Taxes Management Act 1970

[^key-ad080a8a169499853c4cb288c60b5674]: Words in s. 42(10) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(10)(a)

[^key-122fd0addc42ccb0a086a60236eaa220]: S. 42(10A) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(10)(b)

[^key-197fdb5615b24033d67427baa035c9ab]: S. 43A(2A)(aa) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(11)

[^key-cd991396b8089680fa434e0ac4ccb8b3]: S. 55(8B)-(8D) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 224(1)

[^key-cb76362c884662822f7858dc74d859ee]: S. 55(8D) modified (17.7.2014) by Finance Act 2014 (c. 26), s. 227(9)(b)

[^key-e8fc8b16eb27fdcebc62b36fdcdb6544]: S. 56(4)-(6) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 225(1)

[^key-49776f6f39e2d43637d47df2e876ff3f]: S. 12ADA inserted (with effect in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 16(2)

[^key-dce356dc8b3547c7fb7fee531c647dd6]: Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 11(2)

[^key-6b23f670a0177461ef875f84693fa1f2]: Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 11(3)

[^key-3c675f02aad979efd692d0d4c1b50006]: Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 2(2)

[^key-44b3f4742612ceee78bff2e21faec34a]: Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 2(3)

[^key-0b0e9dd593640dfc211e18f5defd0091]: Words in s. 98 inserted (with effect in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 16(3)

[^key-a2c6a7c81149fd6102923f294242937e]: Word in s. 103ZA(f) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 33 para. 2(a)

[^key-6fab6e6f7a686dcafc929fb58fa0bfd6]: S. 103ZA(h) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 33 para. 2(b)

[^key-2c1decb981a6bc9a542e9b846c83121f]: S. 54 applied (with modifications) (E.W.S.) (12.8.2014) by The Tax Credits (Settlement of Appeals) Regulations 2014 (S.I. 2014/1933), regs. 1(1), 3

[^M_C_230ba088-6cd4-4f39-c82f-fe1cf2f97409]: Act applied in part (with modifications) by The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711), reg. 20, Sch. (as amended (14.8.2014) by S.I. 2014/1932, reg. 2(12)(13))

[^key-2aab99eafdf2e5bc785f444594aebebd]: Pt. 6 applied (with modifications) (1.12.2014) by The Statutory Shared Parental Pay (Administration) Regulations 2014 (S.I. 2014/2929), regs. 1, 8(4)

[^key-9ac59f8fd44e858dd3cb8c466a4d3c32]: Pt. 2 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

[^key-2be9303cae18d1871f6d9242774762ce]: Pt. 4 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

[^key-eb5a27f12dac0cb2b8dc2ebd8b862fac]: Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

[^key-2279f1f11dab02d2d308a4358150b61f]: Pt. 6 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

[^key-38b69564721bf016a076f4d949966666]: Pt. 10 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

[^key-647ca02e1b4f897fd3d2e4627e3f99e9]: Pt. 2 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

[^key-1aa1bdbb4348a1d04680af959df4a36d]: Pt. 4 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

[^key-f0053f99f0dc961adac3a7560308eadb]: Pt. 5 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

[^key-961b2e0cc0269c77951d93758c177b1c]: Pt. 6 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

[^key-a8c4ec32f05e017e0206d552f1122281]: Pt. 10 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

[^M_C_28721dec-bdf0-4c17-ffc5-7f00facdbe83]: Pt. 5A applied in part (with modifications) by the Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)-(3) (as substituted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para 3)

[^M_C_fd998fea-0529-4495-fe34-760dabe37488]: Pt. 5A applied in part (with modifications) by the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)-(3) (as substituted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para 12)

[^key-3564d20f12007f332aacb3bc6a2cf001]: Pt. 6 applied (15.3.2015) by The Statutory Shared Parental Pay (Administration) Regulations (Northern Ireland) 2015 (S.R. 2015/91), regs. 1, 8(4)

[^key-5c18dbc30216100c2edf680047d3517a]: S. 59D(5) modified (with application in accordance with s. 76(6)-(12) of the amending Act) by Finance Act 2015 (c. 11), s. 76(11)

