Finance Act 1999

[^key-a7c3315f0bec4a7e507ce58aa7a22ae9]: Words in Sch. 13 para. 1(2) substituted (with effect in accordance with s.125(8) of the amending Act) by Finance Act 2003 (c. 14), Sch. 20 para. 6

[^key-980cfe89197f7fff367969221950f51d]: Sch. 18 para. 3(1)(a)(b) substituted (with effect in accordance with s. 206(5) of the amending Act) by Finance Act 2003 (c. 14), s. 206(3)

[^key-74e7b7f8dee6554471b166c392ac3e23]: Words in s. 132(10) substituted (25.7.2003 for specified purposes, 29.12.2003 in so far as not already in force) by Communications Act 2003 (c. 21), s. 411(2), Sch. 17 para. 156 (with Sch. 18); S.I. 2003/1900, arts. 1(2), 2(1), Sch. 1 (with art. 3) (as amended by S.I. 2003/3142, art. 1(3)); S.I. 2003/3142, art. 3(2) (with art. 11)

[^key-6380f1a1098110478afb43a6e378526c]: Sch. 13 para. 1(3)-(6) inserted (with effect in accordance with s. 195(12) of the amending Act) by Finance Act 2003 (c. 14), Sch. 40 para. 5; S.I. 2003/3077, art. 2

[^key-b4d35d1afa654669ca5dd3bdf8027788]: S. 126(2)-(4) excluded (1.4.2004) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674), reg. 1, Sch. 2 para. 2(1)

[^key-072fbbdd77f7c2762a068b2c789c996c]: S. 126(6)-(8) excluded (1.4.2004) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674), reg. 1, Sch. 2 para. 2(1)

[^key-f75cae86b50cddf9492fcd0e87777dba]: S. 126(1) applied (with modifications) (1.4.2004) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674), reg. 1, Sch. 2 para. 2(2)

[^key-fb4725e7359703b80ceb091fa05dd8c6]: S. 126(5) modified (1.4.2004) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674), reg. 1, Sch. 2 para. 2(3)

[^key-3cc63c1fae293ff9cb8efad6995e200d]: Words in s. 98 inserted (with effect in accordance with s. 285(8) of the amending Act) by Finance Act 2004 (c. 12), Sch. 37 para. 12(2) (with Sch. 37 Pt. 2)

[^key-70770bfc4ce0bb6552393ffa145b7c03]: S. 98(6A) inserted (with effect in accordance with s. 285(8) of the amending Act) by Finance Act 2004 (c. 12), Sch. 37 para. 12(3) (with Sch. 37 Pt. 2)

[^key-82e58d2df5d1b3674811c4c2fcce34fc]: S. 53 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

[^key-fc125f7ea12cc662ee84126670852168]: S. 65(7) repealed (with effect in accordance with s. 52(3), Sch. 10 para. 9(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-592764c048d3e6fd3165681041670904]: Sch. 13 para. 18(1)(c) repealed (S.) (28.11.2004) by Abolition of Feudal Tenure etc. (Scotland) Act 2000 (asp 5), ss. 71, 77(2), sch. 12 para. 61, sch. 13 Pt. 1 (with ss. 58, 62, 75); S.S.I. 2003/456, art. 2

[^key-ec8ab6a7ea52e2739ba3f1a278e00b98]: Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))

[^key-6ea809493cec75d643c43d496440fb25]: Pt. 2 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))

[^key-284263c810da78ef4a385512d5159102]: Words in s. 65(8) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 507(3) (with Sch. 2)

[^key-782d87d4632249ab30a3270bbd959d75]: Words in s. 65(9)(10) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 507(4) (with Sch. 2)

[^key-29702ad3e164a18f8ed12174b6e99a48]: Words in s. 65(11)(12) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 507(5) (with Sch. 2)

[^key-b83a1bd4fc5633df47721b740fc6505a]: S. 65(1)-(6) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 507(2), Sch. 3 (with Sch. 2)

[^key-1e59dbac266065eefca630b28f17374a]: S. 60 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-a921bb54a1e79adaea069d5b7c9a5b57]: S. 64 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-0793fff77f613a072af0235f6753526b]: S. 70 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-d76273170bd0e90b47a5866ff08eaede]: S. 8(4) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1

[^key-384a86582e9f76d45f2d954aadec89f3]: Words in s. 135(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 76; S.I. 2005/1126, art. 2(2)(h)

[^key-abdfcca3d85d3888d5602acb14e40fb0]: Words in Sch. 15 para. 11 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 58(3)

