LegalizeReform history
Inheritance Tax Act 1984
74 versions
· 1984-07-31
2025-04-06
Inheritance Tax Act 1984
2025-03-21
Inheritance Tax Act 1984
2025-03-20
Inheritance Tax Act 1984
2024-11-04
Inheritance Tax Act 1984
2024-10-30
Inheritance Tax Act 1984
2024-10-21
Inheritance Tax Act 1984
2024-05-24
Inheritance Tax Act 1984
2022-06-06
Inheritance Tax Act 1984
2021-07-26
Inheritance Tax Act 1984
2021-06-10
Inheritance Tax Act 1984
2020-12-31
Inheritance Tax Act 1984
2020-07-22
Inheritance Tax Act 1984
2019-02-12
Inheritance Tax Act 1984
2018-04-01
Inheritance Tax Act 1984
2017-11-16
Inheritance Tax Act 1984
2016-09-15
Inheritance Tax Act 1984
2015-11-19
Inheritance Tax Act 1984
2015-11-18
Inheritance Tax Act 1984
2015-04-06
Inheritance Tax Act 1984
2015-03-26
Inheritance Tax Act 1984
2014-07-17
Inheritance Tax Act 1984
2014-04-06
Inheritance Tax Act 1984
2013-07-17
Inheritance Tax Act 1984
2013-04-01
Inheritance Tax Act 1984
2012-12-31
Inheritance Tax Act 1984
2012-07-17
Inheritance Tax Act 1984
2012-06-20
Inheritance Tax Act 1984
2012-04-01
Inheritance Tax Act 1984
2011-07-19
Inheritance Tax Act 1984
Changes on 2011-07-19
@@ -252,49 +252,35 @@
- (2) Without prejudice to subsection (1) above, a disposition made by any person is not a transfer of value if it is a contribution under a registered pension scheme , a qualifying non-UK pension scheme or a section 615(3) scheme in respect of an employee of the person making the disposition.
- (2A) Subsection (2B) below applies where a person who is a member of a registered pension scheme, and who has not reached the age of 75, has omitted to exercise pension rights under the pension scheme and, if the words “(or latest time)” were omitted from subsection (3) of section 3 above,—
- (a) that subsection would have treated the person as having made a disposition by reason of omitting to exercise the pension rights, but
- (b) section 10 above would have prevented the disposition being a transfer of value.
- (2B) Section 3(3) above does not actually treat the person as making a disposition by reason of omitting to exercise the pension rights (at the latest time when the person could have exercised them) unless the condition in subsection (2C) below is satisfied.
- (2C) That condition is that—
- (a) the person makes an actual pensions disposition under the pension scheme which is not prevented from being a transfer of value by section 10 above within the period of two years ending with the date of his death, and
- (b) it is not shown that, when he made the actual pensions disposition, he had no reason to believe that he would die within that period.
- (2D) A disposition treated by virtue of section 3(3) above as made by any person who is a member of a registered pension scheme, and who has not reached the age of 75, by reason of omitting to exercise pension rights under the pension scheme is not a transfer of value to the extent that it results in—
- (a) the provision of a lump sum death benefit or pension death benefit (or both) to a relevant dependant, or
- (b) the making of a payment to a charity.
- (2E) A disposition made by a person who is a member of a registered pension scheme, and who has reached the age of 75, is not a transfer of value if the disposition consists in the person—
- (a) making an actual pensions disposition under the pension scheme, or
- (b) omitting to exercise pension rights under the pension scheme.
- (2ZA) Where a person who is a member of a registered pension scheme, a qualifying non-UK pension scheme or a section 615(3) scheme omits to exercise pension rights under the pension scheme, section 3(3) above does not apply in relation to the omission.
- (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2F) For the purposes of this section—
- (a) a person omits to exercise pension rights under a pension scheme if he does not become entitled to the whole or any part of a pension or lump sum (or both) under the pension scheme at a time when he was eligible to become so entitled (whether or not he does become entitled to any other benefits under the pension scheme); and
- (b) a person makes an actual pensions disposition under a registered pension scheme if he makes a disposition within section 3(1) above by doing anything in relation to, or to rights under, the pension scheme.
- (a) a person omits to exercise pension rights under a pension scheme if he does not become entitled to the whole or any part of a pension or lump sum (or both) under the pension scheme at a time when he was eligible to become so entitled (whether or not he does become entitled to any other benefits under the pension scheme); . . .
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2G) In this section—
- “*entitled*”, in relation to a pension or lump sum, shall be construed in accordance with section 165(3) or 166(2) of the Finance Act 2004;
- “*lump sum death benefit*” has the same meaning as in Part 4 of that Act (see section 168(2) of that Act);
- “*pension*” has the same meaning as in that Part of that Act (see section 165(2) of that Act);
- “*pension death benefit*” has the meaning given by section 167(2) of that Act; and
- “*relevant dependant*”, in relation to a person, means a dependant (within the meaning given by paragraph 15 of Schedule 28 to that Act) who is the person's spouse or civil partner immediately before his death or someone who is financially dependent on the person at that time.
- . . .
- “*pension*” has the same meaning as in Part 4 of that Act (see section 165(2) of that Act);
- . . .
- . . .
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -2518,9 +2504,9 @@
- (i) a disposal of an asset by the transferor company, which is a disposal to which section 171(1) of the 1992 Act applies, or
- (ii) by virtue of an election under section 171A(2) of that Act, a deemed transfer by the transferor company to another member of the group, or
- (iii) an election under section 179A of that Act as a result of which a chargeable gain is treated as accruing to the transferor company instead of to another member of the group, or an allowable loss is treated as accruing to another member of the group instead of to the transferor company,
- (ii) by virtue of an election under section 171A(2) of that Act, a deemed transfer by the transferor company to another member of the group,. . .
- (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (aa) the disposal is also, or the election gives rise to, a transfer of value, and
@@ -3646,7 +3632,7 @@
- (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) Subject to sections 151A and 151C below, an interest in or under a registered pension scheme , a qualifying non-UK pension scheme or a section 615(3) scheme which comes to an end on the death of the person entitled to it shall be left out of account in determining for the purposes of this Act the value of his estate immediately before his death, if the interest—
- (2) An interest in or under a registered pension scheme , a qualifying non-UK pension scheme or a section 615(3) scheme which comes to an end on the death of the person entitled to it shall be left out of account in determining for the purposes of this Act the value of his estate immediately before his death, if the interest—
- (a) is, or is a right to, a pension or annuity, and
@@ -4570,7 +4556,7 @@
##### 200
- (1) The persons liable for the tax on the value transferred by a chargeable transfer made (under section 4 above) on the death of any person are (subject to subsection (1A) below)—
- (1) The persons liable for the tax on the value transferred by a chargeable transfer made (under section 4 above) on the death of any person are . . . —
- (a) so far as the tax is attributable to the value of property which either—
@@ -4586,7 +4572,7 @@
- (d) so far as the tax is attributable to the value of any property which, immediately before the death, was comprised in a settlement, any person for whose benefit any of the property or income from it is applied after the death.
- (1A) The person liable for tax chargeable by virtue of section 151A or 151C above in relation to any registered pension scheme is the scheme administrator of the pension scheme.
- (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) A purchaser of property, and a person deriving title from or under such a purchaser, shall not by virtue of subsection (1)(c) above be liable for tax attributable to the value of the property unless the property is subject to an Inland Revenue charge.
@@ -4778,13 +4764,9 @@
- (1) Where any tax chargeable on a transfer of value is attributable to the value of an interest satisfying the conditions of paragraphs (a) and (b) of section 151(2) above, the persons liable for the tax shall not include the trustees of the scheme or fund concerned but shall, if the transfer is made on the death of the person entitled to the interest, include his personal representatives.
- (2) The person liable for tax chargeable under section 151B above is the scheme administrator of the registered pension scheme.
- (3) The person liable for tax chargeable under section 151D is—
- (a) if the tax is charged by reason of an unauthorised payment actually made by any person other than the scheme administrator of the pension scheme, that person, and
- (b) otherwise, the scheme administrator of the pension scheme.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Burden of tax, etc.
@@ -4858,7 +4840,7 @@
- (bc) is liable under section 200(1)(c) above for tax on the value transferred by a chargeable transfer made on death, so far as the tax is attributable to the value of property which, apart from section 102(3) of the Finance Act 1986, would not form part of the deceased’s estate, or would be so liable if tax were chargeable on the value transferred on the death, or
- (bca) is liable under section 200(1A) or 210(2) or (3) above for tax in respect of any amount, or would be so liable if tax were chargeable in respect of that amount, or
- (bca) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (bd) is liable under section 201(1)(b), (c) or (d) above for tax on the value transferred by a potentially exempt transfer which is made under section 52 above and which proves to be a chargeable transfer, or would be so liable if tax were chargeable on that value, or
@@ -4876,7 +4858,7 @@
- (3) Subject to subsections (3A) and (3B) below, where an account is to be delivered by personal representatives (but not where it is to be delivered by a person who is an executor of the deceased only in respect of settled land in England and Wales), the appropriate property is—
- (a) all property which formed part of the deceased’s estate immediately before his death (or would do apart from section 151A(3)(b) or 151C(3)(b) above) , other than property which would not, apart from section 102(3) of the Finance Act 1986, form part of his estate; and
- (a) all property which formed part of the deceased’s estate immediately before his death . . . , other than property which would not, apart from section 102(3) of the Finance Act 1986, form part of his estate; and
- (b) all property to which was attributable the value transferred by any chargeable transfers made by the deceased within seven years of his death.
@@ -4890,7 +4872,7 @@
- (3B) The Board may from time to time give such general or special directions as they think fit for restricting the property to be specified in pursuance of subsection (3) above by any class of personal representatives.
- (4) Where subsection (3) above does not apply the appropriate property is any property to the value of which the tax is or would be attributable (or would be apart from section 151A(3)(b), 151C(3)(b) or 151B(4) above).
- (4) Where subsection (3) above does not apply the appropriate property is any property to the value of which the tax is or would be attributable . . . .
- (5) Except in the case of an account to be delivered by personal representatives, a person shall not be required to deliver an account under this section with respect to any property if a full and proper account of the property, specifying its value, has already been delivered to the Board by some other person who—
@@ -4908,13 +4890,13 @@
- (ab) in the case of an account to be delivered by a person within subsection (1)(bc) above, before the expiration of the period of twelve months from the end of the month in which the death occurs;
- (ac) in the case of an account to be delivered by the scheme administrator of a registered pension scheme otherwise than by reason of a liability to tax under section 210(3), before the expiration of the period of twelve months from the end of the month in which the death occurs , the scheme administrator becomes aware of the death or the person ceases to be a relevant dependant of the member (depending on which occasions the charge) ;
- (ac) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) in the case of an account to be delivered by a person within subsection (2) above, before the expiration of the period of three months from the time when he first has reason to believe that he is required to deliver an account under that subsection;
- (c) in the case of an account to be delivered by any other person, before the expiration of the period of twelve months from the end of the month in which the transfer is made or, if it expires later, the period of three months beginning with the date on which he first becomes liable for tax.
- (7) A person liable for tax under section 32 or 32A, 79 , 126 or 151D above or under Schedule 5 to this Act shall deliver an account under this section before the expiration of the period of six months from the end of the month in which the event by reason of which the tax is chargeable occurs.
- (7) A person liable for tax under section 32 or 32A, 79 or 126 above or under Schedule 5 to this Act shall deliver an account under this section before the expiration of the period of six months from the end of the month in which the event by reason of which the tax is chargeable occurs.
#### Defective accounts
@@ -5090,7 +5072,7 @@
- (3B) So much (if any) of the tax chargeable on the value transferred by a chargeable transfer made under Chapter III of Part III of this Act within the period of seven years ending with the settlor’s death as exceeds what it would have been had the settlor died more than seven years after the date of the transfer shall be due six months after the end of the month in which the death occurs.
