Reform history

#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

#### Vehicles excise duty: recipients of mobility supplement.

#### Unpaid car tax and value added tax: distress and poinding.

## CHAPTER I — GENERAL

## CHAPTER II — CAPITAL ALLOWANCES

#### Sales of gas: treatment of certain payments.

## CHAPTER III — CAPITAL GAINS

## CHAPTER IV — INSURANCE

## CHAPTER V — OIL AND GAS INDUSTRY

## CHAPTER VI — CONTROLLED FOREIGN COMPANIES

#### Restriction on PRT reliefs.

#### Special and General Commissioners.

#### Tax exemptions in relation to designated international organisations.

### Amendment of Customs and Excise Management Act 1979

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

##### 12

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

## Schedules 15—20

These repeals do not affect licences granted for periods beginning before 1st October 1984.

##### 1

The repeals in section 310 of the Income and Corporation Taxes Act 1970 and Schedule 18 to the Finance Act 1972 do not have effect with respect to any financial year ending before 1st April 1986.

##### 2

The repeals in section 343 of the Income and Corporation Taxes Act 1970 and section 58 of the Finance Act 1980 have effect from 6th April 1985.

##### 3

The repeals in section 96 of the Finance Act 1972 and section 10(3) of the Finance Act 1974 do not have effect with respect to any financial year ending before 1st April 1985.

##### 4

The repeals in Schedule 1 to the Finance Act 1974 shall have effect in relation to payments of interest made after the passing of this Act.

##### 5

The repeal of section 17(3) of the Oil Taxation Act 1975 has effect with respect to any advance corporation tax which is, within the meaning of section 77 of this Act, advance corporation tax paid by the company in respect of distributions in an accounting period of the company ending on or after 1st April 1984.

##### 6

The repeal in paragraph 13 of Schedule 10 to the Finance Act 1980 has effect from the day appointed under section 39(9) of this Act.

##### 7

The repeal in section 40 of the Finance Act 1982 has effect in relation to any right to acquire shares which is obtained after 5th April 1984.

##### 8

The repeal in section 20(4) of the Finance Act 1983 has effect in relation to payments made on or after 6th April 1984.

##### 1

The repeals in subsection (2) of section 188 of, and in Schedule 8 to, the Taxes Act have effect where the relevant date (within the meaning of that section) falls after 13th March 1984 but subject to subsection (8) of section 30 of this Act.

##### 2

The repeal of section 23(3) of the Finance Act 1974 and the repeal in Schedule 12 of the Taxes Act have effect in relation to the year 1985-86 and subsequent years of assessment but subject to subsection (4) of section 30 of this Act.

##### 3

The repeal in Schedule 2 of the Finance Act 1974 has effect in relation to the year 1989-90 and subsequent years of assessment.

##### 4

The repeals in the Acts of 1975, section 31(2) of, and Schedule 7 to, the Finance Act 1977 and the Finance Act 1978 have effect for the year 1985-86 and subsequent years of assessment.

##### 1

The repeal of sections 6, 8, 9 and 148 of the Capital Gains Tax Act 1979 and of section 82 of the Finance Act 1980 and section 85 of the Finance Act 1982 has effect with respect to disposals on or after 6th April 1984.

##### 2

The repeals in section 29A of the Capital Gains Tax Act 1979 have effect in relation to disposals and acquisitions on or after 6th April 1983.

##### 3

The repeals in section 32 of that Act have effect where the disposal by the person who is neither resident nor ordinarily resident in the United Kingdom is made on or after 6th April 1985.

##### 4

The repeals in sections 137(4)(aa) and 138(1)(aa) of that Act have effect in relation to any abandonment or other disposal on or after 6th April 1984.

