Taxes Management Act 1970

[^key-3e2552a9f33440bfca8fa50a5f583587]: 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)(b)

[^key-254d85342904e54241d5a7f452850d35]: Words in s. 28A(3) 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(4)

[^key-7730284d65710e065e65318dd3c7f309]: Words in s. 28A(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. 12(4)

[^key-16e3126a883db53c8cb4c05437ad9275]: Words in s. 28A(6) 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(5)

[^key-d67b4e624d2928a077b14e90663630f8]: S. 28A(7)(8) 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. 12(6)

[^key-2ae584012e1a00adadb70aa51630d01f]: S. 28B(1)-(1B) substituted for s. 28B(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. 13(2)

[^key-688466670e62f9e66925e8676690c3eb]: Words in s. 28B(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. 13(3)(a)

[^key-5dd6c714deb28c3079bd8cfc1c278bfc]: Words in s. 28B(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. 13(3)(b)

[^key-13d8a3a8576a5d1aff1d98dcf76294e5]: Words in s. 28B(3) 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. 13(4)

[^key-552f584b336899a409a7fba17aa2044a]: Words in s. 28B(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. 13(4)

[^key-a04f70bddbe4ae24d3c925be60fb1ca9]: Words in s. 28B(7) 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. 13(5)

[^key-e2836d97bbb7112778df9afd1ae532d9]: S. 28B(8)(9) 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. 13(6)

[^key-0f710fbba040c2a0cd60ce80e5f125a0]: Words in s. 28ZA(1) 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. 10(2)

[^key-57731ab2d4d790f50884f249995ffdc2]: Words in s. 28ZA(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. 10(3)(a)

[^key-d3f3fd1333205fd0535f2d461ff5f056]: Words in s. 28ZA(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. 10(3)(b)

[^key-a7d8b24403017f92c03f34b770ad74c5]: S. 28ZD(1)(a)(aa) substituted for s. 28ZD(1)(a) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 11(a)

[^key-d1e0249f74d6e5abf7498aabf99d1c90]: Words in s. 28ZD(1)(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. 11(b)

[^key-ca9c5468265777522d6f967d9ad9b548]: S. 29(5)(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. 14

[^key-aad228fe81ed58d0c90d7c2dcfd882ed]: Word in s. 30(5)(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. 16

[^key-f23cbd7f584fe68fde3a908dadf27a28]: S. 30B(6)(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. 17

[^key-9224b05a041c68bc1881acbd8e597da4]: Words in s. 31(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. 18(a)

[^key-04b0a49710b0768cf26eb17d4ca4c7c5]: Words in s. 31(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. 18(b)

[^key-bff8cd2dcfe62f6a6d5f24451dcd503f]: Word in s. 42(7)(e) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 42

[^key-f73f1fc85064a7f9a174b203b5e76f23]: Word in s. 59B(4A)(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. 20

[^key-e929b5c04b08450eafe99f83e7fea472]: Words in s. 98 repealed (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. 3(1)

[^key-550030590753aae68c433f2efdcbed3d]: Word in s. 103ZA(i) omitted (with effect in accordance with Sch. 16 para. 62 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 58(a)

[^key-a28b65850d4ebd61ece04713a4652a71]: S. 103ZA(k) and preceding word inserted (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 58(b)

[^key-ce6d3b3226d9515405298e29958b6f05]: Word in s. 103ZA omitted (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 29(2)

[^key-58761a92c668dc9e8fe9c74c638c3a9f]: S. 103ZA(l) and preceding word inserted (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. 29(2)

[^key-5e3685362210ee8d8e220799d486120f]: Words in s. 107A(2)(a) inserted (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. 29(3)(a)

[^key-71b711d377cf6f91d8beed8c3fc11535]: S. 107A(3)(d) inserted (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. 29(3)(b)

[^key-7537cf391b36a0514ac194ed7b2893fc]: Words in Sch. 3ZA para. 2(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. 21(2)(a)

