Taxes Management Act 1970

[^key-a4d88e2f925542c0208a3793930717cf]: Words in s. 28C(5)(a) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 2; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-60b810cc239fe99f68d818c68fca677c]: Words in s. 29(4) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 3; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-144c6228944c6f899132dd8e4f30ff03]: Words in s. 29(7A) substituted (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. 5 (with Sch. 9 paras. 1-9, 22)

[^key-d181e0de5a37f96e20ab2ce11c35b09a]: Words in s. 30B(5) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 4; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-69db7faf6b0adf35b731f6b058efd00e]: Words in s. 34(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 7(2) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-9ff173d150b9c92cc2413804de969f5e]: Words in s. 34 heading substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 7(3) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-d5cb97db93f05e667740258e9d073540]: Words in s. 35 substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 8; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-e30511ef9befbf6edb30903a13d385f5]: S. 36(1)-(1B) substituted for s. 36(1) (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 9(2) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with arts. 7, 10)

[^key-363808861557610a1fa2209d2afe0583]: Words in s. 36(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 9(3)(a) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-13d2cff754f32db86f7b0c778436edac]: Words in s. 36(2) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 41; S.I. 2010/867, art. 2(1)

[^key-747d175d44609588943655f53129e06b]: Words in s. 36(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 9(3)(b) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-518ba1b3af2a050702673ad5be299eaa]: Words in s. 36(3) inserted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 9(4) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-97b8323ed1600ef5e42a7b8fbd6db96f]: Words in s. 36(3) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 41; S.I. 2010/867, art. 2(1)

[^key-76b54fecb0df256aa15367672d2e03c7]: Words in s. 36(4) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 9(5) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-42afc958a22ebea870cce2cf3d56d388]: S. 36 heading substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 9(6) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-2941789ccd03f77cb95fd6c5468a48ad]: Words in s. 37A substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 10; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-054ad1b0130389d2b7048d9dbfbbb864]: Words in s. 40(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 11(2); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-23283f5b000324e80906531843475ddd]: Words in s. 40(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 11(3)(a); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-d81baae2a33b5b882ab18a533b0386c8]: Words in s. 40(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 11(3)(b); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-3f79cc98efbed30ef1d2234dba0f0047]: Words in s. 43(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 12; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-ca6fda6231c3e82d38de713a76ff4fbb]: Words in s. 43A(1)(b) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 13; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-08caad9545735be5e372527e4387bb22]: Words in s. 43C(1)(b) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 14; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-57c2079dbb714fa5c24da3b7400de071]: Words in s. 43C(5) substituted (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. 6 (with Sch. 9 paras. 1-9, 22)

[^key-43b30d603b9e2a5f499be5e7a09e8dd7]: S. 43D inserted (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. 7 (with Sch. 9 paras. 1-9, 22)

[^key-ebcd8c8507f83ca0e44591b36f181846]: Word in s. 46D(2)(aa) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(12)(a)(iii)(13); S.I. 2009/405, art. 2

[^key-4c78eaa5fa919e61862dee04f52f0111]: Words in s. 48(2)(a) substituted (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. 7 para. 31(2) (with Sch. 9 paras. 1-9, 22)

[^key-46948ccd121a8d5997e76652ee8d1124]: Words in s. 48(3) inserted (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. 7 para. 31(3) (with Sch. 9 paras. 1-9, 22)

[^key-7a3354a2019238c59ee399330961bb53]: Word in s. 55(1)(a)(ii) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(12)(a)(iv)(13); S.I. 2009/405, art. 2

[^key-81bcf79c1aa6bab9846a38004835af78]: Words in s. 59E(11)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 155(a) (with Sch. 2)

[^key-521c9d72987a874c934b414066a41e0b]: Words in s. 59E(11)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 155(b) (with Sch. 2)

[^key-f4c725d49a46efa7460465b2bb46fa2a]: Words in s. 87A(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 156(2)(a), Sch. 3 Pt. 1 (with Sch. 2)

[^key-41d3b8eded0dec0541754aa91afd4ded]: Words in s. 87A(3) inserted (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. 156(2)(b) (with Sch. 2)