[^key-246d933af657b3ad5e02df24ed49708d]: Pt. 5 extended (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 102(6)

[^key-a189f545a2e009527e1a883e667a6afd]: Act applied (with modifications) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 188D(5) (as inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 30)

[^key-a092cd6345378419fb0baa6d127e3d51]: Word in s. 29(7)(a)(i) omitted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 7 para. 46

[^key-3dceadb31e3ddb5ec82b2291fb224209]: Word in s. 55(8C) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 11

[^key-0032c7dc49e748cc4927793bd86d0558]: S. 55(8C)(d) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 11

[^key-fbb9939f3ddd43aa708f229c1d499950]: S. 59A(7) omitted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 7 para. 50

[^key-52676363be695809cb42b7805773d1ee]: Ss. 59AA, 59AB inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 51

[^key-c7ebf05ef8e1f8a10b447a0c9d19d406]: Words in s. 100(2)(c) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 18(2)

[^key-a6b61930c1dde280def2220708a31e9f]: S. 100(2A) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 18(3)

[^key-bca589bfc9c89d48f50d67cd2cfa1a29]: Words in Sch. 3ZA para. 5(1) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 55(5)(a)

[^key-049ae0aabdbd759abc1094cdd58ad2a3]: Words in Sch. 3ZA para. 5(1) omitted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 7 para. 55(5)(c)

[^key-848714cc1673cecf9d3ba2ce7b8d9f4e]: S. 98(4F) inserted (6.4.2015) by Finance Act 2014 (c. 26), s. 18(3)(5); S.I. 2015/931, art. 2

[^key-5e32a9cbd3dd35c741eb2bf80f677b87]: Words in s. 98 inserted (6.4.2015) by Finance Act 2014 (c. 26), s. 18(4)(5); S.I. 2015/931, art. 2

[^key-6556c20d6a26620f01066696fc78acf1]: Pt. 5 modified (with effect in accordance with reg. 1(4) of the amending S.I.) by The International Tax Compliance Regulations 2015 (S.I. 2015/878), regs. 1(1), 20(5) (with reg. 1(2)(3))

[^key-9fa4aac003417a2525e845c167c93a9e]: S. 59D(5) modified (with application in accordance with Sch. 2 para. 1(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 2 para. 1(9)

[^key-eaee045adaa95380575301425e0b3848]: S. 59D(5) modified (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 14(10)

[^key-67d663ba72ef4b0e0a24f575bf1b9fd2]: S. 59D(5) modified (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 16(10)

[^key-e245d31045b2fede016e3c017c13d4e1]: Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 10(9)

[^key-ba7f1462e534ae6f7020cccf21e8485d]: Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 12(11)

[^key-a7c22ff8b4a1d3bc8924d5c24d968333]: Act modified by Corporation Tax Act 2010 (c. 4), s. 269DL(4) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)

[^key-00d2628db3b4d5afeefe9988e3d6ef19]: S. 108(3)(4) applied by Corporation Tax Act 2010 (c. 4), s. 269DF(10) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)

[^key-ed50bc17c1c60e7c3c226a36e4454aee]: S. 28C(4A) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 25

[^key-ff1f355b675430357ae630e293d4b34f]: Words in s. 59D(5) inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(4)(b)

[^key-ef0966ef47f92dd48cfef025831a8a3c]: Words in s. 59D(3) inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(4)(a)

[^key-5c01f57b0f445eab22c4d3e1731c5cce]: S. 59E(11)(ba) inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 2

[^key-7ec74f8244e104cc71ac6af37ecc60ac]: S. 98 entries omitted (with effect in accordance with s. 26(3) of the amending Act and S.I. 2015/1999, art. 2) by virtue of Finance Act 2012 (c. 14), s. 26(2)(a)

[^key-c528f93a5e9bbb518379dedde47da6b8]: Pt. 5 modified (18.3.2016) by The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 (S.I. 2016/237), regs. 1, 18(5)

[^key-37053add6960d99b9f4b374f23da42cd]: S. 1 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 22(1)

[^key-edad43cf4615e1ac57799feb839d8c09]: S. 98 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(1)

