Finance Act 2000

[^key-60adc66e002a53ed34c530ffc40d8eab]: Sch. 15 para. 40(5)(a) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 12(c)

[^key-1b3bf0185eaf434f19c30f8c5a051693]: Word in Sch. 15 para. 40(5)(b) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 12(d)

[^key-122358dfc417e0562a6e10a3501dd8ad]: Sch. 15 para. 40(6)(a) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 12(e)

[^key-9b8d5de8bb62cfa4dec49d2995af55c9]: Word in Sch. 15 para. 40(6)(b) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 12(f)

[^key-674dec860e516bdb3810ac2da301f430]: Sch. 15 para. 102(8) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 13

[^key-f5de51b4b1773a459430723339b57d47]: Words in Sch. 15 para. 103 inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 14

[^key-8c4c68827f9598692abc979ff338318b]: Sch. 22 para. 20(5) repealed (22.7.2004) (with effect in accordance with Sch. 27 para. 7(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 7(1), Sch. 42 Pt. 2(19)

[^key-10e55116370c345fd3bff18abacdba8a]: Sch. 27 para. 7 repealed (22.7.2004) (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)

[^key-0d0124990dc3983dd48a3c55c12207ff]: Sch. 23 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 523, Sch. 3 (with Sch. 2)

[^key-6d6661bf4533e7356fe4bb3eef5587ca]: S. 33 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-73e804f1bcb3021a0740eedb4312f266]: S. 41(6) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-c9da02a2a2c2b11ee2080b20129888de]: S. 44(1)-(3) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 512(2), Sch. 3 (with Sch. 2)

[^key-2b7e954866d63ea8c810caf9783c38ae]: S. 45 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 513, Sch. 3 (with Sch. 2)

[^key-294cc2976be1a8a2cfce21b4cc687521]: S. 84 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 515, Sch. 3 (with Sch. 2)

[^key-6dd77d6b5c5e2ce25fa4fd5739607d21]: S. 85 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 516, Sch. 3 (with Sch. 2)

[^key-e96444e7cd5a5c1dd5bbcfdba67401d5]: S. 87 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 517, Sch. 3 (with Sch. 2)

[^key-808f1bd7a64642203e64e333a196dce5]: Words in s. 155 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 519 (with Sch. 2)

[^key-4b6dbf735edacfa2512a29118c8e1214]: Words in Sch. 15 para. 99(3) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 521 (with Sch. 2)

[^key-397947540cd9f83d7eb85c06c0803ab2]: Words in Sch. 22 para. 144(3) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 522 (with Sch. 2)

[^key-65459e38dd70c5134039f4e8d7dce82b]: Paras. 15A, 15B and cross-headings inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 3, 18(2)

[^key-5f4e6d0f5758fbf3244e0aaee5256f43]: Para 43A and cross-heading inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 11, 18(2)

[^key-27ca510883cde5ed8d99bdcb74ef0b23]: Sch. 22 para. 13(2A) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 2(2), 18(2)

[^key-3370f9872cf56da1b10d21a561f5b3ad]: Words in Sch. 22 para. 22(1) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(2), 18(2)

[^key-2df45d4e353cd7eed56243e4098072f9]: Words in Sch. 22 para. 22(2)(b) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(3), 18(2)

[^key-ea274616fb06459f71a799c160aae28e]: Words in Sch. 22 para. 22(5) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(4), 18(2)

[^key-6421f28f575c7df6379007337969ca8f]: Sch. 22 para. 22(6) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(5), 18(2)

[^key-8b0c49b22aed86f11e638703ef188cf3]: Sch. 22 para. 68(2)(c) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 12(2), 18(2)

[^key-145355d250f521a082e6d535d3ccd53a]: Sch. 22 para. 85(1A)-(1C) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 13(2), 18(2)

[^key-7551aaea60b4d4217101b66ec9be88db]: Words in Sch. 22 para. 85(2) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 13(3), 18(2)