[^key-ea620d8ef53b6d4b0b682f6b1f34599c]: Words in Sch. 3ZA para. 2(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. 21(2)(b)

[^key-a789ce4ad665b9959d3ce37e4de053bc]: Sch. 3ZA para. 2(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. 21(3)

[^key-f029d9495cb1de0d73119fc45d4f4024]: S. 100 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 (S.I. 2017/1209), regs. 1(1), 9(1)

[^key-28ae20eea7b29199d77dc95c07832722]: S. 100A applied (with effect in accordance with reg. 1(3) of the amending S.I.) by The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 (S.I. 2017/1209), regs. 1(1), 9(2)

[^key-397add909d5b81ebf9572015f7bb64a5]: S. 100B applied (with effect in accordance with reg. 1(3) of the amending S.I.) by The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 (S.I. 2017/1209), regs. 1(1), 9(2)

[^key-740c87e9274e29f5c4ca0fc71c280b62]: S. 102 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 (S.I. 2017/1209), regs. 1(1), 9(2)

[^key-7280c85f908cb6a5e10ff6895545bfaa]: S. 103(4) applied (with effect in accordance with reg. 1(3) of the amending S.I.) by The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 (S.I. 2017/1209), regs. 1(1), 9(2)

[^key-5d7bc07b090d1c249ae532a37180f23a]: S. 118(2) applied (with effect in accordance with reg. 1(3) of the amending S.I.) by The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 (S.I. 2017/1209), regs. 1(1), 9(2)

[^key-62b58b140ccbfb25e6d4152dfc9377ab]: Pt. 6 applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 16(5)

[^key-e75b1d4e9c4a19fda88d4ddf38de6843]: S. 49 applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 19(4)

[^key-b120cbfb9b66f3da47bb4a2f89588a8a]: S. 49A applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 19(4)

[^key-1b81fd36059420a91ee1d48334198bb1]: S. 49B applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 19(4)

[^key-512ac2956ff2a93b07a94f4487b73ca7]: Ss. 49D-49G applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 19(4)

[^key-31436322059b5e539b712ab00d015695]: S. 49I applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 19(4)

[^key-816a366b0975b699988fa255bd59ae51]: S. 54 applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 19(4)

[^key-83523f58aeade1666d31caeb7f55fdd5]: S. 12AA(10B) inserted (with effect in accordance with Sch. 6 para. 4(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 3(2)

[^key-dff220a222ead9fac5eda28c2cee55b1]: S. 12AA(1B)(1C) inserted (with effect in accordance with Sch. 6 para. 6(5) of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 6(2)

[^key-d07d89d8f5c5d129a1b6723659d0916f]: Words in s. 12AA(6) inserted (with effect in accordance with Sch. 6 para. 8(5) of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 8(2)

[^key-1a3fd944bf450db5eb95f84a080bde94]: S. 12AB(1A)-(1D) inserted (with effect in accordance with Sch. 6 para. 6(5) of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 6(3)

[^key-6568c0b06633884a3a92291a74fbe577]: Words in s. 12AB(5) inserted (with effect in accordance with Sch. 6 para. 6(5) of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 6(4)

[^key-5a9f416ada62cc884c56426f1b7b6582]: Words in s. 12ABA(1) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(3)

[^key-f8f1899561e9525ae198950135d52aac]: S. 12ABZA inserted (with effect in accordance with Sch. 6 para. 8(5) of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 8(3)

[^key-cc6a199cdf7c0210dd0d09b025c93124]: S. 12ABZB inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(2)

[^key-575a4f3776c235e15aa4643735bf862f]: S. 12AC(2)(d) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(4)(a)

[^key-f601ed45f416b851e539c2624f88c3ee]: Words in s. 12AC(3) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(4)(b)

[^key-7b4755467ba68d47b99244bbb8001677]: Words in s. 12AC(4) substituted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(4)(c)

[^key-60ee402d78a04b864dcc61d80eca8b7e]: S. 12AC(5A) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(4)(d)

[^key-8fbe91a6503884f378f9e761d8b94b3e]: Words in s. 12AD heading inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(5)(a)