- (4) Tax chargeable under section 32, 32A, 79 , 126 , 151B or 151D above or under Schedule 5 to this Act , or under section 151A above by virtue of subsection (6) of that section, shall be due six months after the end of the month in which the event by reason of which it is chargeable occurs.
- (4) Tax chargeable under section 32, 32A, 79 or 126 above or under Schedule 5 to this Act . . . shall be due six months after the end of the month in which the event by reason of which it is chargeable occurs.
- (5) The Board may in the first instance, and without prejudice to the recovery of the remainder of the tax, accept or demand payment of an amount by reference to the value stated in an account delivered to the Board under section 216 or 217 above.
@@ -5282,7 +5264,7 @@
- (b) an amount of tax charged on the value transferred by any other chargeable transfer remains unpaid after the end of the period of six months beginning with the end of the month in which the chargeable transfer was made, or
- (c) an amount of tax chargeable under section 32, 32A, 79(3) , 126 , 151B or 151D above or under Schedule 5 to this Act , or under section 151A above by virtue of subsection (6) of that section, remains unpaid after the end of the period of six months beginning with the end of the month in which the event occasioning the charge occurs,
- (c) an amount of tax chargeable under section 32, 32A, 79(3) or 126 above or under Schedule 5 to this Act . . . remains unpaid after the end of the period of six months beginning with the end of the month in which the event occasioning the charge occurs,
then, subject to subsection (1A) below it shall carry interest from the end of that period at the rate applicable under section 178 of the Finance Act 1989.
@@ -6000,7 +5982,7 @@
- “*reversionary interest*” has the meaning given by section 47 above;
- “*scheme administrator*”, in relation to a registered pension scheme, has the same meaning as in Part 4 of the Finance Act 2004 (see sections 270 to 274 of that Act);
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*section 615(3) scheme*” means a superannuation fund to which section 615(3)of the Taxes Act 1988 applies;
@@ -6026,9 +6008,7 @@
- “*the tribunal*” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal,
- “*trustee*” shall be construed in accordance with section 45 above.
- and
- “*trustee*” shall be construed in accordance with section 45 above;and
- “*the 1992 Act*” means the Taxation of Chargeable Gains Act 1992.
@@ -6896,7 +6876,7 @@
## SCHEDULE 9
#### Chargeable transfers and exempt transfers.
#### Charge on transfers.
##### 3A
@@ -7614,7 +7594,7 @@
- (6) For the purposes of this section, a person shall be treated as acquiring property for a consideration in money or money’s worth if he becomes entitled to it as a result of transactions which include a disposition for such consideration (whether to him or another) of that or other property. ]
#### Transfers on death.
#### Meaning of estate.
##### 71A
@@ -8072,7 +8052,7 @@
- (3) Section 71D above does not apply to property in which there subsists a disabled person's interest within subsection (1)(c) above (but see also section 71D(5) above).
#### Gifts to charities or registered clubs.
#### Gifts to political parties.
##### 109A
@@ -8296,263 +8276,29 @@
##### 151A
- (1) This section applies where a member of a registered pension scheme has an alternatively secured pension fund in respect of an arrangement under the pension scheme immediately before his death.
- (2) Tax shall be charged on the relevant amount as if it were part of the value transferred by the transfer of value made on the member's death at the rate or rates at which it would be charged if it and any amount on which tax was previously charged under this section in relation to the member formed the highest part of that value.
- (3) The relevant amount is—
- (a) the aggregate of the amount of the sums and the value of the assets forming part of the member's alternatively secured pension fund immediately before his death but reduced by the amount of any previously charged income tax, less
- (b) the aggregate of the amount of the sums and the value of the assets expended on dependants' benefits within the period of six months beginning with the end of the month in which his death occurs.
- (4) For this purpose sums or assets are expended on dependants' benefits at any time if they (or sums or assets directly or indirectly deriving from them) are at that time—
- (a) applied towards the provision of a dependants' scheme pension for a relevant dependant,
- (b) applied towards the provision of a dependants' annuity for a relevant dependant,
- (c) designated as available for the payment of dependants' unsecured pension to a relevant dependant, or
- (d) designated as available for the payment of dependants' alternatively secured pension to a relevant dependant,
or if the sums (or sums directly or indirectly deriving from the sums or assets) are at that time paid as a charity lump sum death benefit.
- (4A) In subsection (3)(a) above “*the amount of any previously charged income tax*” means the amount of any liability to income tax which (after the member's death but before the time when tax is charged on the transfer of value treated as made by the member on death) has arisen by virtue of the making of an unauthorised member payment under Part 4 of the Finance Act 2004 relating to the member's alternatively secured pension fund.
- (4B) Subsection (4C) below applies where the maximum amount that could be transferred by a chargeable transfer made (under section 4 above) on the member's death if it were to be wholly chargeable at the rate of nil per cent. (assuming, if necessary, that the value of the member's estate were sufficient but otherwise having regard to the circumstances of the member) exceeds—
- (a) the value actually transferred by the chargeable transfer so made(or nil if there is no such chargeable transfer), less
- (b) any previously untaxed alternatively secured pension fund amount.
- (4C) Where this subsection applies, tax is to be charged on the previously untaxed alternatively secured pension fund amount as if the nil rate band maximum were—
$$UNRB×100100-MUPR$where—UNRB is the unused nil-rate band, that is the excess mentioned in subsection (4B) above, andMUPR is the maximum unauthorised payment rate, that is the maximum aggregate rate at which tax is chargeable under Part 4 of the Finance Act 2004 in respect of an unauthorised member payment.$
- (5) In this section—
- “*alternatively secured pension fund*” has the same meaning as in Part 4 of the Finance Act 2004 (see paragraph 11 of Schedule 28 to that Act);
- “*charity lump sum death benefit*” has the meaning given by paragraph 18 of Schedule 29 to that Act;
- “*dependants' alternatively secured pension*” has the meaning given by paragraph 19 of Schedule 28 to that Act;
- “*dependants' annuity*” has the same meaning as in Part 4 of that Act (see paragraph 17 of that Schedule);
- “*dependants' scheme pension*” has the same meaning as in that Part of that Act (see paragraph 16 of that Schedule);
- “*dependants' unsecured pension*” has the meaning given by paragraph 18 of that Schedule
- “*previously untaxed alternatively secured pension fund amount*” means so much of the aggregate mentioned in subsection (3)(a) above as has not given rise to any liability to tax by virtue of Part 4 of the Finance Act 2004 before tax is charged on the transfer treated as made by the member on death; and
- “*relevant dependant*”, in relation to a member of a registered pension scheme who dies, means a dependant (within the meaning of paragraph 15 of that Schedule) who—is the person's spouse or civil partner immediately before his death; oris financially dependent on the person at that time.
- (6) This section applies in relation to a member who would have an alternatively secured pension fund immediately before death but for sub-paragraphs (6) and (7) of paragraph 11 of Schedule 28 to the Finance Act 2004 as if those sub-paragraphs were omitted (but subject as follows).
- (7) In the case of such a member the references in subsection (3)(a) and (b) to the member's death are to the date on which the scheme administrator becomes aware of the member's death.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 151B
- (1) This section applies where—
- (a) a relevant dependant of a person who, immediately before his death, was a member of a registered pension scheme has a dependant's unsecured pension fund, or a dependant's alternatively secured pension fund, in respect of an arrangement under the pension scheme immediately before his death or immediately before ceasing to be a relevant dependant of the member,
- (b) the member had reached the age of 75 at the time of his death and had an alternatively secured pension fund in respect of an arrangement under the pension scheme immediately before his death (or would have but for paragraph 11(6) and (7) of Schedule 28 to the Finance Act 2004) , and
- (c) sums or assets forming part of that fund were designated as available for the payment of dependants' unsecured pension, or dependants' alternatively secured pension, to the relevant dependant within the period of six months beginning with the end of the month in which the member's death occurs.
- (2) Where this section applies tax shall be charged under this section.
- (3) The amount on which tax is charged under this section shall be the aggregate of the amount of the sums and the value of the assets forming part of the dependant's unsecured pension fund, or the dependant's alternatively secured pension fund, in respect of the arrangement immediately before the relevant dependant died or ceased to be a relevant dependant of the member.
- (4) But where tax is chargeable under this section by reason of the death of the relevant dependant, that amount is reduced by so much of sums forming part of the dependant's unsecured pension fund, or the dependant's alternatively secured pension fund, (or sums directly or indirectly deriving from sums or assets forming part of that fund) as are paid to a charity within the period of six months beginning with the end of the month in which his death occurs.
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) In this section—
- “*alternatively secured pension fund*” has the same meaning as in Part 4 of the Finance Act 2004 (see paragraph 11 of Schedule 28 to that Act);
- “*dependants' alternatively secured pension*” has the meaning given by paragraph 19 of that Schedule;
- “*dependant's alternatively secured pension fund*” has the same meaning as in that Part of that Act (see paragraph 25 of that Schedule);
- “*dependants' unsecured pension*” has the meaning given by paragraph 18 of that Schedule;
- “*dependant's unsecured pension fund*” has the same meaning as in that Part of that Act (see paragraph 22 of that Schedule); and
- “*relevant dependant*”, in relation to a member of a registered pension scheme who dies, means a dependant (within the meaning of paragraph 15 of that Schedule) who—is the person's spouse or civil partner immediately before his death; oris financially dependent on the person at that time.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 151BA
- (1) Tax charged under section 151B above shall be charged at the rate or rates at which it would be charged on the death of the member if the amount mentioned in subsection (3) of that section (as reduced under subsection (4) of that section) less the amount of any previously charged income tax (within the meaning of subsection (4A) of section 151A) constituted the relevant amount for the purposes of subsection (2) of that section, but subject as follows.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) The rate or rates at which tax is charged is to be determined on the assumption that the references in section 151A(4A) and (5) to the time when tax is charged on the transfer treated as made by the member on death were to the time when tax is charged under section 151B above.
- (4) Subsection (5) below applies where, before the time when the dependant dies or ceases to be a relevant dependant, there have been one or more reductions of tax by virtue of the coming into force of a substitution of a new Table in Schedule 1 to this Act since the member's death.
- (5) The rate or rates at which tax is charged under section 151B above is to be determined as if the new Table effecting the reduction of tax (or the most recent reduction of tax) (“the applicable Table”) had been in force at the time of the member's death, but subject to subsections (6) and (9) below..
- (6) The nil-rate band maximum in the applicable Table is to be treated for the purposes of this section as reduced by the used-up percentage of the difference between—
- (a) that nil-rate band maximum, and
- (b) the nil-rate band maximum which was actually in force at the time of the member's death.
- (7) For the purposes of subsection (6) above “the used-up percentage” is—
$$100-(ENRBM×100)$where—E is the amount by which M is greater than VT under section 8A(2) above in the case of the member; andNRBM is the nil-rate band maximum at the time of the member's death.$
- (8) The following provisions apply where—
- (a) tax is charged under section 151B above, and
- (b) immediately before the member's death, the member had a spouse or civil partner (“the survivor”).
- (9) If the survivor died before the event giving rise to the charge, tax is charged as if the personal nil-rate band maximum of the member were appropriately reduced.
- (10) In subsection (9) above—
- “*the personal nil-rate band maximum of the member*” is the nil rate band maximum in the applicable Table, increased in accordance with section 8A above where that section effected an increase in that nil-rate band maximum in the case of the member (as a survivor of another deceased person), and
- “*appropriately reduced*” means reduced by the amount (if any) by which the amount on which tax was charged at the rate of nil per cent. on the death of the survivor was increased by reason of the operation of section 8A above by virtue of the position of the member.
- (11) If the survivor did not die before the event giving rise to the charge, tax is to be charged on the death of the survivor as if the percentage referred to in section 8A(3) above in the case of the member were that specified in subsection (12) below.
- (12) That percentage is—
$$AEANRBM×100$where—AE is the adjusted excess, that is the amount by which M would be greater than VT under section 8A(2) above in the case of the member if—(a) the taxable amount were included in the value transferred by the chargeable transfer made on the member's death, and(b) the nil-rate band maximum at the time of the member's death were ANRBM; andANRBM is the adjusted nil-rate band maximum, that is the nil-rate band maximum in the applicable Table (as reduced under subsection (6) above where that subsection applies).$
#### Exceptions from charge on death
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Special rate of charge where settled property affected by potentially exempt transfer.
