Taxes Management Act 1970

[^c845408]: See—Finance Act 1981 (c. 35), s.134, Sch.17 para.18—application of this section to the special tax on banking deposits. Finance Act 1982(c. 39), s.156, Sch.21 para.4(1)—application of s.54 to the tribunal under Finance Act 1970 s.463 in relation to functions transferred by s.156. Finance (No. 2) Act 1987 (c. 51), s. 84(7)—nothing in s. 55 applies to appeals against assessments under Finance (No. 2) Act 1987 s. 84. Income and Corporation Taxes Act 1988 (c. 1), s. 705(7)—agreement as to operation of s. 703 advance corporation tax taken into account in tax avoidance counteraction notice) requires agreement of all companies concerned.

[^c845416]: Finance Act 1982 (c. 39), s.68(1) in relation to notices of assessment issued after 30 July 1982

[^c845417]: Finance Act 1989 (c. 26), s. 156(2)(a) for tax charged by any assessment notice of which is issued after 30 July 1982

[^c845418]: S. 55(3)(4) modified by Income and Corporation Taxes Act 1988 (c. 1), s. 10(5) S. 55(3)(4) restricted by Income and Corporation Taxes Act 1988 (c. 1), s. 306(8)

[^c845419]: Finance Act 1982 (c. 39), s.68(2)(3) in relation to notices of assessment issued after 30 July 1982

[^c845420]: S. 55 modified by Income and Corporation Taxes Act 1988 (c. 1), Sch. 27 para. 19(3)

[^c845422]: Finance Act 1989 (c. 26), s. 156(2) in relation to tax charged by any assessment notice of which is issued after 30 July 1982

[^c845425]: Finance Act 1989 (c. 26), s. 156(2)(c) in relation to tax charged by any assessment notice of which is issued after 30 July 1982

[^c845428]: S. 55 substituted by Finance (No.2) Act 1975 (c. 45), s. 45(1) in relation to appeals against assessments notices of which were issued after31July1975.

[^c845447]: S. 56 applied (6.4.1990) by The Lloyd’s Underwriters (Tax) (1987—88) Regulations 1990 (S.I. 1990/627), regs. 1, 9 S. 56 applied (19.4.1991) by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 7(4)

[^c845448]: S. 56 applied (28.3.1992) by The Lloyd’s Underwriters (Tax) (1989—90) Regulations 1992 (S.I. 1992/511), reg. 7(4)

[^c845466]: S. 56 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) S. 56 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[^c845481]: Words in s. 57(1)(a) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(2) (with ss. 60, 101(1), 171, 201(3)).

[^c845482]: S. 57(1)(d) modified by Finance Act 1974 (c. 30), s. 47, Sch.10 para. 5(5)

[^c845483]: Repealed, as regards disposals after 22 July 1970, by Finance Act 1971 ss.55 and 69(7) and Sch.14, Part III, subject to Finance Act 1971, s.55 and Sch.9.

[^c845486]: Words omitted repealed (for 1979-80 et seq.) by Capital Gains Tax Act 1979 (c. 14), s. 158, Sch. 8

[^c845488]: S. 57A added by Development Land Tax Act 1976 (c. 24), Sch. 8 para. 16. Development Land Tax Act 1976 repealed by Finance Act 1985 s.98(6), Sch. 27 Pt. X.

