Finance Act 2000

Provisional Collection of Taxes Act 1968 (c.2)

Bankruptcy (Scotland) Act 1985 (c.66)

Insolvency Act 1986 (c.45)

Income and Corporation Taxes Act 1988 (c.1)

Finance Act 1996 (c.8)

Finance Act 1997 (c.16)

Treatment of mileage allowances

112A

• (1) A deduction is allowed to a company under this paragraph where—

• (a) on or after the day on which this paragraph comes into force the company makes a payment to the trustees of an approved employee share ownership plan in order to enable them to acquire shares in the company or a company which controls it,

• (b) the payment is applied by the trustees to acquire such shares,

• (c) the shares are not acquired from a company, and

• (d) the condition in sub-paragraph (2) is met in relation to the company in which the shares are acquired.

• (2) The condition in this sub-paragraph is that, at the end of the period of twelve months beginning with the date of the acquisition, the trustees hold shares in the company for the plan trust that—

• (a) constitute not less than 10 per cent of the ordinary share capital of the company; and

• (b) carry rights to not less than 10 per cent of—

• (i) any profits available for distribution to shareholders of the company;

• (ii) any assets of that company available for distribution to its shareholders in the event of a winding-up.

• (3) For the purposes of sub-paragraph (2), shares that have been appropriated to, and acquired on behalf of, an individual under the plan shall continue to be treated as held by the trustees of the plan trust for the beneficiaries of that trust until such time as they cease to be subject to the plan (within the meaning of this Schedule).

• (4) A deduction allowed under this paragraph—

• (a) is of an amount equal to the amount of the payment referred to in sub-paragraph (1), and

• (b) must be made for the period of account in which the condition in sub-paragraph (2) is met.

• (5) No other deduction is allowed for any amount in respect of which a deduction has been made under this paragraph (except as specified in paragraph 112B(3)).

112B

• (1) The Inland Revenue may by notice direct that the benefit of a deduction made under paragraph 112A is withdrawn where—

• (a) 30 per cent of the shares acquired by virtue of the payment in respect of which the deduction is made have not been awarded under the plan before the end of the period of five years beginning with the date of acquisition, or

• (b) all the shares acquired by virtue of that payment have not been so awarded before the end of the period of ten years beginning with that date.

• (2) The effect of a direction under sub-paragraph (1)(a) or (b) is that the amount of the deduction is treated as a trading receipt of the company for the period of account in which the direction is given.

• (3) However, where—

• (a) the Inland Revenue give a direction under sub-paragraph (1)(a) or (b) in respect of any deduction, and

• (b) at any time after the giving of the direction, all the shares acquired by virtue of the payment in respect of which the deduction was made are awarded under the plan,

a further deduction is allowed under this sub-paragraph to the company which made the payment.

• (4) A deduction under sub-paragraph (3)—

• (a) is of an amount equal to the amount of the payment referred to in that sub-paragraph, and

• (b) must be made for the period of account in which sub-paragraph (3)(b) is first satisfied.

• (5) No other deduction is allowed in respect of any amount for which a deduction has been made under sub-paragraph (3).

• (6) Where—

• (a) a deduction is made under paragraph 112A or sub-paragraph (3) in respect of a payment for the acquisition of shares, but

• (b) shares are awarded under the plan to an individual who at the time is not a Schedule E taxpayer (as defined by paragraph 108(2)),

an amount equal to the appropriate proportion of the deduction is treated as a trading receipt of the company for the period of account in which the shares are so awarded.

• (7) For the purposes of sub-paragraph (6), the appropriate proportion of the deduction is the proportion which the number of shares awarded to the individual bears to the total number of shares acquired by virtue of the payment.

• (8) For the purposes of this paragraph, where shares are acquired by the trustees on different days, it shall be assumed that those acquired on an earlier day are awarded to employees under the plan before those acquired by the trustees on a later day.

116A

Where, under an approved employee share ownership plan, partnership shares or dividend shares are transferred by the trustees to an employee—

• (a) no ad valorem stamp duty is chargeable on any instrument by which the transfer is made, and

• (b) no stamp duty reserve tax is chargeable on any agreement by the trustees to make the transfer.

