Taxes Management Act 1970

[^key-c59c8712991760fa6330b7f08ae00a81]: S. 55(1) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 18(1); S.I. 1998/3173, art. 2

[^key-bc72dfac0dcd97fcdb2946bce2840667]: Words in s. 55 substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 18(2); S.I. 1998/3173, art. 2

[^key-3386b811a011fe82c31358de5cc2125e]: Pt. 5A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 192 (with s. 198(1)); S.I. 1998/3173, art. 2

[^key-63927cef86ee07a3aaf3be4314c7d5a0]: S. 59B inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 193 (with s. 198(3)); S.I. 1998/3173, art. 2

[^key-b411e4e25f6c7843911624f69090dbce]: S. 70A inserted (with effect in accordance with s. 199(2)(3), Sch. 19 para. 22(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 22(1); S.I. 1998/3173, art. 2

[^key-9431cdd8c46cd487c974117f27ee6a33]: Words in s. 87A(1) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 24; S.I. 1998/3173, art. 2

[^key-ffe950901345e6ce84d68ea6fd6ace59]: S. 103A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 33; S.I. 1998/3173, art. 2

[^key-fa5e1771a7ad2fee61ff03c4f42a7351]: Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 97(6)

[^key-b1093733d3a5352db253fea5466073ef]: Words in s. 98 repealed (with effect in accordance with s. 97 of the repealing Act) by Finance Act 1994 (c. 9), Sch. 26 Pt. 5(10)

[^key-c14bd96ad0c49cc2b0edb640452a3dfa]: S. 98B(2)(2A)(2B) substituted for s. 98B(2) (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 30(1); S.I. 1998/3173, art. 2

[^key-ec9f5d29ee115be3af75628ccf702fe7]: Words in s. 98B(3) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 30(2); S.I. 1998/3173, art. 2

[^key-cd290bb1c3bd969b47a01774a58b53d5]: Words in s. 98B(4) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 30(3); S.I. 1998/3173, art. 2

[^key-4b38b4d40474870ef1bbd1a51c5463c7]: S. 118(3) repealed (with effect in accordance with s. 199(2)(3), Sch. 19 para. 34(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 34(2), Sch. 26 Pt. 5(23); S.I. 1998/3173, art. 2

[^key-5f5fd26ffcd8ca01d98ceb71aee38a2a]: Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2

[^key-6933f02ce382224977067cc9bd4a2eec]: Sch. 4 para. 6 repealed (3.5.1994) by Finance Act 1994 (c. 9), Sch. 26 Pt. 5(22)

[^key-0b96c6a1147755e6a7428e936e9ee625]: S. 12B and cross-heading inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 3; S.I. 1998/3173, art. 2

[^key-c33dafdde1638332ece76975236b4f5b]: S. 30 modified (1.7.1994) by The Private Medical Insurance (Disentitlement to Tax Relief and Approved Benefits) Regulations 1994 (S.I. 1994/1518), regs. 1, 5

[^key-7e250641fb8ea61a0654371dd62a2a38]: S. 50(1)-(5) repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 6(a), Sch. 2 Pt. I

[^key-439cfa0f8ad81bef3d4a6c4982dad995]: S. 51 repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 7, Sch. 2 Pt. I

[^key-41745f25cfd68bbbefe7a535763b6858]: S. 52 repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 7, Sch. 2 Pt. I

[^key-efbcfcb66daf778562a49765b3316bfc]: Words in s. 98 repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 13, Sch. 2 Pt. I

[^key-8024cc665ea2e2cb9a20f9558c5ff864]: Words in s. 100(1) repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 14, Sch. 2 Pt. I

[^key-2ae436e4d379ee0afd27cccf2261baa6]: Act applied (9.3.1995 with effect in accordance with reg. 1 of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 1995 (S.I. 1995/351), reg. 4 (with regs. 5-8) (subject to S.I. 1995/352)

[^key-1d98420e3f14a5e984dc5436ef8f5f59]: S. 34(1) modified (with effect in accordance with reg. 6(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 6(1)(2)

[^key-1c491115a9a7309eb35b7f388d7ba510]: S. 40(1)(2) modified (with effect in accordance with reg. 6(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992–93 to 1996–97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 6(1)(2)

[^key-b0401ce19d1ebea51d3fd538032ccd61]: S. 34(1) modified (with effect in accordance with reg. 7(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 7(1)(2)

[^key-a6fe368c55785598209b10fb07c9e159]: S. 40(1)(2) modified (with effect in accordance with reg. 7(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992–93 to 1996–97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 7(1)(2)

[^key-88708ba90dbded39e0e0b57143b705d1]: S. 43(1) modified (with effect in accordance with regs. 14(2), 15(2) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 14(1), 15(1), Sch.

