 42(6) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(5)

[^key-05f094405659fe119ad6d24e12884985]: Words in s. 42(4)(a) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(4)

[^key-439f2c32bd103ce1eed8773864992cdc]: Words in s. 42(1)(a) substituted (with effect in accordance with s. 64(4) of the amending Act) by Finance Act 2015 (c. 11), s. 64(2)

[^key-02debaa760efd16dcfffbf69328013df]: Words in Sch. 5 para. 22(1)(b) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 7(5)(a)

[^key-7cd22ba7c086dcc70d1e0fbea2b70725]: Words in Sch. 5 para. 22(3) substituted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 7(5)(b)

[^key-bd3231eec8aad36d0ed89d3a18705d35]: S. 63A inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 4

[^key-756434da5a552859f12ff58a715a8434]: Words in Sch. 5 Pt. 1 heading inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 7(2)

[^key-62ada8497fa6648322f1c184d270a781]: S. 63(4A) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 3

[^key-61ddaa5b2bc93a324e8a94d8f746ad4f]: S. 71(7)(aa) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 6(2)

[^key-b39baae9fa7ba6c6e39108523ee9f9c8]: S. 71(7)(cza) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 6(3)

[^key-63f7333085cd77f0951561911f9e43cf]: Words in s. 70(1) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 5

[^key-4054b22543c6a8f03f90f7939d9a8ae3]: Sch. 5 paras. 2B, 2C inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 7(3)

[^key-79fafcb215ebeb15c55a3e85759d72c4]: Words in Sch. 5 para. 10(1A) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 7(4)

[^key-f1f6b8e36040de8da38201dc67396324]: Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6

[^key-b8e1af84007f21a99105bb5cc16d4d1b]: Words in s. 40(1) inserted (with effect in accordance with s. 31(4) of the amending Act) by Scotland Act 2012 (c. 11), ss. 31(2), 44(2)(b)(3)(c) (with saving in The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6); S.I. 2015/638, art. 2

[^key-eefa9e9161bf84d2ec07a99dad59ddb3]: Words in s. 70(1) omitted (with effect in accordance with s. 31(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(c), Sch. 4 para. 4(a); S.I. 2015/638, art. 2

[^key-3b9df2bb38ac9377e726a26d0d510188]: S. 166 repealed (with effect in accordance with s. 26(3) of the amending Act) by Finance Act 2012 (c. 14), s. 26(2)(b); S.I. 2015/1999, art. 2

[^key-5e51d60de32ce1fa2b716af4f09fb8e3]: Sch. 32 repealed (with effect in accordance with s. 26(3) of the amending Act) by Finance Act 2012 (c. 14), s. 26(2)(b); S.I. 2015/1999, art. 2

[^key-11f757b8cc4b39802af35d03219c1f58]: Words in s. 50(10) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 15

[^key-2961567951c8a706286967eb43c8b94f]: Words in s. 50(1)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(3)

[^key-c0a4e0b784f3416ef1e0cddc8ae9f947]: Words in s. 50(1)(b) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(3)

[^key-8f6de5233a69103204a4c751f7224004]: Words in s. 50(1)(c) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(3)

[^key-d4b4b1f73e2f7d3c39fb8e73bc9de97d]: Words in s. 50(1)(d) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(3)

[^key-d0e34a318315e3a242f01c65023f920e]: Words in s. 50(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(3)

[^key-7565aba6e988f03e5c562c33e56531c0]: Ss. 64-67 omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 13

[^key-4d0136049341173fea31cb98395d0bfa]: Words in s. 50 heading substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(2)

[^key-20547e182731c54ab791d05a0235a8d8]: Sch. 5 para. 1C and cross-heading inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 16(3)

[^key-f39a07bb678a9716b55d2c4ab9e7f2ed]: Words in Sch. 5 para. 2 cross-heading substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 21(2)

[^key-3bf725356050fd0fe3fd82180b4a9750]: Sch. 5 para. 36 heading substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 25(4)(a)

[^key-26eb7e99c2a3641bc8965b20a1d94a1e]: S. 40A inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 3

[^key-b798a6d59f5c84b186491d402e627b95]: S. 50A inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 23

[^key-fe8a467243f0bb313ee241249e8c6fb6]: Words in s. 43(5) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 5

[^key-1b4e1bcf5a13066acc8254f2244a744d]: Words in s. 43(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 5

[^key-6b116c46e25d28f9d7c0a9f8cc02b93e]: Words in s. 43(3) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 5