[^key-f91b4855fa1a22f05cbc275092e80a27]: Words in s. 12AD(1) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(5)(b)(i)

[^key-c5bdc3ca29d217885e599618eb59b8f2]: Words in s. 12AD(1) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(5)(b)(ii)

[^key-f28c22285992ae68b85aa4a757cb844b]: Words in s. 12AD(2) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(5)(c)

[^key-93c33f8630311b32673b74a230f72dff]: Words in s. 28B(2)(b) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(6)

[^key-34a029bc1c9a731d0415459b0ec68860]: Words in s. 30B(1) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(7)

[^key-05a4478969c2bd6bc17f7d26fce3a6b1]: Words in s. 55(8B) substituted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(8)(a)

[^key-e24d269cfbc977c720d99660fea03c37]: Word in s. 55(8C)(c) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 6 para. 10(8)(b)(i)

[^key-c4009b79309427e0ff2b8bd13033e809]: S. 55(8C)(ca) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(8)(b)(ii)

[^key-ac37199882f39aa76db1fb8ea760f33f]: S. 55(8E) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(8)(c)

[^key-85f485145279386f715c6ff9c921a219]: Word in s. 59B(5)(b) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(9)

[^key-1d57c0d40889cf06180e45a5bfe99a0e]: Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 8(5) to the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 8(4)

[^key-bc33c2b513a0e95238eaafeff078a05d]: Words in s. 118(1) inserted (with effect in accordance with Sch. 6 para. 4(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 3(3)

[^key-a82ad2c2f6d6a8523139b6e3a7e44ad4]: Words in Sch. 3ZA para. 7 cross-heading inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(a)

[^key-28c5877a6cf268e74888a4874b81ecf1]: Words in Sch. 3ZA para. 7(1) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(b)

[^key-5c89f7a7248b7215ad62dca5f284fa08]: Words in Sch. 3ZA para. 7(2) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(c)

[^key-73dd3ffbe650ba8b4d374b91fe9fc41f]: Words in s. 7(6) inserted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 2(2)

[^key-9912ea8dde1c4c9e7004306a929eb00b]: Words in s. 91(3)(c) inserted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 2(3)

[^key-3991b22046209da561d327d1abecedc2]: Words in s. 7(6) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(12), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)

[^key-9016165259b5c47f815166e1c01fd41e]: Words in s. 91(3)(c) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 2

[^key-27fe1e9ba8e2027b11072669f4c2f8f8]: S. 55(3)-(8A) excluded by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 608Y(2) (as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4)

[^key-1e5acb14e27be00fd3c8da22783605f7]: S. 56 applied by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 608Q(4) (as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4)

[^key-716f425c002c88ebe6ef9b0fc434d3af]: S. 56(2): power to disapply conferred by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 608Y(3) (as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4)

[^key-9b677f22ae3b0717f1e4d424395f8877]: Act: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)

[^key-71dcb458a85b4537a7b81c373c7f746a]: S. 9ZA applied (with modifications) (with effect in accordance with Sch. 2 para. 24(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 19

[^key-b4a4945b024f4244e67e9965cc15fc56]: S. 9ZB applied (with modifications) (with effect in accordance with Sch. 2 para. 24(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 19

[^key-16a4e88ec3d4c0cdd400ed79427a5f68]: S. 9A applied (with modifications) (with effect in accordance with Sch. 2 para. 24(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 20(7)

[^key-d4510da372edc689ce6e7daa7db58635]: S. 28A applied (with modifications) (with effect in accordance with Sch. 2 para. 24(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 20(7)

[^key-1447a32d206512ed7401ce2fbbbc137d]: Sch. 3ZA para. 1(2) modified (with effect in accordance with Sch. 2 para. 24(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 21(2)

[^key-2f6ad77254bde56f4f71fc32b5f16f01]: S. 28C applied (with modifications) (with effect in accordance with Sch. 2 para. 24(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 22