[^M_C_07cc3bdc-a710-4ec8-82b5-5b31ef8a5810]: Act applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 4-12, 14, 15 (subject to S.I. 1995/351)

[^key-f59823dbb9d23051822d8f5e23b4c5e7]: S. 87A(4A)(c) substituted (23.3.1995) by Finance Act 1995 (c. 4), Sch. 24 paras. 7, 8(a); S.I. 1994/3224, art. 2

[^key-c29815c464d3c9b1d250cae8069fb087]: Words in s. 87A(4A) substituted (23.3.1995) by Finance Act 1995 (c. 4), Sch. 24 paras. 7, 8(b); S.I. 1994/3224, art. 2

[^key-3e282527477a630906366f6c9c65bb85]: Words in s. 91(1B) inserted (23.3.1995) by Finance Act 1995 (c. 4), Sch. 24 paras. 7, 10; S.I. 1994/3224, art. 2

[^key-5c45ee7d0c52be0b7cac09cfd15594de]: S. 30: power to apply conferred (1.5.1995) by Finance Act 1995 (c. 4), s. 73(4)(b)

[^key-a91147017d1ab308d4fb7a996c6fdd54]: Act applied by Income and Corporation Taxes Act 1988 (c. 1), s. 374A(4) (as inserted (with effect in accordance with s. 103(7) and with application in accordance with s. 112(5) of the amending Act) by Finance Act 1995 (c. 4), s. 112(1)(5))

[^key-e272406ebb7568ebddf8bb716e204e97]: S. 7 modified (as respects the year 1995-96) by Finance Act 1995 (c. 4), Sch. 21 para. 1

[^key-01536e699e70117cd91ff043e9b31359]: S. 59A modified (as respects the year 1996-97) by Finance Act 1995 (c. 4), Sch. 21 para. 2

[^key-1c61786100e088e658cbb8d1e2b14766]: S. 32 modified (with application in accordance with Sch. 21 para. 3(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 21 para. 3(2)

[^key-3c4172489a0392f82195fbf2f314efcc]: S. 59B modified (with application in accordance with Sch. 21 para. 3(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 21 para. 3(3)

[^key-574f4286d7ab2a460b9c055856c7f5b4]: S. 29(2)(3) excluded (1.5.1995) by Finance Act 1995 (c. 4), Sch. 22 para. 11(1)(3)

[^key-c2560bde0b548a7795183a01f681281f]: S. 30B(3)(4) excluded (1.5.1995) by Finance Act 1995 (c. 4), Sch. 22 para. 11(2)(3)

[^key-492f95e96784247662636026346df3cc]: Act applied (1.5.1995) by Finance Act 1995 (c. 4), Sch. 22 para. 12(5) (with Sch. 22 para. 12(6))

[^key-01844bbf663ab4a3e80eba46bac79ade]: Words in s. 7(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(1)(a)

[^key-85dfbf7c43e38d0e8de35022fe4e72ad]: Words in s. 7(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(1)(b)

[^key-f5c92c698f424e6767142e282b9ca199]: S. 7(9) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(2)

[^key-c0cfaa5deb0e61a8cbd10987d8f53f87]: Words in s. 7(7) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(1)

[^key-16402bc16351d9788f43da99ba092432]: Words in s. 8(1B) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 104(2)

[^key-6a8791f9120035952e989bcb3df3b22f]: S. 8(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 104(3)

[^key-ee2e37ce8f1116e33390de61b29a45f6]: Words in s. 8A(1) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(3)(a)