[^key-1ca8974e122fb2481164e847aeb6584e]: Words in s. 43(4) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 5

[^key-2f38860c3f2524c9705a90cd3b54318b]: Word in s. 59(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 19(2)(a)

[^key-b35423ed63df57fae0a94aa20444942b]: Words in s. 59(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 19(2)(b)

[^key-62bcd3c720a0b3df46192f96d3acd8c0]: Words in s. 59(3) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 19(3)

[^key-60a8e8ed6c47e576df4650faae673cb4]: S. 40(4) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 2(3)

[^key-9d244c1271149e88e9027a0b7d87c487]: S. 40(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 2(2)

[^key-d6cffd704a53b1597bb1d957ad3a554c]: S. 47(3A) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(3)

[^key-fb36ecb8f9e8421b243db47796b0549f]: S. 47(5A)(5B) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(4)

[^key-13e53c9578680ab67b1a0f76c737c12b]: S. 47(9)-(9B) substituted for s. 47(9) (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(6)

[^key-2ca4f431d5806206ef48c82d8093f8f7]: Words in s. 47(2)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(2)

[^key-0047d8c3df6922f0698d696217a80ba8]: Words in s. 47(5) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(2)

[^key-73165d22641de5028213a4bf2dff8ebb]: Words in s. 47(6) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(2)

[^key-1803a283b4166bcdd9f1a06cda6561c3]: Words in s. 47(6) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(5)

[^key-5a2fde2df4bc91c64b616fe964f41b8a]: S. 47(10) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(7)

[^key-f2735831bf18a8787f2eeea6c20e5078]: S. 41(3)-(8) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 4(3)

[^key-4d2c5f280bfdebb7db941650dcd68b01]: Words in s. 41(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 4(2)

[^key-153da1b86dd7744df4672f4b540eb7e9]: Words in s. 45(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 7(2)

[^key-8a941e7d058b0ff75ee5bcf5f9a6614c]: Words in s. 45(2)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 7(3)(a)

[^key-9277d08cbfe009e444089bef9be7ada9]: Words in s. 45(2)(b) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 7(3)(b)

[^key-9b34cc975a7750ca8c09fa8963fef914]: Words in s. 70(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 14(2)

[^key-f1eaea132ef25556b467b4907717cc9a]: Words in s. 70(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 20

[^key-5983f466410cacb06ded563df5a3efa1]: S. 70(2A) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 14(3)

[^key-a69bdd2d28334723fa0833eeab2a0dfd]: S. 70(2) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 14(3)

[^key-d47f85bd54cbd0e143ca39e66a35af3e]: Words in s. 70(4) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 14(4)

[^key-9bf552d63f71e4842095de30858ddcd4]: Words in s. 42(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 10(a)

[^key-9d38f5c701f60e9c6a31227ddac91883]: Words in s. 42(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 10(b)

[^key-039fca402f7305ed1037dc8ab1790cc8]: S. 71(7)(za) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 15(a)

[^key-351e161a1e759a7aa2e1c1434987cdb9]: S. 71(7)(ca)(cb) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 15(b)

[^key-202fa4658c2be1d424edce1b4dbf8168]: S. 71(7)(d) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 15(b)

[^key-12cf4d5203663ae4c9510722e8cba465]: Sch. 5 para. 2A(1)(b) and word inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 16(4)(c)

[^key-17e6b90ca37bdd466a942075924d9b66]: Words in Sch. 5 para. 2A(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 16(4)(b)

[^M_F_1f01aa7f-3af9-46ad-946b-4870f07164c7]: Words in Sch. 5 para. 2A heading inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 16(4)(a)

[^key-8bfc695ae757641f9c8843c114f52d3d]: Words in s. 44(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 6

[^key-55308206b269dd4f383bf7784a705fb6]: S. 46(2)(za) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 8

[^key-e28982edc0b6fa49503be169cec6f1de]: Sch. 5 para. 27(8A)(8B) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 25(2)(a)

[^key-4f64ff6143edcc79f70cfdb125d65751]: Words in Sch. 5 para. 27(1)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 21(4)

[^key-0c4f8a7bff3f93d8e6f5fac11abc206e]: Words in Sch. 5 para. 27(3)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 21(4)

[^key-356987bf4b8fd3f7722e5807f6070e46]: Words in Sch. 5 para. 27(5)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 21(4)

[^key-d63f0900795a60f126bb6cc37e4dfa4f]: Words in Sch. 5 para. 27(7) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 21(4)

[^key-5b006e697cbd827aab30f54a3d8d47d6]: Words in Sch. 5 para. 27(13)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 25(2)(b)(i)