The Schedule inserted after Schedule 7B to the Taxation of Chargeable Gains Act 1992 is as follows—

2

In section 168AB of the Taxes Act 1988 (equipment etc. to enable car to run on road fuel gas), after subsection (3) insert—

(4) This section does not apply in relation to cars to which paragraph 5 of Schedule 6 to this Act applies (bi-fuel cars taxed by reference to CO₂ emissions figure).

.

Treatment of mileage allowances

7A

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

7B

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

1

• (1) In this Schedule a “qualifying option” means an option—

• (a) in relation to which the requirements of this Schedule are met at the time the option is granted, and

• (b) of which notice is given to the Inland Revenue in accordance with paragraph 2.

• (2) The requirements of this Schedule are—

• (a) the general requirements in Part II of this Schedule,

• (b) that the company whose shares are the subject of the option is a qualifying company (see Part III of this Schedule),

• (c) that the individual to whom the option is granted is an eligible employee in relation to that company (see Part IV of this Schedule),

• (d) that the option is granted to the employee by reason of his employment—

• (i) with that company, or

• (ii) if that company is a parent company, with that company or another group company, and

• (e) the requirements of Part V of this Schedule as to the terms of the option, the circumstances in which it is granted and other matters.

• (3) In this Schedule, in relation to an option—

• (a) references to “the relevant company" are to the company whose shares are the subject of the option, and

• (b) references to “the employer company" are to the company by reference to which the requirement in sub-paragraph (2)(d) is met.

2

• (1) For an option to be a qualifying option notice of the option must be given to the Inland Revenue within 30 days[92 days]after the grant of the option.

• (2) The notice must—

• (a) be given by the employer company, and

• (b) be in a form required or authorised by the Inland Revenue.

• (3) The notice must contain, or be supported by, such information as the Inland Revenue may require for the purpose of determining whether the requirements of this Schedule are met.

• (4) The notice must also contain—

• (a) a declaration by a director, or the secretary, of the employer company—

• (i) that in his opinion the requirements of this Schedule are met in relation to the option, and

• (ii) that the information provided is to the best of his knowledge correct and complete, and

• (b) a declaration by the individual to whom the option was granted that he meets the requirement of paragraph 29 (commitment of working time) in relation to the option.

Maximum value of options in respect of relevant company’s shares

Income and Corporation Taxes Act 1988 (c.1)

Capital Allowances Act 1990 (c.1)

Taxation of Chargeable Gains Act 1992 (c.12)

The Schedule inserted after Schedule 4 to the Taxation of Chargeable Gains Act 1992 is as follows:

The Schedule inserted after Schedule 4A to the Taxation of Chargeable Gains Act 1992 is as follows:

Taxation of Chargeable Gains Act 1992 (c.12)

De-grouping charge: deferral until company leaves new group

47

• (1) This paragraph has effect for the purposes of section 179 of the Taxation of Chargeable Gains Act 1992 as that section has effect in relation to assets acquired before 1st April 2000 (“old section 179”).

• (2) Where—

• (a) a company would (apart from this paragraph) fall to be regarded for the purposes of old section 179 as ceasing to be a member of an old group at any time, but

• (b) immediately before that time, it is also a member of a new group for the purposes of new section 179,

the company shall not be regarded for the purposes of old section 179 as ceasing to be a member of the old group unless or until it also ceases to be a member of the new group for the purposes of new section 179.

• (3) Sub-paragraph (2) above does not prevent the company from being or becoming a member of another old group at any time.

• (4) Where a company ceases to be a member of a new group on any occasion, it shall not by virtue of sub-paragraph (2) above be treated for the purposes of old section 179 as if it had on that occasion ceased to be a member of the same old group more than once.

• (5) For the purposes of this paragraph—

• (a) references to a company being a member of an old group are references to its being, for the purposes of old section 179, a member of a group of companies within the meaning given by old section 170;

• (b) references to a company being a member of a new group are references to its being, for the purposes of new section 179, a member of a group of companies within the meaning given by new section 170; and

• (c) references to a company ceasing to be a member of an old group or a new group shall be construed in accordance with paragraph (a) or (b) above, as the case may be.