[^key-4cfbb5e76a28ca05cae6e7223ebfc430]: Words in s. 8A(1) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(3)(b)

[^key-cce16f8a5c3ab4266415399080be7a8f]: S. 8A(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(4)

[^key-af89b05152d5b36fb13921aba97f365d]: S. 11A repealed (with effect as respects the year 1995-96 and subsequent years of assessment) by Finance Act 1995 (c. 4), s. 115(3)(13), Sch. 29 Pt. 8(14) (previously repealed by Finance Act 1994 (c. 9), s. 199(2)(3), Sch. 26 Pt. 5(23); S.I. 1998/3173, art. 2)

[^key-dd0e5179946e550009a091458812acff]: S. 12AA(1)(1A) substituted for s. 12AA(1) (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 104(6)

[^key-6afc26def5c9fe063ca1ec1871ed3709]: Words in s. 12AA(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(4)

[^key-1f81360a2fd18638a2441a1fcf45bb47]: S. 12AB(1) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 104(7)

[^key-e49ad0ff5b119de548861c9f4f321a15]: Words in s. 12AB(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 104(8)

[^key-95670f8e59f33295ad09c086fd287b16]: S. 12B(1)(b) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(1)

[^key-9f336516d2941069f2a86618e401c8b0]: Words in s. 12B(2) repealed (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(2), Sch. 29 Pt. 8(14)

[^key-c2349a468bfbedc045386874a3294c89]: S. 12B(2A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(3)

[^key-4f0e5d1edb236baeeb6457eedb55c134]: Words in s. 12B(3)(a) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(4)(a)

[^key-7ca49ef61bb9162b168b2d802eb1e77d]: Words in s. 12B(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(6)(a)

[^key-345f2c420cc0882600bc478fecc54ba0]: Words in s. 12B(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(6)(b)

[^key-53b9130b59b10d5eb7751b2720560597]: S. 12B(5A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(7)

[^key-7b8273fa25a55175e7154b9f7b831080]: Words in s. 30B(1)(c) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(5)

[^key-22aa3428354fd0024019ece6f593ce98]: S. 42(1A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(1)

[^key-51f8c4bfeb4ce24307cf30e2fc264f00]: Words in s. 42(3) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(3)

[^key-1a7fff9e86ad8cc9f557ba2957c6d280]: Words in s. 42(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(2)

[^key-1b6117ba53cff018ee2b0a1970259f2b]: Words in s. 42(5) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(7)

[^key-44dc8dc5d563cad617f7b18052018852]: Words in s. 42(7)(a) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(8)

[^key-c1bea9adaeb59e379a52654797a4929f]: Words in s. 42(10) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(9)

[^key-251f0fd1d6a92881ee88e62309a0a4d6]: S. 42(11)(b) and preceding word repealed (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(10), Sch. 29 Pt. 8(14)

[^key-3168176d7552e7a5d72e01e09af857fd]: Words in s. 59A(1) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(1)(a) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

[^key-c31363f28d3cda16dfce7d90caf2eccb]: Words in s. 59A(1)(a) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(1)(b) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

[^key-d051dbf5d7dbe386efcdb7a406a4e08a]: Words in s. 59A(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(2) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

[^key-67b80300ef13e0696d9cf7e8df39960c]: S. 59A(4A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(3) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

[^key-86ca197b11f4255eb872dfe6c833a65a]: Words in s. 59A(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(4)(a) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

[^key-9aee8fac701ce09913482c73daef5973]: Words in s. 59A(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(4)(b) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

[^key-5c24b3f0e9a48b65f8d5cb75205e7260]: S. 59A(8)(9) substituted for s. 59A(8) (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(5) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

[^key-172bfebb265131ada7347e533a80dead]: Words in s. 59B(6) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(6)

[^key-61c94cebc439510e071a148287ac94de]: Words in s. 67(1) substituted (with application in accordance with s. 156(4) of the amending Act) by Finance Act 1995 (c. 4), s. 156(2)

[^key-111e830b83d0faf780d76cfa0a2a172f]: S. 67(1A) inserted (with application in accordance with s. 156(4) of the amending Act) by Finance Act 1995 (c. 4), s. 156(3)