[^c845490]: S. 57B repealed and superseded (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 76, 82, Sch. 16 paras. 4, 5, Sch. 18 Pt.IX

[^c845330]: Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3) Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

[^c845331]: Pt. 5 applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))

[^c845333]: Pt. 5 applied (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(10)

[^c845334]: Pt. 5 applied by Income and Corporation Taxes Act 1988 (c. 1), s. 248(3) Pt. 5 applied (1.10.1982) by The Income Tax (Interest Relief) Regulations 1982 (S.I. 1982/1236), reg. 14(5) Pt. 5 applied (26.10.1987) by The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987 (S.I. 1987/1749), reg. 9(5) Pt. 5 applied (29.10.1987) by The Personal Pension Schemes (Provisional Approval) Regulations 1987 (S.I. 1987/1765), reg. 6(4) Pt. 5 applied (1.7.1988) by The Personal Pension Schemes (Relief at Source) Regulations 1988 (S.I. 1988/1013), reg. 11(5) Pt. 5 applied (9.1.1990) by The Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989/2387), regs. 14, 17

[^c845510]: S. 60 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

[^c845511]: S. 60 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[^c845512]: S. 61 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

[^c2353389]: Words in s. 61(1) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(2)(7); S.I. 1994/87, art. 2

[^c2353391]: Words in s. 61(2) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(3)(7); S.I. 1994/87, art. 2

[^c2353393]: Words in s. 61(4) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(4)(7); S.I. 1994/87, art. 2

[^c2353395]: Words in s. 61(5) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(5)(a)(7); S.I. 1994/87, art. 2

[^c2353397]: Words in s. 61(5) omitted (1.2.1994) by virtue of Finance Act 1989 (c. 26), s. 152(5)(b)(7); S.I. 1994/87, art. 2

[^c2353399]: Words in s. 61(5) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(5)(c)(7); S.I. 1994/87, art. 2

[^c2353401]: Words in s. 61(5) omitted (1.2.1994) by virtue of Finance Act 1989 (c. 26), s. 152(5)(d)(7); S.I. 1994/87, art. 2

[^c2353403]: S. 61(6) added (1.2.1994) by Finance Act 1989 (c. 26), s. 152(6)(7); S.I. 1994/87, art. 2

[^c845514]: Words in s. 62(1) substituted by Finance Act 1989 (c. 26), s. 153(2).

[^c845517]: S. 62(1A) inserted by Finance Act 1989 (c. 26), s. 153(3).

[^c845518]: Words in s. 62(2) substituted by Finance Act 1989 (c. 26), s. 153(4).

[^c845521]: A development land tax provision added by Development Land Tax Act 1976 (c. 24) Sch.8 para.17. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[^c845528]: Words in s. 64(1) substituted by Finance Act 1989 (c. 26), s. 155(2)(a).

[^c845529]: Words in s. 64(1) substituted by Finance Act 1989 (c. 26), s. 155(2)(b)(c).

[^c845531]: S. 64(1A) inserted by Finance Act 1989 (c. 26), s. 155(3)

[^c845532]: Words in s. 64(2) substituted by Finance Act 1989 (c. 26), s. 155(4)(a)(b).

[^c845534]: A development land tax provision added by Development Land Tax Act 1976 (c. 24) Sch.8 para.18. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[^c845540]: S. 65: power exercised (11.9.1989) by S.I. 1989/1300.

[^c845544]: Finance Act 1984 (c. 43), s. 57(1).

[^c845545]: S. 65(5): power exercised (16.7.1991) by S.I.1991/1625.

[^c845546]: Finance Act 1984 (c. 43), s.57(1)(c).

[^c845557]: S. 66 extended by S.I. 1991/724, art. 2(1)(f)

[^c845558]: Words in s. 66(1) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I

[^c845561]: S. 66(2A) repealed by S.I. 1991/724, art. 2(8), Sch. Pt. I

[^c845562]: S. 66(3) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I

[^c845563]: S.I. 1980/397 (N.I.3), art 68(2), Sch. 1 Part II with effect from 19 April 1980.

[^c845564]: S. 66 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) S. 66 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits)

[^c845566]: Sheriff's small debt court abolished from 1 September 1976 by Sheriff Courts (Scotland) Act 1971 (c.58), s.35(2). Words omitted repealed by Finance Act 1976 (c. 40), s.58(1), Sch.15 Part III from that date..

[^c845570]: S. 68 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) S. 68 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).