## Editorial notes

[^c10406631]: [Ss. 1-3](https://www.legislation.gov.uk/ukpga/1984/43/section/1), [8](https://www.legislation.gov.uk/ukpga/1984/43/section/8), [9](https://www.legislation.gov.uk/ukpga/1984/43/section/9), [14](https://www.legislation.gov.uk/ukpga/1984/43/section/14), [15](https://www.legislation.gov.uk/ukpga/1984/43/section/15), [128(1)](https://www.legislation.gov.uk/ukpga/1984/43/section/128/1) (6), Schs. 1, 4, 5, 23 Pts. I, IV from group 40:1; [ss 10-13](https://www.legislation.gov.uk/ukpga/1984/43/section/10), [16](https://www.legislation.gov.uk/ukpga/1984/43/section/16), [128(1)](https://www.legislation.gov.uk/ukpga/1984/43/section/128/1) (6), Schs. 6, 23 Pt. III from group 40:2; [ss 4](https://www.legislation.gov.uk/ukpga/1984/43/section/4), [5](https://www.legislation.gov.uk/ukpga/1984/43/section/5), [128(1)](https://www.legislation.gov.uk/ukpga/1984/43/section/128/1), [Sch. 2](https://www.legislation.gov.uk/ukpga/1984/43/schedule/2) from group 107:2; [ss 17-62](https://www.legislation.gov.uk/ukpga/1984/43/section/17), [72-91](https://www.legislation.gov.uk/ukpga/1984/43/section/72), [113-116](https://www.legislation.gov.uk/ukpga/1984/43/section/113), [124](https://www.legislation.gov.uk/ukpga/1984/43/section/124), [126](https://www.legislation.gov.uk/ukpga/1984/43/section/126), [127](https://www.legislation.gov.uk/ukpga/1984/43/section/127), [128(1)-(3)](https://www.legislation.gov.uk/ukpga/1984/43/section/128/1) (5) (6), Schs. 7-12, 15-18, 22, 23 Pts V-VII, XIII from group 63:1; [ss 63-71](https://www.legislation.gov.uk/ukpga/1984/43/section/63), [92-100](https://www.legislation.gov.uk/ukpga/1984/43/section/92), [128(1)-(3)](https://www.legislation.gov.uk/ukpga/1984/43/section/128/1)(6), Schs. 13, 14, 19, 20, 23 Pt. VIII from group 63:2; [ss. 101-108](https://www.legislation.gov.uk/ukpga/1984/43/section/101), [128(1)(4)(6)](https://www.legislation.gov.uk/ukpga/1984/43/section/128/1/4/6), [Schs 21](https://www.legislation.gov.uk/ukpga/1984/43/schedule/21), [23](https://www.legislation.gov.uk/ukpga/1984/43/schedule/23) Pt. IX from group 65; [ss. 109-122](https://www.legislation.gov.uk/ukpga/1984/43/section/109), [128(1)(6)](https://www.legislation.gov.uk/ukpga/1984/43/section/128/1/6), [Sch. 23 Pt X](https://www.legislation.gov.uk/ukpga/1984/43/schedule/23) from group 114; [ss. 117](https://www.legislation.gov.uk/ukpga/1984/43/section/117), [128(1)(6)](https://www.legislation.gov.uk/ukpga/1984/43/section/128/1/6), [Sch. 23 Part XI](https://www.legislation.gov.uk/ukpga/1984/43/schedule/23) from 113:1; 125, 128(1)(6), Sch. 23 Pt. XIV from group 99:3; [ss. 6](https://www.legislation.gov.uk/ukpga/1984/43/section/6), [7](https://www.legislation.gov.uk/ukpga/1984/43/section/7), [128(1)(6)](https://www.legislation.gov.uk/ukpga/1984/43/section/128/1/6), [Sch. 3](https://www.legislation.gov.uk/ukpga/1984/43/schedule/3), [23](https://www.legislation.gov.uk/ukpga/1984/43/schedule/23) Pt. II from group 12:2

[^c10406641]: Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came into force at specific times of the day.

[^c10406651]: General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1) but not against each Act

[^c10406661]: Act amended (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 84(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/84/3)

[^c10406671]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).

[^c10406681]: [S. 2](https://www.legislation.gov.uk/ukpga/1984/43/section/2) repealed by [Finance Act 1985 (c. 54)](https://www.legislation.gov.uk/ukpga/1985/54), [s. 98(6)](https://www.legislation.gov.uk/ukpga/1985/54/section/98/6), [Sch. 27 Pt. I](https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/I)

[^c10406691]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).

[^c10406771]: [S. 4(1)](https://www.legislation.gov.uk/ukpga/1984/43/section/4/1), (3)-(6) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))

[^c10406781]: [S. 4(2)](https://www.legislation.gov.uk/ukpga/1984/43/section/4/2) repealed by [Finance Act 1985 (c. 54)](https://www.legislation.gov.uk/ukpga/1985/54), [s. 98(6)](https://www.legislation.gov.uk/ukpga/1985/54/section/98/6), [Sch. 27 Pt. II](https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/II)

[^c10406841]: [S. 5(1)-(3)](https://www.legislation.gov.uk/ukpga/1984/43/section/5/1)(5) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with s. 57(4)