[^key-dbcdf81337b7bf62df7eb054ccc3f1a4]: Words in Sch. 22 para. 92(2) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 14(2), 18(2)

[^key-d2c0ff062981856a608328121a649c07]: Sch. 22 para. 92(3A) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 14(3), 18(2)

[^key-0dd57ba9a3baace9a5e085d9250ba4dc]: Sch. 6 para. 140 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 81, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-7a20952aa5fe13c11b10c8baa6ff659e]: Sch. 22 para 20A and cross-heading inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 6, 18(1) (with Sch. 7 paras. 19-21)

[^key-832b26636e7f9139e551da20a643055d]: Words in Sch. 22 para. 19(1)(a) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(a), 18(1) (with Sch. 7 paras. 19-21)

[^key-51cc444f98be04cd037aa2b5aad0ad70]: Words in Sch. 22 para. 19(1)(b) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(b), 18(1) (with Sch. 7 paras. 19-21)

[^key-d35bd725afb17301a8b63fe74199ea1c]: Words in Sch. 22 para. 19(1)(c) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(c), 18(1) (with Sch. 7 paras. 19-21)

[^key-9f15d79b442d93e9f04bc51aaac4489c]: Words in Sch. 22 para. 19(1)(d) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(d), 18(1) (with Sch. 7 paras. 19-21)

[^key-4d14ad2bc2879d81cbe85178abd98748]: Word in Sch. 22 para. 19(3) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(3)(a), 18(1) (with Sch. 7 paras. 19-21)

[^key-993e2b393e77a7166798d057a8edb689]: Sch. 22 para. 19(3)(b), (c) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(3)(b), 18(1) (with Sch. 7 paras. 19-21)

[^key-960642e10ed5314e754981bcb8326652]: Sch. 22 para. 19(5) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(4), 18(1) (with Sch. 7 paras. 19-21)

[^key-087b27b1768983a697dd321a8d34bd2a]: Sch. 22 para. 20(1)(f) substituted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 5(2), 18(1) (with Sch. 7 paras. 19-21)

[^key-36a271f23967098fd83c2f81ba1a6c0a]: Sch. 22 para. 20(7) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 5(3), 18(1) (with Sch. 7 paras. 19-21)

[^key-a918f231946664f567b652a7bdb65fe7]: Sch. 22 para. 104(1A), (1B) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 15(2), 18(1) (with Sch. 7 paras. 19-21)

[^key-677b7d730e06d3be5f6ac35fbfcb6b85]: Sch. 22 para. 105 repealed (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 16, 18(1), Sch. 11 Pt. 2(10) (with Sch. 7 paras. 19-21)

[^key-c289aec87f24a3c342b24e48d4a8d2a6]: Words in Sch. 22 para. 147 inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 17(2), 18(1) (with Sch. 7 paras. 19-21)

[^key-6ffc660901627c2d8f885503a18946fe]: Sch. 6 para. 15(4)(b) substituted (22.7.2005) (with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(2)(a); S.I. 2005/1713

[^key-3a99c12a4c1eb57a72a328292d8cb82c]: Sch. 6 para. 15(5) repealed (22.7.2005) (with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(2)(b), Sch. 43 Pt. 4(2); S.I. 2005/1713

[^key-2c03cffb76919a755c83a5a8e0507667]: Words in Sch. 6 para. 148(2)(c) substituted (22.7.2005, with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(3)(a); S.I. 2005/1713, art. 2

[^key-f55545662451b45cc25fb228351e6af0]: Words in Sch. 6 para. 148(3)(c) substituted (22.7.2005, with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(3)(a); S.I. 2005/1713, art. 2

[^key-9b514b52c821710048ebde7d1bed375c]: Sch. 6 para. 148(6) repealed (22.7.2005, with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(3)(b), Sch. 43 Pt. 4(2); S.I. 2005/1713, art. 2

[^key-ffb304f585d4c988c29d78e4afbd9676]: Words in Sch. 6 para. 149(1) repealed (22.7.2005, with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(4), Sch. 43 Pt. 4(2); S.I. 2005/1713, art. 2