[^key-846710d02a5e75fa8949640d40787f91]: S. 29 modified (with effect in accordance with Sch. 2 para. 24(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 23

[^key-67a5defd255a0689e5eb12ea6ae7d016]: Sch. 1A para. 5(2)(a) modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 15 para. 60(2)

[^key-008534c7be3960e70abadf2da666a8c4]: Pt. 5 modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 15 para. 94(6)

[^key-0d3df1da0e6d5be2b075aff89af0c85e]: S. 7A omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(2)

[^key-f29ecde2ca6fb18bb8faee15b4c8cf3f]: Ss. 12ZA-12ZN and cross-heading omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(3) (with Sch. 2 para. 32(2))

[^key-a69d9ea2c722f3c3e26685cd56b6841a]: Words in s. 28A(1) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(4)(a)

[^key-691423f3ed16b82e34e36ed3c81905e6]: Words in s. 28A heading omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(4)(b)

[^key-2d0bfb47c9d81ffe1a3fb908777a8861]: S. 28G omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(5)

[^key-7b36d1fa9336e70d08af4fc47b85b4d3]: S. 29(7)(a)(ia) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(6)

[^key-ac84d278c1611b85b12da0b47e1dbbc0]: S. 29A omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(7)

[^key-0fad792d2ec8fae62239cf45624ae76d]: S. 34(1A) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(8)

[^key-c8700d8fcae35171012a718a3eff90e5]: Word in s. 42(11)(a) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(9)(a)

[^key-135638314d321134a4c68c1c961cbf4d]: Words in s. 42(11)(a) inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 25(9)(b)

[^key-db548e27e1da58dfcaf62dd5d4399d05]: S. 59AZA inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 25(10)

[^key-34c8d29e77cfa870cfe63370674bebac]: S. 59AA omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(11)

[^key-0535bfb7ab403e461d9602ace63a0a94]: Words in s. 59B(1)(b) substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 25(12)(a)

[^key-6188f49b31fcf3f616114a1c06d8fbaa]: S. 59B(2A) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(12)(b)

[^key-cf0caafbd09e371997e9085a6f989ed7]: Words in s. 59BA(2)(b) substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 25(13)

[^key-7775701cda1cef288ad32c04cd72907d]: Word in s. 107A(2)(b) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(14)(a)

[^key-dc8f8116c0c41a2a3f9f9085a0796c28]: Words in s. 107A(2)(b) inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 25(14)(b)

[^key-b255b7363006af5144b47fa911e4900c]: Word in s. 107A(3)(c)(i) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 4

[^key-43362bf326dcd39039bca858da93742c]: Words in s. 118 omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(15)

[^key-ca7f9555a54f4d22695d111e5810399d]: Words in Sch. 3ZA para. 1(1) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(a)

[^key-5be4aca20ba08f3759cbf496f6bd7c67]: Words in Sch. 3ZA para. 1(2) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(b)

[^key-5f50bffce79086b5db96cbbaaa1ab74d]: Words in Sch. 3ZA para. 2(1) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(c)

[^key-8344863260138f9a30f3b1c9a72d7479]: Words in Sch. 3ZA para. 2(3) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(d)

[^key-a87f22b9f865b20198f96d7118923849]: Words in Sch. 3ZA para. 3(1) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(e)

[^key-aaa2b6b91dc78739477e7b19729235b1]: Words in Sch. 3ZA para. 5(1) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(f)

[^key-bed912a799768e25c03dd2c30c8ab9d8]: Words in Sch. 3ZB substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(a)

[^key-f40a71b20437640e2ec1c8ee848bfd55]: Words in Sch. 3ZB substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(c)

[^key-2d4bd7fd7e22b1e13f5f0250fdcca1f4]: Words in Sch. 3ZB substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(b)

[^key-d71759346e4eca3af04398747c77a5ae]: Words in s. 59FA substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(c)

[^key-4580c59cdb8021939b3289bb6363aa48]: Words in s. 59FA substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(a)

[^key-0828f6bc831ee4f2df959b52fe180144]: Words in s. 109B substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(a)