[^c10406871]: [S. 5(4)](https://www.legislation.gov.uk/ukpga/1984/43/section/5/4) repealed (1.10.1991) by [Finance Act 1991 (c. 31, SIF 107:2)](https://www.legislation.gov.uk/ukpga/1991/31), [ss. 10](https://www.legislation.gov.uk/ukpga/1991/31/section/10), [123](https://www.legislation.gov.uk/ukpga/1991/31/section/123), [Sch. 19 Pt. IV](https://www.legislation.gov.uk/ukpga/1991/31/schedule/19/part/IV); [S.I. 1991/2021](https://www.legislation.gov.uk/uksi/1991/2021), [art. 2](https://www.legislation.gov.uk/uksi/1991/2021/article/2).

[^c10406891]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).

[^c10406901]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).

[^c10406911]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).

[^c10406921]: [S. 10](https://www.legislation.gov.uk/ukpga/1984/43/section/10) repealed (1.9.1994 with effect as mentioned in [s. 101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1) of the amending Act) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 paras. 2](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/2), [9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))

[^c10406931]: [S. 11](https://www.legislation.gov.uk/ukpga/1984/43/section/11) repealed (1.9.1994 with effect as mentioned in [s. 101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1) of the amending Act) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 paras. 2](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/2), [9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))

[^c10406941]: [S. 12](https://www.legislation.gov.uk/ukpga/1984/43/section/12) repealed by [Finance Act 1988 (c. 39)](https://www.legislation.gov.uk/ukpga/1988/39), [s. 148](https://www.legislation.gov.uk/ukpga/1988/39/section/148), [Sch. 14 Pt. III](https://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/III) and expressed to be repealed (1.9.1994 with effect as mentioned in [s. 101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1) of the amending Act) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 paras. 2](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/2), [9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))

[^c10406951]: [S. 13](https://www.legislation.gov.uk/ukpga/1984/43/section/13) repealed (1.9.1994 with effect as mentioned in [s. 101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1) of the amending Act) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 paras. 2](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/2), [9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))

[^c10406961]: [1979 c. 3](https://www.legislation.gov.uk/ukpga/1979/3).

[^c10406971]: [1979 c. 3](https://www.legislation.gov.uk/ukpga/1979/3).

[^c10406981]: [1979 c. 3](https://www.legislation.gov.uk/ukpga/1979/3).

[^c10406991]: [1979 c. 58](https://www.legislation.gov.uk/ukpga/1979/58).

[^c10407001]: S. 16 repealed (S.) by [Debtors (Scotland) Act 1987 (c. 18)](https://www.legislation.gov.uk/ukpga/1987/18), [s. 108(3)](https://www.legislation.gov.uk/ukpga/1987/18/section/108/3), [Sch. 8](https://www.legislation.gov.uk/ukpga/1987/18/schedule/8) (with [Sch. 8 para. 5](https://www.legislation.gov.uk/ukpga/1987/18/schedule/8/paragraph/5))

[^c10407011]: [Ss. 17–25](https://www.legislation.gov.uk/ukpga/1984/43/section/17) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407021]: [S. 26](https://www.legislation.gov.uk/ukpga/1984/43/section/26) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407031]: [Ss. 27–43](https://www.legislation.gov.uk/ukpga/1984/43/section/27) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407071]: [S. 44](https://www.legislation.gov.uk/ukpga/1984/43/section/44) repealed (in relation to tax for the year 1992-1993 and subsequent years as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407081]: [Ss. 45–49](https://www.legislation.gov.uk/ukpga/1984/43/section/45) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407121]: [S. 50](https://www.legislation.gov.uk/ukpga/1984/43/section/50) repealed (in relation to tax for the year 1992-1993 and subsequent years as mentioned in s. 289 of the 1992 Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 60](https://www.legislation.gov.uk/ukpga/1992/12/section/60), [101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407131]: [Ss. 51–55](https://www.legislation.gov.uk/ukpga/1984/43/section/51) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407161]: [S. 56(1)(2)](https://www.legislation.gov.uk/ukpga/1984/43/section/56/1/2) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407171]: [S. 56(3)(4)](https://www.legislation.gov.uk/ukpga/1984/43/section/56/3/4) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 60](https://www.legislation.gov.uk/ukpga/1992/12/section/60), [101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407191]: [Ss. 58–62](https://www.legislation.gov.uk/ukpga/1984/43/section/58) repealed by [Capital Allowances Act 1990 (c. 1)](https://www.legislation.gov.uk/ukpga/1990/1), [s. 164(4)](https://www.legislation.gov.uk/ukpga/1990/1/section/164/4), [Sch. 2](https://www.legislation.gov.uk/ukpga/1990/1/schedule/2)

[^c10407211]: [Ss. 63 to 71](https://www.legislation.gov.uk/ukpga/1984/43/section/63) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407431]: [Ss. 63 to 71](https://www.legislation.gov.uk/ukpga/1984/43/section/63) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4), [20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)) and subject to subsequent amendment (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 84(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/84/3).