[^c845571]: S. 69 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

[^c845573]: S. 69 applied (with modifications) by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).

[^c845574]: S. 70 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) S. 70 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[^c845580]: Finance Act 1989 (c. 26), s. 160(3).

[^c845509]: Pt. 6 applied by The Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530), reg. 11(3)

[^c845585]: S. 71 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[^c845590]: S. 74 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[^c845591]: S. 75 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[^c845592]: Words omitted repealed (for 1973—74 et seq.) by Finance Act 1971 (c. 68), ss. 37, 38, Sch.14 Part II.

[^c845593]: S. 77A added by Development Land Tax Act 1976 (c. 24) Sch.8 para.19. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[^c845623]: S. 85A added by Development Land Tax Act 1976 (c. 24) Sch.8 para.20. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[^c845766]: S. 86 applied (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para. 6(1)

[^c845801]: S. 86A added byDevelopment Land Tax Act 1976 (c. 24) Sch.8 para.21. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[^c845860]: S. 87A inserted by Finance (No. 2) Act 1987 (c. 51), ss. 85, 95(2)

[^c845863]: Words in s. 87A substituted by Finance Act 1989 (c. 26), s. 179(1)(b); S.I. 1989/1298.

[^c845865]: 1882 c. 61.

[^c845866]: Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 29 para. 10(4)(b).

[^c845867]: Words in s. 87A(3) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(9) (with ss. 60, 101(1), 171, 201(3))

[^c845871]: S. 87A(4A) inserted (27.7.1993) by 1993 c. 34, s. 170, Sch. 18 para.1

[^c845874]: S. 87A(6)(7) substituted (27.7.1993) for s. 87A(6) by 1993 c. 34, s. 120, Sch. 14 para. 4(2)

[^c845946]: S. 90 applied (27.7.1993) by 1993 c. 34, s. 173, Sch. 19 Pt. II para.11(5)

[^c845947]: S. 90 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

[^c845986]: S. 91(1A)(1B) inserted (23.7.1987 with effect with respect to accounting periods ending after 30.9.1993) by 1987 c. 51, s. 86(5)(7); S.I. 1992/3066, art.2(2)(a).

[^c845987]: Words in s. 91(1B) inserted (27.7.1993) by 1993 c. 34, s. 120, Sch. 14 para.5

[^c845989]: Amended in relation to development land tax byDevelopment Land Tax Act 1976 Sch.8 para.24and amendment repealed by1985 s.98(6)andSch.27 Part X.

[^c845990]: S. 91(2A) added (23.7.1987 with effect with respect to accounting periods ending after 30.9.1993) by 1987 c. 51, s. 86(6)(7); S.I. 1992/3066, art.2(2)(a).

[^c845991]: Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 10(6).

[^c845993]: Words omitted repealed for 1973—74 et seq. by Finance Act 1971 ss. 37, 38, Sch.6 para.88, Sch.14 Part II.

[^c845997]: Finance Act 1971 (c. 68), ss.37, 38, Sch.6 para.88, with effect for 1973—74 et seq.

[^c845999]: S. 91 excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 306

[^c846000]: S. 91A added by Development Land Tax Act 1976 (c. 24) Sch.8 para.25. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[^c846001]: S. 92 modified by Finance (No. 2) Act 1987 (c. 51), s. 86(3)

[^c845624]: Pt. IX applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by Finance Act 1993 (c. 34), s. 122(2)(3)

[^c845625]: Pt. IX modified by The Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530), reg. 11(3)

[^c846064]: S. 97A inserted by Finance Act 1988 (c. 39), s. 129 (s. 97A(a) has effect for the year 1988-89 and subsequent years, and s. 97A(b) has effect for accounting periods ending after 31 March 1989).