[^key-fa822826dcea33fe33d69916727d2362]: S. 86 substituted (with effect in accordance with ss. 103(7), 110(2)-(4) of the amending Act) by Finance Act 1995 (c. 4), s. 110(1)

[^key-714e0ca1e4150ef2009eaec820aafb8b]: Words in s. 98 Table inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 73(5)

[^key-52069e8ef20862a2da160d6e184db283]: Words in s. 103A substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(8)

[^key-9a4893c8ab64767ede0d307d84817e2f]: Words in s. 118 inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(6)

[^key-734734315aaeb80466c92f1cc4f440bd]: S. 107A and cross-heading inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(5)

[^key-3fe643f7a21e6e91405a07b06084d513]: S. 115A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 1

[^key-db9d8b2032c3d0c855778f20d12bd5ca]: Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2

[^key-823822004c9e2b337754996bfc675d1d]: Sch. 1A para. 2A and cross-heading inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 2

[^key-74fdb478817def351e0a118cabdc8273]: Sch. 1A para. 2(5)(b)(bb) substituted for Sch. 1A para. 2(5)(b) (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 1

[^key-22f80a351c27a74ecfec4b51b5c91ee1]: Word in Sch. 1A para. 3(1)(a) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 3

[^key-43365f9c22955f57acf83f63d93b2c97]: Words in Sch. 1A para. 4(1) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(1)

[^key-250a85169f644f05dd2147fba000adb9]: Sch. 1A para. 4(1A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(2)

[^key-73fc1d4f2f4f8ca51a0264217d0e74e0]: Words in Sch. 1A para. 4(2) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(3)

[^key-93ad100aed86cfd318e89bc34dbfa7d0]: Sch. 1A para. 4(3) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(4)

[^key-d24ad5d86a7d031cab6183e938e0b959]: Sch. 1A para. 5(2)(3) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 5

[^key-c96988f96586590a78d6bc483c1f220e]: Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

[^key-2e7689bfed0c846f179caebf1d7fc7c2]: S. 29(3)(c) (as it stood before Finance Act 1994 (c. 9), s. 191(1) had effect): power to apply conferred (1.5.1995) by Finance Act 1995 (c. 4), s. 73(4)(a)

[^key-2def19ccedb6e34780d595f4fff37bf3]: S. 98A inserted by Finance Act 1989 (c. 26), s. 165(1) (with s. 165(2); S.I. 1994/2508, art. 2)

[^key-29765345bd162dc4c1017913b864017c]: S. 42 excluded (16.8.1995) by The Venture Capital Trust Regulations 1995 (S.I. 1995/1979), regs. 1, 19(1)

[^M_C_f922079c-0d70-4bac-b7b8-9351863ffd15]: S. 59A applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Taxation of Income from Land (Non-residents) Regulations 1995 (S.I. 1995/2902), regs. 1(1), 20, 21

[^key-ac8f91989dd9b00bc52ca8f874464fe3]: S. 36 applied (2.1.1996) by The Gilt-edged Securities (Periodic Accounting for Tax on Interest) Regulations 1995 (S.I. 1995/3224), regs. 1, 18(1) (with reg. 21)

[^key-5ab1907181570d899e885b0266adc45e]: S. 36 applied (2.1.1996) by The Lloyds Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995 (S.I. 1995/3225), regs. 1, 10(1) (with reg. 13)

[^key-74d77c8a6652291c161dfeab034c46cf]: S. 29(1)(c): power to apply conferred by Finance Act 1995 (c. 4), s. 73(4)(a) (as amended (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 16(a))

[^key-5b6b24c8fea24fbfe36e07b20d62303f]: S. 86 power to apply (with modifications) conferred by Finance Act 1995 (c. 4), s. 73(4)(c) (as amended (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 16(b)(c))

[^key-65a7d7cc5030c3ce702df2b71239104a]: Words in s. 8(1) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(1)

[^key-1f1380955d852b6521d06930f06b8a01]: S. 8(1AA) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(3)

[^key-9d839136b7efe72ce07e482fcdb5d3ea]: Words in s. 8A(1) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(1)

[^key-5d3fa3a852e7a881b232edfc85df40eb]: S. 8A(1AA) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(3)