[^key-a0659bb1f734ce119cebd24c1b9423c5]: Words in s. 87A(6)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 156(4)(a) (with Sch. 2)

[^key-db40098a880537a58fd401dee732f4b0]: Words in s. 87A(6)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 156(4)(b) (with Sch. 2)

[^key-66f37bfd5c6c6ad579fb13b9a91f2587]: Words in s. 98 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(a)(ii); S.I. 2009/511, art. 2 (with art. 4)

[^key-0c3217380818546507b74a0f23348126]: Words in s. 98 repealed: (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(2)(a), Sch. 3 Pt. 1 (with Sch. 2); (1.4.2012) byFinance Act 2011 (c. 11), Sch. 23 paras. 51(3)(d), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-fa84f632b054c7bf78eb24d94922b27b]: Words in s. 98 inserted (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. 157(2)(b) (with Sch. 2)

[^key-cd4db9bcfe22dbaa3f6f2fa856e32ff5]: Words in s. 98 inserted (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. 157(2)(c) (with Sch. 2)

[^key-3f96ca6f5038465254347cdbce6cf1be]: Words in s. 98 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(3)(a), Sch. 3 Pt. 1 (with Sch. 2)

[^key-fbbb41311cb54f7081a6341f61d824c2]: Words in s. 98 inserted (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. 157(3)(b) (with Sch. 2)

[^key-9dc904debd4b6898b86138c5c4c515b0]: Words in s. 98 repealed: (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 5(2), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22); (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-9c1c4743c00b5455a282afe1856ea295]: Words in s. 98 repealed: (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 18(2), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22); (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-783fae72f4f9dfbee2a04712e81b6363]: Words in s. 98 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 104, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-38f52f4c3e97cd5cf704fb219d8012f9]: Words in s. 98 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 108(2), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

[^key-f919131976d5058fc78f9f67309aae0f]: Words in s. 98 inserted (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. 108(3) (with Sch. 9 paras. 1-9, 22)

[^key-fcef0a8b568ddf01101786e736879b77]: Words in s. 98 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 157(2), Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

[^key-cde430c4d2ff3825fa4cd1d1d7820dd9]: Word in s. 107A(2)(a) omitted (1.4.2010) by virtue of The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010 (S.I. 2010/530), art. 1, Sch. para. 3(a)

[^key-0ad3e7e22307e421c24da4020e980a42]: Words in s. 107A(2)(a) inserted (1.4.2010) by The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010 (S.I. 2010/530), art. 1, Sch. para. 3(b)

[^key-bf6f09768698357bf0f0ddacc7dca4e8]: Words in s. 109(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(2) (with Sch. 2)

[^key-6a52c3d15eb34cf97f3e5a16b054adcb]: Words in s. 109(3A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(4)(b) (with Sch. 2)

[^key-e27d0879c0fbd90a10e169a718e0cd70]: Words in s. 109(3A)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(4)(a) (with Sch. 2)

[^key-e8ea024d53a13b68ed8eec614e63a349]: Words in s. 109(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(5) (with Sch. 2)

[^key-81f06c0cc5ae81909a1fb877733ef2aa]: Words in s. 109(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(6) (with Sch. 2)

[^M_F_0df2ad69-78f7-4eb8-cba0-1470a6e26151]: S. 109(2) omitted (with effect with respect to loans or advances made (or treated as made) in any accounting period ending after 30.9.1993) by virtue of Finance (No. 2) Act 1987 (c. 51), s. 91(1) (with s. 91(4)); S.I. 1992/3066, art. 2(2)(a)

[^key-c36bbab53fcb80efd1972a9b3e91e40e]: S. 110 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. 1

[^key-eb5b51b3c02fdab020fc3e99c59ff3dc]: S. 111 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. 1

[^key-369992fbc7d6cf7ed547d4eb58595cf6]: S. 118(5)-(7) inserted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 15; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-5210eea33c544c4a7a93e89d4a4e02b8]: Words in s. 118(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 159(a) (with Sch. 2)

[^key-7fc9f2b6797a6063e035b5a644ec37ac]: Words in s. 118(1) inserted (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. 159(b) (with Sch. 2)