[^c846193]: S. 98 applied (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 173(4), Sch. 1 para. 6(7) S. 98 applied (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1 para. 6(7)

[^c846194]: S. 98 amended (27.7.1993) by 1993 c. 34, s. 187(8)

[^c846195]: S. 98 applied (with modifications) (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(12)(13)

[^c846196]: Finance Act 1990 (c. 29), s. 68(3)(a) for transactions carried out on or after 1 July 1990.

[^c846197]: Finance Act 1989 (c. 26), s. 164(2), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

[^c846200]: Finance Act 1989 (c. 26), s. 164(3), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

[^c846202]: Finance Act 1989 (c. 26), s. 164(4), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

[^c846203]: S. 98 applied (with modifications) by Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1). S. 98 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[^c846205]: Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(a)and 187and Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989.

[^c846210]: Repealed by Finance Act 1988 (c. 39), s. 148and Sch. 14 Part VI in relation to acquisitions on or after 26 October 1987.

[^c846213]: Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(c), 187, Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989.

[^c846220]: Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(b)(i) (with ss. 60, 101(1), 171, 201(3)).

[^c846222]: Repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

[^c846226]: Repealed by Finance Act 1989 (c. 26), s. 187and Sch. 17 Part Von and after 27 July 1989.

[^c846227]: Words in s. 98 Table repealed (16.7.1992 with application in relation to claims made after 16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 28, 82, Sch. 18 Pt.VII.

[^c846230]: Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(i) (with ss. 60, 101(1), 171, 201(3)).

[^c846231]: Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(ii) (with ss. 60, 101(1), 171, 201(3)).

[^c846233]: Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(iii) (with ss. 60, 101(1), 171, 201(3)).

[^c846236]: Finance Act 1989 (c. 26), s. 73(9).

[^c846242]: Table substituted by Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 9 (see also Finance Act 1988 (c. 39), Sch. 14 Part VI).

[^c846254]: S. 98B inserted (on and after 1 July 1989) by Finance Act 1990 (c. 29), s. 69, Sch. 11 para. 3(1)

[^c2172543]: S. 99A inserted (25.7.1991) by Finance Act 1991 (c. 31),, s. 82

[^c846258]: Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12) Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12) S. 100 restricted (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1, para. 7(4)(b)

[^c846259]: S. 100(2)(e) and preceding word inserted by Finance Act 1990 (c. 29), s. 69, Sch. 11 para. 3(1) on and after 1 July 1989.

[^c846260]: Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992, ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12) Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12)

[^c846261]: Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12) Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12)

[^c846262]: Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) 1992 (c. 7), ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12) Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12)

[^c846263]: Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12) Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12)

[^c846267]: S. 101 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

[^c846270]: Finance Act 1989 (c. 26), s. 168(4).

[^c846274]: S. 103 substituted by Finance Act 1989 (c. 26), s. 169.

[^c846276]: S. 104 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

[^c846278]: S. 104 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[^c846280]: Finance Act 1989 (c. 26), s. 149(5)but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983.

[^c846283]: Finance Act 1989 (c. 26), s. 168(5)(b).

[^c846284]: S. 105 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) S. 105 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[^c846285]: Finance Act 1989 (c. 26), s. 168(5)(c).

[^c846286]: S. 107(1)-(3) applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) S. 107 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[^c846006]: Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

[^c846007]: Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

[^c846293]: S. 108 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

[^c846294]: Words in s. 108(1) inserted (27.7.1993) by 1993 c. 34, s. 120, Sch. 14 para.7

[^c846298]: S. 108 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

[^c846311]: S. 109 substituted (in relation to times after 5 April 1973) by Finance Act 1972 (c. 41), s. 111, Sch. 24 para. 13 (subject to s. 111(3)).

[^c846320]: S. 112 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

[^c846321]: A development land tax provision added by Development Land Tax Act 1976 Sch. 8 para. 31. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[^c846322]: S. 112 applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

[^c846323]: Finance Act 1989 (c. 26), s. 168(6).