[^c10407441]: [S. 65](https://www.legislation.gov.uk/ukpga/1984/43/section/65) repealed by Finance (No. 2) Act 1987 s. 104(4), Sch. 9 Part II (and ss. 63 to 71 are expressed to be repealed, as mentioned in s. 289 of the 1992 Act, by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))).

[^c10407451]: [Ss. 63 to 71](https://www.legislation.gov.uk/ukpga/1984/43/section/63) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407461]: [Ss. 63 to 71](https://www.legislation.gov.uk/ukpga/1984/43/section/63) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407471]: [Ss. 63 to 71](https://www.legislation.gov.uk/ukpga/1984/43/section/63) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407481]: [Ss. 63 to 71](https://www.legislation.gov.uk/ukpga/1984/43/section/63) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407491]: [Ss. 63 to 71](https://www.legislation.gov.uk/ukpga/1984/43/section/63) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with savings in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10407501]: [Ss. 63 to 71](https://www.legislation.gov.uk/ukpga/1984/43/section/63) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407511]: [Ss. 72](https://www.legislation.gov.uk/ukpga/1984/43/section/72), [73(1)–(3)](https://www.legislation.gov.uk/ukpga/1984/43/section/73/1) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407581]: [Ss. 72](https://www.legislation.gov.uk/ukpga/1984/43/section/72), [73(1)–(3)](https://www.legislation.gov.uk/ukpga/1984/43/section/73/1)(5)(6) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407591]: Words in [s. 73(4)](https://www.legislation.gov.uk/ukpga/1984/43/section/73/4) repealed (1.1.1994) by [Friendly Societies Act 1992 (c. 40)](https://www.legislation.gov.uk/ukpga/1992/40), [s. 120](https://www.legislation.gov.uk/ukpga/1992/40/section/120), [Sch. 22 Pt.I](https://www.legislation.gov.uk/ukpga/1992/40/schedule/22/part/I) (with [ss. 7(5)](https://www.legislation.gov.uk/ukpga/1992/40/section/7/5), [93(4)](https://www.legislation.gov.uk/ukpga/1992/40/section/93/4)); [S.I. 1993/3226](https://www.legislation.gov.uk/uksi/1993/3226), [art.2(1)](https://www.legislation.gov.uk/uksi/1993/3226/article/2/1), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/3226/schedule/2).

[^c10407601]: [1974 c. 46](https://www.legislation.gov.uk/ukpga/1974/46).

[^c10407611]: Words in [s. 73(5)](https://www.legislation.gov.uk/ukpga/1984/43/section/73/5) expressed to be repealed (1.1.1994) by [Friendly Societies Act 1992 (c. 40)](https://www.legislation.gov.uk/ukpga/1992/40), [s. 120](https://www.legislation.gov.uk/ukpga/1992/40/section/120), [Sch. 22 Pt.I](https://www.legislation.gov.uk/ukpga/1992/40/schedule/22/part/I) (with [ss. 7(5)](https://www.legislation.gov.uk/ukpga/1992/40/section/7/5), [93(4)](https://www.legislation.gov.uk/ukpga/1992/40/section/93/4)); [S.I. 1993/3226](https://www.legislation.gov.uk/uksi/1993/3226), [art.2(1)](https://www.legislation.gov.uk/uksi/1993/3226/article/2/1), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/3226/schedule/2).

[^c10407621]: [1970 c. 31 (N.I.)](https://www.legislation.gov.uk/apni/1970/31).

[^c10407631]: [1974 c. 46](https://www.legislation.gov.uk/ukpga/1974/46).