[^key-4c57a563f04189088bfdd7f9eedf9d09]: Words in s. 118(1) inserted (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. 314 (with Sch. 9 paras. 1-9, 22)

[^key-fed7a2b195867d4cb21a0f5e30440cf2]: Ss. 18B-18E inserted (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. 7 para. 103 (with Sch. 9 paras. 1-9, 22)

[^key-36896be18c714994c7dae85d57312c3f]: S. 30AA inserted (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. 7 para. 58 (with Sch. 9 paras. 1-9, 22)

[^key-c09fa544ac35c689d30e5f97aea387cb]: Ss. 43E, 43F inserted (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. 7 para. 86 (with Sch. 9 paras. 1-9, 22)

[^key-706262c38f446b9f21221f9d43f48b03]: Ss. 54A-54C inserted (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. 7 para. 32 (with Sch. 9 paras. 1-9, 22)

[^key-8095765f75fb9c9b9d070774ac06452e]: S. 59F inserted (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. 7 para. 79 (with Sch. 9 paras. 1-9, 22)

[^key-c4158c27f438ac85a0012ed81fd9e3d3]: Ss. 59G, 59H inserted (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. 7 para. 80 (with Sch. 9 paras. 1-9, 22)

[^key-45f67560c944934d2cc009d2f37229a2]: S. 106A and cross-heading inserted (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. 7 para. 95 (with Sch. 9 paras. 1-9, 22)

[^key-4658da09574b0b2b7be4ddf5f7b06949]: Ss. 109B-109F and cross-heading inserted (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. 7 para. 54 (with Sch. 9 paras. 1-9, 22)

[^key-2cd5b8fa2cc596a6eccc150237a29d5e]: Pt. 7A inserted (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. 7 para. 2 (with Sch. 9 paras. 1-9, 22)

[^key-94b7644cacebbfc4f7ef0f39712985b0]: Ss. 77F-77G and cross-heading inserted (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. 7 para. 3 (with Sch. 9 paras. 1-9, 22)

[^key-61aba4278aa9fa949294f1e689a38a66]: Ss. 77H-77K and cross-heading inserted (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. 7 para. 4 (with Sch. 9 paras. 1-9, 22)

[^key-59c6823f4bd65639c444bcb44cceced1]: Pt. 5A applied (with modifications) (E.W.S.) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), reg. 62(4) (as amended (with application in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/661, regs. 1(1), 5)

[^key-855aa585edbf5800c4f8bf7e940c79de]: Pt. 6 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 29(2)

[^key-f40ffe4ee343c260b6341e2ea3f95cb3]: Pt. 5 applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 32, 33

[^key-4cebcbe7b312e4ae7e1233acc3dcc9f7]: Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)

[^key-afbe95ed15796078148ad76d02f41567]: S. 108 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 40(1)(a)

[^key-e6f0a385b7e81dc20232ec2538c2e580]: S. 112 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 40(1)(b)

[^key-bddcaa5bf3138f7f0ff89856cacfdaa1]: S. 114 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 40(1)(c)

[^key-2da27b92ec646aa771aa66c14813fa1a]: S. 115 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 40(1)(d)

[^key-62448289d101239eef2470b21a8df6da]: S. 118(5)-(7) applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 42

[^M_F_34a00a42-f67d-4897-dd9c-9ed1ffed0bd1]: S. 42(3ZA) inserted (with effect in accordance with Sch. 8 para. 8(6) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 4(3)

[^key-4b600d2e2515e90664cc85571205b6f0]: S. 98 applied (1.5.2010) by The Financial Assistance Scheme (Tax) Regulations 2010 (S.I. 2010/1187), regs. 1(1), 11(3)

[^key-54c0f6e312320f23001593740201e741]: Pt. 6 applied (with modifications) (N.I.) (3.10.2010) by The Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations (Northern Ireland) 2010 (S.R. 2010/299), regs. 1, 8 (with reg. 8(6))

[^key-2d007307f61db01194e357a2682f3fd6]: S. 108(3)(4) applied (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 37(6)

[^key-51b91ce289dda062fd4c9319723c7798]: Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))

[^key-54a06b4c450187516c89ca123ace31ac]: S. 86 restricted (1.4.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), arts. 1(1), 4(1), 5