[^key-4608ffeb299bac009f7b4ace5cc320a9]: Words in Sch. 5 para. 27(13) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 25(2)(b)(ii)

[^key-108ced362afe9cced4aa29a2f3c91532]: Word in Sch. 5 para. 45(1)(a) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 16(6)

[^key-d0e0a2fcb5fa6e68a4504dc3f12f4911]: Word in Sch. 5 para. 45(1)(c) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 16(6)

[^key-26014e237cd9c2ba60bcb64518927948]: Word in Sch. 5 para. 45(2) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 16(6)

[^key-b89f26df7a817a809c264b58814d543c]: Words in Sch. 5 para. 33(1)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 25(3)(a)

[^key-7a7389d82772640a1a09fab155dff03f]: Sch. 5 para. 33(1A)(aa) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 25(3)(b)

[^key-722071db6039f2e623433ffdef45dfc2]: Word in Sch. 5 para. 33(1A)(a) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 25(3)(b)

[^key-7baa9bacd5c4c0dd66d2c48040f52f73]: Words in s. 54(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 24(a)

[^key-bc66ca7dd1d525be0a6743eead660e5a]: S. 54(2)(b) and word inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 24(b)

[^key-fec3f129c2fa798b61f6d3d161dc50f0]: Words in Sch. 5 para. 26(1)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 21(3)

[^key-afeeb5a3055abf888b99e2b74c45f400]: Words in Sch. 5 para. 26(4) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 21(3)

[^key-b6b92b5389fefe8d26ead9a162fa0bc5]: Words in Sch. 5 para. 2(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 21(2)

[^key-15baa9a88cc141caadfb690c2fc293d2]: Words in Sch. 5 para. 2(3)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 21(2)

[^key-0f11b814098791f47cde90be9efe3abd]: Words in s. 49 substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 18

[^key-a79437b3c629ec1ee3114b1ce35fb549]: Words in s. 51(1)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 11

[^key-181bc13f00e2bb0069f1cf81bf41caa4]: Words in s. 52(1)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 12

[^key-d59563afc69afc7fe9fa7f7cad642a58]: S. 69(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(2)

[^key-507d0a6dc370feb5521f143adae9130d]: Words in s. 69(2)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(a)

[^key-da6716300a6d3a3b3b459feae661c692]: Words in s. 69(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(b)

[^key-6a52eecb27e5714081874033c4d24c67]: Sch. 5 para. 1B omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 16(2)

[^key-ed5bba9a9fec03e761840b2bfa491107]: Words in Sch. 5 para. 10(1) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 16(5)

[^key-46eec40f750f9e72b4dc1bc4213caa87]: Sch. 5 para. 36(2A) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 25(4)(b)

[^key-d560caa17342e0fcdc9ab7c84614135f]: Word in Sch. 5 para. 46(1)(b) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 16(7)

[^key-0f15d6d53bf26a76b99c3e9248d4470b]: Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34

[^key-ccd4232ab6599a8ca19c20044976bc44]: S. 71(2) applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 31(3), 34

[^key-b5cf7272980b5007fba7ba6f6e1f0229]: S. 71(3) applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 31(3), 34

[^key-c817b25e36dd14bec0071d6531d3afe9]: S. 71(6) applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 31(3), 34

[^key-e63c8a7b979533884d7d3118bdab73d4]: S. 71(8) applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 31(3), 34

[^key-f26db96fbf0432acaaba163a255d68c5]: S. 71(9) applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 31(3), 34

[^key-3de296a02b401b613d5d102f58139c39]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5))

[^key-d35a67168c8dad3dac28aa769b0d6baf]: Sch. 3 para. 3 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(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)

[^key-be5715f2c422e2b98c1009844da0f2fa]: Sch. 3 para. 4 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(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)

[^key-e821bb5286e3cdbc5d222cdf18c7f9bc]: Sch. 3 para. 7 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(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)

[^key-0f23b21efc95ed4e2ce5b9e0e643b054]: Sch. 3 para. 14 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(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)

[^key-078c0488a467fa8d1da7afb38b34c063]: Sch. 3 para. 15 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(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)

[^key-5218270e05b597024bdf19681c2003fd]: Word in Sch. 5 para. 16(1)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-b0af72caba3882eb16e836dec320d0ca]: Word in Sch. 5 para. 16(3)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-f4d545235d427c6a2f5e01b56b93ecff]: Word in Sch. 5 para. 16(5)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-673804c0114abad84814a714baa8b45b]: S. 154(1) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 24(2) (with Sch. 9 para. 24(3)(4))