• (6) Where, for the purposes of sub-paragraph (2)(b) above, a company is not a member of a new group by reason only that—

• (a) the principal company of the old group is not the principal company of the new group, and

• (b) the company in question is not an effective 51 per cent subsidiary of the principal company of the new group,

subsection (3)(b) of new section 170 shall not apply in relation to the company for the purposes of this paragraph for so long as it remains an effective 51 per cent subsidiary of the company which was the principal company of the old group.

• (7) In this paragraph—

• (a) “new section 179” means section 179 of the Taxation of Chargeable Gains Act 1992 (c. 12) as it has effect in relation to assets acquired on or after 1st April 2000;

• (b) “new section 170” means section 170 of that Act, as amended by the main amendments;

• (c) “old section 170” means section 170 of the Taxation of Chargeable Gains Act 1992, as it stands before the main amendments.

• (8) Expressions used in this paragraph and in section 170 of the Taxation of Chargeable Gains Act 1992 shall be construed in accordance with that section.

The Schedule inserted after Schedule 3 to the Value Added Tax Act 1994 is as follows:

The Schedule inserted after Schedule 1 to the Taxes Management Act 1970 is as follows:

These repeals have effect in accordance with section 68(2) of this Act.

These repeals have effect in accordance with Schedule 30 to this Act.

These repeals have effect in accordance with paragraph 9 of Schedule 31 to this Act.

These repeals have effect in accordance with section 106(17) of this Act.

This repeal has effect in accordance with section 113(6) of this Act.

Editorial notes

[^c14052661]: 1979 c. 4.

[^c14052671]: 1979 c. 4.

[^c14052681]: 1979 c. 4.

[^c14052691]: 1979 c. 5.

[^c14052721]: 1979 c. 5.

[^c14052731]: S. 5(2)(4) repealed (retrospective to 6 p.m. on 7.3.2001) by 2001 c. 9, ss. 2(5), 110(1), Sch. 33 Pt I(1) Note

[^c14052751]: S. 5(6) power exercised (29.9.2000): 1.10.2000 appointed by S.I. 2000/2674, art. 2

[^c14052761]: 1979 c. 5.

[^c14052771]: 1979 c. 5.

[^c14052781]: 1979 c. 5.

[^c14052791]: 1979 c. 5.

[^c14052801]: 1979 c. 5.

[^c14052811]: 1994 c. 9.

[^c14052821]: 1979 c. 5.

[^c14052831]: 1979 c. 5.

[^c14052841]: 1979 c. 5.

[^c14052851]: 1979 c. 7.

[^c14052861]: 1979 c. 7.

[^c14052871]: 1979 c. 7.

[^c14052881]: 1994 c. 9.

[^c14052891]: 1994 c. 9.

[^c14052901]: 1994 c. 9.

[^c14052911]: 1979 c. 7.

[^c14052921]: 1997 c. 16.

[^c14052931]: 1981 c. 63.

[^c14052961]: 1994 c. 9.

[^c14052971]: 1994 c. 9.

[^c14052981]: 1994 c. 22.

[^c14052991]: 1994 c. 22.

[^c14053001]: 1994 c. 22.

[^c14053011]: 1979 c. 2.

[^c14053021]: 1979 c. 2.

[^c14053031]: 1995 c. 39.

[^c14053041]: 1979 c. 2.

[^c14053051]: 1994 c. 9.

[^c14053061]: 1999 c. 16.

[^c14053071]: S. 34 repealed (6.4.2003) by 2002 c. 21, ss. 60, 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1

[^c14053141]: 1990 c. 29.

[^c14053171]: 1989 c. 26.

[^c22563801]: S. 47 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c14053251]: 1992 c. 12.

[^c14053261]: S. 52(1)-(4) deemed to have come into force at 21.3.2000 see s. 52(5)

[^c14053271]: 1992 c. 12.