[^key-31d3584d6e9be8fee961680acb3ad864]: S. 118(5)-(7) applied (with modifications) by Oil Taxation Act 1975 (c. 22), Sch. 2 para. 12B(8) (as inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 22; S.I. 2010/867, art. 2(2))

[^key-e60fda58559fa98009563573fe4a154f]: S. 59C omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 5 (with arts. 20, 22)

[^key-bcec9a499423479f6b622282024ee6c5]: S. 69(1)(b) substituted (1.4.2011) by The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 6(a) (with arts. 20, 22)

[^key-f2fb9533349a807d0fc117cd897025e4]: Word in s. 69(2) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 6(b) (with arts. 20, 22)

[^key-fe17edbd7487cca565fefa67fa2a0c3f]: Word in s. 69 heading omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 6(c) (with arts. 20, 22)

[^key-8cab944abf284aca4898a5ca1260c949]: S. 93 omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 7(a) (with arts. 20, 22)

[^key-e5d897113024aaac40ebed701792a933]: S. 93A omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 7(b) (with arts. 20, 22)

[^key-430940393bb5367a923d9293b7a91a02]: S. 100(2)(a) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 8(a) (with arts. 20, 22)

[^key-e794afa2b667c322d5456bd51de5fbbf]: Words in s. 100(6)(a) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 8(b)(i) (with arts. 20, 22)

[^key-e253910da1e1020dfab0c455d56b775f]: Words in s. 100(6)(a) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 8(b)(ii) (with arts. 1(2), 21)

[^key-5e8620847df172a7b8e60aa0f0d151b2]: Words in s. 100B(1) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 9(a) (with arts. 20, 22)

[^key-d48b5fa0ea19d99e7d928bfb019bc75f]: Word in s. 100B(2) substituted (1.4.2011) by The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 9(b) (with arts. 20, 22)

[^key-cc6c7fcc1a5cbf4b86fa26d97adf7ba3]: Word in s. 107A(2)(a) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 10(2)(a)(i) (with arts. 20, 22)

[^M_F_359411d1-5896-4409-cf60-7629fbbb4fb8]: Words in s. 107A(2)(a) inserted (1.4.2011) by The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 10(2)(a)(ii) (with arts. 20, 22)

[^key-a46c724de336afe0f8b5456c935365fb]: S. 107A(2)(c) substituted (1.4.2011) by The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 10(2)(b) (with arts. 20, 22)

[^key-49f1d268f9198ae121bbb8ecc063a602]: Words in s. 107A(2) substituted (1.4.2011) by The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 10(2)(c) (with arts. 20, 22)

[^key-d68e24b9d8ad3fae04c8f9a6b1a983f5]: Word in s. 107A(3)(b) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 10(3)(b) (with arts. 20, 22)

[^key-fdf79e51d1db9dc9d3af5c790a7ed1c2]: S. 107A(3)(c) substituted (1.4.2011) by The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 10(3)(c) (with arts. 20, 22)

[^key-2fae0d4c2c311f8ae4992d52f982366b]: S. 107A(4) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 10(4) (with arts. 20, 22)

[^key-eb29e470409c222a873968802623f295]: Words in Sch. 1AB para. 2(1) substituted (with effect in accordance with art. 5 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 2(2)

[^key-2d5bbb5331c810a282e794eb39d157ff]: Sch. 1AB para. 3(5) inserted (with effect in accordance with art. 5 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 2(3)

[^key-09432bb43b633220e3a89b2f6d407870]: Sch. 1AB para. 3A and cross-heading inserted (with effect in accordance with arts. 4, 5 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 2(4)

[^key-b52bb7e7938a346084061d806fa3e78b]: Sch. 1A excluded (with effect in accordance with Sch. 7 para. 8 of the amending Act) by Finance Act 2011 (c. 11), Sch. 7 para. 8(5)

[^key-86351a50c0648e54608f06803398f751]: Sch. 1A para. 3(1)(b) excluded (19.7.2011) by Finance Act 2011 (c. 11), Sch. 10 para. 9(8)

[^key-36fcfd051d735e13a78778ea1ddcd456]: Act modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 52(4)