[^key-f8d5634740b14f66d82cac5e007ad10a]: Words in Sch. 6 para. 24 cross-heading substituted (22.7.2005) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(2); S.I. 2005/1713

[^key-3ae9d8f1c903956d0c102e6fb0832371]: Sch. 6 para. 24(1) (1A) (1B) (2) substituted (22.7.2005) for Sch. 6 para. 24(1) para. 24(2) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(3); S.I. 2005/1713

[^key-0cd670f85d40aec2ba9951290113c179]: Words in Sch. 6 para. 24(3) inserted (22.7.2005) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(4); S.I. 2005/1713

[^key-14d5d191be1347348b64a85d3ad6233d]: Sch. 6 para. 24(3A) inserted (22.7.2005) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(5); S.I. 2005/1713

[^key-2a2be99c59906258eb43d3a138f95b29]: Words in Sch. 6 para. 24(5) substituted (22.7.2005) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(6); S.I. 2005/1713

[^key-b4c395b6c8dae28e9c0b5a128177d194]: Words in Sch. 6 para. 34(3) inserted (22.7.2005) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(7); S.I. 2005/1713

[^key-ae484f1005ad878ce3fc4006375b5c47]: Words in Sch. 15 para. 8(5)(b)(ii) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 132

[^key-3e672496c6a727a897f2d706c1c7c853]: Words in Sch. 15 para. 18(2)(b) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 132

[^key-fe8200bc15c38fd24f9d26c726759751]: Words in Sch. 15 para. 99(2) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 132

[^key-bbcf53c12a4a7f671dc5687f047efedb]: Words in Sch. 22 para. 144(2) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 133

[^key-f97e143c5db3777edee4ebea48b1db5c]: Sch. 7 para. 5 repealed (N.I.) (27.3.2006) by The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455), art. 1(3), Sch. 9; S.R. 2006/21, art. 2 (subject to S.R. 2006/22, arts. 2-7)

[^key-781694de2a995351b29a21f05f691f1e]: Words in Sch. 6 para. 51 Table entry 5 inserted (12.7.2006) by The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(2)

[^key-362440b17dd8e131a7755b46499bb038]: Sch. 6 para. 51 Table entry 5 omitted (12.7.2006) by virtue of The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(3)

[^key-79fda32f7d1085d9c3995263ca47f9ce]: Words in Sch. 6 para. 51 Table entry 5 inserted (12.7.2006) by The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(4)

[^key-7ebf9319342b9f803be5486cd02c16da]: Words in Sch. 6 para. 51 Table entry 5 inserted (12.7.2006) by The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(5)

[^key-5ff2e11b397105e7a13957baf30b72b4]: Word in Sch. 6 para. 51 Table entry 5 substituted (12.7.2006) by The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(6)

[^key-1abf3ed83cf3e23f1d53f24a1040638b]: Words in Sch. 6 para. 51 Table entry 5 inserted (12.7.2006) by The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(7)

[^M_C_065431b2-6578-4539-b60b-2c870005ea8f]: Sch. 22 para. 12 modified (1.7.2005) by Tonnage Tax (Further Opportunity for Election) Order 2005 (S.I. 2005/1449), arts. 1, 3

[^key-0007a34dfcc5878e55afbab2ef40bbce]: S. 110 repealed (with effect in accordance with Sch.6 to the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(12)

[^key-6f26147120a2ebca00504b13f5a411e4]: S. 146 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 8(2)

[^key-a88b552aa62d6c9430d00b44c4f61c38]: S. 147 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 8(2)

[^key-1535838e65f50b8ff5caa1dded41028c]: Words in Sch. 6 para. 34(2) repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 172(7), Sch. 26 Pt. 8(1)

[^key-f423ae2da2f8472dc31ff5e389cbdfde]: Sch. 29 para. 18 repealed (with effect in accordance with s. 72 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9)

