Taxes Management Act 1970

[^key-1d5f67960e46751a950f78a639df5653]: S. 25 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(n), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-a87380c4de7e78378fdb0e8bcf4dfbdc]: S. 26 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(o), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-3bdae3cc428c31cd5e82f56c6ba8bf21]: S. 27 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(p), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-0bfcc76e80eb74a25c8ad08f5de0a2cf]: S. 76 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(q), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-48e6bda747082e496df20d00fbd34aa6]: S. 77I omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(r), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-78c07efe0c4192ddd9a4444999af8f0f]: Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-5766c8d41f232e48f7320a5774cebf77]: Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(e), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-cf9e4428565f819bd6f12cfd73cc54ad]: Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(f), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-c3bffdd191d1726826af64018444cd19]: Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(g), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-789a800283093b72cbe64dbff0b69a01]: Words in s. 98 substituted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(4)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-f3582e2e070abbdd447d9285e976d2a8]: Words in s. 98 substituted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(4)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-7652f3aaed8357017cc558bbeb599d8f]: Words in s. 98 substituted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(4)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-0755c6b9248592f1273aec4c1ed36545]: Word in s. 103ZA(d) omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(5)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-58e7f09767f7d631222f2f7363cc0ae1]: S. 103ZA(f) and preceding word inserted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(5)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

[^key-ae65761489c08a693e17c7106d6bb17f]: S. 98A applied by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 paras. 21A(6)(7), 21D(7) (as inserted (6.4.2012) by S.I. 2012/821, regs. 1(1), 11)

[^key-59a3acec212e442a80b3c0d4fbd1a3c6]: Pt. 5 applied (with modifications) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 para. 29V(8) (as inserted (6.4.2012) by S.I. 2012/821, regs. 1(1), 18)

[^key-f79aa04b2f7891d1d4effafcb3c7cae0]: S. 98A applied by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 67B(6)(7), 67D(7)(8) (as inserted (6.4.2012) by S.I. 2012/822, regs. 1(1), 27(b))

[^key-e396307c7e7bcad6c58cfc48c089f21a]: S. 98A applied by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 59B(6)(7), 59E(6)(7) (as inserted (6.4.2012) by S.I. 2012/836, regs. 1, 16)

[^key-4a45ce76cc19bddac48e7f8c1cc20fb8]: S. 74 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 38 (with reg. 1(4)(6)) (as amended (6.4.2012) by S.I. 2012/836, regs. 1, 5)

[^key-ea9363d15eac8165a785736fd4bf83e7]: S. 75 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 38 (with reg. 1(4)(6)) (as amended (6.4.2012) by S.I. 2012/836, regs. 1, 5)

[^key-0c4a152fa37de9763e07d8dac0591bc1]: S. 59D(5) modified (17.7.2012) by Finance Act 2012 (c. 14), Sch. 34 para. 12(7) (with Sch. 34 para. 12)

[^key-940303ba97f3bdf2d0f20588ccb9a27d]: Act modified by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 371UB(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)

[^key-a15a42a56ca083e33cc5ebe8cb9c1f6f]: Act modified by Income Tax Act 2007 (c. 3), s. 257EE (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 1)

[^key-01a2cb5f295dfcef42c7ba4f5eb3e18c]: Act modified by Income Tax Act 2007 (c. 3), s. 257GA (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 1)

[^key-46bc1107c800b120d67e05efa178a7ad]: S. 86 modified by Income Tax Act 2007 (c. 3), s. 257GD (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 1)

[^key-f0f69a639c1457e7bff22fd1ace08ae1]: S. 86 modified by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 7(2) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)

[^key-7426ea3e4f55a68c6b023b1725585d64]: Sch. 1A excluded by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 371UB(5)(b) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)

[^key-3d30ebb564d839f788108e483f960dd7]: Words in s. 7(3) substituted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 2

[^key-cfdf59fbbd1a2add86235f24a47ac181]: Words in s. 42(2) substituted (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 11(2)

[^key-123a4c488d17ee6a0fc811719effd4dc]: Words in s. 42(3ZA) substituted (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 11(3)

[^key-324ebf132d386790dc97d7360901f629]: S. 42(3ZB) inserted (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 11(4)

[^key-c23c3467c60a1554a2aa8f7524027756]: S. 42(8) omitted (with effect in accordance with s. 222(5) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(1)(a)

[^key-078a3e2493f76ba15944ac387b424da6]: S. 55(1)(d) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 11 (with Sch. 20 para. 50(9))