[^key-db9f284e34349f2e3f43d53797630b8a]: S. 9(1) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(4)

[^key-ae35f180fbec88a48c34b41073ef056b]: Words in s. 9(1) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 122(1)

[^key-eebcf5fb900e85b6de9a7db6dc125cc1]: Words in s. 12AA(2) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(1)

[^key-2f9363b155083698d5d308b9a2af0433]: Words in s. 12AA(7)(a) repealed (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(3), Sch. 41 Pt. 5(6)

[^key-2fe33d5503e6b0cc3e173109619fa62c]: S. 12AA(11)-(13) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(4)

[^key-c64687a1ba5423f072d41c83e331090a]: Words in s. 12AA(3) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(2)

[^key-0a9fdc1fcb6a11f90de74c83ea313f22]: Words in s. 12AA(1)(a) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(6)

[^key-62d6646ce5a5413a540892ce9af581dd]: S. 12AA(1A) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(7)

[^key-8a4c1eddd7916dfdeb01b4ebac52f788]: Words in s. 12AB(1)(a) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(5)(a)

[^key-9f7dc760b77c46ee410cba49b6f57c08]: Words in s. 12AB(1)(a)(i) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(5)(b)

[^key-d846887bcfba0bcfb25f7bdd835aaa60]: S. 12AB(1)(ia) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(5)(c)

[^key-791b5e2951af5aaee5d8c0e29e770f02]: Words in s. 12AB(1)(b) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(5)(d)

[^key-076f866f03dad09ba3839d296f8f2a3a]: Word in s. 12AB(1)(b) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(5)(d)

[^key-8e06a59a28ef4f1570e3f51640151f78]: S. 12B(4A) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(3) (with s. 124(9))

[^key-13fe74df159d3bdc99f7767437ca2ab1]: Words in s. 12B(5) substituted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(4) (with s. 124(9))

[^key-a1f03bbc660774b299d0fdafde90730a]: S. 12B(5B) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(5) (with s. 124(9))

[^key-044dcf8ee675183ce5eba4c088fafea8]: S. 28C(1)(1A) substituted for s. 28C(1) (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 125(1)

[^key-0f02e9cdbbbefc51455da3f6fb61248b]: Words in s. 28C(3) repealed (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 125(2), Sch. 41 Pt. 5(6)

[^key-7c1de3c258defd6201c060d8699d2901]: S. 42(3A)(3B) repealed (with effect in accordance with s. 128(11) of the amending Act) by Finance Act 1996 (c. 8), s. 128(1)(a), Sch. 41 Pt. 5(6)

[^key-cc3366a5b92b9d4543c89ddc44035798]: Words in s. 42(7)(a) repealed (with effect in accordance with s. 128(12) of the amending Act) by Finance Act 1996 (c. 8), s. 128(1)(b), Sch. 41 Pt. 5(6)

[^key-84a8893a49a763b503524414faa56765]: S. 42(11A) inserted (with effect in accordance with s. 128(11) of the amending Act) by Finance Act 1996 (c. 8), s. 128(1)(c)

[^key-d1201b71b7caf24e585186d149c1ceb1]: Words in s. 42(7)(a) repealed (with effect in accordance with s. 130(1) of the amending Act) by Finance Act 1996 (c. 8), s. 130(2)(a), Sch. 41 Pt. 5(7)

[^key-5e6a8a12f5b072d8b83bb6223fa6a021]: Words in s. 42(10) repealed (with effect in accordance with s. 130(1) of the amending Act) by Finance Act 1996 (c. 8), s. 130(3), Sch. 41 Pt. 5(7)

[^key-d99ad8e616c47c111a32bf01d1c2d892]: Words in s. 42(11) substituted (with effect in accordance with s. 130(1) of the amending Act) by Finance Act 1996 (c. 8), s. 130(4)

[^key-2589509c1ba47258857d2fe284061914]: S. 42(12) repealed (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 6, Sch. 41 Pt. 5(12)

[^key-487d4fcf4acd15b17412da3135d2a68c]: S. 50(7A) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 7

[^key-b7c179d64b77f7dc716703fc232c6d0d]: Ss. 46B, 46C, 46D substituted for s. 47 (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 7