##### 151C
- (1) This section applies where—
- (a) a dependant of a member of a registered pension scheme has a dependant's alternatively secured pension fund in respect of an arrangement under the pension scheme immediately before his death, and
- (b) section 151B above does not apply.
- (2) Tax shall be charged on the relevant amount as if it were part of the value transferred by the transfer of value made on the dependant's death at the rate or rates at which it would be charged if it formed the highest part of that value.
- (3) The relevant amount is—
- (a) the aggregate of the amount of the sums and the value of the assets forming part of the dependant's alternatively secured pension fund immediately before his death but reduced by the amount of any previously charged income tax , less
- (b) so much of sums forming part of the dependant's alternatively secured pension fund (or sums directly or indirectly deriving from sums or assets forming part of that fund) as are paid as a charity lump sum death benefit within the period of six months beginning with the end of the month in which his death occurs.
- (3A) In subsection (3)(a) above “*the amount of any previously charged income tax*” means the amount of any liability to income tax which (after the dependant's death but before the time when tax is charged on the transfer of value treated as made by the dependant on death) has arisen by virtue of the making of an unauthorised member payment under Part 4 of the Finance Act 2004 relating to the dependant's alternatively secured pension fund.
- (3B) Subsection (3C) below applies where the maximum amount that could be transferred by a chargeable transfer made (under section 4 above) on the dependant's death if it were to be wholly chargeable at the rate of nil per cent. (assuming, if necessary, that the value of the dependant's estate were sufficient but otherwise having regard to the circumstances of the dependant) exceeds—
- (a) the value actually transferred by the chargeable transfer so made, less
- (b) any previously untaxed dependant's alternatively secured pension fund amount.
- (3C) Where this subsection applies, tax is to be charged on the previously untaxed dependant's alternatively secured pension fund amount as if the nil rate band maximum were—
$$UNRB×100100-MUPR$where—UNRB is the unused nil rate band, that is the excess mentioned in subsection (3B) above; andMUPR is the maximum unauthorised payment rate, that is the maximum aggregate rate at which tax is chargeable under Part 4 of the Finance Act 2004 in respect of an unauthorised member payment.$
- (3D) The relevant amount is to be reduced by the aggregate of so much of the sums and the value of the assets of the dependant's alternatively secured pension fund as arises, or (directly or indirectly) derives, from sums or assets forming part of an alternatively secured pension fund of the member which were designated as available for the payment of—
- (a) dependants' unsecured pension, or
- (b) dependants' alternatively secured pension,
to the dependant under the arrangement.
- (4) In this section—
- “*charity lump sum death benefit*” has the meaning given by paragraph 18 of Schedule 29 to the Finance Act 2004;
- “*dependant*” has the meaning given by paragraph 15 of that Schedule 28 to that Act; . . .
- “*dependants' alternatively secured pension*” has the meaning given by paragraph 19 of that Schedule;
- “*dependant's alternatively secured pension fund*” has the same meaning as in Part 4 of that Act (see paragraph 25 of that Schedule).
- “*dependants' unsecured pension*” has the meaning given by paragraph 18 of that Schedule;
- “*previously untaxed dependant's alternatively secured pension fund amount*” means so much of the aggregate mentioned in subsection (3)(a) above as has not given rise to any liability to tax by virtue of Part 4 of the Finance Act 2004 before tax is charged on the transfer treated as made by the dependant on death.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 151D
- (1) This section applies where—
- (a) a member of a registered pension scheme, or a dependant of such a member, dies after reaching the age of 75;
- (b) immediately before death the member or dependant has under the pension scheme an actual right to payments under a relevant pension or relevant annuity or a prospective right to payments under a relevant pension; and
- (c) at any time after the death a relevant unauthorised payment is made by the pension scheme.
- (2) Where this section applies tax shall be charged under this section.
- (3) The amount on which tax is charged under this section shall be the difference between—
- (a) the amount of the relevant unauthorised payment; and
- (b) the amount of any liability to income tax which has arisen under Part 4 of the Finance Act 2004 by virtue of the making of the relevant unauthorised payment.
- (4) In this section—
- “*dependant*” has the meaning given by paragraph 15 of Schedule 28 to the Finance Act 2004;
- “*dependants' annuity*” has the same meaning as in that Part of that Act (see paragraph 17 of that Schedule);
- “*dependants' scheme pension*” has the same meaning as in that Part of that Act (see paragraph 16 of that Schedule);
- “*lifetime annuity*” has the same meaning as in that Part of that Act (see paragraph 3 of that Schedule);
- “*relevant annuity*” means a lifetime annuity or dependants' annuity purchased by the application of sums or assets held for the purposes of the pension scheme;
- “*relevant pension*” means a scheme pension or dependants' scheme pension provided by the scheme administrator or as a result of the application of sums or assets held for the purposes of the pension scheme;
- “*relevant unauthorised payment*” means an unauthorised payment (within the meaning of Part 4 of the Finance Act 2004: see section 160(5) of that Act) which—consists of the payment of a lump sum in respect of the dead member or dependant; oris treated as made by virtue of the operation of section 172B of that Act by reason of the death; and
- “*scheme pension*” has the same meaning as in Part 4 of that Act (see paragraph 2 of Schedule 28 to that Act).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 151E
- (1) Tax charged under section 151D above shall be charged at the rate or rates at which it would be charged if the amount on which it is charged, and any amount on which tax was previously charged under that section in relation to the death of the member or dependant, were part of the value transferred by the transfer of value made on the death of the member or dependant.
- (2) The rate or rates at which tax is charged on that amount shall be determined as if that amount had formed the highest part of that value.
- (3) Subsection (4) below applies where, before the time when the unauthorised payment is made, there have been one or more reductions of tax by virtue of the coming into force of a substitution of a new Table in Schedule 1 to this Act since the death of the member or dependant.
- (4) The rate or rates at which tax is charged under section 151D above is to be determined as if the new Table effecting the reduction of tax (or the most recent reduction of tax) (“the applicable Table”) had been in force at the time of the death of the member or dependant, but subject to subsections (5) and (8) below.
- (5) The nil-rate band maximum in the applicable Table is to be treated for the purposes of this section as reduced by the used-up percentage of the difference between—
- (a) that nil-rate band maximum, and
- (b) the nil-rate band maximum which was actually in force at the time of the death of the member or dependant.
- (6) For the purposes of subsection (5) above “the used-up percentage” is—
$$100-(ENRBM×100)$where—E is the amount by which M is greater than VT under section 8A(2) above in the case of the member or dependant; andNRBM is the nil-rate band maximum at the time of the death of the member or dependant.$
- (7) The following provisions apply where—
- (a) tax is charged under section 151D above, and
- (b) immediately before the death of the member or dependant, the member or dependant had a spouse or civil partner (“the survivor”).
- (8) If the survivor died before the time when the unauthorised payment is made, tax is charged as if the personal nil-rate band maximum of the member or dependant were appropriately reduced.
- (9) In subsection (8) above—
- “*the personal nil-rate band maximum of the member or dependant*” is the nil rate band maximum in the applicable Table, increased in accordance with section 8A above where that section effected an increase in that nil-rate band maximum in the case of the member or dependant (as a survivor of another deceased person), and
- “*appropriately reduced*” means reduced by the amount (if any) by which the amount on which tax was charged at the rate of nil per cent. on the death of the survivor was increased by reason of the operation of section 8A above by virtue of the position of the member or dependant.
- (10) If the survivor did not die before the time when the unauthorised payment is made, tax is to be charged on the death of the survivor as if the percentage referred to in section 8A(3) above in the case of the member or dependant were that specified in subsection (11) below.
- (11) That percentage is—
$$AEANRBM×100$where—AE is the adjusted excess, that is the amount by which M would be greater than VT under section 8A(2) above in the case of the member or dependant if—(a) the amount on which tax is charged under section 151D above were included in the value transferred by the chargeable value made on the death of the member or dependant, and(b) the nil-rate band maximum at the time of the death were ANRBM; andANRBM is the adjusted nil-rate band maximum, that is the nil-rate band maximum in the applicable Table (as reduced under subsection (5) above where that subsection applies).$
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Special rate of charge where settled property affected by potentially exempt transfer.
@@ -8740,7 +8486,7 @@
- (9) If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.
#### Relevant property.
#### Qualifying interest in possession.
##### 223F
@@ -8966,1857 +8712,1827 @@
## Editorial notes
[^c13606471]: A Table showing the derivation of the provisions of this consolidation Act will be found at the end of the Act. The Table has no official status.
[^c13606481]: By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.
[^c13606491]: By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.
[^c13606501]: This Act is based on material edited by the Inland Revenue and the style of editing for effects prior to 1.2.1991 differs from most Acts on the Statute Law Database.
[^c13606511]: Act amended (1.5.1995 with effect in relation to transfers of value or other events occuring on or after 6.4.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 154(2)(3)(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/154/2/3/5) Act modified (31.7.1998 with effect as mentioned in [s. 161](https://www.legislation.gov.uk/ukpga/1998/36/section/161) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 161(2)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/161/2/c)
[^c13606521]: Act wholly in force at 1.1.1985 see s. 274(1).
[^c13606531]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13606541]: Finance Act 1986 Sch. 19 para. 1,*in relation to transfers of value made on or after* 18*March* 1986.
[^c13606551]: *Repealed by* [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) s. 96(2)(a)*and* Sch. 9 Part III,*with effect from* 17*March* 1987.
[^c13606561]: *Repealed by* [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) s. 96(2)(b)*and* Sch. 9 Part III*with effect from* 17*March* 1987.
[^c13606581]: [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) s. 96(1), (3),*in relation to transfers of value made on or after* 17*March* 1987.
[^c13606591]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13606631]: [1931 c. 49](https://www.legislation.gov.uk/ukpga/1931/49).
[^c13606641]: [1915 c. 89](https://www.legislation.gov.uk/ukpga/1915/89).
[^c13606651]: Words in s. 6(2) substituted (29.4.1996 with effect as mentioned in [s. 154(9)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/9) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 154(7)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/7), [Sch. 28 para. 7](https://www.legislation.gov.uk/ukpga/1996/8/schedule/28/paragraph/7) (with [s. 154(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/5))
[^c13606671]: Finance Act 1986 Sch. 19, para. 2(1)(a),*with effect from* 18*March* 1986.
[^c13606681]: Finance Act 1986 Sch. 19, para. 2(1)(b),*with effect from* 18*March* 1986.*Originally* “ten years”.
[^c13606691]: *Repealed by* Finance Act 1986 s. 101(3)*and* Sch. 19, para. 2(1)(c),*with effect from* 18*March* 1986.
[^c13606701]: Finance Act 1986 Sch. 19, para. 2(2),*with effect from* 18*March* 1986.*Originally* “(2) Except as otherwise provided, the first Table in Schedule 1 to this Act is the appropriate Table for a transfer made on or at any time within three years of the death of the transferor, and the second Table in that Schedule is the appropriate Table for any other transfer.”
[^c13606711]: Finance Act 1986 Sch. 19, para. 2(3),*with effect from* 18*March* 1986.*Originally* “each of the Tables”.
[^c13606721]: Finance Act 1986 Sch. 19, para. 2(4),*with effect from* 18*March* 1986.
[^c13607021]: S. 8 restricted (19.3.1997 with effect as mentioned in [s. 93(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/93/2) of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 93(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/93/2)
[^c13607031]: S. 8(1) excluded (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 72(2)](https://www.legislation.gov.uk/ukpga/1992/48/section/72/2). S. 8(1) excluded (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 196](https://www.legislation.gov.uk/ukpga/1993/34/section/196). S. 8(1) excluded (3.5.1994 with effect as mentioned in [s. 246](https://www.legislation.gov.uk/ukpga/1994/9/section/246) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 246](https://www.legislation.gov.uk/ukpga/1994/9/section/246)
[^c13607041]: S. 8(1) restricted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/118/2)
[^c13607051]: Words in s. 8(1)(3)(4) substituted (27.7.1993: the substituting section applying in relation to chargeble transfers made on or after 6.4.1994) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 197(1)(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/197/1/2).