[^c14053281]: 1989 c. 26.

[^c14053291]: 1989 c. 26.

[^c22563811]: Ss. 56-60, 62 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563821]: Ss. 56-60, 62 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563831]: Ss. 56-60, 62 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563841]: Ss. 56-60, 62 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563851]: Ss. 56-60, 62 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563861]: Ss. 56-60, 62 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c14053381]: Ss. 70-72 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3)

[^c14053391]: Ss. 70-72 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3)

[^c14053431]: Ss. 70-72 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3)

[^c14053441]: 1994 c. 9.

[^c14053451]: 1990 c. 1.

[^c14053461]: 1990 c. 1.

[^c14053471]: 1990 c. 1.

[^c14053501]: S. 75(1)-(3)(5)(6)(b)(c) repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3)

[^c14053571]: S. 76(1) repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2 ss. 579, 580, Sch. 4 (with Sch. 3)

[^c14053621]: S. 77 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c.2, ss. 579, 580, Sch. 4 (with Sch. 3)

[^c14053671]: S. 79 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss 579, 580, Sch 4 (with Sch. 3)

[^c14053691]: S. 80 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3)

[^c14053741]: S. 81 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss, 579, 580, Sch. 4 (with Sch. 3)

[^c14053831]: 1992 c.12.

[^c14053841]: 1992 c. 12.

[^c14053851]: 1992 c. 12.

[^c14053861]: 1992 c. 12.

[^c14053871]: 1992 c. 12.

[^c14053881]: 1992 c. 12.

[^c14053891]: 1992 c. 12.

[^c14053901]: 1992 c. 12.

[^c14053911]: 1992 c. 12.

[^c14053921]: 1992 c. 12.

[^c14053931]: 1992 c. 12.

[^c14053941]: 1998 c. 36.

[^c14053961]: 1992 c. 12.

[^c14054071]: 1993 c. 34.

[^c14054081]: 1990 c. 1.

[^c14054091]: 1996 c. 8.

[^c14054101]: 1990 c. 1.

[^c14054111]: 1985 c. 6.

[^c14054121]: S.I. 1986/1032 (N.I.6).

[^c14054131]: 1992 c. 12.

[^c14054141]: 1998 c. 36.

[^c14054151]: 1993 c. 34.

[^c14054161]: Words substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch 2, para. 106 (with Sch. 3)

[^c14054221]: S. 106 repealed (24.7.2002 with effect as mentioned in s. 79(3) of, and Sch. 23 to, the repealing Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2

[^c14054601]: 1999 c. 16.

[^c14054611]: 1999 c. 16.

[^c14054621]: 1999 c. 16.

[^c14054631]: 1891 c. 39.

[^c14054641]: 1891 c. 39.

[^c14054651]: 1891 c. 39.

[^c14054661]: 1999 c. 16.

[^c14054671]: 1891 c. 39.

[^c14054681]: 1986 c. 41.

[^c14054691]: 1891 c. 39.

[^c14054701]: 1930 c. 28.

[^c14054711]: 1988 c. 1.

[^c14054721]: 1988 c. 1.

[^c14054731]: 1954 c. 23 (N.I.).

[^c14054741]: 1988 c. 1.

[^c14054751]: 1988 c. 1.

[^c14054761]: 1995 c. 4.

[^c14054771]: 1988 c. 1.

[^c14054781]: 1988 c. 1.

[^c14054791]: 1891 c. 39.

[^c14054801]: 1986 c. 41.

[^c14054851]: 1970 c. 18 (N.I.)

[^c14054861]: 1891 c. 39.

[^c14054911]: 1997 c. 66.

[^c14054921]: 1891 c. 39.

[^c14055071]: 1866 c. 39.

[^c14055081]: 1891 c. 39.

[^c14055091]: 1987 c. 16.

[^c14055101]: S. 133 repealed (with effect as mentioned in Sch. 40 Pt. III Note 3 of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. III

[^c14055111]: 1986 c. 41.

[^c14055121]: S. 134 repealed (with effect as mentioned in Sch. 40 Pt. III Note 3 of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. III

[^c14055131]: 1986 c. 41.