[^key-a7952b9fecb96ae4df93a5ad3b58ffd7]: S. 59A(10) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 126(1)

[^key-bff518dc04f29b78ca3ecb138a4d4545]: Words in s. 59A(2) substituted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(2)

[^key-891e88e87a7edd45bda4b49a17a117a9]: Words in s. 59A(4A) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(3)

[^key-32bc6880990da6824ada006269d72c08]: S. 59A(4B) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(4)

[^key-0880016faa674045c6d1982d6b3868cc]: Words in s. 59A(5) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(5)

[^key-f56d9c37bc49935e858f1fefb552fea4]: S. 59B(8) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 126(2)

[^key-872c9780abf188aa6aa89e3c890886b2]: S. 59B(5A) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 125(4)

[^key-acd72c398d244a83fdd5c3662fa1470b]: S. 59B(4A) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 127

[^key-e189432bb527cf68d1ec7cc6c11f1db3]: Words in s. 59B(1) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 122(2)

[^key-e83b54650dd5334cd4e51d7022b142fa]: S. 86 (so far as it has effect without the substitutions made by Finance Act 1994, Sch. 19 para. 23 and Finance Act 1995, s. 110) amended (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 1996 (c. 8), Sch. 6 para. 1

[^key-218a53b1ab6c07dbf91fd95244c1df54]: Words in s. 86(3) substituted (29.4.1996) by Finance Act 1996 (c. 8), s. 131(2)

[^key-10b9817d35acb85237e396f651765f2d]: Words in s. 86(4)(b) renumbered as s. 86(4)(b)(i) (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 3(2)

[^key-991c21f801eb21ca4f9085b02a436d12]: S. 86(4)(b)(ii) and preceding word inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 3(2)

[^key-558aec19604fccc0f2e41af78d5b95a3]: Words in s. 86(6) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 3(3)

[^key-18bb4b22e991668190885298891745f7]: Words in s. 87A(4A)(a) substituted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 1(1)(a) (with Sch. 15)

[^key-9fe663c0489e909cc7bb0192d096e122]: Words in s. 87A(4A)(b) substituted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 1(1)(b) (with Sch. 15)

[^key-e777f346998c9706c6c08ee45d53338e]: S. 88 repealed (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 4(1), Sch. 41 Pt. 5(8)

[^key-8f9c7799018118014666ef4af24b3d95]: S. 88A repealed (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 4(2)(a), Sch. 41 Pt. 5(8)

[^key-aa0036b6d8a2309724fdee4145058d87]: Words in s. 91(1) repealed (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 4(2)(b)(i), Sch. 41 Pt. 5(8)

[^key-de33d475bb48b23d488e5c77f6e6d85d]: Words in s. 91(1) substituted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 4(2)(b)(ii)

[^key-8582bad210492c5541e5f4d92d9a1b64]: Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(a), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)

[^key-0147002f89c89b478fc164d070e811fb]: Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(b), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)

[^key-51413092a5d359d858c051611581d87c]: S. 98 entry repealed (with effect in accordance with s. 159(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(21)

[^key-a17ff4ea2587bcb69fc31a2a17294ae6]: S. 113(1C) repealed (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 4(2)(c), Sch. 41 Pt. 5(8)

[^key-b5e33f6efe442d27b79ff76e2073b396]: Words in s. 118(1) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(14)

[^key-5e9acfa3a91dcff567e2464bc22cf98e]: Words in Sch. 1A para. 1 substituted (with effect in accordance with s. 130(1) of the amending Act) by Finance Act 1996 (c. 8), s. 130(5)

[^key-a0ccbe00616c4171ff93f937004435f5]: Words in Sch. 1A para. 2A(4) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(7) (with s. 124(9))

[^key-f228dec2dfee3312935e720bd5f809e7]: Sch. 1A para. 2A(5) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(8) (with s. 124(9))

[^key-87aa71c32acd691f136777b40135f3f6]: Words in Sch. 1A para. 4(1) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(1)

[^key-c62c7a561257c38da5203db2b2d9838d]: Words in Sch. 1A para. 4(2) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(2)