[^key-3188d4075058df19b5fe9a3a5b7691e6]: Sch. 29 para. 8 repealed (with effect in accordance with s. 70(6)-(11) of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9)

[^key-1325707aa6ac709a1d7102e77c3c4c81]: Words in Sch. 15 para. 22(1)(a) substituted (with effect in accordance with Sch. 14 para. 3(2)(3) to the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 3(1)(a)

[^key-49b346098025bb8c81e8b89f1139e5bf]: Words in Sch. 15 para. 22(1)(b) substituted (with effect in accordance with Sch. 14 para. 3(2)(3) to the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 3(1)(b)

[^key-5a81357d0587bf49c30ea7f330341cba]: Words in Sch. 15 para. 22(2)(a) substituted (with effect in accordance with Sch. 14 para. 3(2)(3) to the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 3(1)(a)

[^key-6d502bc488012244b7b61ae8397b1861]: Words in Sch. 15 para. 22(2)(b) substituted (with effect in accordance with Sch. 14 para. 3(2)(3) to the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 3(1)(b)

[^key-baf4b9662c777c140dee589f26ed268f]: Sch. 22 para. 63(4) inserted (with effect in accordance with Sch. 9 para. 9(4) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 9(3)

[^key-ffa2024b8b2c887bf1df2655d8a1011f]: Sch. 22 para. 63(2)(dd) substituted (with effect in accordance with Sch. 9 para. 9(4) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 9(2)

[^key-bd76bd1e0cf2ce8073c1a94713e9415f]: Words in Sch. 22 para. 89(1) inserted (with effect in accordance with Sch. 8 para. 15 and Sch. 9 para. 10(5) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 10(2)

[^key-0d971dc22c6b42a068967001289c67e2]: Words in Sch. 22 para. 93(1)(b) inserted (with effect in accordance with Sch. 8 para 15 and Sch. 9 para. 10(5) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 10(4)

[^M_F_c408417f-d0a6-48d5-dee1-69cf7535d75b]: Words in Sch. 15 para. 93(6) substituted (with effect in accordance with s. 72(3) of the amending Act) by Finance Act 2006 (c. 25), s. 72(2)(e)

[^key-e519fa4e6591b4f0d2d86424ec419dfd]: Sch. 22 paras. 91A-91F and cross-heading inserted (with effect in accordance with Sch. 8 para. 15 and Sch. 9 para. 10(5) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 10(3)

[^key-a16c8fbcf303ae4f39b19e78c777e56e]: S. 75(4) repealed (with effect in relation to periods of account (whenever beginning) which end on or after 31.12.2006) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1

[^key-07d97154cdd46cdc06ffe6cfd697abce]: S. 75(6)(a) repealed (with effect in relation to periods of account (whenever beginning) which end on or after 31.12.2006) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1

[^key-40b25ef2f252cfa71607a31657234b81]: Words in s. 75(6) repealed (with effect in relation to periods of account (whenever beginning) which end on or after 31.12.2006) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1

[^key-0be6a5df532989556ad0dd6099cc44c1]: Sch. 29 para. 39 repealed (with effect in relation to periods of account (whenever beginning) which end on or after 31.12.2006) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1

[^key-fbb1116c7166b4a0226073f4a5c1a5a7]: S. 31 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9db585b64beedd792502d71a646d0a84]: S. 32 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9ef2fd00187b591ccf9aa91d1d24a90c]: S. 39(1)-(6) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ddb92ef85f9a160bfe6c6471798e1b6f]: S. 41(3)(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-3970628aea7a3e7db1d91a67080d9c38]: S. 44(5A)-(5D) substituted for s. 44(4)(5) (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 391 (with Sch. 2)