[^key-04cc0e20452a403b33378ed84b697032]: Ss. 100, 100A applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(4)

[^key-3ad94a9916fa0848b18b8785b9ac0498]: S. 100B applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(4)

[^key-ea4e42adabb0f2248f9439ea2cb8fbd4]: Ss. 100C, 100D applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(5)

[^key-86d4b9b031f73495a9f7967bfaae277c]: S. 102 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(5)

[^key-d656224491c98e28542c62d5b1a3f409]: S. 103(3)(4) applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(5)

[^key-f36e0bee40a884b4a639bd998738e4ea]: S. 103A applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(5)

[^key-b6faa3164a22b879d94a998e9661035c]: S. 104 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(5)

[^key-f142ba7a2e8610f0ab36494cda4c9df8]: S. 105 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(5)

[^key-7b9044f47f4fdedcc2ddf4f058863a76]: Sch. 3A applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(6)

[^key-41e4e43bf1973a3d1281523e8588239c]: Ss. 112-115A applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(6)

[^key-bed24270e3690e67de7132841e74cdd5]: S. 118(2) applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(7)

[^key-20ebec5bee492e5d94a182dd7ce914b2]: S. 9A applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 41(2)

[^key-4c0a96a3c108935635dcc2a13b0f1b9d]: S. 9(2)-(3A) applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 41(2)

[^key-1031d00c274a5e984ed9d9f6df53f3ec]: S. 12B applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 42

[^key-24e4063db82f66676c3e578df48742b2]: Ss. 20BA, 20BB applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)

[^key-b02b124c83a46f649aa60adac85dd447]: Pts. 4, 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 44

[^key-4f7d13f752454fcdff9b8bb116bfd54c]: S. 59B applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 45

[^key-d047dd8b264b0cec4139c40aad78636f]: Pt. 6 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 47

[^key-7343583afe280b2bf4c3724665717b3f]: Ss. 74, 75 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 48

[^key-0fc73dfb308a42c3ab9d8bdefa184eba]: S. 90 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 49(2)

[^key-86b517ff9fa6029f4e8fc749fea2cd68]: S. 91 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 49(2)

[^key-dcd792ebe879df9774fe5aa42ef20073]: Pt. 4 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)

[^key-89639bc4c07ac52c612cc434599f23c6]: Pt. 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)

[^key-e43d5bc977a0a89865c4052554ca26a0]: Pt. 6 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)

[^key-c49cd4307c362144791c3c9c694f458f]: S. 69 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 86

[^M_C_c66bc09f-c139-445e-edb4-8b641198a2f1]: Pt. 5A applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)

[^key-a35f374cc488b3e877defff2d425c0ac]: Pt. 6 applied (with modifications) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), reg. 97ZL (as inserted (with effect in accordance with s. 14(7) of the amending Act) by Finance Act 2016 (c. 24), s. 14(4)(5))

[^key-ee375f5802ee3631639a63d1573cdd95]: Pt. 5 applied by Income Tax Act 2007 (c. 3), s. 698A(3) (as inserted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(6))

[^key-427e3fbeebbf2740002aefae1e1fdfa8]: S. 60 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 110(1)(a) (with s. 117)

[^key-d7642010658e07b929d91df40f8dad49]: S. 61 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 110(1)(b) (with s. 117)

[^key-c17bac68018f9bfb4dd736483a4c790d]: Ss. 65-68 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 110(1)(c) (with s. 117)

[^key-ea9087f4d73393a8be879e1a7979ebb9]: Pt. 5 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 114(3) (with s. 117)

[^key-f6c86aa846ba5ac7eab739f7859c9d96]: S. 97A modified by Finance Act 2013 (c. 29), Sch. 43C para. 8(4) (as inserted (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(3))

[^key-e433162a28fd5107e5d45270cb07039b]: S. 108 applied (with effect in accordance with s. 161(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 19 para. 33(a)

[^key-a056dcb97480a55fadaa2e3aec1f681d]: S. 114 applied (with effect in accordance with s. 161(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 19 para. 33(b)

[^key-e8bfd2805d5305829ef3b57c62707c84]: S. 115 applied (with effect in accordance with s. 161(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 19 para. 33(c)