[^c13607071]: Finance Act 1986 Sch. 19, para. 3(1), *with effect from* 18 *March* 1986. *Originally* “new Tables for the Tables”.
[^c13607081]: Finance Act 1986 Sch. 19, para. 3(2), *with effect from* 18 *March* 1986. *repealed by* 1988, s. 136(3) *and* Sch.14, Part X *with effect from* 15 *March* 1988.
[^c13607091]: Finance Act 1986 Sch. 19, para. 3(3), *with effect from* 18 *March* 1986. *Originally* “Tables”.
[^c13607161]: Finance Act 1986 Sch. 19, para. 3(4), *with effect from* 18 *March* 1986. *Originally* “Tables”.
[^c13607171]: Finance Act 1986 Sch. 19, para. 4*with effect from* 18*March* 1986.*Originally* “new Tables”.
[^c13607181]: Finance Act 1987 Sch. 8, para. 1,*with effect from* 17*March* 1987.*Originally* “shares or debentures not quoted on a recognised stock exchange”.
[^c13607311]: *Substituted by* [Income and Corporation Taxes Act 1988 (c. 1. SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), Sch. 29 para. 32. *Originally* “the Finance Act 1978”.
[^c13607321]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c13607331]: S. 13(4)(c) and word inserted (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 138(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/138/2)
[^c13607351]: Companies Act 1989 s. 144(4) *and* Sch. 18 para. 30(2), *with effect from the appointed day—on and after* 1 *November* 1990 ([S.I. 1990/1392](https://www.legislation.gov.uk/ukcm/1990/1392)). *Originally* “the same meaning as in”.
[^c13607361]: [Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27)](https://www.legislation.gov.uk/ukpga/1985/9), [Sch. 2](https://www.legislation.gov.uk/ukpga/1985/9/schedule/2), *with effect from* 1 *July* 1985. *Originally* “Companies Act 1948”.
[^c13607381]: [1925 c.23](https://www.legislation.gov.uk/ukpga/1925/23).
[^c13607391]: Finance Act 1986 Sch. 19, para. 5,*in relation to transfers of value made on or after* 18*March* 1986.
[^c13607411]: [1925 c. 19](https://www.legislation.gov.uk/ukpga/1925/19).
[^c13607421]: [1958 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1958/23).
[^c13607441]: [S. 23](https://www.legislation.gov.uk/ukpga/1984/51/section/23) modified (24.7.2002 with effect as mentioned in [s. 58(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/58/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 58](https://www.legislation.gov.uk/ukpga/2002/23/section/58), [Sch. 18 Pt. 3](https://www.legislation.gov.uk/ukpga/2002/23/schedule/18/part/3), [para. 9(2)](https://www.legislation.gov.uk/ukpga/2002/23/paragraph/9/2)
[^c13607451]: Words in [s. 23(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/5) substituted (31.7.1998 with effect in relation to any transfer of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/2/a)
[^c13607461]: Finance Act 1989 s. 171(2),*in relation to transfers of value made on or after* 14*March* 1989.
[^c13607471]: [S. 24](https://www.legislation.gov.uk/ukpga/1984/51/section/24) applied (6.3.1992 with effect as mentioned in s. 289(1)(2) of the applying Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 264(8)](https://www.legislation.gov.uk/ukpga/1992/12/section/264/8), [289](https://www.legislation.gov.uk/ukpga/1992/12/section/289)(with ss. 60, 101(1), 201(3)).
[^c13607481]: *Repealed by* Finance Act 1988 s. 137*and* Sch.14, Part X*in relation to transfers of value made on or after* 15*March* 1988.
[^c13607531]: Finance Act 1989 s. 171(1),*with effect from* 14*March* 1989.
[^c13607541]: Words in [s. 24A(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/24A/1) substituted (1.10.1996) by [S.I. 1996/2325](https://www.legislation.gov.uk/uksi/1996/2325), [art. 5(1)](https://www.legislation.gov.uk/uksi/1996/2325/article/5/1), [Sch. 2 para. 12(2)](https://www.legislation.gov.uk/uksi/1996/2325/schedule/2/paragraph/12/2)
[^c13607551]: [S. 24A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/24A/2) substituted (1.10.1996) by [S.I. 1996/2325](https://www.legislation.gov.uk/uksi/1996/2325), [art. 5(1)](https://www.legislation.gov.uk/uksi/1996/2325/article/5/1), [Sch. 2 para. 12(3)](https://www.legislation.gov.uk/uksi/1996/2325/schedule/2/paragraph/12/3)
[^c13607581]: [S. 26](https://www.legislation.gov.uk/ukpga/1984/51/section/26) repealed (31.7.1998 with effect as mentioned in [s. 143(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/1) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 143(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/1), [165(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/165/1), [Sch. 27 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV), note 1
[^c13607591]: Finance Act 1986 Sch. 19, para. 6,*in relation to transfers of value made on or after* 18*March* 1986.
[^c13607601]: Words in [s. 27(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/27/1) inserted (31.7.1998 with effect in relation to transfers of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 144(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/144/1/2)
[^c13607611]: [S. 27(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/27/1A) inserted (31.7.1998 with effect in relation to transfers of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 144(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/144/1/2)
[^c13607651]: Words in [s. 29(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/29/5) substituted (31.7.1998 with effect in relation to any transfer of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/2/b)
[^c13607671]: Finance Act 1989 s. 171(3),*in relation to transfers of value made on or after* 14*March* 1989.
[^c13607681]: “(1)(b)” *repealed by* Finance Act 1988 s. 148*and* Sch. 14, Part X,*with effect from* 15*March* 1988.
[^c13607721]: Finance Act 1989 s. 172(1),*in relation to deaths occurring on or after* 27*July* 1989.
[^c13607731]: S. 29A(6): words in the definition of “the exempt beneficiary” substituted (31.7.1998 with effect in relation to any transfer of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/2/a)
[^c13607781]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13607791]: Finance Act 1985 Sch. 26, para. 1,*in relation to events occurring after* 18*March* 1985.
[^c13607801]: [1976 c. 40](https://www.legislation.gov.uk/ukpga/1976/40).
[^c13607811]: Finance Act 1986 Sch. 19, para. 7,*in relation to transfers of value made on or after* 18*March* 1986.
[^c13607821]: [S. 30(3BA)](https://www.legislation.gov.uk/ukpga/1984/51/section/30/3BA) inserted (31.7.1998 with effect in relation to any transfer of value or death on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 2(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/2/1/2)
[^c13607981]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13607991]: [S. 31(1)(a)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/1/a/aa) substituted for s. 31(1)(a) (31.7.1998 with effect in relation to the making of any designation on a claim made on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 4(1)(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/4/1/4)
[^c13608001]: Finance Act 1985 Sch. 26, para. 2(2),*in relation to events occurring after* 18*March* 1985.*Originally* “any land which adjoins such a building as is mentioned in paragraph (c) above and which in the opinion of the Treasury is essential for the protection of the character and amenities of the building.”
[^c13608011]: Finance Act 1986 Sch. 19, para. 8(1),*in relation to transfers of value made on or after* 18*March* 1986.
[^c13608021]: Words in [s. 31(2)(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/2/3) substituted (31.7.1998 with effect in relation to the making of any designation on a claim made on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 4(2)(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/4/2/4)
[^c13608031]: Finance Act 1985 Sch. 26, para. 2(3),*in relation to events occurring after* 18*March* 1985.*Originally* “reasonable steps”.
[^c13608051]: Finance Act 1985 Sch. 26, para. 2(3),*in relation to events occurring after* 18*March* 1985.*Originally* “reasonable steps”.
[^c13608061]: Finance Act 1985 Sch. 26, para. 2(4),*in relation to events occurring after* 18*March* 1985.
[^c13608071]: [S. 31(4FA)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/4FA) inserted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 5(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/5/1/2)
[^c13608081]: [S. 31(4FB)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/4FB) inserted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 6(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/6/1/2)
[^c13608091]: Finance Act 1986 Sch. 19, para. 8(2),*in relation to transfers of value made on or after* 18*March* 1986.
[^c13608101]: Words in [s. 31(4G)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/4G/b) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/2) (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)).
[^c13608111]: [S. 31(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/5) substituted (31.7.1998 with effect in relation to the making of any designation on a claim made on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 4(3)(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/4/3/4)
[^c13608161]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13608171]: Finance Act 1986 Sch. 19, para. 9,*in relation to transfers on or after* 18*March* 1986.
[^c13608181]: Words in [s. 32(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/32/2) substituted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(1)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/1/9)
[^c13608191]: [S. 32(5)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/32/5/b) substituted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(2)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/2/9)
[^c13608201]: [S. 32(5AA)](https://www.legislation.gov.uk/ukpga/1984/51/section/32/5AA) inserted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(3)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/3/9)
[^c13608211]: Finance Act 1985 Sch. 26, para. 3(2),*in relation to events occurring after* 18*March* 1985.
[^c13608221]: *Subss.* (6)*and* (7)*repealed by* Finance Act 1985 s. 94; [Sch. 26](https://www.legislation.gov.uk/ukpga/1984/51/schedule/26), [para. 3(3)](https://www.legislation.gov.uk/ukpga/1984/51/paragraph/3/3)*and* Sch. 27, Part XI,*in relation to events occurring after* 18*March* 1985.
[^c13608261]: Finance Act 1985 Sch. 26 para. 4,*in relation to events occurring after* 18*March* 1985.
[^c13608271]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13608281]: Finance Act 1986 Sch. 19, para. 10,*in relation to transfers on or after* 18*March* 1986.
[^c13608291]: [S. 32A(6)(a)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/32A/6/a/b) and the words “unless”and “and”substituted for the words “unless”to “case; and”(31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(4)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/4/9)
[^c13608301]: [S. 32A(8)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/32A/8/b) substituted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(5)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/5/9)
[^c13608311]: [S. 32A(8A)](https://www.legislation.gov.uk/ukpga/1984/51/section/32A/8A) inserted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(6)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/6/9)
[^c13608321]: [S. 32A(9)](https://www.legislation.gov.uk/ukpga/1984/51/section/32A/9) substituted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(7)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/7/9)
[^c13608331]: Finance Act 1985 Sch. 26 para. 5,*in relation to events occurring after* 18*March* 1985.
[^c13608341]: Finance Act 1986 Sch. 19 para. 11(1)(a),*with effect from* 18*March* 1986.*Originally* “under the second Table in Schedule 1 to this Act”.
[^c13608351]: Finance Act 1986 Sch. 19 para. 11(1)(b),*with effect from* 18*March* 1986.*Originally* “under the appropriate Table”.
[^c13608361]: Finance Act 1986 Sch. 19 para. 11(2),*with effect from* 18*March* 1986.*Originally* “(2) For the purposes of subsection (1)(b)(ii) above the appropriate Table is, if the conditionally exempt transfer by the relevant person was made on death, the first Table in Schedule 1 to this Act and, if not, the second Table”.
[^c13608371]: Finance Act 1985 Sch. 26 para. 6,*in relation to events occurring after* 18*March* 1985.
[^c13608381]: Finance Act 1986 Sch. 19 para. 11(3),*with effect from* 18*March* 1986.
[^c13608391]: Finance Act 1986 Sch. 19 para. 11(4),*in relation to chargeable events in respect of potentially exempt transfers made on or after* 18*March* 1986.
[^c13608401]: Finance Act 1985 Sch. 26 para. 5, *in relation to events occurring after* 18 *March* 1985.
[^c13608411]: Finance Act 1985 Sch. 26 para. 6, *in relation to events occurring after* 18 *March* 1985.