[^key-a58300fdb23214745286b9c09afd69e2]: Words in s. 65 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-bae6948ac66fe09bab53d7b057a85f3f]: S. 83(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-41d52ffc147d1249adc4446b84e37ae8]: S. 111(6)(b)(c) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4370727cd680f6f44b2f0f18e0860ce1]: S. 111(2)-(5) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-00ada92eefa7d074649fb162a106c6b5]: S. 112 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-03aa790e73f898fa2bbeb0e9e4b19558]: Words in s. 155 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 393 (with Sch. 2)

[^key-645c9e6c861a82943f75a570606c2ceb]: Words in Sch. 15 para. 16(4) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(2) (with Sch. 2)

[^key-cd34e921a9c2803e69a33b6a054c0543]: Sch. 15 para. 23(10) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(2), 18, Sch. 27 Pt. 2(16)

[^key-55361a0ceea2be5d0064ad71e66d39b1]: Sch. 15 para. 23(11) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(2), 18, Sch. 27 Pt. 2(16)

[^key-6a8a9081d0b02f23352b18abebec4579]: Sch. 15 para. 29(7) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 9(3), 13

[^key-a68e273723d7d8234ff0d2266bdd9523]: Sch. 15 para. 29(3)(a)(b) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 9(2), 13

[^key-73644bee59ff986af7701b117ea54237]: Words in Sch. 15 para. 55(4) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(3) (with Sch. 2)

[^key-a6cec439f1ca3fec3d41cfce96856fad]: Words in Sch. 15 para. 56(3) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(4)(a) (with Sch. 2)

[^key-f9e818c090a042a226be64265de3094e]: Words in Sch. 15 para. 56(3) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(4)(b) (with Sch. 2)

[^key-cbe38cbb099d207b83bfb40368143746]: Words in Sch. 15 para. 56(3) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(4)(c) (with Sch. 2)

[^key-f03f10fb701a4a17748ad64c3e833e31]: Words in Sch. 15 para. 56(3) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(4)(d) (with Sch. 2)

[^key-e7f977c96306833edca8bacfb57883c3]: Words in Sch. 15 para. 86(2) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 10, 13

[^key-7f5065e4067327eb8b1145d978502a67]: Sch. 16 para. 2 repealed (with effect in relation to shares issued after 6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-1611a6f31f787b03a1e701f827ddf64d]: Sch. 17 para. 15(3)(b) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-6552bfe0fb2aac31cbdc6e2c45c35b05]: Sch. 18 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d2f12a4c0be7e3fde357629d634199b5]: Sch. 22 para. 41(3) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 395 (with Sch. 2)

[^key-320d2d3d73ae93e11aafcc3d70265f0f]: Sch. 26 para. 6 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-cbe888e06594fe4ea68161427b5b1c8c]: Sch. 18 Pt. II repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-1ec9aa805c395e493f9f25a68e6d7f37]: Sch. 17 (except paras. 7, 8, 15(3)(b)) repealed (with effect in relation to shares issued after 6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-74528fb35523bbea3de5bf0f54744170]: Sch. 15 para. 23A and cross-heading inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(3), 18

[^M_F_f6ee986d-7d09-4d28-92e3-c57e5954cc24]: Sch. 15 para. 102(9) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(5) (with Sch. 2)

[^M_F_2976c55f-3389-41aa-930e-6815b80e99bb]: Words in Sch. 15 para. 103 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(4), 18

[^key-eaf801adb7e150177dab61e4344349eb]: S. 107 repealed (19.7.2007 with effect in accordance with Sch. 11 para. 5(2)-(7) to the amending Act) by Finance Act 2007 (c. 11), Sch. 11 para. 4, Sch. 27 Pt. 2(11)

[^key-b1d6d98c6feaeccd62ca7115f5d964b3]: Words in Sch. 6 para. 11(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(2)(a), Sch. 27 Pt. 1(2)

[^key-e52ef38c33fb4580088716ba58276b53]: Words in Sch. 6 para. 11(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(2)(b), Sch. 27 Pt. 1(2)

[^key-547549b2f53314ede63807c856bee755]: Words in Sch. 6 para. 11(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(3)(a), Sch. 27 Pt. 1(2)