[^key-682e75076305464295b45ea717be8ae7]: Word in s. 7(6) inserted (with effect in accordance with s. 5(10) of the amending Act) by Finance Act 2016 (c. 24), s. 5(9)(a)(i)

[^key-78d67d777fd0b0e561c74cf0874b1480]: Comma in s. 7(6)(b) substituted (with effect in accordance with s. 5(10) of the amending Act) by Finance Act 2016 (c. 24), s. 5(9)(a)(ii)

[^key-ce638b3b387a9433c65c8047eade03a3]: S. 7(6)(c) omitted (with effect in accordance with s. 5(10) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 5(9)(a)(iii)

[^key-e105ac26fa059830d89c8345375aa0f6]: Words in s. 7(6) inserted (with effect in accordance with s. 5(10) of the amending Act) by Finance Act 2016 (c. 24), s. 5(9)(a)(iv)

[^key-fbfd9296a92320b086824a318973a11c]: S. 7(6A) inserted (with effect in accordance with s. 5(10) of the amending Act) by Finance Act 2016 (c. 24), s. 5(9)(b)

[^key-bc34959d990f6d6b5df747828f98566d]: S. 7(2A) inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 2

[^key-ba3e35934bbda77aa7470678bfa9fc8b]: Words in s. 7(6) inserted (with effect in accordance with s. 4(17) of the amending Act) by Finance Act 2016 (c. 24), s. 4(15)

[^key-2ca5caea5618946f6a96b26a55e2b491]: Words in s. 8(1AA)(b) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(2)

[^key-a17a69d921517ce4fce0fbc76d570112]: Words in s. 8A(1AA)(b) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(3)

[^key-ee7cf4f29a999e556256dae609eb14f8]: Words in s. 8B(2) substituted (with effect in accordance with s. 169(7) of the amending Act) by Finance Act 2016 (c. 24), s. 169(2)

[^key-4da81f0a9ad7428388bfa947d61ab45e]: Words in s. 8B(3) substituted (with effect in accordance with s. 169(7) of the amending Act) by Finance Act 2016 (c. 24), s. 169(3)

[^key-5e13b5b54cff0bcec9ac5a4d237ab32f]: Words in s. 8B(4) omitted (with effect in accordance with s. 169(7) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 169(4)

[^key-7dea2a58e4eb9e7ec158bade3e874ccb]: Word in s. 8B(6)(b) substituted (with effect in accordance with s. 169(7) of the amending Act) by Finance Act 2016 (c. 24), s. 169(5)

[^key-fd619bb9117881696b5afa5600a943e5]: Words in s. 9(1)(b) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(4)(a)

[^key-049853cbea357414a3ec7ea8e6346fe3]: Words in s. 9(1) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(4)(b)

[^key-62a12aab0fbf519e7505c6f08c515b6d]: Words in s. 12AA(1A)(b) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(5)

[^key-de01e723462a0e0db1b2512787da7a2d]: Word in s. 12AB(1)(a) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 51(6)(a)(i)

[^key-c621e36ac7196e866ffabe3c60362f7b]: S. 12AB(1)(a)(iii) and preceding word omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(6)(a)(ii)

[^key-657c4432bc44de7606ac9c92f6f64af8]: Words in s. 12AB(1)(b) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 51(6)(b)

[^key-d218824b9aa24b54fb2e86135ef3f1e8]: Words in s. 12AB(5) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(6)(c)

[^key-d3c6177c384185613c76e600c23afb41]: Words in s. 12B(4A)(a)(i) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 51(7)

[^key-1c29e92d42324d106982d0de1f2ae46b]: Ss. 28H-28J inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 3

[^key-5a24c989a6895167dc5012045a41e665]: S. 31(3A) inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 4

[^key-2c72559b3b32b8ca095734a254b5c680]: Words in s. 31A(4) inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 5(2)

[^key-3b1eca6457cd72ed54ea2c3224c7db25]: S. 31A(4A) inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 5(3)

[^key-f708c98650e7c81bfd3f17176b8aebe7]: S. 31AA inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 6