[^key-626ebe725b489462f057ed6ab1ba8580]: Words in s. 109E substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(a)

[^key-97a63573d74db9eac0391266f4a1291a]: Words in Sch. 3ZB para. 1(1)(b) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 2(a)

[^key-54b43e120a892dbf3b3537191b178704]: Words in Sch. 3ZB para. 1(5) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 2(b)

[^key-35c1ab4ddf59a25d488d0d6bdd21fed2]: Word in Sch. 3ZB para. 1(6) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 2(c)

[^key-681af92d2484238c1f890915d2ca3e9a]: Words in Sch. 3ZB para. 1(7) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 2(d)

[^key-7a1a9c88fa728bd1cb418dbfa0a64789]: Word in Sch. 3ZB para. 4(4)(b) omitted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 8 para. 3(2)(a)

[^key-6ea6fa9cc03eb5e34185c02ed0c1ae8a]: Sch. 3ZB para. 4(4)(d) and preceding word inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 3(2)(b)

[^key-b4b1d8073e13101445c4d09214df0dc7]: Comma in Sch. 3ZB para. 4(6) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 3(3)(a)

[^key-140796d3438971523ba5da78921a3547]: Words in Sch. 3ZB para. 4(6) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 3(3)(b)

[^key-22e03a7babedca7c7c855c2395fdafaf]: Words in Sch. 3ZB para. 8(1)(a) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 4(a)

[^key-a5208ea0953a976c02ba122baa08a578]: Words in Sch. 3ZB para. 8(1)(c) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 4(b)

[^key-a52b785e85fab3d5d2a5f2a4e53a08a2]: Word in Sch. 3ZB para. 10(1)(b) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 5(2)

[^key-3b1b80993981a511ff14f979b8e87794]: Sch. 3ZB para. 10(2A) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 5(3)

[^key-c2f123264caba854f373595ebfa03bec]: Sch. 3ZB para. 10(3)(c) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 5(4)

[^key-e7b22498636793e13bdacfb694023ceb]: Sch. 3ZB para. 10(4) omitted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 8 para. 5(5)

[^key-1c78674d885479bfd89b691703a80db8]: Sch. 3ZB para. 10(5) omitted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 8 para. 5(5)

[^key-ddb60479f456b976e37fe3e4dfe0ebf4]: Sch. 3ZB para. 2(3)(b) omitted (with effect in accordance with Sch. 8 para. 9(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 8 para. 9(4)(a)

[^key-3a815d323597a126f637823dbc0c5e69]: Word in Sch. 3ZB para. 3(2)(a) omitted (with effect in accordance with Sch. 8 para. 9(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 8 para. 9(4)(b)(i)

[^key-57d4ebc895140b89a6f2396ec83e74ef]: Words in Sch. 3ZB para. 3(2)(c)(ii) omitted (with effect in accordance with Sch. 8 para. 9(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 8 para. 9(4)(b)(ii)

[^key-f219dddf26243b2c250f01e5653756c5]: Sch. 3ZB paras. 11-14 and cross-headings substituted for Sch. 3ZB paras. 11-17 (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 6

[^key-e3c6d4e55ae9e1ccb3f2fa37be4dac8f]: Word in Sch. 3ZB para. 2(3)(e) inserted (with effect in accordance with Sch. 8 para. 10(5) of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 10(4)(a)(i)

[^key-7b5d224d140ac8791e3d04c71715afe6]: Sch. 3ZB para. 2(3)(g) and preceding word omitted (with effect in accordance with Sch. 8 para. 10(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 8 para. 10(4)(a)(ii)

[^key-35955634adcfc0cdd7e2a6baa23d9408]: Words in Sch. 3ZB para. 3(2)(c)(i) omitted (with effect in accordance with Sch. 8 para. 10(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 8 para. 10(4)(b)

[^key-ff13d69b1354d98a9572ee18a22e3b56]: S. 59BB inserted (with effect in accordance with Sch. 7 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 7 para. 1

