[^c1606317]: Reference to Scottish Homes substituted (E.W.S.) for the reference to Scottish Special Housing Association by Housing (Scotland) Act (c. 43, SIF 61), Ss. 1, 3 Sch. 2 para. 1

[^c1606318]: S. 107(3)(ea) inserted (1.10.1996) by 1996 c. 52, s. 55, Sch. 3 para. 1(2); S.I. 1996/2402, art. 3

[^c1606319]: Word and s. 107(3)(f)(i)(ii) substituted for words in s. 107(3)(f) (1.10.1996) by 1996 c. 52, s. 55, Sch. 3 para. 1(3); S.I. 1996/2402, art. 3

[^c1606320]: S. 107(3)(ff) inserted by Finance Act 1988 (c. 39, SIF 114), s. 142(2)

[^c1606321]: 1965 c. 59.

[^c1606322]: 1968 c. 16.

[^c1606323]: 1980 c. 65.

[^c1606324]: 1965 c. 13. (N.I.)

[^c1606325]: S. 107(3)(i) repealed (1.10.1998) by 1998 c. 38, s. 152, Sch. 18 Pt. IV (wih ss. 137(1), 139(2), 141(1)); S.I. 1998/2244, art. 4

[^c1606326]: Words in s. 107(3)(k) substituted (22.8.1996) by 1996 c. 16, ss. 103, 104, Sch. 7 Pt. II para. 33

[^c1606328]: Words in s. 107(3)(k) substituted (4.11.2001) by 2000 c. 32, s. 74, Sch. 6 para. 7; S.R. 2001/396, art. 2, Sch.

[^c1719954]: S. 107(3)(ka) repealed (1.4.2002) by 2001 c. 16, ss. 128, 137, Sch. 6 Pt. III para. 64, Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3 (with art. 4)

[^c1606331]: S.I. 1972/1263 (N.I. 12).

[^c1606332]: 1980 c. 52.

[^c1606333]: S. 107(3)(n) added by Finance Act 1984 (c. 43, SIF 114), s. 110(1)(2)(4)

[^c1606334]: S. 107(3)(o) added by Finance Act 1984 (c. 43, SIF 114), s. 110(5)

[^c1606335]: S. 107(3A) added by Finance Act 1984 (c. 43, SIF 114), s. 110(1)(3)(4)

[^c1606336]: Words in s. 107(3A) substituted (1.10.1996) by 1996 c. 52, s. 55, Sch. 3 para. 1(4); S.I. 1996/2402, art. 3

[^c1606337]: S. 107(3B) inserted (17.8.1992) by Housing and Planning Act 1986 (c. 63, SIF 114), s. 24(1)(2), Sch. 5 Pt. II para. 18; S.I. 1992/1753, art. 2(2).

[^c1606338]: S. 107(3C) inserted (1.4.1997) by 1996 c. 52, s. 55, SCh. 3 para. 1(5); S.I. 1997/618, art. 2

[^c1606346]: S. 109 repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IX(2)

[^c1606351]: S. 110 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(5)

[^c1606352]: 1975 c. 22.

[^c1606353]: Words substituted by Finance Act 1985 (c. 54), s. 91(3) with respect to chargeable periods ending after 30 June 1985. Previously “in which a net profit from the field first accrues to the participator.”

[^c1606354]: See 1987 s. 65(4)(c)—exclusion of coss-field allowance in determining assessable profit or allowable loss for s. 111(2)

[^c1606355]: Words substituted by Finance Act 1982 (c. 39), s. 139(6), Sch. 19 para. 16(2). Previously “exceed the total allowable losses that have so accrued to him”

[^c1606356]: S. 111(2A) substituted by Finance Act 1982 (c. 39), s. 139(6), Sch. 19 para. 16(2). Previously “exceed the total allowable losses that have so accrued to him”

[^c1606357]: Words repealed by Finance Act 1987 (c. 16), ss. 64(2), 72(7), Sch. 13 Pt. II para. 8, Sch. 16 Pt. X

[^c1606358]: Words added by Finance Act 1983 (c. 28), s. 37(2), Sch. 8 Pt. II para. 9

[^c1606359]: See s. 117(4), post—includes an election under 1981 s. 117

[^c1606360]: Word “and” and s. 111(3)(d) inserted by Oil Taxation Act 1983 (c. 56), s. 9(8)—to have effect with respect to chargeable periods ending after 1 July 1982

[^c1606361]: See Oil Taxation Act 1983 (c. 56), Sch. 1 para. 2(4) where expenditure incurred in respect of a remote associated asset

[^c1606362]: 1980 c. 1.

[^c1606363]: 1980 c. 48.

[^c1606364]: S. 112(4A) inserted by Finance Act 1982 (c. 39), s. 139(6), Sch. 19 para. 16(3)

[^c1606365]: S. 113(1) substituted by Finance Act 1982 (c. 39), s. 139(6), Sch. 19 para. 16(4). Previously “(1) This section has effect where the total allowable losses that have accrued to a participator from an oil field in chargeable periods up to and including a chargeable period ending not more than three years after his net profit period exceed the total assessable profits (without any reduction under section 7 or 8 of the principal Act) that have so accrued to him.”