[^key-4419d5a08a142ad06689e5f93298f423]: Sch. 10 paras. 1-10 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-0cb8f9a3a96678800e7b7a455e224196]: Sch. 10 paras. 12-18 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-4d5efc4d89163029f09c79057c0accdd]: Words in Sch. 5 para. 6(2) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-852d01ff265ab0f0733e961c5c620ad8]: S. 52 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-53066bccee2086d80b7c486fa2b95e58]: Sch. 5 para. 4 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-b1090f35177647d7b0c7c1b62f005b3f]: Sch. 5 para. 5 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-5363d17d41d94f7071a8f7de3ecc470a]: S. 28 repealed (with effect in accordance with Sch. 26 Pt. 3(1) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(1)

[^key-31482d4aba0b9558a18902a40b4a8ed2]: Word in Sch. 13 para. 4 substituted (with effect in accordance with s. 162(5) of the amending Act) by Finance Act 2006 (c. 25), s. 162(3)

[^key-b640e22d636b4bb33d66893c3083b034]: S. 91(5) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-51531097ed3e7e04d7622e0328c43db8]: S. 91(1)-(3) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4262c0bdd908b83d3dbf4746bf2245f0]: S. 22 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-05cbb4a0e9a68a2f88081d13fe4db041]: S. 23 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9e45ebcde4433b0e2edd67930a9a0fd6]: S. 24 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-650669808ed72af377a0eaa43aef9c49]: S. 25(2) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-85db0213403fdfd3cc49ca68ce8fe708]: S. 35 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a3522dff03dadaa30bf7178011916b39]: S. 36(1)-(6) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-6619f534546d5e424d64bb9290940091]: S. 69 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-78932ab43a9446f364c0a38e6f170721]: S. 71 repealed (6.4.2007 with effect in accordance with s. 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1)(3), Sch. 3 Pt. 2 (with Sch. 2)

[^key-2865e63c2eb7396ec4ad3452c00978d8]: Sch. 4 para. 1(4) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2a5a3bac9e19087e96dcbb80c729b88f]: Sch. 7 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(b)(ii)

[^key-1f3a65e07795ac7ae3fea09ae1fbd57a]: Sch. 13 para. 16 and heading omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 10(3)(a) (with Sch. 32 para. 22(1)(b))

[^key-240f134d1f9bb8485595146ac77551e3]: Sch. 13 para. 17 and heading omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 10(3)(b) (with Sch. 32 para. 22(1)(b))

[^key-6f41ea14104c49d74a526fb26ae232a3]: S. 26 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(d)

[^key-e47865ad5312d2e597b74c4296bcd2cd]: S. 72 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(b)(i)

[^key-e99fc62743e845c460f278ea7f8392a2]: S. 80 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(h)

[^key-19c0f14e7823b583007cfda3db9f4020]: Sch. 4 para. 16 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(h)

[^key-7fe702b3cfab5fed5f1586f715b95aa4]: Sch. 4 para. 18(3) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(h)

[^key-4cd90a573b4087c4f58f708ee10c1944]: Words in Sch. 13 para. 1(5) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 32 para. 10(2) (with Sch. 32 para. 22(1)(b))

[^key-f65237fa8b185d2d5512ee3f27d8fcca]: Sch. 13 para. 18(2) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 10(3)(c) (with Sch. 32 para. 22(1)(b))

[^key-ba6526eec4a086867b873b32b2e04bdb]: Sch. 13 para. 19(1) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 10(3)(d) (with Sch. 32 para. 22(1)(b))

[^key-5cdc4cd30d05fd032eec6100e6ddd9c9]: Sch. 13 para. 21(3) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 10(3)(e) (with Sch. 32 para. 22(1)(b))

[^key-e8949155c443da9aadac2085c44f9cfd]: Sch. 14 para. 9 omitted (with effect in accordance with s. 100(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 100(2)

[^key-39ec500b444e83a327a6068c2502bd5c]: Sch. 14 para. 10(b) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 20 (with Sch. 32 para. 22(1)(e))

[^key-e1bbfb0930293cc33b0898208f1ffadc]: Sch. 14 para. 11(b) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 20 (with Sch. 32 para. 22(1)(e))

[^key-10f5ffc0e5d863068160205604d29357]: Sch. 14 para. 12(3) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 20

[^key-c233ac3ddb16a3d243acd7f9dc232f1e]: Sch. 14 para. 13(3) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 20

[^key-ecf648b0ca9f4195647fbabc4896b6be]: Sch. 15 para. 6 omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 11(2)

[^key-095f65fa80042903b485ae1763e083de]: Sch. 15 para. 20(b) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 32 para. 11(4)