[^key-484a682413fb0da8b5a0ad9cb5686508]: S. 34(3) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 168(2)

[^key-70e96f98e389618e4804d0dc31b3e027]: S. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 168(3)

[^key-1337e4a6cf2957de8fc2b50e0625d1f8]: Words in s. 59A(8)(b) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(8)

[^key-f4c7aabe396fed80f5cfda1a9182c57a]: Words in s. 59B(1) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(9)(a)

[^key-724142d3d986b9ed99200435d8a50752]: Words in s. 59B(2)(b) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(9)(b)

[^key-70ceeeab3593d330d228ba3b5dbbb240]: Words in s. 59B heading inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 7(2)

[^key-58452cc01a9d9a3c18814f9e1a1e571d]: Words in s. 59B(6) inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 7(3)

[^key-bd9e542dbbe8e1ca85f06d9d94aa2086]: S. 59BA inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 8

[^key-7acf54f2689eaa3b0268f4cdd77aff8a]: S. 87A(5) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(10)

[^key-292db20290eb53db4516f2592132a12d]: Words in s. 91(3)(c) inserted (with effect in accordance with s. 4(17) of the amending Act) by Finance Act 2016 (c. 24), s. 4(16)

[^key-f763afc6173ff997659a4180c01cc9ff]: Words in s. 98 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(11)

[^key-62eb2b36ef063d11dd74b9a3334a5281]: Words in s. 98 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 20

[^key-16595f56e548a01e81345d0909def04d]: Word in s. 103ZA(g) omitted (with effect in accordance with s. 158(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 158(10)(a)

[^key-85273384246225c1f62d161b16b772d4]: S. 103ZA(ga) inserted (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(10)(b)

[^key-f2b0fb9c03d72e23624bb9b40a78afbf]: Word in s. 103ZA(ga) omitted (with effect in accordance with Sch. 18 para. 63 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 18 para. 59(a)

[^key-cff259627a1d57c0d05335f912f96ab6]: S. 103ZA(i) and preceding word inserted (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 59(b)

[^key-92ad9e6cdec7fccabd5c9677fd10912f]: Words in Sch. 1B para. 3(1) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(10)(a)

[^key-d9029bd6edf57427a709851067c7b77a]: Words in Sch. 1B para. 3(2) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(10)(b)

[^key-df19268cff83c4d2c28b2d321f3c2a8c]: Words in Sch. 1B para. 3(3) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(10)(c)

[^key-4952cdb1f12fe14102c2972c8d3bcdfe]: Words in Sch. 1B para. 3(5) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(10)(d)(i)

[^key-439ecee33cd66922403be1fffdd51382]: Words in Sch. 1B para. 3(5) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(10)(d)(ii)

[^M_F_24ba78a5-19ac-4c1e-9b00-38a65edd9805]: Sch. 1B para. 3(7) inserted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(10)(e)

[^key-924a27700e73fa57eac50f5163c17f3b]: Words in Sch. 1B para. 4(1) inserted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(11)(a)(i)

[^key-d583b7f32196ca68c0977f2ca08a8942]: Words in Sch. 1B para. 4(1) omitted (with effect in accordance with s. 25(12) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 25(11)(a)(ii)

[^key-f4918377f5985563aadc17c8dd4603c1]: Word in Sch. 1B para. 4(1) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(11)(a)(iii)

[^key-535441cd060a73aad5ad5b6237ebb555]: Words in Sch. 1B para. 4(2) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(11)(b)

[^key-7a0d436990db3880d3e8207b5bf08f08]: Words in Sch. 1B para. 4(3) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(11)(c)

[^key-f3189f4a5b5678d271f9d1117b98a963]: Words in Sch. 1B para. 4(5) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(11)(d)(i)

[^key-068748d3f37945239dc58206010215dd]: Words in Sch. 1B para. 4(5) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(11)(d)(ii)

[^key-293e82438ad20672b761ec3fce14a03b]: S. 54 applied (with modifications) (30.11.2016) by The Childcare Payments (Appeals) Regulations 2016 (S.I. 2016/1078), regs. 1, 7