[^c846336]: S. 113(1A)(1B)(3) applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

[^c846337]: S. 113(1B)(3) applied by The Lloyd’s Underwriters (Tax) (1987—88) Regulations 1990 (S.I. 1990/627), reg. 8 S. 113(1B)(3) applied (19.4.1991) by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 6 S. 113(1B) applied (28.3.1992) by The Lloyd’s Underwriters (Tax) (1989—90) Regulations 1992 (S.I. 1992/511), reg.6

[^c846338]: S. 113(1B) applied (with modifications) (23.3.1993) by The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993 (S.I. 1993/415), regs. 1(1), 6

[^c846339]: Finance Act 1970 (c. 24), s.18, Sch. 4, para. 10.

[^c846342]: Finance Act 1989 (c. 26), s. 168(7)(a).

[^c846346]: Finance Act 1989 (c. 26), s. 168(7)(b).

[^c846351]: Finance Act 1989 (c. 26), s. 160(5).

[^c846355]: S. 114 applied by See Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

[^c846358]: S. 115(1)-(3) applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

[^c846361]: See Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) (Oil Taxation Acts) regarding modification in relation to petroleum revenue tax and supplementary petroleum duty

[^c846362]: (Receipts, etc. exempt from stamp duty.)Repealed byFinance Act 1970 s.36(8)andSch.8 Part V,as from1February1971.

[^c846363]: See theNorthern Ireland Constitution Act 1973 (c.36), s.40andSch.5 para.1—includes, from appointed day, a Measure of the Northern Ireland Assembly.

[^c846458]: Words in s. 118(1) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(a) (with ss. 60, 101(1), 171, 201(3))

[^c846462]: Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 32.

[^c846464]: Words omitted related to development land tax. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X

[^c846470]: Development Land Tax Act 1976 s.41, Sch.8 para. 32. Repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X in respect of disposals taking place on or after 19 March 1985.

[^c846472]: S. 118(1) applied in part by Income and Corporation Taxes Act 1988 (c. 1), s. 754(9)

[^c846473]: Words in s. 118(1)(b) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by virtue of Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(b) (with ss. 60, 101(1), 171, 201(3))

[^c846474]: A development land tax provision added by Development Land Tax Act 1976 Sch.8 para.32. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[^c846475]: Definition in s. 118(1)(b) inserted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(c) (with ss. 60, 101(1), 171, 201(3))

[^c846476]: S. 118(1)(2) applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) S. 118(1)-(3) applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

[^c846478]: Finance (No. 2) Act 1987 (c. 51), s. 94.

[^c846479]: S. 118(2) proviso repealed by Finance Act 1970 s.36(8), Sch.8 Part VII.

[^c846519]: Words in s. 119(4) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(2) (with ss. 60, 101(1), 171, 201(3))

[^c846521]: A development land tax provision added by Development Land Tax Act 1976 Sch.8 para.33. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[^c846579]: Sch. 4 para. 8 repealed by Finance Act 1982 (c. 39), s.157, Sch.22 Part X.

[^c846581]: Sch. 4 para. 9(1) repealed by Finance (No.2) Act 1975 (c. 45), s. 75, Sch.14 Part III in relation to tax charged by assessments notice of which was issued after 31 July 1975.

[^c846585]: Sch. 4 para. 13 repealed by Judicature (Northern Ireland) Act 1978 (c.23), s.122, Sch.7 on and after 18 April 1979; S.I. 1978/422.

[^key-736a559bb628b5c4ebb644f8c6bcb542]: Act applied (with modifications) (with effect for the year of assessment 1991-92 in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(1) (with regs. 3(2), 4-7)

[^key-ab3f4e0b17c21649f1b257db0115eaf7]: S. 34(1) applied (with modifications) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(2), Sch.