[^key-1e887c90b029e5b3614cc90e34bdcb2f]: Words in s. 59B(7) inserted (with effect in accordance with Sch. 15 para. 17(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 9

[^key-d345a05aa2425418771dab44d49bd342]: S. 59E(11)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 12 (with Sch. 20 para. 50(9))

[^key-cb974902d77084d721f57266727affa6]: S. 59F(6)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 13 (with Sch. 20 para. 50(9))

[^key-c8e4ac721096b11d41776fc655d59521]: S. 72 omitted (with effect in accordance with s. 222(5) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(1)(b)

[^key-4d23ba825889b65e9c7cf273f4654e6f]: S. 73 omitted (with effect in accordance with s. 222(5) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(1)(c)

[^key-df5ce63cc9bf7c18e8ed282224ed3f50]: Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 23(a)

[^key-82fe9a4c1c191bf7e459b522d06e2022]: Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 23(b)

[^key-8930420948d66069179a3f0a83f0cd48]: Words in s. 98 inserted (with effect in accordance with Sch. 8 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 17

[^key-cff85ef3fd4736e3325cc4089432e83f]: Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(2)(a)

[^key-c4ea3513faae4ed12fde1f44e3df2e8c]: Words in s. 98 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 67(2)(b)

[^key-abb417746ab860584d6ccfb9f9bdb39f]: Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(a)

[^key-1a078e3636ed548dad3b4cd65b5215fb]: Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(b)

[^key-b36a61a19a4b8768ecff0138da5e6cc7]: Words in s. 98 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(c)

[^key-4c1007b64034eea11cc3e0b945eeee5a]: Words in s. 98 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(a)(i) (with Sch. 39 paras. 11-13)

[^key-d8522cce218b65e7b8b98111d164de86]: Words in s. 98 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(a)(ii) (with Sch. 39 paras. 11-13)

[^key-d8bcc6aef931fb9136b61c1a1f5021eb]: Words in s. 118(1) omitted (with effect in accordance with s. 222(5) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(4)(a)

[^key-aa20391305bf79d83dbaf1591b6e28d1]: Pt. 10 applied (with modifications) (E.W.S.) (1.9.2012) by The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (S.I. 2012/1868), regs. 1, 24

[^key-8678328fb5ec754825ac714c37f0ce78]: S. 108(3)(4) applied (with effect in accordance with regs. 1(2), 4 of the amending S.I.) by The Tax Treatment of Financing Costs and Income (Correction of Mismatches: Partnerships and Pensions) Regulations 2012 (S.I. 2012/3111), regs. 1(1), 4(4)

[^key-9b84448876f2ed82f0ca2f6844e3bbb4]: S. 43A(2A)(b) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-52a1ea18fb907627f43ea0f3a466f14a]: Words in s. 59E(11)(a) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 9(a), 12

[^key-d836fb297003e487ade04540c5641c47]: Words in s. 59E(11)(a) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 9(b), 12

[^key-c03afbe5549ac0e4c04b3ad80ebdfe48]: Words in s. 59F(6)(a) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 10(a), 12

[^key-7d757d727bf9091402c0ee92ae687649]: Words in s. 59F(6)(a) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 10(b), 12

[^key-16009c11d2b8fb51d70b7ff40b378adb]: Words in s. 109(1) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(2)(a), 12

[^key-eba038e4b60b8822c65ed7231ee9bae2]: Words in s. 109(1) substituted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(2)(b), 12

[^key-22f63f53f581ebdbb3c0f1fac90222ed]: S. 109(3) substituted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(3), 12

[^key-6124362f47e0a60cae18a6f7927375f9]: S. 109(3B) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(4), 12

[^key-29b63fa55deaf77b812b273f5cf0fd28]: Words in s. 109(4) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(5), 12

[^key-cfcb79270ad8b02c10a51bc3abdacf7e]: Words in s. 109(5) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(6), 12

[^key-95ef042ad2775328362663bb0816a882]: Words in s. 109 heading inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(7), 12