[^key-21a5b4d058136e18c9a62b43248f166e]: S. 200 omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 17

[^key-f78727d098772a92a0b0445c34a37e64]: Sch. 20 para. 62 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(a), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)

[^key-a3b0798583a354a666e36f0c6ad2dc90]: Sum in s. 42(1)(a) substituted (with effect in accordance with s. 101(4) of the amending Act) by Finance Act 2026 (c. 11), s. 101(2)(4)

[^key-d794905503e90393851e975ac409976a]: Sum in s. 42(2) substituted (with effect in accordance with s. 101(4) of the amending Act) by Finance Act 2026 (c. 11), s. 101(3)(a)(4)

[^key-4c1b310cc01fe94e906ef182c152daf0]: Sum in s. 42(2) substituted (with effect in accordance with s. 101(4) of the amending Act) by Finance Act 2026 (c. 11), s. 101(3)(b)(4)

The appropriate percentage.

The appropriate percentage.

The appropriate percentage.

Removal of requirement for at least one year’s service.

Charitable donations: payroll deduction schemes.

Removal of requirement for at least one year’s service.

Exercise of rights by employees of non-participating companies.

Requirements to be satisfied by approved schemes.

Returns and self assessment.

The appropriate allowance.

Grant and exercise of share options.

Interest on overdue tax.

Interest on overdue tax.

Mis-sold personal pensions etc.

Annual payments under insurance policies: deductions.

Equalisation reserves.

Manufactured payments, repos, etc.

Controlled foreign companies.

Loans to participators etc.

Agricultural property relief.

Attribution of gains to participators in non-resident companies.

Retirement relief: age limits.

Controlled foreign companies.

Transfers between associated bodies.

Sub-contractors in the construction industry.

Return of contributions on or after death of member.

Rates of charge expressed as percentages.

Limits on relief for expenses.

Annual payments under insurance policies: deductions.

Transfers between associated bodies.

Setting of rates of interest.

Transfers between associated bodies.

Rates of charge expressed as percentages.

Transfers between associated bodies.

Transactions in certain securities.

Depositary receipts.

Sub-contractors in the construction industry.

Regulations concerning administration: sub-delegation to the Board.

Transfers of securities to members of electronic transfer systems etc.

Election by operator for alternative system of charge.

Depositary receipts.

Banks.

Election by operator for alternative system of charge.

Setting of rates of interest.

Quotation or listing of securities.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The following is the Schedule which shall be inserted after Schedule 9 to the Value Added Tax Act 1994—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The sections inserted after section 329 of the Taxes Act 1988 by section 150 of this Act are as follows—

The power in section 8(2) of this Act applies to these repeals as it applies to that section.

1A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Open-ended investment companies : capital profits, gains or losses

2B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The sections inserted after section 329 of the Taxes Act 1988 by section 150 of this Act are as follows—

The power in section 8(2) of this Act applies to these repeals as it applies to that section.

The appropriate percentage.

Liability of partners.

Notional tax deductions and payments.

Retention of original records.

Procedure for giving notices.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Capital redemption business.

Life assurance business losses.

Equalisation reserves.

Industrial assurance business.

Withdrawal of relief for Class 4 contributions.

Transfers between associated bodies.

Loans to participators etc.

Transfers between associated bodies.

Regulations concerning administration: sub-delegation to the Board.

Regulations concerning administration: sub-delegation to the Board.

Banks.

Depositary receipts.

Election by operator for alternative system of charge.

Setting of rates of interest.

Quotation or listing of securities.

The following is the Schedule which shall be inserted after Schedule 2 to the Misuse of rebated kerosene Hydrocarbon Oil Duties Act 1979—

The following is the Schedule which shall be inserted after Schedule 9 to the Value Added Tax Act 1994—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The sections inserted after section 329 of the Taxes Act 1988 by section 150 of this Act are as follows—

The power in section 8(2) of this Act applies to these repeals as it applies to that section.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Strips of government securities: losses

14A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The sections inserted after section 329 of the Taxes Act 1988 by section 150 of this Act are as follows—

The power in section 8(2) of this Act applies to these repeals as it applies to that section.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The sections inserted after section 329 of the Taxes Act 1988 by section 150 of this Act are as follows—

This repeal has effect in accordance with section 15(4) of this Act.

Accounting method where rate of interest is reset

85A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

85B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

90A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

94A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The appropriate percentage.

Notional tax deductions and payments.

Liability of partners.