[^c14055141]: 1986 c. 41.

[^c14055151]: 1986 c. 41.

[^c14055171]: S. 135 repealed (11.5.2001 with effect as mentioned in s. 99(7) of the amending Act) by 2001 c.9, ss. 99(7), 110, Sch. 33 Pt. III(1) Note 2

[^c14055181]: 1994 c. 23.

[^c14055191]: 1994 c. 23.

[^c14055201]: 1999 c. 16.

[^c14055211]: 1984 c. 51.

[^c14055221]: 1975 c. 22.

[^c14055231]: 1980 c. 48.

[^c14055241]: 1996 c. 8.

[^c14055251]: 1996 c. 8.

[^c14055261]: 1996 c. 8.

[^c14055271]: 1970 c. 9.

[^c14055281]: 1996 c. 8.

[^c14055331]: 1970 c. 9.

[^c14055341]: 1970 c. 9.

[^c14055361]: 1968 c. 13.

[^c14055371]: 1971 c. 29.

[^c14055381]: 1968 c. 13.

[^c14055391]: 1979 c. 30.

[^c14055401]: 1988 c. 1.

[^c14055411]: 1979 c. 5.

[^c14055421]: Sch. 1 para. 2 repealed (retrospective to 6 p.m. on 7.3.2001) by 2001 c. 9, ss. 2(5), 110(1), Sch. 33 Pt. I(1) Note

[^c14055431]: Sch. 1 para. 3(4) repealed (retrospective to 6 p.m. on 7.3.2001) by 2001 c. 9, ss. 2(5), 110(1), Sch. 33 Pt I(1) Note

[^c14055441]: Sch. 1 para. 4 repealed (retrospectiveto 6 p.m. on 7.3.2001) by 2001 c. 9, ss. 2(5), 110(1), Sch. 33 Pt I(1) Note

[^c14055451]: 1981 c. 63.

[^c14055461]: 1994 c. 9.

[^c14055471]: 1979 c. 2.

[^c14055481]: 1981 c. 63.

[^c14055491]: 1994 c. 22.

[^c14055501]: 1988 c. 52.

[^c14055511]: S.I. 1981/154 (N.I. 1).

[^c14055521]: 1994 c. 22.

[^c14055531]: 1994 c. 22.

[^c14055541]: 1994 c. 22.

[^c14055551]: 1979 c. 5.

[^c14055561]: 1990 c. 5.

[^c14055571]: S.I. 1997/2778 (N.I. 19).

[^c14055591]: Sch. 6 para. 9(4) repealed (1.11.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 3(1)

[^c14055601]: Sch. 6 para. 9(5) inserted (1.11.2001) by 2001 c. 9, s. 99, Sch. 31 Pt. 2 para. 7

[^c14055611]: Sch. 6 para. 11A and cross-heading inserted (11.5.2001 with effect as mentioned in S. 105(7)) by 2001 c. 9, s. 105(2)(7)

[^c14055621]: 1993 c. 43.

[^c14055631]: 1979 c. 5.

[^c14055671]: Word in Sch. 6 para. 14(2)(a) repealed (11.5.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 3(3)

[^c14055681]: Sch. 6 para 14(2)(c) and preceding word inserted (11.5.2001 with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(3)(7)

[^c14055691]: Sch. 6 para. 14(3)(c) substituted (11.5.2001 with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(4)(7)

[^c14055701]: Sch. 6 para. 14(3A) inserted (11.5.2001) with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(5)(7)

[^c14055731]: Words in Sch. 6 para. 15(1)(a) substituted (11.5.2001 with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(6)

[^c14055741]: Words in Sch. 6 para. 15(2)(b) repealed (11.5.2001 with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, ss. 105(7), 110, Sch. 33 Pt. 3(3) Note

[^c14055791]: 1989 c. 29.

[^c14055801]: 1986 c. 44.

[^c14055811]: S.I. 1992/231 (N.I. 1).