[^c10407641]: [Ss. 74–76](https://www.legislation.gov.uk/ukpga/1984/43/section/74) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407651]: [S. 77](https://www.legislation.gov.uk/ukpga/1984/43/section/77) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407661]: [S. 78](https://www.legislation.gov.uk/ukpga/1984/43/section/78) repealed by [Capital Allowances Act 1990 (c. 1)](https://www.legislation.gov.uk/ukpga/1990/1), [s. 164(4)](https://www.legislation.gov.uk/ukpga/1990/1/section/164/4), [Sch. 2](https://www.legislation.gov.uk/ukpga/1990/1/schedule/2)

[^c10407721]: [S. 79](https://www.legislation.gov.uk/ukpga/1984/43/section/79) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407751]: [S. 80](https://www.legislation.gov.uk/ukpga/1984/43/section/80) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407761]: [S. 81](https://www.legislation.gov.uk/ukpga/1984/43/section/81) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10407771]: [Ss. 82–91](https://www.legislation.gov.uk/ukpga/1984/43/section/82) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407781]: [Ss. 92–100](https://www.legislation.gov.uk/ukpga/1984/43/section/92) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10407791]: [Ss. 101–107](https://www.legislation.gov.uk/ukpga/1984/43/section/101) repealed by [Inheritance Tax Act 1984 (c. 51)](https://www.legislation.gov.uk/ukpga/1984/51), [ss. 274](https://www.legislation.gov.uk/ukpga/1984/51/section/274), [277](https://www.legislation.gov.uk/ukpga/1984/51/section/277), [Schs. 7](https://www.legislation.gov.uk/ukpga/1984/51/schedule/7), [9](https://www.legislation.gov.uk/ukpga/1984/51/schedule/9)

[^c10407801]: [S. 109](https://www.legislation.gov.uk/ukpga/1984/43/section/109) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2)

[^c10407811]: [1981 c. 35](https://www.legislation.gov.uk/ukpga/1981/35).

[^c10407831]: [S. 111(1)](https://www.legislation.gov.uk/ukpga/1984/43/section/111/1) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20), [Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/part/V/2)

[^c10407841]: [S. 111(4)](https://www.legislation.gov.uk/ukpga/1984/43/section/111/4) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(1) notes 1, 2 of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20), [Pt. V(1)](https://www.legislation.gov.uk/ukpga/1999/16/part/V/1)

[^c10407851]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).

[^c10407861]: [1981 c. 35](https://www.legislation.gov.uk/ukpga/1981/35).

[^c10407991]: Words repealed by Finance Act 1987 ss. 64(2), 72(7), Schs. 13 Part II para. 9(1)(a) and 16 Part X

[^c10408001]: Words inserted by Finance Act 1987 s. 64(2), Sch. 13 Part II para. 9(1)(b)

[^c10408011]: Words in s. 113(2) substituted (*retrospective* to 7.3.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 101(3)(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/101/3/5)

[^c10408031]: Words in s. 113(4) inserted (19.3.1997 with effect on 23.7.1996 as mentioned in [s. 107(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/107/4) of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 107(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/107/1/2/4)

[^c10408041]: Words inserted by Finance Act 1987 s. 64(2), Sch. 13 Part II para. 9(2)

[^c10408051]: Words substituted by Finance Act 1987 s. 64(2), Sch. 13 Part II para. 9(2)

[^c10408061]: Words in s. 113(6) substituted(19.3.1997 with effect on 23.7.1996 as mentioned in [s. 107(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/107/4) of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 107(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/107/1/3/4)

[^c10408071]: Words substituted by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29 para. 32](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29/paragraph/32)

[^c10408081]: Words substituted by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29 para. 32](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29/paragraph/32)

[^c10408101]: [1976 c. 85](https://www.legislation.gov.uk/ukpga/1976/85).

[^c10408111]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).

[^c10408121]: [Ss. 118–123](https://www.legislation.gov.uk/ukpga/1984/43/section/118) repealed by [Finance Act 1985 (c. 54)](https://www.legislation.gov.uk/ukpga/1985/54), [s. 98(6)](https://www.legislation.gov.uk/ukpga/1985/54/section/98/6), [Sch. 27 Pt. X](https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/X) Note 2

[^c10408131]: [1968 c. 13](https://www.legislation.gov.uk/ukpga/1968/13).

[^c10408261]: S. 126: power previously exercised by [S.I. 1984/1215](https://www.legislation.gov.uk/uksi/1984/1215) and 1634; 1985/1172.

[^c10408271]: The Asian Development Bank so designated by S.I. [1984 No. 1215](https://www.legislation.gov.uk/ukcm/1984/1215) and the African Development Bank by S.I. [1984 No. 1634](https://www.legislation.gov.uk/ukcm/1984/1634)

[^c10408281]: S. 126(1): s. 126(1) power exercised by [S.I. 1991/1202](https://www.legislation.gov.uk/uksi/1991/1202).