[^c13608421]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13608431]: Finance Act 1985 Sch. 26 para. 7,*in relation to events occurring after* 18*March* 1985.*Originally* “(a) if there has been no conditionally exempt transfer of the property on death, tax shall be chargeable either under section 32 above or under Schedule 5 to this Act as the Board may elect; (b) if there has been such a conditionally exempt transfer, tax shall be chargeable under that section and not under that Schedule.”
[^c13608441]: Finance Act 1986 Sch. 19 para. 12,*with effect from* 18*March* 1986.*Originally* “section 33(7) above, the reference”.
[^c13608451]: Finance Act 1986 Sch. 19 para. 12,*with effect from* 18*March* 1986.*Originally* “includes a reference”.
[^c13608461]: [S. 35A](https://www.legislation.gov.uk/ukpga/1984/51/section/35A) and sidenote inserted (31.7.1998 with effect as mentioned in [Sch. 25 para. 8(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/8/4) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 8(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/8/1)
[^c13608471]: [S. 35A](https://www.legislation.gov.uk/ukpga/1984/51/section/35A) extended (31.7.1998) by [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12), [s. 258(8A)](https://www.legislation.gov.uk/ukpga/1992/12/section/258/8A) (as inserted (31.7.1998 with effect as mentioned in [Sch. 25 para. 9(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/9/2) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 9(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/9/1)) [S. 35A](https://www.legislation.gov.uk/ukpga/1984/51/section/35A) applied (with modifications) (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 10](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/10)
[^c13608481]: Finance Act 1986 Sch. 19 para. 13,*with effect from* 18*March* 1986.
[^c13608501]: Finance Act 1986 s. 105,*in relation to transfers of value made after* 17*March* 1986.
[^c13608511]: [1849 c. 105](https://www.legislation.gov.uk/ukpga/1849/105).
[^c13608521]: [S. 47A](https://www.legislation.gov.uk/ukpga/1984/51/section/47A) inserted (24.7.2002 with effect as mentioned in [s.119(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/6/7) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 119(2)(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/2/6/7)
[^c13608531]: Words in s. 48(4)(a)(b) substituted (29.4.1996 with effect as mentioned in [s. 154(9)(a)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/9/a/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 154(7)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/7), [Sch. 28 para. 8](https://www.legislation.gov.uk/ukpga/1996/8/schedule/28/paragraph/8) (with [s. 154(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/5))
[^c13608551]: Words in the title of Chapter II substituted (24.7.2002 with effect in relation to transfers of value on or after 17.4.2002) by virtue of [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 119(5)(6)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/5/6)
[^c13608561]: Finance Act 1986 Sch. 19 para. 14,*with effect from* 18*March* 1986*and repealed by* Finance Act (No.2) 1987 s. 96(4)*and* Sch. 9 Part III,*in relation to transfers of value made on or after* 17*March* 1987.
[^c13608571]: *See* [S.I. 1980/1000](https://www.legislation.gov.uk/uksi/1980/1000) (*in* Part III Statutory Regulations etc.)*for the current rates applicable.*
[^c13608581]: [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7 para. 1,*with effect from* 17*March* 1987.
[^c13608591]: [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7 para. 1,*with effect from* 17*March* 1987.
[^c13608601]: [S. 55A](https://www.legislation.gov.uk/ukpga/1984/51/section/55A) inserted (24.7.2002 with effect as mentioned in [s. 119(6)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/6) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 119(3)(6)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/3/6)
[^c13608611]: Finance Act 1986 Sch. 19 para. 15,*with effect from* 18*March* 1986*and repealed by* Finance (No.2) Act 1987 s. 96(5)*and* Sch. 9 Part III,*with effect from* 17*March* 1987.
[^c13608631]: Words in [s. 56(4)(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/56/4/7) substituted (31.7.1998 with effect in relation to any property becoming the property of any person on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/3)
[^c13608641]: [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 2,*with effect from* 17*March* 1987.
[^c13608661]: Finance Act 1987 Sch. 9, para. 1,*in relation to deaths occurring on or after* 17*March* 1987.
[^c13608691]: *See* Finance Act 1990 s. 126—*exemption for pools payments to trustees for football ground improvements in respect of events on or after* 6*April* 1990.
[^c13608701]: Part III Chapter III (ss.58-85) excluded by [Finance Act 1991 (c.31, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1991/31), [s. 121(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/4). [Pt. III Ch. III](https://www.legislation.gov.uk/ukpga/1984/51/part/III/chapter/III) (ss. 58-85) restricted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 248](https://www.legislation.gov.uk/ukpga/1994/9/section/248)
[^c13608741]: Words in s. 59(3) substituted (1.5.1995 with effect as mentioned in [s. 52(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/52/5) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 52(4)](https://www.legislation.gov.uk/ukpga/1995/4/section/52/4)
[^c13608751]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c13608761]: Words in s. 59(3) substituted (1.12.2001 with effect as mentioned in art. 5(4) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 5(1)(2)(4)](https://www.legislation.gov.uk/uksi/2001/3629/article/5/1/2/4)
[^c13608771]: Schedule 3 was amended by regulation 8 of [S.I. 2000/2952](https://www.legislation.gov.uk/uksi/2000/2952).
[^c13608781]: S. 59(4) added (1.12.2001 with effect as mentioned in art. 5(4) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 5(1)(3)(4)](https://www.legislation.gov.uk/uksi/2001/3629/article/5/1/3/4)
[^c13608791]: [S.I. 2001/544](https://www.legislation.gov.uk/uksi/2001/544).
[^c13608801]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13608811]: [S. 65](https://www.legislation.gov.uk/ukpga/1984/51/section/65) restricted (31.7.1998 with effect as mentioned in [s. 161(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/161/1) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 161(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/161/3)
[^c13608821]: Finance Act 1986 Sch. 19 para. 16(1), *with effect from* 18 *March* 1986 *originally* “preceding ten years”.
[^c13608831]: Finance Act 1986 Sch. 19 para. 16(2), *with effect from* 18 *March* 1986. *Originally* “(c) for which the appropriate Table of rates is the second Table in Schedule 1 to this Act.”
[^c13608841]: Finance Act 1986 Sch. 19 para. 16(3), *with effect from* 18 *March* 1986. *Originally* “ten”.
[^c13608851]: [1975 c.7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13608861]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13608871]: Finance Act 1986 Sch. 19 para. 17,*with effect from* 18*March* 1986.*Originally* “ten”.
[^c13608881]: Finance Act 1986 Sch. 19 para. 17,*with effect from* 18*March* 1986.*Originally* “ten”.
[^c13608891]: Finance Act 1986 Sch. 19 para. 18(1),*with effect from* 18*March* 1986.*Originally* “ten”.
[^c13608901]: Finance Act 1986 Sch. 19 para. 18(1),*with effect from* 18*March* 1986.*Originally* “ten”.
[^c13608911]: Finance Act 1986 Sch. 19 para. 18(2),*with effect from* 18*March* 1986.*Originally* “(c) for which the appropriate Table of rates is the second Table in Schedule 1 to this Act.”.
[^c13608921]: Finance Act 1986 Sch. 19 para. 18(3)(a),*with effect from* 18*March* 1986.*Originally* “ten”.
[^c13608931]: Finance Act 1986 Sch. 19 para. 18(3)(b),*with effect from* 18*March* 1986.*Originally* “that period of ten years”.
[^c13608941]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13608951]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13608961]: Finance Act 1986 Sch. 19 para. 18(2),*with effect from* 18*March* 1986.*Originally* “for which the appropriate Table of rates is the second Table in Schedule 1 to this Act.”
[^c13608971]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13608991]: Word in s. 72(2) inserted (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 138(3)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/138/3/a)
[^c13609001]: *Substituted by* [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29), [para. 32](https://www.legislation.gov.uk/ukpga/1988/1/paragraph/32). *Originally* “Finance Act 1978”.
[^c13609011]: S. 72(4A) inserted (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 138(3)(b)](https://www.legislation.gov.uk/ukpga/2000/17/section/138/3/b)
[^c13609021]: [1925 c.19](https://www.legislation.gov.uk/ukpga/1925/19).
[^c13609191]: [1983 c.20](https://www.legislation.gov.uk/ukpga/1983/20).
[^c13609201]: Words in [s. 74(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/74/4/b/c) substituted (1.7.1992) by [Social Security (Consequential Provisions) Act 1992 (c. 6)](https://www.legislation.gov.uk/ukpga/1992/6), [ss. 4](https://www.legislation.gov.uk/ukpga/1992/6/section/4), [7(2)](https://www.legislation.gov.uk/ukpga/1992/6/section/7/2), [Sch. 2 para. 66](https://www.legislation.gov.uk/ukpga/1992/6/schedule/2/paragraph/66)
[^c13609211]: Words in [s. 74(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/74/4/b/c) substituted (1.7.1992) by virtue of [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 4](https://www.legislation.gov.uk/ukpga/1992/9/section/4), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1992/9/schedule/2/paragraph/29)
[^c13609221]: S. 74(4)(c) and word inserted (3.2.1992 for certain purposes and 6.4.1992 otherwise) by [Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21, SIF 113:1)](https://www.legislation.gov.uk/ukpga/1991/21), [s. 4(2)](https://www.legislation.gov.uk/ukpga/1991/21/section/4/2), [Sch. 2 para. 14(1)](https://www.legislation.gov.uk/ukpga/1991/21/schedule/2/paragraph/14/1); [S.I. 1991/2617](https://www.legislation.gov.uk/uksi/1991/2617), [art. 2(c)(f)](https://www.legislation.gov.uk/uksi/1991/2617/article/2/c).
[^c13609241]: Words in [s. 74(4)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/74/4/c) inserted (6.4.1992) by [S.I. 1991/2874](https://www.legislation.gov.uk/uksi/1991/2874), [art. 4(2)](https://www.legislation.gov.uk/uksi/1991/2874/article/4/2); [S.R. 1992/94](https://www.legislation.gov.uk/nisr/1992/94), [art. 2](https://www.legislation.gov.uk/nisr/1992/94/article/2).
[^c13609271]: Word in s. 76(1)(b) inserted (31.7.1998 with effect as mentioned in [s. 143(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/5) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(4)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/4/a)
[^c13609281]: S. 76(1)(d) and word “or”immediately preceding repealed (31.7.1998 with effect as mentioned in [s. 143(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/5) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 143(4)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/4/a), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV) note 1
[^c13609291]: S. 76(2) repealed (31.7.1998 with effect as mentioned in [s. 143(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/5) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 143(4)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/4/a), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV) note 1
[^c13609301]: Words in s. 76(3) substituted (31.7.1998 with effect as mentioned in [s. 143(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/5) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(4)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/4/b)
[^c13609311]: Words in s. 76(6)(8) substituted (31.7.1998 with effect as mentioned in [s. 143(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/5) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(4)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/4/c)
[^c13609411]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13609421]: Finance Act 1985 Sch. 26 para. 8(a),*in relation to events occurring after* 18*March* 1985.
[^c13609431]: S. 78(1A) inserted (31.7.1998 with effect in relation to transfers of property made, and other events occurring, on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/3/1/2)
[^c13609441]: [1976 c. 40](https://www.legislation.gov.uk/ukpga/1976/40).
[^c13609451]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13609461]: Finance Act 1985 Sch. 26 para. 8(b),*in relation to events occurring after* 18*March* 1985.
[^c13609481]: Finance Act 1986 Sch. 19 para. 19(1),*with effect from* 18*March* 1986.*Originally* “and the appropriate Table for the purposes of section 33(1)(b)(ii) is, if the settlement was created on his death, the first Table in Schedule 1 to this Act and, if not, the second Table.”
[^c13609491]: Finance Act 1986 Sch. 19 para. 19(2),*with effect from* 18*March* 1986.*Originally* “under the appropriate Table”.
[^c13609551]: Words in s. 79(2) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) , [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(3)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/3) (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)).
[^c13609571]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue (“the Board”).*
[^c13609581]: Finance Act 1985 Sch. 26 para. 9,*in relation to events occurring after* 18*March* 1985.