[^c14055861]: Sch. 6 para. 20A and cross-heading inserted (24.7.2002 with effect as mentioned in s. 123(2) of the amending Act) by 2002 c. 23, s. 123; S.I. 2003/603, art. 2

[^c14055871]: Sch. 6 para. 20B and cross-heading inserted (24.7.2002 with effect as mentioned in s. 123(2) of the amending Act) by 2002 c. 23, s. 123; S.I. 2003/603, art. 2

[^c14055921]: Sch. 6 para. 51(2)(2A)(2B) substituted for Sch. 6 para. 51(2) (23.3.2001) by S.I. 2001/1139, reg. 2(2)

[^c14055931]: Words in Sch. 6 para. 51(3) substituted (23.3.2001) by S.I. 2001/1139, reg. 2(3)

[^c14055941]: Sch. 6 para. 51(4)(5) omitted (23.3.2001) by S.I. 2001/1139, reg. 2(4)

[^c14055961]: Words in Sch. 6 para. 51(6) substituted (23.3.2001) by S.I. 2001/1139, reg. 2(5)

[^c14055971]: 1999 c. 24.

[^c14055981]: Sch. 6 para. 51: Table entries 1-5 substituted for entries 1-33 (23.3.2001) by S.I. 2001/1139, reg. 2(6)

[^c14056011]: 1966 c. 8.

[^c14056021]: 1996 c. 8.

[^c14056031]: 1986 c. 45.

[^c14056041]: S.I 1989/2405 (N.I 19.).

[^c14056071]: 1986 c. 45.

[^c14056081]: S.I. 1989/2405 )N.I. 19.

[^c14056091]: 1966 c. 8.

[^c14056101]: 1996 c. 8.

[^c14056111]: 1996 c. 8.

[^c14056121]: 1997 c. 16.

[^c14056141]: Words in Sch. 6 para. 101(2)(a)(ii) substituted (24.7.2002 with application as mentioned in s. 127(2) of the amending Act) by 2002 c. 23, s. 127(1)(a)(2)

[^c14056151]: Sch. 6 para. 101(2)(a)(iv) and word preceding it inserted (24.7.2002 with application as mentioned in s. 127(2) of the amending Act) by 2002 c. 23, s. 127(1)(b)(2)

[^c14056171]: 1996 c. 8.

[^c14056181]: 1890 c. 39.

[^c14056191]: 1890 c. 39.

[^c14056201]: 1986 c. 45.

[^c14056211]: S.I. 1989/2405 (N.I. 19.

[^c14056241]: S.I. 1989/2405 (N.I. 19.).

[^c14056251]: 1890 c. 39.

[^c14056331]: 1995 c. 46.

[^c14056341]: Words substituted (1.4.2003) by 2001 c. 16, ss. 70, 138(2), Sch. 2 Pt. II para. 13(1)(a)(2)(i); S.I. 2003/708, art. 2(k)

[^c14056351]: Words inserted (1.4.2003) by 2001 c. 16, ss. 70, 138(2), Sch. 2 Pt. II para. 13(1)(b)(2)(i); S.I. 2003/708, art. 2(k)

[^c14056361]: S.I. 1981/1675 (N.I. 26.)

[^c14056371]: 1954 c. 33 (N.I.).

[^c14056381]: 1998 c. 47.

[^c14056391]: 1979 c. 2.

[^c14056411]: Sch. 6 para. 141 repealed (11.5.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 3(3)

[^c14056421]: Sch. 6 para. 141A inserted (24.7.2002 with application as mentioned in s. 128(2) of the amending Act) by 2002 c. 23, s. 128

[^c14056431]: 1978 c. 30.

[^c14056441]: Sch. 6 para. 149A inserted (24.7.2002) by 2002 c. 23, s. 124

[^c14056451]: 1989 c. 29.

[^c14056461]: S.I. 1992/231 (N.I. 1).

[^c14056471]: 2000 c. 27.

[^c14056481]: 1986 c. 44.

[^c14056491]: S.I. 1996/275 (N.I. 2.)

[^c14056501]: 2000 c. 27.