[^key-3249cd530396b1f8b5d054734c871616]: Word in Sch. 6 para. 11(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(3)(b), Sch. 27 Pt. 1(2)

[^key-48240fe9346cd49bb7bf0ee33ce7f4f0]: Word in Sch. 6 para. 101(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(3)(a)

[^key-228fc8b61ff24105353c26a2193aa1d0]: Words in Sch. 6 para. 101(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(3)(b)

[^key-8490a2eec5aec8d7be40edf8d1ace95f]: Sch. 6 para. 101(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(2), Sch. 27 Pt. 1(2)

[^key-85714272d8d0a81b10b59453ddfc1b35]: Words in Sch. 6 para. 101(3) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(4)(a)

[^key-d48cb89175d7a3e28ea58f7a51dc4464]: Words in Sch. 6 para. 101(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(4)(b), Sch. 27 Pt. 1(2)

[^key-671d14cb2eef29969e90217b979d3195]: Words in Sch. 6 para. 101(4) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(5)(a)

[^key-0fbd94869115dccc2b5bc14bd4aa9db7]: Words in Sch. 6 para. 101(4) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(5)(b)

[^key-cd898c4ac5146bf8f98c63d89328c78c]: Words in Sch. 6 para. 101(4) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(5)(c)

[^key-e6e7bf60e327dd85502dc543806af411]: Words in Sch. 6 para. 101(5) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(6)(a)

[^key-5950c9cba3bed7980f07983efe499e5d]: Word in Sch. 6 para. 101(5) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(6)(b)

[^key-d8465a19234b2ad665a31ec79c8e374e]: Sch. 15 para. 15(fa) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 1(2) (with Sch. 16 para. 1(4))

[^key-161e9e27cb1b3cd8d40ceab353907156]: Word in Sch. 15 para. 15(f) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(16)

[^key-b3b8d330d3126d044032ef41bc46e887]: Sch. 15 para. 34(aa) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 4(2)

[^key-40d499a33d2a36acc3cb1ae237b0b78c]: Sch. 15 para. 63(1)(a)(ia) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 4(4)

[^key-f7a23ac85742f82effe5e309079372c6]: Sch. 27 para. 8 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)

[^key-2bb42c49393ef7a6415b73d958d7dc63]: Sch. 29 para. 30 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(9)

[^key-b3d981ab9ef26b38c2815ceae25911f6]: Sch. 15 para. 22A and cross-heading inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 1(3) (with Sch. 16 para. 1(4))

[^key-877d606a2d0040352120e14f9e56242d]: Sch. 6 para. 101 heading substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(7)

[^key-b0b8ee2ba3a965e49b44e6489819888b]: Sch. 15 para. 35A and cross-heading inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 4(3) (with Sch. 16 para. 8)

[^key-996458a5545a39a219117cabd3035e08]: Words in Sch. 6 para. 4(2)(b) inserted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 2, 13(1); S.I. 2007/2902, art. 2(1)

[^key-6555f4933664c27ce22af307708b827f]: Words in Sch. 6 para. 5(3) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 3, 13(1); S.I. 2007/2902, art. 2(1)

[^key-c7fdb6e00f42fcfb96a2296ea0f8877d]: Words in Sch. 6 para. 6(2A) inserted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 4, 13(1); S.I. 2007/2902, art. 2(1)

[^key-1445bafd44ad6362cf88e7428dc32e6a]: Sch. 6 para. 34(4) inserted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 5(3), 13(1); S.I. 2007/2902, art. 2(1)

[^key-70fa82fb1133e2c028289708a3558162]: Words in Sch. 6 para. 34(1)(b) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 5(2), 13(1); S.I. 2007/2902, art. 2(1)

[^key-e4554bf62f65892a2876f229871df0ae]: Words in Sch. 6 para. 37(1)(c) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(9)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

[^key-0bbf42f0a71ca166aa75e36b28a670e8]: Words in Sch. 6 para. 38(1)(c) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(10)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

