Alcoholic Liquor Duties Act 1979 (repealed)

S. 77(2A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(b)(c)

Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(d)

Words in s. 77(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(1) (with s. 19(3)); S.I. 1994/2679, art. 3

Words substituted by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III

Words repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III

Words in s. 77(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(2) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 77(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(3) (with s. 19(3)); S.I. 1994/2679, art. 3

S. 79 extended (27.7.1993) by 1993 c. 34, s. 8(2)(a).

S. 80 extended (27.7.1993) by 1993 c. 34, s. 8(2)(a).

Words substituted (E.W.) by virtue of Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46; (S.) by virtue of Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G; and (N.I.) by S.I. 1984/703 (N.I. 3), arts. 5, 6

S. 81 repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(b), 114, Sch. 23 Pt. IV

S. 83 repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV

S. 84 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1

S. 85 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III

S. 86(1)(a) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note I

S. 86(1)(b)—(d) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III

S. 86(2) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1

S. 86(3) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III

Ss. 87, 88 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III

S. 89 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1

The text of s. 92(1)(2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

1952 c. 44.

1952 c. 44.

S. 92(6) repealed (29.4.1996) by 1996 c. 8, ss. 24(d), 205, Sch. 41 Pt. III

S. 92(7) repealed by Finance Act 1983 (c. 28, SIF 40:1), s. 9(2)(3), Sch. 10 Pt. I

1978 c. 30.

Sch. 1 paras. 1-3 substituted for Sch. 1 paras. 1, 2 (27.7.1993 with application in relation to wine and made-wine which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after that date) by 1993 c. 34, s. 7(1)(2).

Sch. 2 repealed by Finance Act 1984 (c. 43, SIF 40:1), s. 128(6), Sch. 23 Pt. I

Sch. 3 paras. 1, 2 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note I

Sch. 3 paras. 3, 4 repealed by Weights and Measures Act 1985 (c. 72, SIF 131), s. 98(1), Sch. 13 Pt. II

Sch. 3 paras. 6, 7 repealed by S.I. 1981/231, Sch. 11

1964 c. 26.

Sch. 3 para. 8(1) repealed by S.I. 1990/594, (N.I. 6), art. 90(4), Sch. 13

Sch. 3 para. 8(2)(3) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1

Sch. 3 para. 8(4) repealed by S.I. 1990/594, (N.I. 6), art. 90(4), Sch. 13

Sch. 3 para. 8(5) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1

1971 c. 13(N.I.).

The text of Sch. 3 paras. 5 and 9 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Sch. 3 para. 9(b) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1

1976 c. 66

The text of Sch. 4 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Ss. 47, 48 substituted (by s. 47) (1.5.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(3)(5); S.I.1993/1152, art. 3(1), Sch. 1 Pt. I.

S. 48(2) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt. IV

S. 48(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

S. 49(3) applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(b)

Words in s. 36C(3) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(2)

Words in s. 36C(5) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(2)

Words in s. 36C(6) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(2)

Words in s. 36C(10) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(2)

S. 36D(6A)(6B) inserted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(3)

Words in s. 36D(7) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(4)

Words in s. 36D(8) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(5)

Words in s. 36E(4) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(6)

Words in s. 36E(6) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(6)

Words in s. 36E(7) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(6)

Words in s. 36E(11) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(6)

S. 36F(9A)(9B) inserted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(7)

Words in s. 36F(10) substituted (1.6.2004) by The Beer from Small Breweries (Extension of Reduced Rates of Excise Duty) Order 2004 (S.I. 2004/1296), arts. 1, 3(8)

Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1

Act restricted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(1)(6); S.I. 2005/1523, art. 2 (with art. 3)

Act construed as one with 1995 c. 4, s. 5 (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6)(8); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 1(2) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 2(1) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 2(7) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 2(8) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 4(1) substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 1(a); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 4(1) substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 1(b); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 4(1) inserted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 1(c); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 4(1) substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 1(d); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 4(1) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 10 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 3; S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 75 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(a); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 75 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(c); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 75 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(a); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(b); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(c); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)

S. 77(2)(aa) inserted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 6; S.I. 2005/1523, art. 2 (with art. 3)

S. 77(1)(b) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 79 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)

Words in s. 80 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)

S. 78 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 7; S.I. 2005/1523, art. 2 (with art. 3)

S. 9 repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 2, Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

1994 c. 9.