[^key-4eaf778b1af4b03d8a43bc98a7d2c02a]: Sch. 1A para. 4(4) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(3)

[^key-49581311e40486fb593abb67af16a650]: Words in Sch. 1A para. 9(2) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(2)

[^key-258246ad7d2ffb0fa5bc2a8e8e4ae618]: Words in Sch. 1A para. 9(3) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(3)

[^key-a72c9ee270b68a47a374d98fe68ef770]: Sch. 1A para. 9(5) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(4)

[^key-aeb46a804405d4f3ea9a4fe1cfa46fdf]: Sch. 2 repealed (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 6, Sch. 41 Pt. 5(12)

[^key-240f98aed728c885a2b6b044447a9f62]: Sch. 1B inserted (with effect in accordance with s. 128(11) of the amending Act) by Finance Act 1996 (c. 8), s. 128(2), Sch. 17

[^key-af9ff1cd428743b0826e11f84f8f95b7]: Pt. 9 applied by Taxation of Chargeable Gains Act 1992 (c. 12), s. 281(5)(a) (as substituted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 paras. 15(2), 17)

[^key-ff4576ef034a1a977a14ebd2533a418c]: Word in s. 42(7)(a) repealed (with effect in relation to payments made on or after 6.4.1997) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(2)

[^key-e735896d09388e44fac75ee92a98deb5]: Words in s. 98 repealed (with effect in accordance with s. 61(2)(3) of the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(3) Note 2

[^key-7bbd9a9871340da53e35a17a9ecd2cc5]: Words in s. 98 repealed (with effect in accordance with Sch. 10 para. 16(3) by the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(10)

[^key-39caff51fc0c15d7643dee3d8d513a02]: Act restricted by Finance Act 1994 (c. 9), s. 12A (as inserted (1.6.1997) by Finance Act 1997 (c. 16), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)

[^key-d0457b5740cf69e3336fc6ccd27c217d]: S. 98 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), regs. 1, 8(5)(6)

[^key-996771f3e2658e89d1454aeb4bfff4c9]: Act applied (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), s. 35(9); s. 35 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 1(1)

[^key-3d21f456ceed824d78bde75c70fe66ba]: S. 55 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 9(6)

[^key-54c065a6b0ff1f0964145f95f7e7d20c]: S. 54 applied (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 11(1)

[^key-4b3b1a02ec03c4e9674c119a1a777828]: S. 20BB applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(1)(2)

[^key-c8c5ed0e095e46d9444da1155c707544]: S. 98(1) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(3)

[^key-5045a28434b445d17580aa48c40c0a71]: S. 98(2) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 14(3)(a)

[^key-5b34379114fc1f6dd61116fe1f31ce45]: S. 61 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)

[^key-5fdfed631c2c7d9cd19e7f6dda881eb9]: Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)

[^key-2e9b69dd8ae058e60b17557704e0afd9]: S. 70A applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)

[^key-80ad8a9f9dbd62ff0196355b10139677]: S. 100 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

[^key-87bf46c718884aabf045b7525bf95a1c]: S. 100A(2)(3) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

[^key-61975573c40eec7dfddd2a4d352dd533]: S. 100C applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

[^key-3707e88a8ac1901cec1ed097ba1dc00a]: S. 100D applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

[^key-2fefdebb63621c91de4ceb8017feed51]: S. 102 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

[^key-e508b615e2787afb2f77a2205bec22b3]: S. 103 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

[^key-8f219e66b5adc7aec01c5015415e140a]: S. 103A applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

[^key-7eee0c12c85b4dec6c8c805ec432764c]: S. 75 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

[^key-51e50253b39abceb4f8ad87ea1ef6cee]: S. 105 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

[^key-525a37c80458d0864e92e64e82c16c82]: S. 108 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

[^key-afe68ae4871a832a9b9bd22ee7505437]: S. 112 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

[^key-799f495302a297aa549ac08c8af34626]: S. 113(3) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

[^key-c9f863813a89f5d15bcade2f40ea24fb]: S. 114 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

[^key-c24e9b2a9299598f5dd24de850eb586d]: S. 115 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

[^key-07fd40da0642f0ebb7d650af47274702]: S. 118(2)(4) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