[^key-550122cd541757f1a953aaa87f9e1de3]: S. 108 applied (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 para. 16(a); S.I. 2016/1249, reg. 2

[^key-114d67266c29198a749a60d1a00222e7]: S. 114 applied (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 para. 16(b); S.I. 2016/1249, reg. 2

[^key-7aceefebe0a28308640da4621a9601cc]: S. 115 applied (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 para. 16(c); S.I. 2016/1249, reg. 2

[^key-fe7f52c34330a703caa986c1f85a5c70]: S. 97A excluded (with effect in accordance with reg. 2(b) of the commencing S.I.) by Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 21; S.I. 2017/277, reg. 2(b)

[^key-eb7d219ccdec1586e2c6a0fbede08c4e]: Word in s. 103ZA(h) omitted (with effect in accordance with reg. 2(b) of the commencing S.I.) by virtue of Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(1); S.I. 2017/277, reg. 2(b)

[^key-f68a12ba3082720cd5a685b9ea4a2668]: S. 103ZA(j) and preceding word inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(1); S.I. 2017/277, reg. 2(b)

[^key-009bf82323005ce40b44449a79a73341]: Words in s. 107A(2)(a) inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(2)(a); S.I. 2017/277, reg. 2(b)

[^key-bc6d9dd39758c24c38095172ddbe139b]: S. 107A(3)(aa) inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(2)(b); S.I. 2017/277, reg. 2(b)

[^key-2656cf05a8b96cffbe2fda0254df0341]: Words in s. 107A(3) inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(2)(c); S.I. 2017/277, reg. 2(b)

[^key-7d662b17b23f3e613d29cec3acea51a6]: S. 30A applied by Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), Pt. 7A (as inserted (6.4.2017) by S.I. 2017/414, regs. 1, 3)

[^key-cb8d3cca56dfbe561df9d5180d914706]: Pt. 6 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 10(3) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-a0d3a1183c6973a21b1db744961aff29]: Pt. 6 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 12(2) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-4dfd6215a2015dcb53dba92851a0f167]: Pt. 6 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 14(2) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-399337c4dd1a2e38bf64e4520922364f]: S. 34 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 10(4) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-65668519a05656ccade2e85a5e23beac]: S. 34 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 12(3) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-6162cc039ec879dd57975d8db31d67ff]: S. 34 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 14(3) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-bb38864c1474cf4f854e62d68afba68e]: S. 36 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 10(4) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-083742daa2a1c638b885e3d10509efe5]: S. 36 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 12(3) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-800feb063bd626521022df1ad023be63]: S. 36 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 14(3) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-d349934a9a3944a2445295e9f716df93]: S. 40 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 10(4) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-1033b8ede48250d4e9f807d99d02d33f]: S. 40 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 12(3) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-9c445c63da1c81a3ceb63f4962cd221f]: S. 40 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 14(3) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-73bf3cdca7696991c53b089f53d4feb6]: S. 49 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 16(4) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-5d63a0d0982a1bccf147ec48f5a7de25]: Ss. 49A-49I applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 16(4) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-78838f34a11720d1e7047f81ad03bc09]: S. 54 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 16(4) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)

[^key-5ebc5c73dbe807c33c46ee40c913bb8c]: S. 54 power to apply (with modifications) conferred (14.11.2016 for the purposes of the trial, 21.4.2017 in so far as not already in force) by Childcare Payments Act 2014 (c. 28), ss. 59(4)(c), 75(2); S.I. 2016/1083, reg. 2(g); S.I. 2017/578, reg. 3(e)

[^key-6af55f11108740a54fb69acd41a4a4e9]: S. 9(1A)(aa) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 19

[^key-00265a0b7b54e7e27073172436dbcc81]: Ss. 106B-106H and cross-heading inserted (7.10.2017 in relation to the tax year commencing on 6.4.2017 and subsequent tax years) by Finance Act 2016 (c. 24), s. 166(1)(2); S.I. 2017/970, art. 2

[^key-cea5ca2be4a52c0dde25d7856b22d740]: Ss. 42, 43 applied in part (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 43(2)

[^key-ead803e7921d1926fa24ba5bd542613d]: S. 108 applied (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 53(a)