[^c10408291]: S. 126(3)(a) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10408301]: Words in s. 126(3)(b) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c22515521]: Words in s. 126(3)(c) substituted (with application in accordance with [s. 113(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/4) of the amending Act) by [Finanace Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16) s. 113(3), {Sch. 16 para. 4}

[^c10408321]: S. 126(3)(d) added by Finance Act 1990 s. 114(1)

[^c22192351]: S. 126(4) inserted by Finance Act 1985 s. 96(1)

[^c22192371]: S. 126(5) inserted by Finance Act 1985 s. 96(1)

[^c22515591]: Words in s. 126(5) substituted (with application in accordance with [s. 113(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/4) of the amending Act) by [Finanace Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16) s. 113(3) {Sch. 16 para. 4}

[^c10408341]: Words substituted by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29 para. 32](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29/paragraph/32)

[^c10408351]: [S. 128(4)](https://www.legislation.gov.uk/ukpga/1984/43/section/128/4) repealed by [Inheritance Tax Act 1984 (c. 51)](https://www.legislation.gov.uk/ukpga/1984/51), [ss. 274](https://www.legislation.gov.uk/ukpga/1984/51/section/274), [277](https://www.legislation.gov.uk/ukpga/1984/51/section/277), [Schs. 7](https://www.legislation.gov.uk/ukpga/1984/51/schedule/7), [9](https://www.legislation.gov.uk/ukpga/1984/51/schedule/9)

[^c10408361]: [Sch. 2 Pt. I](https://www.legislation.gov.uk/ukpga/1984/43/schedule/2/part/I) repealed by [Finance Act 1985 (c. 54)](https://www.legislation.gov.uk/ukpga/1985/54), [s. 98(6)](https://www.legislation.gov.uk/ukpga/1985/54/section/98/6), [Sch. 27 Pt. II](https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/II)

[^c10408421]: [Sch. 2 Pt. II para. 6(1)](https://www.legislation.gov.uk/ukpga/1984/43/schedule/2/part/II/paragraph/6/1) and (2) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))

[^c10408441]: [Sch. 6 Pt. II para. 6(3)](https://www.legislation.gov.uk/ukpga/1984/43/schedule/6/part/II/paragraph/6/3) repealed (8.11.1993) by [S.I. 1993/2452](https://www.legislation.gov.uk/uksi/1993/2452), [art. 3](https://www.legislation.gov.uk/uksi/1993/2452/article/3), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/2452/schedule/2)

[^c10408451]: [Sch. 2 Pt. II para. 6(4)(5)](https://www.legislation.gov.uk/ukpga/1984/43/schedule/2/part/II/paragraph/6/4/5) repealed by [Finance Act 1985 (c. 54)](https://www.legislation.gov.uk/ukpga/1985/54), [s. 98(6)](https://www.legislation.gov.uk/ukpga/1985/54/section/98/6), [Sch. 27 Pt. II](https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/II)

[^c10408371]: [1971 c. 10](https://www.legislation.gov.uk/ukpga/1971/10).

[^c10408381]: [1972 c. 10 (N.I.)](https://www.legislation.gov.uk/apni/1972/10).

[^c10408461]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).

[^c10408471]: [Sch. 3 paras. 3-5](https://www.legislation.gov.uk/ukpga/1984/43/schedule/3/paragraph/3) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. II](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/II), note

[^c10408481]: [Sch. 3 paras. 3-5](https://www.legislation.gov.uk/ukpga/1984/43/schedule/3/paragraph/3) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. II](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/II), note

[^c10408491]: [Sch. 3 paras. 3-5](https://www.legislation.gov.uk/ukpga/1984/43/schedule/3/paragraph/3) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. II](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/II), note

[^c10408501]: [Sch. 3 para. 6(b)-(d)](https://www.legislation.gov.uk/ukpga/1984/43/schedule/3/paragraph/6/b) and (f) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. II](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/II), note

[^c10408551]: [Sch. 3 para. 7(3)-(7)](https://www.legislation.gov.uk/ukpga/1984/43/schedule/3/paragraph/7/3) and (9)-(11) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. II](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/II), note

[^c10408631]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).

[^c10408641]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).