Annual payments under certain insurance policies.

Life assurance business losses.

Mis-sold personal pensions etc.

Interest on overdue tax.

Overdue tax and excessive payments by the Board.

Overdue tax and excessive payments by the Board.

Manufactured payments, repos, etc.

Retirement relief: age limits.

Transactions in certain securities.

Return of contributions on or after death of member.

Attribution of gains to participators in non-resident companies.

Rates of charge expressed as percentages.

Loans to participators etc.

Transfers of securities to members of electronic transfer systems etc.

Regulations concerning administration: sub-delegation to the Board.

Retirement relief: age limits.

Controlled foreign companies.

Quotation or listing of securities.

Rates of charge expressed as percentages.

Regulations concerning administration: sub-delegation to the Board.

Setting of rates of interest.

The following is the Schedule which shall be inserted after Schedule 2 to the Misuse of rebated kerosene Hydrocarbon Oil Duties Act 1979—

The following is the Schedule which shall be inserted after Schedule 9 to the Value Added Tax Act 1994—

Deemed assignment of assets and liabilities on company ceasing to be resident in UKetc

10A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Adjustment on change of accounting policy

19A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to make further provision by regulations

19B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Venture capital trusts: capital profits, gains or losses

1B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Strips of government securities: manipulation of acquisition, sale or redemption price

14B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Strips: manipulation of price: associated payment giving rise to capital gains tax loss

14C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Restriction of profits and losses on strips by reference to original acquisition cost

14D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Market value of strips etc for the purposes of paragraphs 8, 9, 14 and 14B

14E

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The sections inserted after section 329 of the Taxes Act 1988 by section 150 of this Act are as follows—

The power in section 8(2) of this Act applies to these repeals as it applies to that section.

Meaning of corporate strip and conversion into corporate strips

13A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Corporate strips deemed to be relevant discounted securities

13B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Corporate strips: manipulation of acquisition, sale or redemption price

13C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Corporate strips: manipulation of price: associated payment giving rise to CGT loss

13D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Liability of partners.

Premiums for leases.

Venture capital trusts: control of companies etc.

Investments in housing.

PAYE regulations.

Loans to participators etc.

Annual payments under certain insurance policies.

Life assurance business losses.

Equalisation reserves.

Rate bands.

Agricultural property relief.

Retirement relief: age limits.

Election by operator for alternative system of charge.

Depositary receipts.

Rates of charge expressed as percentages.

Regulations concerning administration: sub-delegation to the Board.

Setting of rates of interest.

Banks.

The following is the Schedule which shall be inserted after Schedule 2 to the Misuse of rebated kerosene Hydrocarbon Oil Duties Act 1979—

The following is the Schedule which shall be inserted after Schedule 9 to the Value Added Tax Act 1994—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

This repeal has effect in accordance with section 15(4) of this Act.

The appropriate allowance.

Removal of requirement for at least one year’s service.

Grant and exercise of share options.

Notional tax deductions and payments.

Liability of partners.

Retention of original records.

Determination of tax where no return delivered.

Investments in housing.

Life assurance business losses.

Annual payments under insurance policies: deductions.

Industrial assurance business.

Transactions in certain securities.

Sub-contractors in the construction industry.

Transactions in certain securities.

Rate bands.

Depositary receipts.

Rates of charge expressed as percentages.

Rates of charge expressed as percentages.

Transfers to members of electronic transfer systems etc.

Setting of rates of interest.

Quotation or listing of securities.

Setting of rates of interest.

Banks.

The following is the Schedule which shall be inserted after Schedule 2 to the Misuse of rebated kerosene Hydrocarbon Oil Duties Act 1979—

The following is the Schedule which shall be inserted after Schedule 9 to the Value Added Tax Act 1994—

Deemed release of liability on impaired debt becoming held by connected company

4A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Release of liability under creditor relationship: application of provisions relating to impairment losses

5ZA

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Restriction on bringing into account debits resulting from revaluation

6D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Debits and credits recognised in equity or shareholders' funds

14A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The power in section 8(2) of this Act applies to these repeals as it applies to that section.

Shares treated as loan relationships

91A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

91B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

91C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

91D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

91E

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

91F

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

91G

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The appropriate allowance.

Liability of partners.

Retention of original records.

Repayment postponed pending completion of enquiries.

Annual payments under certain insurance policies.

Rate bands.

Transfers of securities to members of electronic transfer systems etc.

Depositary receipts.

Agricultural property relief.

Depositary receipts.

Depositary receipts.

Transfers between associated bodies.