[^key-b58b02b9eaee734d116f9787504abcdc]: Words in Sch. 6 para. 39(1)(c) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 6, 13(1); S.I. 2007/2902, art. 2(1)

[^key-43d0f94ddf618cad1b11fb295a386719]: Word in Sch. 6 para. 42(1)(a) substituted (1.11.2007) by Finance Act 2006 (c. 25), s. 172(11)(a)(16); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

[^key-aafbf9f2dba5e5b3a06c48a635c11e09]: Sch. 6 para. 42(1)(b) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(11)(b)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

[^key-dbacad7478fce76d6d58441ba235f399]: Sch. 6 para. 43 repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(12)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

[^key-ed89c6bc5d1d86195f418fda7ecc330f]: Sch. 6 para. 44 substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 7, 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(2)(4))

[^key-0d092463d21c1d564b427bd46c91b385]: Words in Sch. 6 para. 45(5) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(3)(b), 13(1); S.I. 2007/2902, art. 2(1)

[^key-1fc19e621d3697d08798b62004c14628]: Words in Sch. 6 para. 45(5)(b) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(3)(a), 13(1); S.I. 2007/2902, art. 2(1)

[^key-b4bb40a1089abdaed04f6c5c7d15ebde]: Words in Sch. 6 para. 45(6) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(4)(b), 13(1); S.I. 2007/2902, art. 2(1)

[^key-b6ed66791af88bfbed6ee60a76a3d62d]: Words in Sch. 6 para. 45(6)(b) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(4)(a), 13(1); S.I. 2007/2902, art. 2(1)

[^key-2de9a6e24c925edbff0de8536e7e468f]: Words in Sch. 6 para. 45(7) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(5), 13(1); S.I. 2007/2902, art. 2(1)

[^key-a4cdb823b7b46901811cba8ef597829b]: Sch. 6 para. 45(2)-(4) repealed (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(2), 13(1), Sch. 27 Pt. 1(2); S.I. 2007/2902, art. 2(1)

[^key-b4f3e568cb2395067be62dc21e7079b2]: Word in Sch. 6 para. 62(1)(c) substituted (1.11.2007) by Finance Act 2006 (c. 25), s. 172(13)(a)(i)(16); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

[^key-ccd7fc6e831bb6da38af5dda17a2fbca]: Words in Sch. 6 para. 62(1)(c) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(13)(a)(ii)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

[^key-47e19942331a7fa0181b7a8d5cc68c14]: Sch. 6 para. 62(1)(d) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(13)(b)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

[^key-9d32ccab101477fd8a3833cd08c318dd]: Sch. 6 para. 101(2)(a)(iii) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(14)(b)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

[^key-a42d48bf38c8a53179f4abf1b3785cae]: Words in Sch. 6 para. 147 repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(15)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

[^key-e018164518864d86da7a2dc603d954e1]: Word in Sch. 6 para. 147 substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 10(a), 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(2)(4))

[^key-18f81d841dd33ed088b80be3d1bdf167]: Word in Sch. 6 para. 147 substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 10(b), 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(2)(4))

[^key-82cc76339880beb1e2bfa410407b5425]: Sch. 6 para. 45 cross-heading substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(6), 13(1); S.I. 2007/2902, art. 2(1)

[^key-9998e26c7afa20db79d4bda1a733e118]: Sch. 6 para. 45A and cross-heading inserted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 9, 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(3)(4))

[^key-ca6fe812d288a0f0c2d54dbd7e7471b4]: S. 149(4) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

[^key-3616ea5c2794ba5566c3d8b25af160ca]: S. 150 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

[^key-41c2a523c16b575e7f26deee298f6a44]: Sch. 6 para. 97 repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 11(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)

[^key-b36bbd18762156ea3f779b980736a873]: Sch. 6 para. 130 repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 11(b), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)

[^key-ed9ace578410026fa93337da93e13f33]: S. 5(3) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(11)(c), (12)