[^c10408651]: [Sch. 4 para. 3](https://www.legislation.gov.uk/ukpga/1984/43/schedule/4/paragraph/3) repealed (1.1.1993) by [S.I. 1992/3095](https://www.legislation.gov.uk/uksi/1992/3095), [reg. 10(2)](https://www.legislation.gov.uk/uksi/1992/3095/regulation/10/2), [Sch.2](https://www.legislation.gov.uk/uksi/1992/3095/schedule/2).

[^c10408671]: [Sch. 5 para. 1](https://www.legislation.gov.uk/ukpga/1984/43/schedule/5/paragraph/1) repealed (1.1.1993) by [S.I. 1992/3095](https://www.legislation.gov.uk/uksi/1992/3095), [reg. 10(2)](https://www.legislation.gov.uk/uksi/1992/3095/regulation/10/2), [Sch.2](https://www.legislation.gov.uk/uksi/1992/3095/schedule/2).

[^c10408681]: [Sch. 5 para. 3](https://www.legislation.gov.uk/ukpga/1984/43/schedule/5/paragraph/3) repealed (5.11.1993) by [1993 c. 50](https://www.legislation.gov.uk/ukpga/1993/50), [s. 1(1)](https://www.legislation.gov.uk/ukpga/1993/50/section/1/1), [Sch. 1 Pt. XIV](https://www.legislation.gov.uk/ukpga/1993/50/schedule/1/part/XIV) Group2.

[^c10408661]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).

[^c10408701]: [Sch. 6](https://www.legislation.gov.uk/ukpga/1984/43/schedule/6) repealed (1.9.1994 with effect as mentioned in s. 101(1)) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)

[^c10408721]: [Schs. 7–9](https://www.legislation.gov.uk/ukpga/1984/43/schedule/7) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10408731]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1984/43/schedule/10) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10408751]: [Sch. 11](https://www.legislation.gov.uk/ukpga/1984/43/schedule/11) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10408761]: [Sch. 11 paras. 1(2)(a)–(e)](https://www.legislation.gov.uk/ukpga/1984/43/schedule/11/paragraph/1/2/a)(j), 2, 3 repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10408771]: [Sch. 11](https://www.legislation.gov.uk/ukpga/1984/43/schedule/11) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10408781]: [Sch. 11](https://www.legislation.gov.uk/ukpga/1984/43/schedule/11) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10408791]: [Sch. 11](https://www.legislation.gov.uk/ukpga/1984/43/schedule/11) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10408811]: [Sch. 11](https://www.legislation.gov.uk/ukpga/1984/43/schedule/11) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [ss. 101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27)).

[^c10408821]: [Sch. 12](https://www.legislation.gov.uk/ukpga/1984/43/schedule/12) repealed by [Capital Allowances Act 1990 (c. 1)](https://www.legislation.gov.uk/ukpga/1990/1), [s. 164(4)](https://www.legislation.gov.uk/ukpga/1990/1/section/164/4), [Sch. 2](https://www.legislation.gov.uk/ukpga/1990/1/schedule/2)

[^c10408831]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408841]: [Sch. 13 paras. 2](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13/paragraph/2), [3](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13/paragraph/3) repealed by Finance Act 1986 s. 114(6), Sch. 23 Part VII (and Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act, by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408851]: [Sch. 13(4)](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13/4) repealed by Finance Act 1985 s. 98(6), Sch. 27 Part VII (and Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act, by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408861]: [Sch. 13(5)](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13/5) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [S. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31) and (Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act, by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408871]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408881]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408891]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10408921]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409021]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27) and subject to subsequent amendment (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 84(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/84/3).

[^c10409031]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409051]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1984/43/schedule/13) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 16(4)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/16/4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409071]: Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27); and Sch. 14 in so far as it is still in force amended (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 2

[^c10409081]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409091]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409101]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409111]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409121]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409141]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409161]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409171]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409181]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409191]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409211]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409221]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409231]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409261]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14) repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409271]: [Sch. 14 para. 16](https://www.legislation.gov.uk/ukpga/1984/43/schedule/14/paragraph/16) repealed by [Inheritance Tax Act 1984 (c. 51)](https://www.legislation.gov.uk/ukpga/1984/51), [s. 277](https://www.legislation.gov.uk/ukpga/1984/51/section/277), [Sch. 9](https://www.legislation.gov.uk/ukpga/1984/51/schedule/9) (and expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in [s. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) of the amending Act, by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [s. 290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with saving in [Sch. 11 para. 18(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/18/b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

[^c10409281]: [Schs. 15–20](https://www.legislation.gov.uk/ukpga/1984/43/schedule/15) repealed by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 844](https://www.legislation.gov.uk/ukpga/1988/1/section/844), [Sch. 31](https://www.legislation.gov.uk/ukpga/1988/1/schedule/31)