[^key-c200666cb2f38b3a0bd817e567eaffef]: Words in s. 7(6) inserted (with effect for the year 1999-00 and subsequent years of assessment) by Finance (No. 2) Act 1997 (c. 58), Sch. 4 para. 1(1)(2)

[^key-d54ca01dfc8abdbefd5e35f047589950]: S. 42 (as it has effect in relation to corporation tax for accounting periods ending before the day appointed under Finance Act 1994, s. 199) amended (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 4 para. 2, Sch. 8 Pt. II(9); S.I. 1998/3173, art. 2

[^key-188cc142f25aa22aed1d103304d299ee]: Act power to apply or extend conferred (16.7.1998) by Teaching and Higher Education Act 1998 (c. 30), s. 22(5)(g)

[^key-9250c2e4e83c6403fc9e834ed303b73b]: S. 8 extended (with effect in accordance with s. 56(9) of the amending Act) by Finance Act 1998 (c. 36), s. 56(7)(a)

[^key-7bc7d63181512f51006c5be982bd2d93]: S. 12AA extended (with effect in accordance with s. 56(9) of the amending Act) by Finance Act 1998 (c. 36), s. 56(7)(b)

[^key-62c62ecad7f28b848787ed2d58f734c4]: Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2

[^key-27a8bd5499bcd39098529319adf4980b]: Act construed as one with Finance Act 1998 (c. 36), Sch. 18 by s. 117(2)(4)(5) of that Act; S.I. 1998/3173, art. 2

[^key-d5b4cbe77b9054b781acf7c657366de3]: Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 749A(4)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 4)

[^key-95c86c709628dcdbd4b6b2de2ff2f540]: Act extended by Income and Corporation Taxes Act 1988 (c. 1), s. 754(1A) (as inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 9(3))

[^key-231058b5a5c348139749e9a31618f294]: Act restricted by Income and Corporation Taxes Act 1988 (c. 1), s. 754B(10) (as inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 11)

[^key-d1c7aad3c49e915064cdaa65c7d7f342]: Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 24 para. 9(7)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 20(9))

[^key-30760ef9c6a0c15694a5622c848450fd]: Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 26 para. 3(6A)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 35(7))

[^key-d93c42e2a374bfb66a34123fb5b0a351]: Pt. 6 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2

[^key-4b0daf9df5dd75b2d757437563266bb5]: Pt. XI modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2

[^key-9050293c867c3c216b2355151c852e4e]: S. 87A applied (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 52(6) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2

[^key-bcec840b8971989f8281940b725206cf]: Act applied (with modifications) (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 62(5) (with Sch. 18 paras. 59(2), 61, 62(6)); S.I. 1998/3173, art. 2

[^key-f3a03def784b244b690b8731735f8602]: S. 43A excluded (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 63(2) (with Sch. 18 paras. 59(2), 61); S.I. 1998/3173, art. 2

[^key-286482b950d94437d8c74118f05386d6]: Sch. 1A para. 2(5) extended by Income and Corporation Taxes Act 1988 (c. 1), s. 488(12) (as substituted by Finance Act 1998 (c. 36), s. 117(4)(5), Sch. 19 para. 48(3); S.I. 1998/3173, art. 2)

[^key-c59b8f737fee5be5379d5bcbf6214e95]: Words in s. 7(9)(a) inserted (with effect in accordance with Sch. 14 para. 7(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 14 para. 5(a)

[^key-34471a51fdd7a129d2086e824493e43a]: S. 7(9)(aa) inserted (with effect in accordance with Sch. 14 para. 7(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 14 para. 5(b)

[^key-acacf9fabe005bb04d96c6c2fb2898dd]: Words in s. 9(1) substituted (with effect in accordance with s. 98(3) of the amending Act) by Finance Act 1998 (c. 36), s. 98(2)

[^key-e92e6bb7987a3af13d7aa6612c87c262]: S. 9(1A) inserted (with effect in accordance with s. 98(3) of the amending Act) by Finance Act 1998 (c. 36), s. 98(2)

[^key-3a51222f9e36d94855e256e665ae9184]: Ss. 10, 11 repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 1, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2