[^key-e69c980fcbf2606e176ebaa8d2e7d439]: S. 40(1)(2) applied (with modifications) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(2), Sch. 1

[^key-fa02bc46de945a1bbfa62d88dd03942b]: S. 43(1) modified (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 9, Sch. 2

[^M_F_9b5c2b46-d6fb-437c-ca39-c7f70f1be7ba]: Ss. 41A, 41B, 41C and cross-heading inserted (with effect in relation to accounting periods ending after the day appointed for the purposes of s. 10 of the Taxes Act 1988) by Finance Act 1990 (c. 29), s. 95 (with s. 96)

[^M_F_621607e1-457a-402b-8863-44399d3cb9f7]: Ss 37, 38, 39 repealed by Finance Act 1989 (c. 26), ss. 149(2), 187, Sch. 17 Pt. VIII (but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983)

[^M_F_a5359364-fee2-4351-f9bd-8d42fde77ed2]: Ss 37, 38, 39 repealed by Finance Act 1989 (c. 26), ss. 149(2), 187, Sch. 17 Pt. VIII (but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983)

[^M_F_85c90dfc-ac6d-4b71-dd99-f93f7a09d125]: Ss 37, 38, 39 repealed by Finance Act 1989 (c. 26), ss. 149(2), 187, Sch. 17 Pt. VIII (but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983)

[^M_F_7f64c328-758f-40db-bc14-e656d6ec05b7]: S. 41 repealed by Finance Act 1989 (c. 26), ss. 149(2), 187, Sch. 17 Pt. VIII (but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983)

[^M_F_448be4e5-e7c1-4eb7-a94b-e90174aaa02b]: S. 59 repealed by Finance Act 1988 (c. 39), ss. 134(2), 148, Sch. 14 Part IX from 3 April 1989; S.I. 1989/473

[^M_C_ba219d38-83af-4e0e-df31-e5a5748d0a9a]: S. 69 modified by Finance Act 1989 (c. 26), s. 157(5)

[^M_F_588e228f-ff3a-473a-89ae-951ba07878e5]: S. 70(5) repealed by Finance Act 1989 (c. 26), s. 187, Sch. 17 Part VIII

[^M_F_3db1c105-479f-4170-f5ed-1991373b172e]: S. 89 repealed (18.8.1989) by Finance Act 1989 (c. 26), ss. 178(7), 187(1), Sch. 17 Part X

[^M_F_61276f1c-c08f-4f3b-bf32-c0d4ff7a53d4]: Words in s. 91(2) added (23.7.1987 with effect with respect to accounting periods ending after 30.9.1993) by 1987 c. 51, s. 86(6)(7); S.I. 1992/3066, art.2(2)(a).

[^M_F_6f8cee35-c111-42ac-9f5f-5a0c7874c9d3]: Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167

[^M_F_5bcd69b9-de68-40d8-abae-9f0a1cfe8b26]: S. 109(3A) inserted (with effect with respect to loans or advances made (or treated as made) in any accounting period ending after 30.9.1993) by Finance (No. 2) Act 1987 (c. 51), s. 91(3) (with s. 91(4)); S.I. 1992/3066, art. 2(2)(a)

[^M_C_27f76143-9d18-4165-f626-6d492732eaf4]: S. 113(1A)(3) applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

[^M_F_dac9c097-1430-4749-e637-d8f2ce1145df]: Capital Gains Tax Act 1979 (c. 14), s.157(2), Sch.7 para.8 for 1979—80 et seq.

[^M_F_11aeba3d-70ed-48d4-eff7-ac33f001de8e]: Words in s. 118 repealed by Finance Act 1989 (c. 26), s. 187, Sch. 17 Part VIII (but does not affect the making of assessments for years before 1983-84 or accounting periods ending before 1 April 1983)

[^M_F_a1f3fe2a-c02a-4342-80e3-727b3040648b]: Repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^M_F_50510a8f-d6b9-4818-903a-c76337b7c7cb]: Capital Gains Tax Act 1979 (c. 14), s.157(2), Sch.7 para.8 for 1979—80 et seq.