[^c22564131]: Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c14057011]: 1992 c. 12.

[^c22564141]: Sch. 10 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563881]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563891]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563901]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563911]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563921]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563931]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563941]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563951]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563961]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563971]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563981]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22563991]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564001]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564011]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564021]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564031]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564041]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564051]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564061]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564071]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564081]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564091]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564101]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564111]: Sch. 12 paras. 1-16, 19-24 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22564121]: Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)

[^c14057651]: 1986 c. 45.

[^c14057661]: S.I. 1989/2405 (N.I.19).

[^c14057701]: Words in Sch. 15 para. 29(4) substituted (24.7.2002) by 2002 c. 23, s. 103(4)(f)

[^c14057711]: The second sentence in Sch. 15 para. 29(4) repealed (24.7.2002) by 2002 c. 23, s. 141, Sch. 40, Pt. 3(16)

[^c14057751]: Sch. 15 para. 36(1)-(1C) substituted (11.5.2001 with effect as mentioned in Sch. 16 para. 5(3) of the amending Act) for Sch. 15 para. 36(1) by 2001 c. 9, s. 64, Sch. 16 para. 5(1)(3).

[^c14057761]: Words in Sch. 15 para 36(5)(a) substituted (11.5.2001 with effect as mentioned in Sch. 16 para. 5(3) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 paras. 5(2)(a)(3)

[^c14057781]: 1970 c. 9.

[^c14057801]: Words in Sch. 15 para. 54(1)(a) inserted (retrospectively) by 2001 c. 9, s.64, Sch. 16 para. 6(1)(6)

[^c14057811]: Sch. 15 para. 54(2A) inserted (11.5.2001 with effect as mentioned in Sch. 16 para. 6(7) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 para. 6(2)(7)

[^c14057821]: Sch. 15 para. 54(3)(a)(b) substituted (11.5.2001 with effect as mentioned in Sch. 16 para. 6(7) of the amending Act) for Sch. 15 para. 54(3)(a)-(c) by 2001 c. 9, s. 64, Sch. 16 paras. 6(3)(7)

[^c14057831]: Sch. 15 para. 54(3A) inserted (11.5.2001 with effect as mentioned in Sch. 16 para. 6(7) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 para. 6(4)(7)

[^c14057841]: Sch. 15 para. 54(4) substituted (11.5.2001 with effect as mentioned in Sch. 16 para. 6(7) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 para. 6(5)(7)

[^c14057851]: Sch. 15 para. 55(5) inserted (retrospectively) by 2001 c. 9, s. 64, Sch. 16 para. 7

[^c14057861]: Words in Sch. 15 para. 56(3)(c) inserted (11.5.2001 with effect as mentioned in Sch. 16 para. 9(2) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 para. 8

[^c14057881]: Word in Sch. 15 para. 57(1) inserted (11.5.2001 with effect as mentioned in Sch. 15 para. 9(3) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 Pt. 2 para. 9(1)(3)

[^c14057891]: Word in Sch. 15 para. 57(3) substituted (retrospectively) by 2001 c. 9, s. 64, Sch. 16 Pt. 2 para. 9(2)(4)

[^c14057931]: 1970 c. 9.

[^c14057941]: 1998 c. 36.

[^c14057951]: 1970 c. 9.

[^c14057961]: Words in Sch. 15 para. 71(1)(b)(ii) substituted (24.7.2002 with effect as mentioned in Sch. 9 para. 7(1) of the amending Act) by 2002 c. 23, s. 45, Sch. 9 Pt. 2 para. 6(2)

[^c14057971]: Words in Sch. 15 para. 82(1) substituted (24.7.2002 with effect as mentioned in Sch.9 para.7(1) of the amending Act) by 2002 c. 23, s. 45, Sch. 9 para. 6(3)

[^c14057981]: Words in Sch. 15 para. 84(1) inserted (24.7.2002 with effect as mentioned in s. 44(3) of the amending Act) by 2002 c.23, s. 44(2), Sch. 8 Pt. 2 para. 5