[^key-8d6a27f97b0ab170c0c7e32dfa2de706]: S. 59E(11)(d) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 58(2)

[^key-12206dfa5da05d7288aded0a1bcacf86]: S. 59E(12) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 58(3)

[^key-1bfaa8c7cdcfcb84b551064454c63c4f]: S. 59F(6)(c) and preceding word inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 59

[^key-c80fe906bc713dd19bef2b16797bc6be]: S. 90 applied by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), reg. 39(3) (as substituted (31.10.2011) by S.I. 2011/784, regs. 1(2), 8)

[^key-c59af356b0e68689cf86bc08c77acf70]: S. 91 applied by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), reg. 39(3) (as substituted (31.10.2011) by S.I. 2011/784, regs. 1(2), 8)

[^key-6765217e49247ecf38604aa3523d02c4]: S. 90 applied (N.I.) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), reg. 34 (as substituted (31.10.2011) by S.R. 2011/137, regs. 1(2), 7)

[^key-60423c4c2326fd2687dd2d434ccc26ef]: S. 91 applied (N.I.) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), reg. 34 (as substituted (31.10.2011) by S.R. 2011/137, regs. 1(2), 7)

[^key-0630e7a53b37dce9a122cbb73ccb54d0]: S. 69(1)(d) and preceding word inserted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), arts. 1(2), 7

[^key-46cb0d759c5bdf810d5fb7cfe419814f]: Words in s. 107A(2)(a) substituted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), arts. 1(2), 8(2)(a)

[^key-be9f3ad1704191b8c2e7127ba3c6f142]: Words in s. 107A(2)(c) inserted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), arts. 1(2), 8(2)(b)

[^key-4dbd563021dd16bce693e69b6da76a7d]: Words in s. 107A(2)(d) inserted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), arts. 1(2), 8(2)(c)

[^key-856f442fd4def0801e9163b430d5ace2]: S. 107A(3)(a) substituted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), arts. 1(2), 8(3)(a)

[^key-171e03a4fafcecc8291245dff526e3f8]: Words in s. 107A(3)(b) substituted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), arts. 1(2), 8(3)(b)

[^key-73ce3dd53d41bac38db54985c6568703]: Word in s. 107A(3)(c)(i) omitted (31.10.2011) by virtue of The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), arts. 1(2), 8(3)(c)(i)

[^key-321da3fd31c3d93eb58e218625e3b27d]: S. 107A(3)(c)(iii) and preceding word inserted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), arts. 1(2), 8(3)(c)(ii)

[^key-3d38434a251121f545154c48ec8efd1d]: Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 29(6), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-2d6fd5bae3e4c83bbb6ceaab1c90c608]: Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 37(5), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-acec7852dfb9c6869cba6e07cc5cf733]: S. 108 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 43(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-20a7a109f0a6b87f771d3bd7a84e5caf]: S. 114 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 43(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-76d056947b7fa1a0ee37c212fc162854]: S. 115 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 43(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-8bd2a1e2f098a10d5c063463db1e792f]: S. 13 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-7d7478ee9baafaf83d14c686ad3c082c]: S. 14 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-833dd473fc13fde2da43c770e78f1a17]: S. 15 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-5b56896fb9ba56ec14c879193d8ace69]: S. 15A omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(d), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-eae334e972f3b24a416c7de5aa2e3bae]: S. 16 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(e), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-8a30085587311001907e935a9e872423]: S. 16A omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(f), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-22f3f898de5020c8ecd3d832168de406]: S. 17 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(g), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-da6981ab3aa6bb21e98092f0f2a6d12a]: S. 18 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(h), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-d26487b0dc9cae89d58ba77d2ef7899d]: S. 18A omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(i), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-b32b75ff68995fb4f5831cfb39afe740]: Words in s. 18D(1) substituted (retrospective to 1.4.2012) by Finance Act 2012 (c. 14), s. 224(6)

[^key-75d347e9051471042fb818bd5e54b024]: S. 19 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(j), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-4f3a657b16a57784af8a924d926ad8ec]: S. 21 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(k), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-0829a6caf31bcacd3a9aec5f90579c3d]: S. 23 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(l), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-b832ebcafe76e72a0444fa9ae9949310]: S. 24 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(m), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))