[^key-6d7b5530f034d34addd3c90b0b695d3b]: S. 114 applied (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 53(b)

[^key-8ca5359b93c9b48baecded1e92b68301]: S. 115 applied (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 53(c)

[^key-f75a8a8f383a5b5acc4e2821a6120743]: S. 108 applied (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 25(a)

[^key-313f9ef7b1f5fa30959a4674da2cd2c9]: S. 114 applied (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 25(b)

[^key-7c28e7a4bc51eaac050d96f1b739dde2]: S. 115 applied (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 25(c)

[^key-89951e367b95203479054ff80ca2c429]: S. 108(3)(4) applied by Corporation Tax Act 2010 (c. 4), s. 269ZS(10) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 16)

[^key-04f01ad3899059a22a195d5fbb7fad7f]: Act applied in part by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 10 para. 72(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

[^key-14a3317382526d08d5c766c48bbfa326]: Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 36(6) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

[^key-192c69103ca7db224222887f8844561c]: Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 48(3) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

[^key-54e0f52b200caab3df192874b0dc873e]: S. 49A(2)(a)-(c) restricted by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 45(5) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

[^key-90cba44a8404ddbb2e4192f4a50dd554]: Word in s. 9A(5)(a) omitted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 2(a)

[^key-e77601fa53ffc995ce685efdfc0c8ce3]: S. 9A(5)(b)(c) substituted for s. 9A(5)(b) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 2(b)

[^key-4dd4bdd287ea6cec9328468936ccd00f]: Words in s. 9B(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(2)

[^key-4da0199723d82fb7bda6e25abf2b46a9]: Words in s. 9B(3) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(3)(a)

[^key-38693a227b6d6a2447fb712b80361d2c]: Words in s. 9B(3)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(3)(b)

[^key-5bbd271f72f24c1ca88d6dba36be5cd3]: Words in s. 9B(3)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(3)(c)

[^key-ba2215f6dfecb421da8bface2c434169]: Words in s. 9B(4) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(4)(a)

[^key-68336d48bb468158de8c3dcb28ea2e08]: Words in s. 9B(4) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(4)(b)

[^key-0cd8c1bb3d535f72e43e8d3cbc75dc24]: Words in s. 9C(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 4(2)

[^key-9f98284af09ceb9aa6275dab586fdec5]: Words in s. 9C(2) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 4(3)

[^key-b02c84c15a5703da79c72ef3803e8cb4]: Words in s. 9C(4) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 4(4)(a)

[^key-32c02d327d23d4f59096690917e1a33c]: Words in s. 9C(4) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 4(4)(b)

[^key-feb97e962395c536a56b41fd35aa4d0a]: Word in s. 12AC(5)(a) omitted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 7(a)

[^key-b7466a606944475ede98cdd21e1ddce6]: S. 12AC(5)(b)(c) substituted for s. 12AC(5)(b) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 7(b)

[^key-953db6f6df5ed095bd1fbe4b2e38feea]: Words in s. 12AD(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 8(2)

[^key-21c2f30bd004f1e3f11582abdf7e87d6]: Words in s. 12AD(3) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 8(3)(a)

[^key-2c10b629b949350571dc3a406930df81]: Words in s. 12AD(3)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 8(3)(b)

[^key-39b70116b5a19e841cc28d39f78caa30]: Words in s. 12AD(3)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 8(3)(c)

[^key-baf9c5510586a47b4470d65131d411a8]: Words in s. 12AD(4)(a) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 8(4)

[^key-fe1473b24265b75d7f5863e439a3fc22]: Words in s. 12AD(5) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 8(5)(a)

[^key-99e582a1177bfa174c958ec3ad9b1a11]: Words in s. 12AD(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 8(5)(b)

[^key-13b44d4091c73aeafb799794fd162e7a]: Words in s. 12B(1)(b)(i) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 9

[^key-33d7e35559e3a06cffbf90b819519fce]: S. 28A(1)-(1B) substituted for s. 28A(1) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 12(2)

[^key-6ff15e61919a10bc1d82d786652144d7]: Words in s. 28A(2) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 12(3)(a)