[^c14057991]: Sch. 15 para. 85 excluded (24.7.2002 with effect as mentioned in s. 44(3) of the amending Act) by 1992 c. 12, Sch. 7AC Pt. 1 para. 4(4) (as inserted by 2002 c. 23, s. 44(2), Sch. 8 para. 1)

[^c14058001]: Words in Sch. 15 para. 85(1) inserted (24.7.2002 with effect as mentioned in s. 44(3) of the amending Act) by 2002 c. 23, s. 44(2), Sch. 8 Pt. 2 para.5

[^c14058011]: Words in Sch. 15 para. 93(7) substituted (24.7.2002 with effect as mentioned in Sch. 9 para. 7(1) of the amending Act) by 2002 c. 23, s. 45, Sch. 9 Pt. 2 para. 6(4)(a)

[^c14058021]: Words in Sch. 15 para. 93(7) substituted (24.7.2002 with effect as mentioned in Sch. 9 para. 7(1) of the amending Act) by 2002 c. 23, s 45, Sch. 9 Pt. 2 para. 6(4)(b)

[^c14058031]: Words in Sch. 15 para. 96(2)(a) substituted (24.7.2002 with effect as mentioned in Sch. 9 para. 7(1) of the amending Act) by 2002 c. 23, s. 45, Sch. 9 Pt. 2 para. 6(5)(a)

[^c14058041]: Words in Sch. 15 para. 96(2)(b) substituted (24.7.2002 with effect as mentioned in Sch. 9 para. 7(1) of the amending Act) by 2002 c. 23, s. 45, Sch. 9 Pt. 2 para. 6(5)(b)

[^c14058051]: 1992 c. 12.

[^c14058081]: 1986 c. 45.

[^c14058091]: S.I. 1989/2405 (N.I.19).

[^c14058101]: 1970 c. 9.

[^c14058111]: 1998 c. 36.

[^c14058191]: Sch. 17 para. 7 repealed (11.5.2001 with effect in accordance with Sch. 15 para. 40(2)(3) of the amending Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(3) Notes 2, 6

[^c14058271]: 1992 c. 12.

[^c14058341]: 1988 c. 1.

[^c14058351]: 1990 c. 1.

[^c14058361]: 1990 c. 1.

[^c14058371]: 1992 c. 12.

[^c14058381]: 1990 c. 1.

[^c14058701]: 1998 c. 36.

[^c14058711]: 1998 c. 36.

[^c14058721]: 1995 c. 21.

[^c14058731]: 1998 c. 36.

[^c14058741]: 1995 c. 21.

[^c14058761]: 1983 c. 56.

[^c14058771]: Sch. 22 para. 34(2) applied (31.8.2000) by S.I. 2000/2129, reg. 25

[^c14058781]: Sch. 22 para. 34(3) powers of disclosure extended (14.12.2001) by 2001 c. 24, s. 17, Sch. 4 Pt. I para. 49

[^c14058851]: Word in Sch. 22 para. 50(2)(a) inserted (24.7.2002 with effect as mentioned in s. 79(3) of the amending Act) by 2002 c. 23, s. 79, Sch. 23 Pt. 2 para. 23(2)

[^c14058861]: Sch. 22 para. 50(2)(b) repealed (24.7.2002 with effect as mentioned in s. 79(3) of the amending Act) by 2002 c. 23, s. 79, Sch. 40 Pt. 3(10) Note

[^c14058881]: 1998 c. 36.

[^c14058951]: Sch. 22 para. 63(2)(b) substituted (24.7.2002 with effect as mentioned in s. 83(3)(4) of the amending Act) by 2002 c. 23, s. 83, Sch. 27 para. 23(3)

[^c14058971]: 1992 c. 12.

[^c14058981]: Sch. 22 para. 67(2) modified (24.7.2002 with application as mentioned in s. 43(4) of the amending Act) by 1992 c. 12, s. 179(B), Sch. 7AB para. 10 (as inserted by 2002 c. 23, s. 43(1)(2), Sch. 7)

[^c14058991]: 1992 c. 12.

[^c14059021]: Sch. 22 para. 69(2) substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 108(2)