[^key-0742a3e78526396de05c61ed6ffc6c54]: Pt. 5 applied (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 paras. 5(5), 20(7), 31(7) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-c0d7eb36d6293cd746b322617f2d8633]: S. 108 applied (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 36(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-404bde6d14117559b8794aa054906ae3]: S. 114 applied (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 36(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-d8f55d40fdee89ecc67cac5950219dc2]: S. 115 applied (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 36(c) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-92525e35646a06413369723ac2e6f189]: S. 20A omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 45(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-0a0e6f96004ade97d81e6d156170dc30]: S. 20B omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 45(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-9ced9454216e47deea6127add76b3fcf]: Words in s. 20BB(1) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-862f963b6dd6f4845d4adda52a78f3fd]: Words in s. 20BB(1)(a) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-388056f1b48e68145dceda19fcbe59b2]: Word in s. 20BB(1)(a) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(c) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-7ed42c67c4820fac49f5b64e0b825135]: S. 20BB(1)(b) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(d) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-c717c77a56cdd7de83b65d8a2d41dd92]: Words in s. 20BB(2)(a) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-c45f4997c2242bb95f49dac2dbdb1bab]: Word in s. 20BB(2)(a) inserted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-bf65ecd8bfac0adcc62f2e7d3912028d]: S. 20BB(2)(c) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(d) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-6a734416e30508b66595ac5ca4897cb8]: Words in s. 20BB(3) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(4) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-c6ff0b5af6f33b6b781bd88dd76714c9]: S. 20BB(4) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(5) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-1ae2bea846948d28de762c3fc7866920]: Word in s. 20BB(2)(b) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(c) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-254e135d3296cec7c75411d7b3c09900]: Words in s. 20D(1) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 47(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-95b0824bc7ec219431031576ec475969]: S. 20D(2) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 47(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-65ee339c7cc51542f9852499f1b283c6]: S. 99 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 45(c) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[^key-e738675a3e052a47c2d04ce4f694b889]: S. 103(3) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 48(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-b5a2409da97e162ca3eb83f3b5ddcb00]: Words in s. 103(4) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 48(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-686e60788ee23ac7eb6981fe6c8245e7]: Word in s. 103ZA(e) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 49(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-52dca6b276af8fedf36980a9cdfc27c2]: S. 103ZA(g) and preceding word inserted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 49(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-d37ed414e2e922925a1a76b8209da300]: Words in s. 118 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 50 (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-a35c42f852fa4f7886f40e5ff07b78df]: Ss. 20BA, 20BB applied by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), reg. 33(1) (as substituted (6.4.2013) by S.I. 2013/607, regs. 1(1), 9)

[^key-a9a89895ff5f55ebe569af28fe566dde]: Pt. 6 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 12

[^key-63d85a94da4b9f5742491cd1ca7e9053]: S. 20BA applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4

[^key-fecf3eb56cd7cd2f6a40cf29d1c8d41e]: S. 20BB applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4

[^key-e938280e3af47d031888671d4579c697]: S. 20D applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4

[^key-6c6109c2bc5dfcd70b1e35093a94be87]: S. 49 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(1)

[^key-b7b9ada0089c8b195eec93cea20ce052]: Ss. 49A-49I applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(1)

[^key-9c2a30dc16762d40553bdcf6c1bb5853]: S. 50(6)(7)(10)(11)(a)(b) applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(1)

[^key-21a7c8ef49194c628d33b52b01112169]: S. 54 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(1)

[^key-11f05c52cc7885bc923d755d91b39339]: S. 55 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(2)(4)

[^key-2bb2c4cb64b9989869cb2746cec7f6a2]: S. 56 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(3)(4)

[^key-102482b5d0d4f02877a1b05ecae7976a]: S. 71 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 13

[^key-e1e0c51af3ecb0f7a63c6b7637d29f66]: S. 75 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 13

[^key-d2483e410bcd0171a601d7c84231a922]: S. 108(1) applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 20

[^key-20cde16c491eb6b05b75637b04b1363d]: Ss. 113-115A applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 20

[^key-bd0e74345f2b4c4e7bc58a74585dd43c]: Sch. 1A applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 3

[^key-c5cb9b866a676b666a84ffbf9fac6097]: Sch. 1AA applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4

[^key-8d17f2b48360c715a4647955d2b84606]: Sch. 3A applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 20

[^key-80bc2d40fd977e34e668c4047c06c276]: S. 59D(5) modified (17.7.2013) by Finance Act 2013 (c. 29), s. 202(12)

[^key-c599d0b4fdd2bb418227665d1f6634aa]: Sch. 1A applied (with modifications) (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(a)(b)(c)

[^key-c028cd2ed255d4124cad6d7a33608cca]: Sch. 1A para. 3(1)(b) excluded (17.7.2013) by Finance Act 2013 (c. 29), Sch. 24 para. 6(6)