Words in s. 4 repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 72, Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)

Sch. 3 para. 5 repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)

Words in Sch. 2A para. 1(3)(a) inserted (1.2.2006) by The Duty Stamps (Amendment of paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979) Order 2006 (S.I. 2006/144), arts. 1, 2(a)

Words in Sch. 2A para. 1(3)(b) substituted (1.2.2006) by The Duty Stamps (Amendment of paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979) Order 2006 (S.I. 2006/144), arts. 1, 2(b)

S. 64A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), s. 4(1); S.I. 2006/201, art. 2

Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2

S. 12(4) repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(a), Sch. 26 Pt. 1(1)

S. 14 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(b), Sch. 26 Pt. 1(1)

S. 15(4) repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(c), Sch. 26 Pt. 1(1)

S. 18(5) repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(d), Sch. 26 Pt. 1(1)

S. 21 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(e), Sch. 26 Pt. 1(1)

S. 24 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(f), Sch. 26 Pt. 1(1)

S. 26 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(g), Sch. 26 Pt. 1(1)

S. 32 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(h), Sch. 26 Pt. 1(1)

S. 35 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(i), Sch. 26 Pt. 1(1)

Words in s. 54(4A) substituted (19.7.2006) by Finance Act 2006 (c. 25), s. 5(3)

Words in s. 55(4A) substituted (19.7.2006) by Finance Act 2006 (c. 25), s. 5(4)

Words in s. 55(5)(d) substituted (19.7.2006) by Finance Act 2006 (c. 25), s. 5(4)

S. 55A repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(j), Sch. 26 Pt. 1(1)

S. 67 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(k), Sch. 26 Pt. 1(1)

S. 69 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(l), Sch. 26 Pt. 1(1)

S. 71 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(m), Sch. 26 Pt. 1(1)

S. 74 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(n), Sch. 26 Pt. 1(1)

S. 82 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(o), Sch. 26 Pt. 1(1)

S. 5A inserted (with effect in accordance with art. 16(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 16(1)

Words in s. 4(1) repealed (S.) (1.9.2009 at 5.00 a.m.) by The Licensing (Scotland) Act 2005 (Consequential Provisions) Order 2009 (S.S.I. 2009/248), art. 1(1), sch. 2 (with art. 3)

S. 77(6) repealed (S.) (1.9.2009 at 5.00 a.m.) by Licensing (Scotland) Act 2005 (asp 16), s. 150(2), sch. 7 (with s. 143); S.S.I. 2007/472, art. 3

Words in s. 36B(8) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 169 (with Sch. 2)

Words in s. 47(5) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(c)(i); S.I. 2009/511, art. 2 (with art. 4)

Words in s. 54(5) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(c)(ii); S.I. 2009/511, art. 2 (with art. 4)

Words in s. 55(6) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(c)(iii); S.I. 2009/511, art. 2 (with art. 4)

Words in s. 62(4) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(c)(iv); S.I. 2009/511, art. 2 (with art. 4)

S. 1(6A)-(6D) inserted (8.4.2010) by Finance Act 2010 (c. 13), s. 66

Words in s. 1(6) substituted (1.9.2010) by The Alcoholic Liquor Duties (Definition of Cider) Order 2010 (S.I. 2010/1914), arts. 1(2), 2 (with art. 1(3))

S. 36 heading substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 4(6)

Words in s. 36D heading inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 6(3)

Words in s. 36F heading inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 7(3)

S. 37 and cross-heading inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 1

Words in s. 4(1) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 3

S. 36(1ZAA) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 4(2)

Words in s. 36(1AA) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 4(3)

Words in s. 36(1A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 4(4)

Words in s. 36(2)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 4(5)

Words in s. 36B(5) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 5

Words in s. 36D(2) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 6(2)

Words in s. 36F(2) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 7(2)

Words in s. 36G(1)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 8(2)

Words in s. 36G(2)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 8(3)

Words in s. 36G(3)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 8(4)

Words in s. 36G(4) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 8(5)(a)

Words in s. 36G(4)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 8(5)(b)