[^key-a7097c41339e31adf2eb92a5ea09a93a]: Sch. 15 para. 26(b) and word omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 11(5)

[^key-82b85f640087d27162ac10046bc825a5]: Sch. 13 para. 22 and heading omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 10(3)(f) (with Sch. 32 para. 22(1)(b))

[^key-853c0103f9419703952b4fddb36ddcc6]: Sch. 13 para. 23 and heading omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 10(3)(g) (with Sch. 32 para. 22(1)(b))

[^key-dc0c3caadafe607e35372c2541a60c65]: Sch. 15 para. 12A and cross-heading inserted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 32 para. 11(3)

[^key-46d2b77c432fada4d8be1589029f8cdc]: Words in s. 81(13) 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. 458(5) (with Sch. 2 Pts. 1, 2)

[^key-46521fe61302cb3de512d04ff1fbf85d]: Words in s. 81(8) 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. 458(3) (with Sch. 2 Pts. 1, 2)

[^key-7c624370b4fa0f62909693c16fe4f88f]: Words in s. 81(9) 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. 458(4)(a) (with Sch. 2 Pts. 1, 2)

[^key-12895b28df4ea3aa005b6fda9fb23f71]: Words in s. 81(9) 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. 458(4)(b) (with Sch. 2 Pts. 1, 2)

[^key-f26dd2cc73b8c5e6cb7575a2167f6982]: Words in s. 81(9) 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. 458(4)(c) (with Sch. 2 Pts. 1, 2)

[^key-b911f830b258b39a6121a015b4db814a]: S. 81(4)(a) 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. 458(2)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-801507fb9b2bc220319a46eea633e0ad]: Words in s. 81(4)(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. 458(2)(b) (with Sch. 2 Pts. 1, 2)

[^key-5699f8c54572382e74d2f7c19203c857]: Sch. 17 Pt. II 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. 279

[^key-295e69d5b96bbc8f46a5a0bd3c597c51]: Sch. 17 para. 11A 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. 282

[^key-7e6a7a63c4e73556fdf6aac186307af9]: Sch. 6 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. 459, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-30aaf70843b8a8378287512855bb50d3]: Sch. 17 para. 11(4A)-(4F) 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. 281(5)

[^key-b11d6150ca31a7a7aa758b103c2f9215]: Words in Sch. 17 para. 11(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. 281(2)

[^key-c8c6900ea1d81f2574e320858cf0a6ae]: Sch. 17 para. 11(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. 281(3)

[^key-7b16d903e2ddeb9c38f5b12db6b867cf]: Sch. 17 para. 11(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. 281(4)

[^key-81de01423d645da1ee2dc43e5c729191]: Sch. 17 para. 11(5) 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. 281(6)

[^key-e8484d080d4e5c821a96d35072c9e440]: Words in Sch. 17 para. 11(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. 281(7)(a)

[^key-9addb884fac21626aa33c2fdc4ecb406]: Words in Sch. 17 para. 11(6) 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. 281(7)(b)

[^key-e1db6fe79c9591c675264a648552e863]: Words in Sch. 17 para. 11(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. 281(7)(c)

[^key-a57cd9dcdddba1cdea8757737b8c12d6]: S. 13(5)(c) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 89 (with Sch. 36 para. 38); S.I. 2009/404, art. 2

[^key-f27cbc3adb26c3e4f33c4937669ae0ee]: Word in s. 13(6) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 10(a); S.I. 2009/402, art. 2

[^key-a688b49297aa9c9011e6e342a1fba426]: Words in s. 13(6) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 10(b); S.I. 2009/402, art. 2

[^key-f8987bfe1eb0afb19dbb604d31f2308f]: Words in s. 13(6) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 10(c); S.I. 2009/402, art. 2

[^key-6506137f5987f0a7977760f34b550511]: Sch. 17 para. 12(2)(2A) substituted for Sch. 17 para. 12(2) (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. 283(3)

[^key-b1262014f04f261cd7613c61a059de20]: Sch. 17 para. 12(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. 283(2)

[^key-97d425e0bacf33351c16aea86822f9c7]: Words in Sch. 17 para. 12(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. 283(4)(a)

[^key-13a3fb7d08f751bdda9e0476ea41c5b1]: Words in Sch. 17 para. 12(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. 283(4)(b)

[^key-5a3efa53611885bb823fdd5690172cd7]: S. 15(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(g) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-3f423433c4bf937d99a924c2b0e20e93]: S. 54 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. 456, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-92ff9cd2661f07f60e277f26954db8dd]: S. 55(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. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-500a463263e4aa4b3500ff4a2c72f594]: S. 58 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-9c81badd6ff038fa1dccb6bcd629eee6]: S. 61 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-2f5d71b434b3e0f22589f8cedea40d24]: S. 63 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. 457, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ef2d61f084c0897ed9e86a863ab78974]: S. 108(2)(a) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(g); S.I. 2009/571, art. 2