[^c10409291]: [Sch. 21 paras. 1–17](https://www.legislation.gov.uk/ukpga/1984/43/schedule/21/paragraph/1) repealed by [Inheritance Tax Act 1984 (c. 51)](https://www.legislation.gov.uk/ukpga/1984/51), [ss. 274](https://www.legislation.gov.uk/ukpga/1984/51/section/274), [277](https://www.legislation.gov.uk/ukpga/1984/51/section/277), [Schs. 7](https://www.legislation.gov.uk/ukpga/1984/51/schedule/7), [9](https://www.legislation.gov.uk/ukpga/1984/51/schedule/9)

[^c10409301]: [Sch. 21 paras. 18](https://www.legislation.gov.uk/ukpga/1984/43/schedule/21/paragraph/18), [19](https://www.legislation.gov.uk/ukpga/1984/43/schedule/21/paragraph/19) repealed by [Finance Act 1985 (c. 54)](https://www.legislation.gov.uk/ukpga/1985/54), [s. 98(6)](https://www.legislation.gov.uk/ukpga/1985/54/section/98/6), [Sch. 27 Pt. X](https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/X) Note 2

[^c10409311]: [Sch. 21 paras. 20–26](https://www.legislation.gov.uk/ukpga/1984/43/schedule/21/paragraph/20) repealed by [Inheritance Tax Act 1984 (c. 51)](https://www.legislation.gov.uk/ukpga/1984/51), [ss. 274](https://www.legislation.gov.uk/ukpga/1984/51/section/274), [277](https://www.legislation.gov.uk/ukpga/1984/51/section/277), [Schs. 7](https://www.legislation.gov.uk/ukpga/1984/51/schedule/7), [9](https://www.legislation.gov.uk/ukpga/1984/51/schedule/9)

[^c10409331]: [Sch. 22 para. 3(1)](https://www.legislation.gov.uk/ukpga/1984/43/schedule/22/paragraph/3/1) repealed (11.5.2001 with effect as mentioned in [s. 88](https://www.legislation.gov.uk/ukpga/2001/9/section/88) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/13), note

[^c10409341]: [Sch. 22 para. 3(2)](https://www.legislation.gov.uk/ukpga/1984/43/schedule/22/paragraph/3/2) repealed (29.4.1996 with effect in relation to any proceedings for the year 1996-97 or the subsequent years of assessment as mentioned in Sch. 22 para. 12) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(12)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/12), note

[^c10409351]: [Para. 4](https://www.legislation.gov.uk/ukpga/1984/43/paragraph/4) repealed (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 1 Pt.IX](https://www.legislation.gov.uk/ukpga/1992/48/schedule/1/part/IX).

[^c10409361]: Words repealed by [Inheritance Tax Act 1984 (c. 51)](https://www.legislation.gov.uk/ukpga/1984/51) s. 277, Sch. 9

[^c10409371]: [Sch. 22 para. 7](https://www.legislation.gov.uk/ukpga/1984/43/schedule/22/paragraph/7) repealed (1.9.1994) by [S.I. 1994/1813](https://www.legislation.gov.uk/uksi/1994/1813), [reg. 2(2)](https://www.legislation.gov.uk/uksi/1994/1813/regulation/2/2), [Sch. 2 Pt. I](https://www.legislation.gov.uk/uksi/1994/1813/schedule/2/part/I)

[^c10408711]: [Sch. 6 Pt. II](https://www.legislation.gov.uk/ukpga/1984/43/schedule/6/part/II) (paras. 2–7) repealed by [Finance Act 1989 (c. 26)](https://www.legislation.gov.uk/ukpga/1989/26), [s. 187(1)](https://www.legislation.gov.uk/ukpga/1989/26/section/187/1), [Sch. 17 Pt. III](https://www.legislation.gov.uk/ukpga/1989/26/schedule/17/part/III) Note 2

[^key-d58f765d932b90b7fd9ea2ce1270d07c]: [S. 16(1)](https://www.legislation.gov.uk/ukpga/1984/43/section/16/1) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 5

#### Insurance business of registered friendly societies.

#### Local loans.

The repeal in subsection (6) of section 87 of the Finance Act 1972 does not have effect for the purpose of determining whether a person has paid tax in respect of excess liability, within the meaning of that subsection, for the year 1983-84 or any earlier year of assessment or the amount so paid.