[^c1606366]: The text of part of ss. 89, 90, 91, 114, 116, 119 is in the form in which it was originally enacted: it was not reproduced in Satutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c1606367]: 1980 c. 48.

[^c1606368]: The text of part of ss. 89, 90, 91, 114, 116, 119 is in the form in which it was originally enacted: it was not reproduced in Satutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c1606370]: Words in s. 118(2)(c) substituted (15.2.1999) by 1998 c. 17, s. 50, Sch. 4 para. 16 (with Sch. 3 para. 5(1)); S.I. 1999/161, art. 2(1)

[^c1606371]: The text of part of ss. 89, 90, 91, 114, 116, 119 is in the form in which it was originally enacted: it was not reproduced in Satutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c1606372]: Repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31. See 1987 edition for these provisions.

[^c1606373]: 1980 c. 48.

[^c1606375]: See Finance Act 1982 (c. 39), s. 135—in relation to determination of oil fields under Oil Taxation Act 1975 Sch. 1 made after 31 December 1981, Part VIII to apply to oil won before the date of determination.

[^c1606376]: Words substituted by Finance Act 1982 (c. 39), s. 133(2) for chargeable periods ending after 31 December 1981. Originally “2(4) and (5)”

[^c1606377]: Words substituted by Finance Act 1982 (c. 39), s. 132(2). Originally “and 30th June 1982”.

[^c1606378]: See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 498(8)—in determining the amount of any advance corporation tax (“ACT”) repayable under s. 172(5) any Act in respect of distribution actually made on or after 17 March 1987 shall be left out of account.

[^c1606379]: See Part II, post.

[^c1606374]: Part VIII (ss. 122–128) repealed by Finance Act 1982 (c. 39), s. 157(6), Sch. 22 Pt. IX for chargeable periods ending after 31 December 1982.

[^c1606380]: Ss. 129–133 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. X Note 2

[^c1606381]: The text of s. 134 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.

[^c1606384]: Words in s. 135 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27).

[^c1606385]: Words substituted by Finance Act 1985 (c. 54), s. 93(7), Sch. 25 para. 10

[^c1606386]: 1959 c. 49.

[^c1606387]: S. 136(1)(3) repealed by Finance Act 1987 (c. 16, SIF 99:6), s. 72(7), Sch. 16 Pt. XI

[^c1606388]: The text of s. 136(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.

[^c1606389]: 1971 c. 80

[^c1606395]: S. 137(1)(2) repealed (2.12.1999) by 1998 c. 47, s. 100(2), Sch. 15 (with s. 95); S.I. 1999/3209, art. 2, Sch.

[^c1606397]: 1968 c. 13.

[^c1606398]: 1925 c. 34.

[^c1606399]: S. 138 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c1606400]: Word substituted by Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 32

[^c1606401]: 1979 c. 14.

[^c1606402]: S. 139(4) repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c1606403]: 1975 c. 22.

[^c1606404]: Schs. 1, 2 repealed by Finance Act 1982 (c. 39, SIF 40:1), s. 157(6), Sch. 22 Pt. I

[^c1606405]: Schs. 3, 4 repealed by Finance Act 1982 (c. 39, SIF 40:1), s. 157(6), Sch. 22 Pt. II

[^c1606406]: Sch. 5 repealed by Betting and Gaming Duties Act 1981 (c. 63, SIF 12:2), s. 34(2), Sch. 7

[^c1606408]: Sch. 6 para. 1 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.

[^c1606409]: Sch. 6 para. 2 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.

[^c1606410]: Sch. 6 para. 3 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.

[^c1606411]: Sch. 6 para. 7(3) repealed by S.I. 1982/1324, reg. 3

[^c1606407]: The text of Sch. 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c1606412]: The text of Sch. 7 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.

[^c1606416]: Sch. 8 paras. 2(b), 14(b) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. I

[^c1606417]: Sch. 8 para. 2(d)(ii) and word "and" preceding it repealed (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 3, 82, Sch. 2 para. 2(6), Sch 18 PtI, Note 5; S.I. 1992/3104, art. 2(2); and expressed to be repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3

[^c1606419]: Sch. 8 para. 7 repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3

[^c1606420]: Sch. 8 para. 8 repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2) Note; S.I. 1997/1433, art. 2

[^c1606414]: 1979 c. 2.

[^c1606422]: Words in Sch. 8 para. 12(b) repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3

[^c1606423]: Sch. 8 para. 12(c) repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679,art. 3

[^c1606425]: Sch. 8 paras. 2(b), 14(b) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. I

[^c1606426]: Words in Sch. 8 para. 14(c) repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3

[^c1606427]: Sch. 8 para. 14(d) repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3

[^c1606428]: Sch. 8 para. 15(c) and the preceding “and” repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3

[^c1606421]: 1979 c. 4.