[^key-f808c079ad993244ff05aeef79c3631f]: S. 113(1B) applied (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 6

[^key-c7334feb4b80d119abb7fc438dc1909f]: S. 86 modified by Income and Corporation Taxes Act 1988 (c. 1), s. 767B(1)(a) (as inserted (with effect in accordance with s. 135(6) of the amending Act) by Finance Act 1994 (c. 9), s. 135(1)(6))

[^key-7c522ec8351c62c8212b33257f58108e]: S. 87A modified (3.5.1994) by Finance Act 1994 (c. 9), s. 250(4)(5)

[^key-b8001ab9d2a2d33703026e73121b111d]: S. 7 substituted (with effect as respects the year 1995-96 and subsequent years of assessment) by Finance Act 1994 (c. 9), s. 199(2)(3), Sch. 19 para. 1(1)(2); S.I. 1998/3173, art. 2

[^key-e31d5dda2e2cb224ad0f25c175c34800]: S. 8(1)-(1C) substituted for s. 8(1) (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 178(1); S.I. 1998/3173, art. 2

[^key-58b20bb2e9861b788f658e6245e0d42c]: S. 8A(1)(1A) substituted for s. 8A(1) (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 178(2); S.I. 1998/3173, art. 2

[^key-ea0c53bdddd6e2cc61dcdf4369da3e86]: S. 9 substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 179; S.I. 1998/3173, art. 2

[^key-33381535cf7f43b515658ce25dd68da5]: S. 12AA and cross-heading inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 184; S.I. 1998/3173, art. 2

[^key-fb88b9505b78f27297ee117b2b58a048]: Words in s. 12A(2) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 2; S.I. 1998/3173, art. 2

[^key-5e7c5c01252fb9e098dfe79c671edd49]: S. 12AB inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 185; S.I. 1998/3173, art. 2

[^key-4f926b934a8c51f1c5c5979e9f4c5a2c]: S. 28C inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 190; S.I. 1998/3173, art. 2

[^key-2f322ff5b27ef8bdd6ade5cd8f1fd221]: S. 30A inserted (with effect in accordance with s. 199(2)(3), Sch. 19 para. 5(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 5(1); S.I. 1998/3173, art. 2

[^key-b9bab2cdf26b96f105a89ff59dd5cd75]: S. 30B inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 6; S.I. 1998/3173, art. 2

[^key-5849ad007f512ee1808103f6704ecfeb]: S. 29 substituted (with effect in accordance with ss. 191(2), 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 191(1); S.I. 1998/3173, art. 2

[^key-b7aefc8e75184d5e4001e10ed8012174]: S. 30(1B) inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 4(1); S.I. 1998/3173, art. 2

[^key-a37c627ea361fa6928b462c25dc2a7cf]: S. 30(5) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 4(2); S.I. 1998/3173, art. 2

[^key-4657cff5b8017b6d47849a544ee38909]: S. 36(2) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 11(2); S.I. 1998/3173, art. 2

[^key-f2a0a85d71aa0501f1059b968927251c]: Words in s. 37A inserted (with effect in accordance with s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 13(a)

[^key-fed63063c5af09cc8872df586a609cea]: Words in s. 37A substituted (with effect in accordance with s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 13(b)

[^key-0f01206de682d624df6685940275cf7a]: Words in s. 37A substituted (with effect in accordance with s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 13(c)

[^key-b3828c95a132c75c3a2367de2f2524dc]: Words in s. 40(1)(2) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 12; S.I. 1998/3173, art. 2

[^key-93504ba47e64a1567ab66b8f716dcf93]: S. 42 substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 13; S.I. 1998/3173, art. 2

[^key-044036bac9793b6470bc14f4d60fc62f]: S. 50(6)(7) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 17(1); S.I. 1998/3173, art. 2

[^key-de9e342a80e892fdd0fccd1d66b53f6b]: Words in s. 50(8) inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 17(2); S.I. 1998/3173, art. 2