[^key-99ebe78489a3525d48f618e95f04348e]: Sch. 1A applied by Corporation Tax Act 2010 (c. 4), s. 464B(6) (as inserted (20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 para. 5(1)(2))

[^key-04a1ae663a2b7fe2c806e92f04510efb]: S. 7(1)(b) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 2(2)(a)

[^key-79467fdff01c19022964345421286d70]: Words in s. 7(1) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 2(2)(b)

[^key-4ef67529ed0ed78c1297c7f21e199ab6]: S. 7(1A)-(1C) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 2(3)

[^key-b48785fc3362bbac22e443cbbf7f8114]: Words in s. 7(2) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 2(4)

[^key-09856b23f401423d97e7b25320c9bd4f]: S. 8B inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 3

[^key-6da1803a4be3d8fadfff851aaeea1e63]: S. 12AAA inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 4

[^key-fb5c3598d21483df2f7f04497cf3a7ff]: Word in s. 42(2) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 213(2)

[^key-6a2d3d697d859cd03bddd177846a31a3]: S. 42(3ZC) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 213(3)

[^key-deb286a5b3e9fce5d93783db9d493b12]: Word in s. 42(7)(e) inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 44

[^key-be6fd55cce79e2870992a72246fe6afa]: S. 59B(4ZA)(4ZB) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 5

[^key-9c3312ef60a27e8307762d672f1a491c]: Words in s. 98 inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 9 para. 12

[^key-58398409ef95d44f500d2e1d32fb23c7]: Word in s. 98(4E)(d) omitted (with effect in accordance with Sch. 46 para. 116(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 116(1)

[^key-5fdfb533d597e01bc0b6ad0077d220db]: Words in s. 109B(1) inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 4(2)

[^key-b58b35c7a56c301d5aa0d0de0387bc4b]: Words in s. 109B(4)(b) inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 4(3)

[^key-57ed718cbd4255e1313a530b648ee5b0]: S. 109B(5A) inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 4(4)

[^key-58c0eadceb7c13e6f7257ec52eb098a4]: S. 59FA inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 2

[^key-512d20b5bad3b69628249202d254dde1]: S. 59G cross-heading inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 3

[^key-fe1914f643e1cd10edddf8764d9faa1e]: S. 109E(1A) inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 5(2)

[^key-ea27ff79053dbbe11181bec606225cd5]: Words in s. 109E(2) substituted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 5(3)

[^key-a09c5799623a56dc85fbefda9c1988e4]: S. 109E(2A) inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 5(4)

[^key-97810871f70346e4e2d7cc731b6f19bd]: Sch. 3ZB inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 6

[^key-63ae5e5a51a9c9252be2ceebf53ac83d]: Words in Sch. 1A para. 2(6) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 117

[^key-d76e9dd875dbb3ef0eac1e3d4a67a5ec]: Sch. 1AB para. 2(9A)(9B) inserted (with effect in accordance with s. 231(5) of the amending Act) by Finance Act 2013 (c. 29), s. 231(1)

[^key-a9d6e9fdc0155b06b133bf83daf1cd07]: Words in Sch. 1AB para. 3(3) inserted (with effect in accordance with s. 232(4) of the amending Act) by Finance Act 2013 (c. 29), s. 232(1)

[^key-cd30d6b78f0001cf88fcd42783c0c2f6]: S. 75 excluded by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181), art. 141J (as inserted (11.11.2013) by S.I. 2013/2604, arts. 1(1), 3)

[^key-e8b41c1b907d8bae3e709ec9c7814220]: S. 77 excluded by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181), art. 141J (as inserted (11.11.2013) by S.I. 2013/2604, arts. 1(1), 3)

[^key-d665de560d278c5ffa92033af955de88]: Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))

[^key-947950c83fc38bca3bdf8ea399e9c9a3]: Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81K(10) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))

[^key-cf1f8fd296e3afbb0a5ec74f7373ebe1]: Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))

[^key-977207b74ea196ffb7351e5c256e476a]: Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 3 para. 40G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))

[^key-d044c2eaf1b1ddcfc832f23f92419bdb]: Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 40K(9) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))

[^key-05276ffc135847c515d41ab15d2877d7]: Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 40J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))

[^key-818ee19dd52c2e37106ebaa6f0ec3c9e]: Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 4 para. 28G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))

[^key-367dd6a96639b38ffb41dbe7df065f16]: Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 4 para. 28K(9) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))

[^key-9354c32199625adf384ef5834232ff6e]: Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 28J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))