[^key-932bccf5f8bac76af5e726d228eed714]: Sch. 11 para. 2 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-eaa082646011700b5e4975fc265230c4]: Sch. 11 para. 9 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. 277

[^key-77ae922bdc40973a5b3d9f9fe3169f2c]: Sch. 17 para. 9(3) 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. 280

[^key-4480ca6b54ec9f2e8db6f7ddb69ba4f0]: S. 25(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(j)

[^key-e753b48b6d6bcbdb47585577542b2862]: S. 31 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(j)

[^key-30a2e208d4e867ea0cc207e112983fa7]: S. 32 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(j)

[^key-1e5dea26aeb045fe5f54e28f571aa517]: S. 88 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(e) (with Sch. 16 paras. 78)

[^key-99624563961d8adcf36aca26f17fed6f]: Word in Sch. 13 para. 1(5) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 11(c)

[^key-687fc99050554b5bc8aeae02d0cf4996]: Words in Sch. 13 para. 1(4) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 11(b)

[^key-c9621c127533e9ce78b200a79fb61cf9]: Words in s. 119(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 11(a)

[^key-d79540fb0d0c8b13f605a1cd26a8c75f]: S. 86(1)-(10) repealed (1.4.2010 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. 8 para. 117, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

[^key-77dc1f17dbc541b00c6b0528d57d92d7]: Words in s. 97(2)(a) substituted (1.4.2010 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. 301 (with Sch. 2)

[^key-87e11a5b4ccc63822b683f8f3807a9b4]: Words in s. 97(6) substituted (1.4.2010 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. 8 para. 248 (with Sch. 9 paras. 1-9, 22)

[^key-254faab73c123a40a9b5a8c1245ec27e]: Sch. 4 para. 15(2)(a) repealed (1.4.2010 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-cd34f441fa50da53f82c7ef0af1af35e]: Sch. 4 para. 15(5) repealed (1.4.2010 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-2d24f16409cb0916af024609d78b2b21]: S. 68(1) repealed (1.4.2010 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-dae524b5eccf84c85d174c9405ee5cac]: S. 85 repealed (1.4.2010 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. 8 para. 116, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

[^key-7738d99f74f58a2c33dbdf5a6e668bd8]: S. 87 repealed (1.4.2010 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. 8 para. 118, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

[^key-bc739a9a7ed7b287b141f7a9df37d89a]: S. 98(7)(ba) substituted for s. 98(7)(b)(c) (1.4.2010 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. 8 para. 188 (with Sch. 9 paras. 1-9, 22)

[^key-387d1635b34d81b7b04329ccf1464830]: S. 98(7)(aa) inserted (1.4.2010 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. 302 (with Sch. 2)

[^key-b34de18a98f964308ea488fdc407877a]: S. 100 repealed (1.4.2010 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-737c734ebc7c5f41bbd7b86a25f1fa3c]: S. 106 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. 16(d)

[^key-11790e60f0fcd55d8511fe67d91db116]: Sch. 4 para. 1(2) repealed (1.4.2010 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. 13 (with Sch. 9 paras. 1-9, 22)

[^key-95c169bc4e05300e1cade3b6d2f6efbe]: Sch. 4 para. 3(3) repealed (1.4.2010 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. 13 (with Sch. 9 paras. 1-9, 22)

[^key-4a4b08e76c0ea3d7e4c357f9471e348f]: Sch. 11 para. 3 repealed (1.4.2010 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-fed1008e5750e31d3c515a1371146128]: S. 89(2) repealed (1.4.2010 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-cfd8c43c0e9b32baa3c4dde01da28a78]: S. 132 modified (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 49; S.I. 2010/495, art. 4(d)

[^key-1ebad9bf789f0811165a075b0d835059]: S. 133 modified (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 49; S.I. 2010/495, art. 4(d)

[^key-b70fb4cf317f10199f3ab92f85c407df]: S. 125 omitted (with effect in accordance with s. 4(2) of the amending Act) by virtue of Finance (No. 2) Act 2010 (c. 31), s. 4(4)

[^key-f7ee7a0e6dee750a9d87622b8df7de8e]: 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-f13667a1ef847b6f01651d78e912c498]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with arts. 3(2)(3), 4(2), 6(4)(5))