[^c13609601]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13609611]: [S. 79A](https://www.legislation.gov.uk/ukpga/1984/51/section/79A) inserted (31.7.1998 with effect as mentioned in [Sch. 25 para. 8(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/8/4) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 8(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/8/2)
[^c13609621]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13609631]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13609661]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c13609671]: *Substituted by* [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29), [para. 32](https://www.legislation.gov.uk/ukpga/1988/1/paragraph/32). *Originally* “Finance Act 1978”.
[^c13609681]: S. 86(3)(c) and word “or” immediately preceding it inserted (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 138(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/138/4)
[^c13609691]: [1925 c. 19](https://www.legislation.gov.uk/ukpga/1925/19).
[^c13609901]: [1958 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1958/23).
[^c13609911]: [1983 c. 20](https://www.legislation.gov.uk/ukpga/1983/20).
[^c13609921]: Words in s. 89(4)(b)(c) substituted (1.7.1992) by [Social Security (Consequential Provisions) Act 1992 (c. 6)](https://www.legislation.gov.uk/ukpga/1992/6), [ss. 4](https://www.legislation.gov.uk/ukpga/1992/6/section/4), [7(2)](https://www.legislation.gov.uk/ukpga/1992/6/section/7/2), [Sch. 2 para. 66(1)(2)](https://www.legislation.gov.uk/ukpga/1992/6/schedule/2/paragraph/66/1/2).
[^c13609931]: Words in s. 89(4)(b)(c) substituted (1.7.1992) by virtue of [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 4](https://www.legislation.gov.uk/ukpga/1992/9/section/4), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 2 para. 29(1)(2)](https://www.legislation.gov.uk/ukpga/1992/9/schedule/2/paragraph/29/1/2).
[^c13609941]: S. 89(4)(c) and 'or' preceding it inserted (3.2.1992 for certain purposes and 6.4.1992) by [Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21, SIF 113:1)](https://www.legislation.gov.uk/ukpga/1991/21), [s. 4(2)](https://www.legislation.gov.uk/ukpga/1991/21/section/4/2), [Sch. 2 para. 14(2)](https://www.legislation.gov.uk/ukpga/1991/21/schedule/2/paragraph/14/2); [S.I. 1991/2617](https://www.legislation.gov.uk/uksi/1991/2617), [art. 2(c)(f)](https://www.legislation.gov.uk/uksi/1991/2617/article/2/c/f).
[^c13609961]: Words in s. 89(4)(c) inserted (6.4.1992) by [S.I. 1991/2874](https://www.legislation.gov.uk/uksi/1991/2874), [art. 4(3)](https://www.legislation.gov.uk/uksi/1991/2874/article/4/3); [S.R. 1992/94](https://www.legislation.gov.uk/nisr/1992/94), [art 2](https://www.legislation.gov.uk/nisr/1992/94/article/2).
[^c13610001]: *Substituted by* [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29), [para. 32](https://www.legislation.gov.uk/ukpga/1988/1/paragraph/32).*Originally* “258 of the Taxes Act or of section 92 of the Finance Act 1972”.
[^c13610011]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c13610181]: [S. 97](https://www.legislation.gov.uk/ukpga/1984/51/section/97) amended (28.7.2000 with effect on or after 1.4.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 102](https://www.legislation.gov.uk/ukpga/2000/17/section/102), [Sch. 29 paras. 1](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/1), [14](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/14)
[^c13610191]: Finance Act 1989 s. 138(6)(a),*with effect from* 14*March* 1989.*Originally* “member”.
[^c13610201]: [S. 97(1)(a)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/97/1/a/aa) substituted for para. (a) (11.5.2001 with effect as mentioned in [s. 106(3)](https://www.legislation.gov.uk/ukpga/2001/9/section/106/3) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 106](https://www.legislation.gov.uk/ukpga/2001/9/section/106)
[^c13610221]: [S. 97(1)(a)(iii)](https://www.legislation.gov.uk/ukpga/1984/51/section/97/1/a/iii) and preceding word inserted (24.7.2002 with application as mentioned in [s. 42(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/42/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 42(3)(a)](https://www.legislation.gov.uk/ukpga/2002/23/section/42/3/a)
[^c13610231]: Finance Act 1989 s. 138(6)(b),*with effect from* 14*March* 1989.*Originally* “the principal member of a group is the member of which all the other members are 75 per cent subsidiaries”.
[^c13610241]: Words in [s. 97](https://www.legislation.gov.uk/ukpga/1984/51/section/97) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(4)(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/4/b) (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)).
[^c13610261]: Finance Act 1989 s. 138(6)(a),*with effect from* 14*March* 1989.*Originally* “member” *and* “member's” *respectively.*
[^c13610281]: *Repealed by* Finance Act 1989 s. 138(6)(c)*and* Sch.17 Part VII,*with effect from* 14*March* 1989.
[^c13610291]: Finance Act 1987 Sch. 8 para. 2(a),*with effect from* 17*March* 1987.*Originally* “shares or securities quoted on a recognised stock exchange”.
[^c13610301]: Finance Act 1987 Sch. 8 para. 2(b),*with effect from* 17*March* 1987.*Originally* “shares in or debentures of a close company which are not so quoted”.
[^c13610311]: Finance Act 1987 Sch. 8 para. 2(c),*with effect from* 17*March* 1987.*Originally* “shares or debentures not so quoted”.
[^c13610321]: Finance Act 1986 Sch. 19 para. 20,*with effect from* 18*March* 1986.
[^c13610331]: Finance Act 1987 Sch. 8 para. 3,*with effect from* 17*March* 1987.*Originally* “shares in or securities of the close company which are not quoted on a recognised stock exchange”.
[^c13610351]: [Pt. 5 Ch. 1](https://www.legislation.gov.uk/ukpga/1984/51/part/V/chapter/I) modified (16.7.1992) by [Finance (No.2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14), [para. 9(4)](https://www.legislation.gov.uk/ukpga/1992/48/paragraph/9/4).
[^c13610361]: Companies Act 1989 s. 144(4)*and* Sch. 18 para. 30(3)*with effect from the appointed day—on and after* 1*November* 1990 (S.I. [1990 No. 1392](https://www.legislation.gov.uk/ukcm/1990/1392)).*Originally* “the same meanings as in”.
[^c13610371]: [Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27)](https://www.legislation.gov.uk/ukpga/1985/9), [Sch. 2](https://www.legislation.gov.uk/ukpga/1985/9/schedule/2),*with effect from* 1*July* 1985.
[^c13610401]: Finance Act 1987 Sch. 8, para. 4,*with effect from* 17*March* 1987.*Originally* “or (b)”.
[^c13610411]: Words in [s. 104(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/104/1/a) substituted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 1(a)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/1/a), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610421]: Words in [s. 104(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/104/1/b) substituted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 1(b)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/1/b), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610601]: Words in s. 105(1) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 1
[^c13610611]: Words in s. 105(1)(b) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 184(2)(a)(i)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/2/a/i), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI), note 1
[^c13610621]: Words in s. 105(1)(b) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 2(2)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/2/2), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610631]: Words in s. 105(1)(b) substituted (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 184(2)(a)(ii)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/2/a/ii)
[^c13610641]: S. 105(1)(bb) substituted (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 184(2)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/2/b)
[^c13610661]: S. 105(1)(cc) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 2(3)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/2/3), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610671]: S. 105(1A)(1B) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 1
[^c13610691]: S. 105(1ZA) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 2(4)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/2/4), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610701]: Words in s. 105(1ZA) substituted (29.4.1996 with effect as mentioned in [Sch. 38 para. 2(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/1/a)
[^c13610711]: Words in s. 105(2) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 1
[^c13610721]: Words in s. 105(2) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 2(5)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/2/5), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610741]: S. 105(2A) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI), note 1
[^c13610751]: Finance Act 1986 s. 106(1), 25*in relation to events on or after* 27*October* 1986*“the day of the Stock Exchange reforms”*—(*as defined in* s.106(8)).*Originally* “(a) does not apply to any property if the business concerned is that of a jobber (as defined in section 477 of the Taxes Act) or discount house and is carried on in the United Kingdom, and”.
[^c13610761]: Finance Act 1986 s. 106(2),*in relation to events on or after* 27*October* 1986—*“the day of The Stock Exchange reforms”*—(*as defined in* s.106(8)).
[^c13610771]: S. 105(7) amended (6.1.1993) by [S.I. 1992/3181](https://www.legislation.gov.uk/uksi/1992/3181), [reg. 4](https://www.legislation.gov.uk/uksi/1992/3181/regulation/4) as amended (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 135](https://www.legislation.gov.uk/uksi/2001/3629/article/135)
[^c13610841]: Words in [s. 107(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/107/4) and “(4)” substituted (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 184(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/3)
[^c13610851]: Words in [s. 107(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/107/4) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(5)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/5) (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)).
[^c13610861]: Words in [s. 107(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/107/4) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 1
[^c13610881]: [S. 109A](https://www.legislation.gov.uk/ukpga/1984/51/section/109A) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 1
[^c13611031]: Finance Act 1986 Sch. 19, para. 21,*with respect to transfers of value made, and other events occurring, on or after* 18*March* 1986.
[^c13611041]: [S. 113A](https://www.legislation.gov.uk/ukpga/1984/51/section/113A) amended (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 para. 9(2)(4)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9/2/4) (with [Sch. 14 para. 8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8)).
[^c13611051]: Finance Act 1987 Sch. 8, para. 8,*in relation to transfers of value made on or after* 17*March* 1987.
[^c13611071]: Words in [s. 113A(3A)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/113A/3A/b) inserted (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 184(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/4)
[^c13611081]: [S. 113A(3A)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/113A/3A/b) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13611091]: Words in [s. 113A(3B)](https://www.legislation.gov.uk/ukpga/1984/51/section/113A/3B) substituted (29.4.1996 with effect as mentioned in [Sch. 38 para. 2(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/1/a)
[^c13611111]: Words in [s. 113A(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/113A/6) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(5)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/5) (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)).
[^c13611121]: [S. 113A(7A)](https://www.legislation.gov.uk/ukpga/1984/51/section/113A/7A) inserted (29.4.1996 with effect as mentioned in [s. 184(6)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/a) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 184(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/5)
[^c13611151]: Finance Act 1986 Sch. 19, para. 21,*with respect to transfers of value made, and other events occurring, on or after* 18*March* 1986.
[^c13611161]: [S. 113B](https://www.legislation.gov.uk/ukpga/1984/51/section/113B) amended (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 para. 9(2)(4)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9/2/4) (with [Sch. 14 para. 8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8)).
[^c13611171]: Words in [s. 113B(2)(a)(5)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/113B/2/a/5/b) substituted (3.5.1994 with effect in relation to transfers of value made, and other events occurring, on or after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 247(1)(a)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/247/1/a/3)
[^c13611191]: Words in [s. 113B(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/113B/8) added (3.5.1994 with effect in relation to transfers of value made, and other events occurring, on or after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 247(1)(b)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/247/1/b/3)
[^c13611211]: *See* Part II*of this volume*—Finance Act 1975 Sch. 8—*for the transitional relief provisions under* Finance Act 1981 s. 96*and* Sch. 14.
[^c13611431]: Words in s. 116(2)(4) substituted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 4(a)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/4/a), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13611441]: Word in s. 116(2) repealed (1.5.1995 with effect in relation to transfers of value made, and other events occurring, on or after 1.9.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [ss. 155(1)(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/155/1/3), [162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. XI](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/XI)
[^c13611451]: S. 116(2)(c) and word inserted (1.5.1995 with effect in relation to transfers of value made, and other events occurring, on or after 1.9.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 155(1)(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/155/1/3)
[^c13611471]: Words in s. 116(2)(4) substituted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 4(b)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/4/b), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13611481]: S. 116(2A) repealed (29.4.1996 with effect as mentioned in [s. 185(6)](https://www.legislation.gov.uk/ukpga/1996/8/section/185/6) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 185(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/185/3), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 2
[^c13611491]: [1975 c.7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13611531]: [1981 c.35](https://www.legislation.gov.uk/ukpga/1981/35).