[^key-310d9757e9722c56524a3ebae96a85bc]: Sch. 3ZAA inserted (with effect in accordance with Sch. 7 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 7 para. 2

[^key-0a45986f548857a60bd42476476d8437]: S. 8C inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 22

[^key-ae3f1f8a01ad35effe156bb5405cf4f1]: S. 36A inserted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2019 (c. 1), s. 80(2)

[^key-9b12253977d233ce648d680ef57d9d47]: Words in s. 37A inserted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2019 (c. 1), s. 80(3)

[^key-cf49fe4102d55a4cf0b4380a4590a7ce]: Words in s. 40(1) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2019 (c. 1), s. 80(4)

[^key-5b316bf921a028969688b0139c9c1f90]: Words in s. 98 omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(a)

[^M_C_3096de76-a3e4-4704-81a1-ea8c228750c0]: Act modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 2 para. 24(3)

[^key-3c62487e018ef95050c11cea677d4428]: S. 87A applied (with modifications) (with effect in accordance with reg. 1(2) of the affecting S.I.) by The Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175), regs. 1(1), 7 (as amended by S.I. 2011/1785, regs. 1(1)(2), 10; and (1.4.2019) by S.I. 2017/1072, regs. 1(1), 9 (with reg. 1(2)))

[^key-1f69bba0aa0fdf85e8f4cd252b948e16]: Pt. 5 applied (25.4.2019) by The Pension Schemes (Information Requirements Repayment of Overseas Transfer Charge) Regulations 2019 (S.I. 2019/774), regs. 1, 5

[^key-e7f6724b87ac8f959643dc554902ae43]: Pt. 6 applied (with modifications) (E.W.S.) (6.4.2020) by The Statutory Parental Bereavement Pay (Administration) Regulations 2020 (S.I. 2020/246), regs. 1, 8(4)

[^M_F_73be0ac4-0b0b-4bb4-d850-f790863c190c]: S. 70(3) ceases to have effect (with effect in accordance with s. 199(2)(3) of the amending Act) by virtue of Finance Act 1994 (c. 9), Sch. 19 para. 21(2); S.I. 1998/3173, art. 2

[^M_C_19194b88-00d1-4a0e-b987-9cba56b30591]: S. 12D power to amend conferred (retrospective) by Finance Act 2019 (c. 1), s. 87(3)(5)(b) (with s. 87(4))

[^M_F_b26a3b8d-e712-48f3-f82c-c98a6787d150]: S. 12D and cross-heading inserted (retrospective) by Finance Act 2019 (c. 1), s. 87(1)(3) (with s. 87(4))

[^key-40f89991268133e2e551cd98c0da555d]: Pt. 6 applied (E.W.S.) (26.5.2020) by The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) Regulations 2020 (S.I. 2020/512), regs. 1, 11(4)

[^key-ca8150cff86700b37c27da63d02898ab]: Pt. 6 applied (N.I.) (26.5.2020) by The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) (Northern Ireland) Regulations 2020 (S.I. 2020/513), regs. 1, 11(4)

[^key-d0fddfb7eadd90c6e9d9364a7c371fb3]: Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)

[^key-1e7e00dc2f616a0f0176f2a0fc1c2141]: S. 34 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(2)

[^key-b67048f225ad2f1342caf18de18f8eb2]: S. 36 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(2)

[^key-db544d8b60a91a5d84a2717516bade36]: Pt. 9 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(3)

[^key-e0cb292442314776cbf6089513800689]: S. 36(1A)(b) modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 12(6)

[^M_C_687a92fe-79ca-4395-9e30-7c34b7006457]: Pt. 5A applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(2)

[^M_C_0ea3d4a8-dfe3-4445-d5fe-1d4195dddfea]: S. 8 modified (1.4.2000) by S.R. 2000/121, reg. 17(1)

[^M_F_fafe7b9e-74ca-41b6-f7ae-a92517a3df1a]: S. 12ABZAA inserted (retrospective) by Finance Act 2020 (c. 14), s. 104(1)(2) (with s. 104(3))