[^key-7cbcf913419421bde3eadb67643079cc]: Sch. 9 repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 5(b)

[^key-61f12a8f065eb0ee93cb8d286c44df88]: Word in Sch. 20 Pt. 5(6) omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), Sch. 26 para. 7(2)(b)

[^key-33ee60dc5881f02dc6879813de3c4920]: S. 56 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 2(2)(a)

[^key-d7814ae9aefb8658cee96a58ea417fc2]: S. 57 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 2(2)(a)

[^key-7c6370c9af386d961a19d3f50a903d51]: Word in s. 123(3) omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), Sch. 26 para. 7(2)(a)

[^key-596b6e0423c84d5adf8218bfccf66932]: Sch. 13 para. 24(b) repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 7(1)

[^key-2b55720f8a9336fc8f70fc96e9eaeac5]: Words in Sch. 19 para. 15(c) substituted (1.4.2012) by Finance Act 2010 (c. 13), Sch. 6 paras. 15(3), 34(2); S.I. 2012/736, art. 11

[^key-fce461313fc13a49226795a856a7dca4]: Words in s. 81(8) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 93

[^key-5b7f7724a8584160fa5a71a3ebf6d777]: Sch. 14 para. 6 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 3(2)(c) (with Sch. 39 paras. 11-13)

[^key-799ccbef6f30e8433fed9f323c891245]: Sch. 14 para. 15 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(b) (with Sch. 39 paras. 11-13)

[^key-e6ae904a1e39c24a62fccb332bd47909]: Sch. 4 para. 5(3) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-bf6aebf74aee3770b75086b20a945bd4]: Sch. 4 para. 5(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-29177a5dae5115a9fff43064d7d138d3]: Sch. 4 para. 5(2)(b) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-8a45861f4af377a4eba22280cf4c5ac3]: Sch. 4 para. 15(2)(b) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-61d38a6386b28280cfdfebe88b440209]: Sch. 4 para. 15(3)(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-b15e7a0b95231a32f38eb2815e886762]: Sch. 4 para. 15(6) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-2039fee01783d968a91f6b8451cc9a81]: S. 46 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-20fc35cf6be8e515e5e18baeabce99d6]: Sch. 4 para. 2 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-5fb441be4e5854c49bf61c346925d8da]: Sch. 4 para. 3(2) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-feb6f5785adf9a18aad206905b888afc]: Sch. 4 para. 6 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-101061a88ffcb8db1e0e145442cc6385]: Sch. 4 para. 7(2) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-8efe2efbc25ecbf552382b2daaa1cec6]: Sch. 4 para. 8 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-54e9f2051fc80a28b160e06b949039f9]: Sch. 4 para. 9(2) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-9fbb07c9fbf7bbeb350887ec31d8f248]: Sch. 4 para. 10 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-18655c217dafa9604b89604219095f19]: Sch. 4 para. 11 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-242fb901ead54a6f03152dca86e313f3]: Sch. 4 para. 12 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-86d37f14c8444a677a92a4f8e8a96169]: Sch. 4 para. 13(a) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-40a3e10fd6f865772377ed2ebb8d5a23]: Sch. 4 para. 14(a)(b) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-767f124aaabc83f768658dea2c4e737d]: Sch. 4 para. 17(2) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-84800dfb0c0805a2b389d9ae19e5feff]: Sch. 4 para. 18(1) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-fb3e3c69566bec5f8bbec8961ceb0556]: Sch. 13 para. 25A inserted (28.6.2013) by The Stamp Duty and Stamp Duty Reserve Tax (Collective Investment Schemes) (Exemptions) Regulations 2013 (S.I. 2013/1401), regs. 1, 5

[^key-b14baf767ab7baadce6f61dd9d3eb0b7]: Sch. 13 excluded (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 5

[^key-c2b44d31e44b94ce358eb3618a960150]: Sch. 19 Pt. 2 omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(1)

[^key-44c9609f4aff40b78e61dc16f7ffde13]: Words in s. 123(3) substituted (with effect in accordance with s. 114(4) of the amending Act) by Finance Act 2014 (c. 26), s. 114(3)(a)

[^key-4ae2fc5ffe4fa2aee305f0ff03b8d228]: S. 132 modified (1.7.2014 for specified purposes, 15.3.2015 otherwise, that being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d)) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 48; S.I. 2014/1640, arts. 3(2)(m), 8(b)

[^key-5b236cad9eca50d1d89ae4b4cb6a6a5f]: S. 133 modified (1.7.2014 for specified purposes, 15.3.2015 otherwise, that being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d)) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 48; S.I. 2014/1640, arts. 3(2)(m), 8(b)