[^c13611541]: S. 116(5A)-(5E) inserted (29.4.1996 with effect as mentioned in [s. 185(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/185/5) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 185(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/185/2)
[^c13611551]: [1890 c.39](https://www.legislation.gov.uk/ukpga/1890/39).
[^c13611621]: Finance Act 1986 Sch. 19, para. 22,*with respect to transfers of value made, and other events occurring, on or after* 18*March* 1986.
[^c13611631]: Words in [s. 124A(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/124A/6) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(5)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/5) (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)).
[^c13611641]: Finance Act 1987 Sch. 8, para. 9,*with effect from* 17*March* 1987.*Originally* “they shall be treated for the purposes of this section as if they were the original property (or that part of it)”.
[^c13611651]: [S. 124A(7A)](https://www.legislation.gov.uk/ukpga/1984/51/section/124A/7A) inserted (29.4.1996 with effect in relation to any transfer of value on or after 28.11.1995) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 185(4)(7)](https://www.legislation.gov.uk/ukpga/1996/8/section/185/4/7)
[^c13611671]: Finance Act 1986 Sch. 19, para. 22,*with respect to transfers of value made, and other events occurring, on or after* 18*March* 1986.
[^c13611681]: Words in [s. 124B(2)(a)(5)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/124B/2/a/5/b) substituted (3.5.1994 with effect in relation to transfers of value made, and other events occurring, on or after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 247(2)(a)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/247/2/a/3)
[^c13611701]: Words in [s. 124B(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/124B/8) added (3.5.1994 with effect in relation to transfers of value made, and other events occurring, on or after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 247(2)(b)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/247/2/b/3)
[^c13611711]: [S. 124C](https://www.legislation.gov.uk/ukpga/1984/51/section/124C) inserted (19.3.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 94](https://www.legislation.gov.uk/ukpga/1997/16/section/94)
[^c13611721]: [S.I. 1994/1291](https://www.legislation.gov.uk/uksi/1994/1291).
[^c13611731]: [S.I. 1994/1292](https://www.legislation.gov.uk/uksi/1994/1292).
[^c13611741]: [S.I. 1994/1293](https://www.legislation.gov.uk/uksi/1994/1293).
[^c13611751]: [S.I. 1994/2710](https://www.legislation.gov.uk/uksi/1994/2710) (S.138).
[^c13611761]: S.R. (N.I.) [1995 No.134](https://www.legislation.gov.uk/ukcm/1995/134).
[^c13611771]: Finance Act 1986 Sch. 19, para. 23(1),*with effect from* 18*March* 1986.*Originally* “(by virtue of section 7(2) above) additional tax becomes chargeable in respect of the value transferred by a chargeable transfer because of the transferor's death within three years of the transfer and”.
[^c13611781]: Finance Act 1986 Sch. 19, para. 23(2),*with effect from* 18*March* 1986.*Originally* “the additional tax”.
[^c13611801]: Finance Act 1986 Sch. 19, para. 23(3),*with effect from* 18*March* 1986.
[^c13611821]: [S. 135](https://www.legislation.gov.uk/ukpga/1984/51/section/135): "127 of the 1992 Act" substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) for "section 78 of the Capital Gains Tax Act 1979" by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(6)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/6) (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)).
[^c13611831]: Words in [s. 135](https://www.legislation.gov.uk/ukpga/1984/51/section/135) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(6)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/6) (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)).
[^c13611911]: Finance Act 1987 Sch. 8, para. 10,*with effect from* 17*March* 1987.*Originally* “shares quoted on a recognised stock exchange”.
[^c13611921]: Finance Act 1987 Sch. 8, para. 10,*with effect from* 17*March* 1987.*Originally* “shares in or debentures of the company which are not so quoted”.
[^c13611941]: Words in [s. 138](https://www.legislation.gov.uk/ukpga/1984/51/section/138) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(7)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/7) (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)).
[^c13611951]: Finance Act 1987 Sch. 8, para. 11,*with effect from* 17*March* 1987.*Originally* “shares not quoted on a recognised stock exchange”.
[^c13611961]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13611981]: S. 142(2)(2A) substituted for s. 142(2) (24.7.2002 with application as mentioned in [s. 120(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 120(1)(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/1/4)
[^c13611991]: Finance Act 1986 Sch. 19, para. 24,*with effect from* 18*March* 1986.
[^c13612001]: [1925 c. 23](https://www.legislation.gov.uk/ukpga/1925/23).
[^c13612011]: [1975 c. 63](https://www.legislation.gov.uk/ukpga/1975/63).
[^c13612021]: [S.I. 1979/924](https://www.legislation.gov.uk/uksi/1979/924) (N.I. 8.).
[^c13612031]: Finance Act 1986 s. 101(3), Sch. 19, para. 25, and Sch. 23, Part X,*repealed* ss.148*and* 149 (*exemption for mutual transfers*)*where the donee's transfer is made on or after* 18*March* 1986.
[^c13612151]: [1935 c. 2](https://www.legislation.gov.uk/ukpga/1935/2).
[^c13612161]: [1973 c. 21](https://www.legislation.gov.uk/ukpga/1973/21).
[^c13612171]: [1955 c. 22](https://www.legislation.gov.uk/ukpga/1955/22).
[^c13612181]: [S.I. 1963/2085](https://www.legislation.gov.uk/uksi/1963/2085).
[^c13612191]: [1958 c. 14](https://www.legislation.gov.uk/ukpga/1958/14).
[^c13612201]: [1935 c. 2](https://www.legislation.gov.uk/ukpga/1935/2).
[^c13612211]: [1973 c. 21](https://www.legislation.gov.uk/ukpga/1973/21).
[^c13612221]: [1971 c. 56](https://www.legislation.gov.uk/ukpga/1971/56).
[^c13612231]: [1981 c. 55](https://www.legislation.gov.uk/ukpga/1981/55).
[^c13612241]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13612251]: Hong Kong (British National) Order 1986, [S.I. 1986/948](https://www.legislation.gov.uk/uksi/1986/948) (*not reproduced*)*with effect from* 1*July* 1986.
[^c13612261]: [1952 c. 67](https://www.legislation.gov.uk/ukpga/1952/67).
[^c13612271]: [1960 c.44](https://www.legislation.gov.uk/ukpga/1960/44)
[^c13612281]: [1947 c.46](https://www.legislation.gov.uk/ukpga/1947/46)
[^c13612291]: [1959 c.49](https://www.legislation.gov.uk/ukpga/1959/49)
[^c13612361]: Words in s. 157(5) substituted (29.4.1996 with effect in relation to deaths occurring on or after 29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 198](https://www.legislation.gov.uk/ukpga/1996/8/section/198), [Sch. 37 para. 12(1)(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/37/paragraph/12/1/3)
[^c13612371]: Words in s. 157(5) repealed (26.3.2001) by [S.I. 2001/1149](https://www.legislation.gov.uk/uksi/2001/1149), [art. 3(2)](https://www.legislation.gov.uk/uksi/2001/1149/article/3/2), [Sch. 2](https://www.legislation.gov.uk/uksi/2001/1149/schedule/2) (with [art. 4(4)](https://www.legislation.gov.uk/uksi/2001/1149/article/4/4))
[^c13612381]: S. 157(5)(b) and the preceding “and” repealed (29.4.1996 with effect as mentioned in [Sch. 37](https://www.legislation.gov.uk/ukpga/1996/8/schedule/37) of the amending Act) 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. VIII(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VIII/2), note
[^c13612401]: S. 157(6) inserted (29.4.1996 with effect in relation to deaths occurring on or after 29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 198](https://www.legislation.gov.uk/ukpga/1996/8/section/198), [Sch. 37 para. 12(2)(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/37/paragraph/12/2/3)
[^c13612411]: *See* Finance Act 1986 s. 100(1) *and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612421]: *See* Finance Act 1986 s. 100(1) *and* (2)— *for any liability to tax arising on and after* 25*July* 1986 *any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612441]: [1945 c.13](https://www.legislation.gov.uk/ukpga/1945/13).
[^c13612451]: [1946 c.1 (N.I.)](https://www.legislation.gov.uk/apni/1946/1).
[^c13612461]: [1975 c.7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13612471]: *See* Finance Act 1986 s. 100(1) *and* (2)— *for any liability to tax arising on and after* 25*July* 1986 *any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612481]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612521]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612541]: Finance Act 1989 s. 171(4),*with effect from* 14*March* 1989.
[^c13612551]: Words in s. 161(2)(b) substituted (31.7.1998 with effect in relation to any property becoming property of a body on a transfer of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(6)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/6)
[^c13612561]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612571]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612601]: Words in s. 165 substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(8)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/8) (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)).
[^c13612621]: 1984 Sch.14 para.16.
[^c13612631]: *Repealed by* Finance Act 1986 s. 114(6)*and* Sch. 23, Part X,*where the donee's transfer is made on or after* 18*March* 1986.
[^c13612641]: Finance Act 1987 Sch. 8, para. 12(1),*with effect from* 17*March* 1987.
[^c13612651]: *Repealed by* 1987 s. 58(2)*and* Sch. 8, para.12(2),*with effect from* 17*March* 1987.
[^c13612721]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612751]: Words in [s. 174(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/174/1/b) substituted (29.4.1996 with effect as mentioned in s. 105, [Sch. 14 para. 2(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/2/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 104](https://www.legislation.gov.uk/ukpga/1996/8/section/104), [Sch. 14 para. 2(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/2/1)
[^c13612831]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612841]: Finance Act 1987 Sch. 8, para. 13(1),*with effect from* 17*March* 1987.*Originally* “at the date of the death in question are quoted on a recognised stock exchange”.
[^c13612871]: Words in [s. 178(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/178/2) substituted (29.4.1996 with effect in relation to investments sold or treated as sold, on or after 1.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 4(1)(a)(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/4/1/a/3)
[^c13612881]: Finance Act 1987 Sch. 8, para. 13(2)(a),*with effect from* 17*March* 1987.
[^c13612891]: Words in [s. 178(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/178/2) substituted (29.4.1996 with effect in relation to investments sold or treated as sold, on or after 1.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 4(1)(b)(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/4/1/b/3)
[^c13612901]: *Repealed by* FInance Act 1987 s. 58(2), Sch. 8, para. 13(2)(b)*and* Sch. 16, Part IX,*with effect from* 17*March* 1987.
[^c13612921]: Word in [s. 180(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/180/3) substituted (29.4.1996 with effect in relation to any time falling on or after 1.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/3/1/2)
[^c13612931]: Finance 1987 Sch. 8, para. 14,*with effect from* 17*March* 1987.
[^c13612951]: [S. 183](https://www.legislation.gov.uk/ukpga/1984/51/section/183): "127 of the 1992 Act" substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) for "section 78 of the Capital Gains Tax Act 1979" by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(9)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/9) (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)).
[^c13612961]: Words in [s. 183](https://www.legislation.gov.uk/ukpga/1984/51/section/183) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(9)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/9) (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)).
[^c13613031]: [Ss. 186A](https://www.legislation.gov.uk/ukpga/1984/51/section/186A), [186B](https://www.legislation.gov.uk/ukpga/1984/51/section/186B) inserted (27.7.1993: the inserting section having effect in relation to deaths occuring on or after 16.3.1992) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 198(1)(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/198/1/2).
[^c13613051]: [Ss. 186A](https://www.legislation.gov.uk/ukpga/1984/51/section/186A), [186B](https://www.legislation.gov.uk/ukpga/1984/51/section/186B) inserted (27.7.1993: the inserting section having effect in relation to deaths occuring on or after 16.3.1992) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 198(1)(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/198/1/2).
[^c13613061]: Word in [s. 186B(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/186B/1) substituted (29.4.1996 with effect in relation to investments sold, or treated as sold, on or after 1.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 4(2)(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/4/2/3)
[^c13613081]: Words in [s. 187](https://www.legislation.gov.uk/ukpga/1984/51/section/187) substituted (6.3.1992 with effects as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(10)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/10) (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)).