[^c1606432]: Sch. 8 paras. 26–28 repealed by S.I. 1990/594, (N.I.6), art. 90(4), Sch. 13

[^c1606430]: 1964 c. 26.

[^c1606413]: The text of Sch. 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c1606433]: Schedules 9–12 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

[^c1606434]: Schs. 13, 14 repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

[^c1606435]: Sch. 15 repealed by Finance Act 1982 (c. 39), ss. 97(4), 157, Sch. 22, Pt. VII Note I

[^c1606437]: See Finance Act 1982 (c. 39), s. 135(1)(b)—no payment of duty required by virtue of a deemed determination under s. 135(1)(a)

[^c1606438]: See Finance Act 1982 (c. 39), s. 135(3)(c)—para. 10 not to apply to additional returns made under the Oil Taxation Act 1975 Sch. 2 para. 2 by virtue of s. 135(3)(a) in relation to further determinations made after 31 December 1981.

[^c1606439]: See Finance Act 1982 (c. 39), s. 139(6), Sch. 19 para. 12—payments for chargeable period to December 1982.

[^c1606440]: 1968 c. 13

[^c1606441]: Words substituted by Finance Act 1989 (c. 26), s. 180(2)(c)(7)—deemed always to have had effect. Previously “repayment”.

[^c1606436]: Sch. 16 repealed by Finance Act 1982 (c. 39), s. 157(6), Sch. 22 Pt. IX for chargeable periods ending after 31 December 1982.

[^c1606444]: 1979 c. 37.

[^c1606445]: 1948 c. 38.

[^c1606446]: 1960 c. 22 (N.I.)

[^c1606447]: 1968 c. 13.

[^c1606448]: 1970 c. 9.

[^c1606449]: 1970 c. 9.

[^c1606450]: Words repealed by Finance Act 1988 (c. 39), s. 148, Sch. 14 pt. IX

[^c1606443]: The text of Sch. 17 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.

[^c1606451]: Sch. 18 repealed by Finance Act 1987 (c. 16, SIF 99:6), s. 72(7), Sch. 16 Pt. XI

[^c1606453]: 1970 c. 10.

[^c1606454]: 1978 c. 42.

[^c1606455]: 1975 c. 45.

[^c1606456]: 1976 c. 40.

[^c1606457]: 1978 c. 48.

[^c1606452]: The text of Sch. 19 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.

[^key-007e5aeb6689b240db0e8b35a59f5e9c]: Sch. 8 para. 24 repealed (E.W.) by Licensing (Retail Sales) Act 1988 (c. 25, SIF 68A:1), s. 3(c)and (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)

[^key-0facac7c9d9a10f76e2eac9b1e14db19]: Sch. 8 para. 25 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)

[^key-3c121240df175265af209ba56d982fc1]: Sch. 8 para. 13 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-43d9e9e97b73606042cc3ad9290ad0d5]: Sch. 8 para. 17 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-301c96be28d5c2ae7d75ca6ff1c5152c]: Sch. 8 para. 21 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-22501034d2552c9aa051d99741b66675]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5))

[^key-b1ba41ca91cde7240e635b6efa234ff2]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with arts. 3(2)(3), 4(2), 6(4)(5))

[^key-58f1ac0b3bcea3591b542a412dd5f72b]: Words in s. 107(3)(k) substituted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 145(a); S.I. 2011/3019, art. 3, Sch. 1

[^key-aea48683740a8ac3301631fd80a8eb4d]: Words in s. 107(3)(k) substituted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 145(b); S.I. 2011/3019, art. 3, Sch. 1

[^key-c73cb9c36697d8336448df007316c10e]: S. 108 repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 3(1)(b) (with Sch. 39 paras. 11-13)

[^key-e802b2f8a0216dddefbdb1a06dac81c4]: Sch. 8 para. 16 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), s. 187(2)(b)

[^key-27e03a9b24b1f01cb8036d3ef0450577]: Words in s. 107(3)(k) substituted (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Provisions and Modifications) Order 2013 (S.I. 2013/602), art. 1(2), Sch. 2 para. 16

[^key-eba6ecba075877a8b8d4404c72fa51ee]: Words in s. 118(2) inserted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 5(3)(a)

[^key-99df39abc2238c52732ec5e1138f8ae2]: Word in s. 118(2) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 5(3)(b)

[^key-a264eb9fc15ddeb773824d371ea2ece2]: Word in s. 118(2)(b) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 5(3)(c)

[^key-f0fb9891ba15da54ea591a7e6fd34a61]: Words in s. 118(1)(a) inserted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 5(2)(a)

[^key-35d373a2dd5d9cae1f258978ba9b896d]: Word in s. 118(1)(b) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 5(2)(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals have effect from such day as may be appointed by the Commissioners of Customs and Excise by order made by statutory instrument and different days may be appointed for different repeals.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Irish land Acts.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Entry outwards of goods.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals have effect from such day as may be appointed by the Commissioners of Customs and Excise by order made by statutory instrument and different days may be appointed for different repeals.

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