Words in s. 36H(1) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 9

Words in s. 41 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 10

Words in s. 49(1) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 11(a)

Words in s. 49(1) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 11(b)

Words in s. 49A(2) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 12

S. 36A cross-heading substituted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(3)(7)

Words in s. 36D heading inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(4)(b)(7)

Words in s. 36F heading inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(5)(b)(7)

S. 36H cross-heading inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(6)(7)

S. 36(1AA)(za) inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(2)(a)(7)

Words in s. 36(1AA)(a) inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(2)(b)(7)

Words in s. 36(1AA)(b) inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(2)(c)(7)

Words in s. 36(1AA)(c) inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(2)(d)(7)

Words in s. 36D(2) inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(4)(a)(7)

Words in s. 36F(2) inserted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(5)(a)(7)

S. 22 repealed (17.7.2012) by Finance Act 2012 (c. 14), s. 187(1)

Words in s. 55(5)(b) omitted (with effect in accordance with Sch. 39 para. 51(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 51(4)

Words in s. 1(5) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 51(2)(b)(5)

Words in s. 1(3) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 51(2)(a)(5)

S. 1(7) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 52(1)(a)(3)

Words in s. 4(1) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 51(3)(5)

S. 6 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 52(1)(b)(3)

Sum in s. 17(2)(a) substituted (12.3.2015) for words by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 3(2) (with reg. 5(1))

Sum in s. 25(1) substituted (12.3.2015) for words by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 3(3) (with reg. 5(1))

Sum in sch. 2A para. 5(3) substituted for words (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 3(4)(a) (with reg. 5(1))

Sum in sch. 2A para. 6(3) substituted (12.3.2015) for words by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 3(4)(b) (with reg. 5(1))

Sum in sch. 2A para. 7(3) substituted (12.3.2015) for words by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 3(4)(c) (with reg. 5(1))

Sch. 2B inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(5)(8)

Words in s. 4(1) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(2)(a)(8)

Words in s. 4(3) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(2)(b)(8)

Words in s. 4(4) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(2)(c)(8)

S. 90(1A) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(4)(a)(8)

Words in s. 90(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(4)(b)(8)

Sch. 1 Table substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(6)(7)

Sum in s. 5 substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(2)(7)

Sum in s. 36(1AA)(a) substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(3)(b)(7)

Sum in s. 36(1AA)(za) substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(3)(a)(7)

Sum in s. 37(4) substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(4)(7)

Sum in s. 62(1A)(b) substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(5)(b)(7)

Sum in s. 62(1A)(c) substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(5)(c)(7)

Pt. 6A inserted (26.3.2015 for specified purposes, 1.1.2016 for specified purposes, 1.4.2017 in so far as not already in force) by Finance Act 2015 (c. 11), s. 54(3) (with s. 54(8)-(12)); S.I. 2017/494, reg. 2

Sch. 1 Table Pt. 1 substituted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), s. 54(3)(4)

Sum in s. 62(1A)(a) substituted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), s. 54(2)(4)

Word in s. 62(1A)(b) omitted (retrospective to 1.2.2019) by virtue of Finance Act 2019 (c. 1), ss. 54(4), 55(2)(a)

S. 62(1A)(ba) inserted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(2)(b)

Words in s. 62B heading inserted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(a)

S. 62B(1A) inserted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(c)

S. 62B(7)-(10) inserted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(g)

Words in s. 62B(1) inserted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(b)(i)

Words in s. 62B(1) inserted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(b)(iv)

S. 62B(1)(a) substituted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(b)(ii)

S. 62B(2) substituted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(d)

Words in s. 62B(4)(a) substituted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(e)(i)

Word in s. 62B(4)(a) omitted (retrospective to 1.2.2019) by virtue of Finance Act 2019 (c. 1), ss. 54(4), 55(3)(e)(ii)

S. 62B(4)(aa) inserted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(e)(iii)

Words in s. 62B(5) inserted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(f)

Words in s. 62B(1)(b) substituted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), ss. 54(4), 55(3)(b)(iii)

S. 55ZA inserted (with effect in accordance with s. 81(2) of the amending Act) by Finance Act 2020 (c. 14), s. 81(1)

Act applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 5, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

S. 36 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9