[^M_F_f2219b59-d205-4f13-fe2a-efbed11a4fb4]: Sch. 3ZC inserted (retrospective and with effect in accordance with Sch. 7 para. 4(1)(a) of the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 2

[^M_F_436fe772-1473-42ef-9d35-c4619ea331ff]: S. 59FB inserted (retrospective and with effect in accordance with Sch. 7 para. 4(1)(a) of the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 1

[^M_C_c488df07-43c8-420d-ef4d-1c9434490153]: Sch. 3ZC para. 5(a) modified (retrospective and with effect in accordance with Sch. 7 para. 4(1)(a) of the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 4(2)

[^key-9c0baa659a8d3ef91f9a21ed2d18e642]: Words in s. 12A cross-heading inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 2(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a68058b04b9d8017168c88a0307b18fd]: Words in s. 12A heading inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 2(3)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-ed3ab27ffd9725259700043a6ccaec47]: S. 12A(10) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 2(3)(e) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-c8b20d65ba94316811e71b7490bf8cc1]: S. 12A(1) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 2(3)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-b97a312c47d7675bc7da814896a13c19]: Words in s. 12A(3) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 2(3)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-067e5abc07a7f95dd71326077b2446fd]: Words in s. 12A(8) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 2(3)(d) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-bb3bff2a10a1bca1410e6894cd4257bc]: Words in s. 98B heading inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 2(4)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-754447d831144388bb629a7df172635b]: S. 98B(1) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 2(4)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-de02b698916475d0ecbc31790e3988f8]: Pt. 6 applied (with modifications) (6.4.2021) by S.I. 2003/2682 reg. 97LH (as inserted by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020 (S.I. 2020/1150), regs. 1, 3)

[^key-42c3c51a84c5169a31beeedde105b367]: Pt. 5 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2005/2045, reg. 24L(14) (as inserted by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021 (S.I. 2021/321), regs. 1(1), 10)

[^key-cad60a6f11f46da4d9cf33960b257463]: Pt. 6 applied (with modifications) (6.4.2021 immediately after S.I. 2020/1150 comes into force) by SI 2001/1004 Sch. 4 para. 29LH (as inserted by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(2), 3(3))

[^key-0af2dab2fe355648b44a53d2eb7f0cb2]: Pt. 5 applied (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 236E(6) (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 1)

[^key-7fe2ce07aafd195296d112e0cac97c55]: Words in s. 98 inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 13

[^key-fff31581e45f9caa68d76438c060d404]: Word in s. 98(4A)(b) omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2021 (c. 26), s. 34(2)(a)

[^key-fa8b06961f68ae67154d4fc5a8ece996]: S. 98(4DA) omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2021 (c. 26), s. 34(2)(b)

[^key-5a2f759d1c6e4644648f71f9b2ea7355]: Act applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), reg. 2, Sch. 3 paras. 2, 3 (with reg. 5) (as amended (4.1.2024) by S.I. 2023/1399, regs. 1(2), 4)

[^key-243b88bdc3b0c77c4ba05c350092c318]: Pt. 6 applied (with modifications) (E.W.S.) (14.1.2022) by The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (S.I. 2022/5), regs. 1, 11(4)

[^key-9a823b86107c1b283e07e279f5aaa4ba]: Pt. 6 applied (with modifications) (N.I.) (14.1.2022) by The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 (S.I. 2022/9), regs. 1, 11(4)

[^key-62652607de1c1edef330fa9d8ac3ee24]: Ss. 47C-57 applied (temp. until 30.4.2024) (with modifications in respect of s. 55) by Finance Act 2022 (c. 3), Sch. 10 para. 21(3)(4) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))

[^key-73c50b86e8c97946e1580f2fc188a7f3]: Act modified (with effect in accordance with s. 51 of the amending Act) by Finance Act 2022 (c. 3), s. 45(4)

[^key-17ce90b2cfc90c51efc1efd60dba37dc]: S. 59D(5) modified (with effect in accordance with s. 51 of the amending Act) by Finance Act 2022 (c. 3), s. 51(7)