[^key-9a0d0a81e15c037d695a3f741bb34b6a]: Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 5 para. 57E(6) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 220, 222)

[^key-4c42985ca78361edc26b8f96cb794e5b]: Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 5 para. 57D(7) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 220, 222)

[^key-37aa637c94ac02d7a6112eedba493855]: Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JF(6) (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

[^key-71964cdbc22e5061d84ab4c78b6b30f2]: Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

[^key-705deae82edae5ac17be17d9da196529]: S. 61(7) inserted (6.4.2014) by Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 1(4); S.I. 2014/906, art. 2

[^key-a6b8f8bd0472d262341605743c67f0b4]: S. 62(4) inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 34 (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-68f8c6c3de9b320703a4d611a914c756]: Words in s. 98 omitted (with effect in accordance with Sch. 8 para. 224(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 221, 222

[^key-585b02d8b7b932a0f8b4d73cf5333ba9]: Words in s. 98 omitted (with effect in accordance with Sch. 8 para. 233 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 231, 232

[^key-ac6993fd737922958e5a566469cc219f]: Words in s. 66(1) inserted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 132; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

[^key-eb8e7633a9d24c00db1a8d654edc4dd5]: Words in s. 30(2)(a) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 4(a)

[^key-806478d007dca48190897e6acfef732d]: Word in s. 70A(2) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 4(b)(i)

[^key-fd427dcb5e807b4bc765a11337a07231]: S. 70A(2)(c) and preceding word inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 4(b)(ii)

[^key-ec677a702e8a7a1ba09f98dde03bfd6b]: Pt. 5 extended (30.6.2014) by The International Tax Compliance (United States of America) Regulations 2014 (S.I. 2014/1506), regs. 1(2), 23(5)

[^key-aeb9267fbbe7be9e396d25d5657ea6e8]: S. 59D(5) modified (with application in accordance with s. 119(6) of the amending Act) by Finance Act 2014 (c. 26), s. 119(12)

[^key-431f9558b1287371de9857e7dfdbe44c]: S. 97A modified (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), s. 212(3)

[^key-2f16ba467a4b34d49eca6a4db8ec0a74]: Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 247(5) (with ss. 269-271)

[^key-fd36ab57bb69227cd907dab69d5d3770]: Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 266(11) (with ss. 269-271)

[^key-0f1d5f8681662075e7ae3839e0858102]: S. 59D(5) modified (with application in accordance with Sch. 26 para. 13(1) of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 13(7) (with Sch. 26 para. 13)

[^key-a5d5af419d960a1845b324d18841da46]: Pt. 10 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 10

[^key-0a3a4a430a7fd4250a5baa6482aadf8c]: S. 31(1)(b)(c) excluded (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), s. 208(10)(11)(a)

[^key-41764d7001985e10b757c81c1ef4e038]: Sch. 1A para. 9 excluded (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), s. 208(10)(11)(b)

[^key-5bca84cbed01946be003156e6ea604a4]: Sch. 1A para. 3(1)(b) excluded by Income Tax Act 2007 (c. 3), s. 55D(11) (as inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(2))

[^key-f4523674a10ff5595ccfc23df94abc8c]: Pt. 6 applied (with modifications) by The Income Tax (Pay as You Earn) Regulations 2003 (S.I. 2003/2682), reg. 97ZE(1) (as inserted (with effect in accordance with s. 17(6) of the amending Act) by Finance Act 2014 (c. 26), s. 17(1)(5))

[^key-25c702d3aecbef3c538012f360b6a4a7]: Act modified by Income Tax Act 2007 (c. 3), s. 257PC(6) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)

[^key-91392a6457bb5a42bb9d381e8b80da1c]: S. 55(3)(4) excluded by Income Tax Act 2007 (c. 3), s. 257PA(3) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)

[^key-50b0095ef46d1766f5b3a55f7aac2775]: S. 86(2) modified by Income Tax Act 2007 (c. 3), s. 257SD (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)

[^key-8ff3ceb671992abbc0d60a7d5e5d1ef6]: Words in s. 7(6) inserted (with effect in accordance with Sch. 38 para. 14(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 14(1)

[^key-3f396ee3fc95c073397d1aa39e5f0839]: Words in s. 9B(1) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 33 para. 1

[^key-5ce87a9fdd95b85261509a1137d38fae]: Word in s. 36(1A) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 277(1)(a) (with ss. 269-271)

[^key-00be8c773049f961718349d66a1dfa35]: S. 36(1A)(d) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 277(1)(b) (with ss. 269-271)