[^key-27fd7b15e35f403cd478c5e860997b45]: Sch. 1A para. 2 applied (with modifications) (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 25(4)

[^key-2dbd497ade25353f4f158f3220fa3a69]: Sch. 1A para. 2A applied (with modifications) (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 25(4)

[^key-c8bdfd02f56a1c265315c7b8ab89ac3e]: Sch. 1A applied (with modifications) (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 25(5)

[^key-68a548ae3e19930519e4c50e15247be0]: S. 115 applied (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 31(1)

[^key-217df39c1edcb7f6023c56a68c1d5153]: S. 108 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 5(a)

[^key-bd171f1fc7e22b2c503b531dd64dcd65]: S. 114 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 5(b)

[^key-761c25ea93a0fecffa8dcdc98ef4567c]: S. 115 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 5(c)

[^key-625c673c2dd176c92ac90e346f85bbde]: S. 108 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 14(a)

[^key-0bcf6d5c471e86889a7ec44fb5176c74]: S. 114 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 14(b)

[^key-11fc462a4dbbae8ea405763f9d134a05]: S. 115 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 14(c)

[^key-c5924372ebf89578b999844668cd209a]: Words in s. 7(2A) inserted (with effect in accordance with s. 98(5) of the amending Act) by Finance Act 2022 (c. 3), s. 98(2)(a)

[^key-acb31c4d83f4ce20830b6a326f9800c6]: Words in s. 7(2A) omitted (with effect in accordance with s. 98(5) of the amending Act) by virtue of Finance Act 2022 (c. 3), s. 98(2)(b)

[^key-6b7e7ad428623b655984a5a42ce5c2b0]: Words in s. 7(3)(c) substituted (with effect in accordance with s. 98(5) of the amending Act) by Finance Act 2022 (c. 3), s. 98(3)

[^key-97a2905c917240b4c759f280d3fd74f8]: S. 7 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 12(1)-(5) (as amended (with effect in accordance with s. 98(5) of the amending Act) by Finance Act 2022 (c. 3), s. 98(4))

[^key-e65fc534c613dc1bec4032dd9fe09f16]: S. 29(1)(a) substituted (with effect in accordance with s. 97(3) of the amending Act) by Finance Act 2022 (c. 3), s. 97(1)

[^key-08022907bb52e485619a469200855392]: Pt. 5 applied (in relation to relevant returns that are required to be made on or after 1.4.2022) by Finance Act 2022 (c. 3), Sch. 17 para. 24(6)

[^key-db218421b67905c537a15a25cae9862e]: S. 108 applied (in relation to relevant returns that are required to be made on or after 1.4.2022) by Finance Act 2022 (c. 3), Sch. 17 para. 29(a)

[^key-d3e7b01e405b69f1dbbed3c9c390c1aa]: S. 114 applied (in relation to relevant returns that are required to be made on or after 1.4.2022) by Finance Act 2022 (c. 3), Sch. 17 para. 29(b)

[^key-cc6a8be2e12e2a4838c3d4ed22d877e9]: S. 115 applied (in relation to relevant returns that are required to be made on or after 1.4.2022) by Finance Act 2022 (c. 3), Sch. 17 para. 29(c)

[^key-af51e1e002b94b7b29a220e718f6f147]: S. 59E(11)(e) inserted (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 1(2)

[^key-75eaa2a1228700e6693df9e52940daec]: Word in s. 59F(6)(b) omitted (in relation to accounting periods beginning on or after that 1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 1(3)(a)

[^key-ec2259a383b275844808050cd01ba6c7]: S. 59F(6)(d) and word inserted (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 1(3)(b)

[^key-6a88be30ac869e15f558a675e75ed782]: Pt. 6 applied (with modifications) (N.I.) (6.4.2022) by The Statutory Parental Bereavement Pay (Administration) Regulations (Northern Ireland) 2022 (S.R. 2022/169), regs. 1, 8(4)