[^c13613091]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13613111]: Words in [s. 194](https://www.legislation.gov.uk/ukpga/1984/51/section/194) substituted (6.3.1992 with effects as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(11)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/11) (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)).
[^c13613121]: [S. 197A](https://www.legislation.gov.uk/ukpga/1984/51/section/197A) inserted (27.7.1993: the inserting section having effect in relation to deaths occuring on or after 16.3.1990) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 199(1)(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/199/1/2).
[^c13613131]: [1981 c. 66](https://www.legislation.gov.uk/ukpga/1981/66).
[^c13613141]: [1972 c. 52](https://www.legislation.gov.uk/ukpga/1972/52).
[^c13613151]: Finance Act 1986 Sch. 19, para. 26,*with effect from* 18*March* 1986.*Originally* “(2) Where the chargeable transfer is made within three years of the transferor's death, subsection (1)(a) above shall not apply in relation to so much of the tax as exceeds what it would have been had the transferor died more than three years after the transfer.”.
[^c13613161]: Finance Act 1986 Sch. 19, para. 27,*with effect from* 18 March 1986.*Originally “three years”.*
[^c13613171]: [Finance Act 1987 (No.2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 3(2),*with effect from* 17 March 1987.
[^c13613191]: [Finance Act 1987 (No.2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 3(3),*with effect from* 17 March 1987.
[^c13613201]: *Repealed by* 1986 s. 101(3), Sch. 19, para. 28(1)*and* Sch. 23, Part X,*with effect from* 18*March* 1986.
[^c13613221]: Income and Corporation Act 1986 Sch. 19, para. 28(2),*with effect from* 18*March* 1986.
[^c13613231]: Finance Act 1986 Sch. 19, para. 28(3),*with effect from* 18*March* 1986.*Originally* “(7) Subsection (6) above shall not apply in relation to such an excess as is mentioned in subsection (4) above.”
[^c13613241]: *Repealed by* Finance Act 1988 s. 148*and* Sch. 14, Part X,*with effect from* 15*March* 1988.
[^c13613251]: Finance Act 1985 Sch. 26, para. 10,*in relation to events occurring after* 18*March* 1985.
[^c13613261]: [1964 c.41](https://www.legislation.gov.uk/ukpga/1964/41).
[^c13613331]: S. 216 excluded (1.8.2002) by [S.I. 2002/1733](https://www.legislation.gov.uk/uksi/2002/1733), [reg. 4](https://www.legislation.gov.uk/uksi/2002/1733/regulation/4)
[^c13613341]: S. 216 excluded (1.8.2002) by [S.I. 2002/1731](https://www.legislation.gov.uk/uksi/2002/1731), [reg. 3](https://www.legislation.gov.uk/uksi/2002/1731/regulation/3)
[^c13613351]: Finance Act 1986 Sch. 19, para. 29,*with effect from* 18*March* 1986.
[^c13613361]: [Finance Act 1987 (No.2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 4(2),*with effect from* 17*March* 1987.
[^c13613371]: S. 216(3)(3A)(3B) substituted for s. 216(3) (27.7.1999 with effect as mentioned in [s. 105(2)](https://www.legislation.gov.uk/ukpga/1999/16/section/105/2) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 105](https://www.legislation.gov.uk/ukpga/1999/16/section/105)
[^c13613381]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c13613391]: Finance Act 1986 Sch. 19, para. 29(3),*with effect from* 18*March* 1986.
[^c13613401]: [Finance Act 1987 (No.2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 4(3),*with effect from* 17*March* 1987.
[^c13613411]: Finance Act 1985 Sch. 26, para. 11,*in relation to events occurring after* 18*March* 1985.
[^c13613421]: [S. 218A](https://www.legislation.gov.uk/ukpga/1984/51/section/218A) inserted (24.7.2002 with application as mentioned in [s. 120(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 120(2)(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/2/4)
[^c13613461]: [Ss. 219A](https://www.legislation.gov.uk/ukpga/1984/51/section/219A), [219B](https://www.legislation.gov.uk/ukpga/1984/51/section/219B) inserted (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 106](https://www.legislation.gov.uk/ukpga/1999/16/section/106)
[^c13613471]: [Ss. 219A](https://www.legislation.gov.uk/ukpga/1984/51/section/219A), [219B](https://www.legislation.gov.uk/ukpga/1984/51/section/219B) inserted (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 106](https://www.legislation.gov.uk/ukpga/1999/16/section/106)
[^c13613511]: Finance Act 1985 Sch. 26, para. 5,*in relation to events occurring after* 18*March* 1985.
[^c13613521]: [S. 222(4)(4A)(4B)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4/4A/4B) substituted (27.7.1993: the substituting section applying as mentioned in s. 200(3) of c. 34) for s. 222(4), by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 200(1)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/200/1/3).
[^c13613581]: [S. 225](https://www.legislation.gov.uk/ukpga/1984/51/section/225) and sidenote substituted (1.9.1994) by [S.I. 1994/1813](https://www.legislation.gov.uk/uksi/1994/1813), [reg. 2(1)](https://www.legislation.gov.uk/uksi/1994/1813/regulation/2/1), [Sch. 1 para. 21](https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/21)
[^c13613591]: [S. 225A](https://www.legislation.gov.uk/ukpga/1984/51/section/225A) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 76](https://www.legislation.gov.uk/ukpga/1992/48/section/76), [Sch. 16 para. 8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/16/paragraph/8).
[^c13613601]: Finance Act 1986 Sch. 19, para. 30(1),*with effect from* 18*March* 1986.*Originally* “three years”.
[^c13613611]: *Repealed by* 1988 s. 148*and* Sch. 14, Part X,*with effect from* 15*March* 1988.
[^c13613651]: Finance Act 1986 Sch. 19, para. 30(2),*with effect from* 18*March* 1986.
[^c13613661]: Finance Act 1985 Sch. 26, para. 11,*in relation to events occurring after* 18*March* 1985.
[^c13613781]: Finance Act 1987 Sch. 8, para. 15(1),*with effect from* 17*March* 1987.*Originally* “Subsection (1) above does not apply to tax payable on the value transferred by a potentially exempt transfer which proves to be a chargeable transfer, except to the extent that the tax is attributable to qualifying property which is owned by the transferee immediately before the death of the transferor (or, if earlier, his own death).” *as inserted by* Finance Act 1986 Sch. 19, para. 31(1)*with effect from* 18*March* 1986.
[^c13613791]: [S. 227(1AA)](https://www.legislation.gov.uk/ukpga/1984/51/section/227/1AA) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 5](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/5), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13613801]: Word in [s. 227(1AA)](https://www.legislation.gov.uk/ukpga/1984/51/section/227/1AA) substituted (29.4.1996 with effect as mentioned in [Sch. 38 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/5/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 5(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/5/1)
[^c13613811]: Finance Act 1986 Sch. 19, para. 31(1),*with effect from* 18*March* 1986.
[^c13613821]: Finance Act 1987 Sch. 8, para. 15(2),*with effect from* 17*March* 1987.*Originally* “subsection (1A) above.”
[^c13613831]: Finance Act 1987 Sch. 8, para. 15(3),*with effect from* 17*March* 1987.
[^c13613841]: Finance Act 1986 Sch. 19, para. 31(2),*with effect from* 18*March* 1986.
[^c13613941]: Finance Act 1987 Sch. 8, para. 16(1),*with effect from* 17*March* 1987.*Originally* “not falling under paragraph (a) above and not quoted on a recognised stock exchange”.
[^c13613951]: Finance Act 1987 Sch. 8, para. 16(1),*with effect from* 17*March* 1987.*Originally* “not falling under paragraph (a) above and not quoted on a recognised stock exchange”.
[^c13613971]: Finance Act 1987 Sch. 8, para. 16(2),*with effect from* 17*March* 1987.
[^c13613981]: [S. 228(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/228/5) added (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 6](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/6), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13613991]: Word in [s. 228(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/228/5) substituted (29.4.1996 with effect as mentioned in [Sch. 38 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/5/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 5(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/5/1)
[^c13614191]: [S. 230](https://www.legislation.gov.uk/ukpga/1984/51/section/230): functions of the Lord President of the Council under s. 230 transferred (3.7.1992) to the Secretary of State by virtue of [S.I. 1992/1311](https://www.legislation.gov.uk/uksi/1992/1311), [art. 3(1)](https://www.legislation.gov.uk/uksi/1992/1311/article/3/1), [Sch. 1 Pt. I](https://www.legislation.gov.uk/uksi/1992/1311/schedule/1/part/I). [S. 230](https://www.legislation.gov.uk/ukpga/1984/51/section/230): transfer of functions (S.) (1.7.1999) by [S.I. 1999/1750](https://www.legislation.gov.uk/uksi/1999/1750), [arts. 1(1)](https://www.legislation.gov.uk/uksi/1999/1750/article/1/1), [2](https://www.legislation.gov.uk/uksi/1999/1750/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/1999/1750/schedule/1); [S.I. 1998/3178](https://www.legislation.gov.uk/uksi/1998/3178), [art. 3](https://www.legislation.gov.uk/uksi/1998/3178/article/3)
[^c13614201]: Words in [s. 230(1)(3)(4)(a)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/230/1/3/4/a/b) substituted (3.7.1992) by [S.I. 1992/1311](https://www.legislation.gov.uk/uksi/1992/1311), [art. 12(2)](https://www.legislation.gov.uk/uksi/1992/1311/article/12/2), [Sch. 2 para. 6(2)(3)(4)](https://www.legislation.gov.uk/uksi/1992/1311/schedule/2/paragraph/6/2/3/4).
[^c13614211]: [1979 c.46](https://www.legislation.gov.uk/ukpga/1979/46).
[^c13614221]: Words in [s. 230(3)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/230/3/c) substituted (29.8.1995) by [S.I. 1995/1625 (N.I. 9)](https://www.legislation.gov.uk/nisi/1995/1625), [art. 45(1)](https://www.legislation.gov.uk/nisi/1995/1625/article/45/1), [Sch. 3 para. 1(1)(2)(e)](https://www.legislation.gov.uk/nisi/1995/1625/schedule/3/paragraph/1/1/2/e)
[^c13614261]: Definition in s. 230(5) omitted (3.7.1992) by virtue of [S.I. 1992/1311](https://www.legislation.gov.uk/uksi/1992/1311), [art. 12(2)](https://www.legislation.gov.uk/uksi/1992/1311/article/12/2), [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1992/1311/schedule/2/paragraph/6/5).
[^c13614271]: [S. 230(6)(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/230/6/7) inserted (1.7.1999) by [S.I. 1999/1756](https://www.legislation.gov.uk/uksi/1999/1756), [arts. 1(1)](https://www.legislation.gov.uk/uksi/1999/1756/article/1/1), [2](https://www.legislation.gov.uk/uksi/1999/1756/article/2), [Sch. para. 8](https://www.legislation.gov.uk/uksi/1999/1756/schedule/paragraph/8) (with [art. 8](https://www.legislation.gov.uk/uksi/1999/1756/article/8)); [S.I. 1998/3178](https://www.legislation.gov.uk/uksi/1998/3178), [art. 3](https://www.legislation.gov.uk/uksi/1998/3178/article/3)
[^c13614291]: Finance Act 1985 Sch. 26, para. 11,*in relation to events occurring after* 18*March* 1985.
[^c13614301]: Finance Act 1987 s. 60(1),*with effect from* 17*March* 1987.
[^c13614311]: Finance Act 1989 s. 179(1)(d).*Originally* “subsection (2) below.”
[^c13614321]: Finance Act 1987 s. 60(2),*with effect from* 17*March* 1987.
[^c13614331]: *Amended by* Finance Act 1986 Sch. 19, para. 32,*with efect from* 18*March* 1986*and repealed by* Finance Act 1989 s. 187*and* Sch. 17, Part X*with effect from an appointed day in accordance with* Finance Act 1989 s. 178(7) (By S.I. [1989 No. 1298](https://www.legislation.gov.uk/ukcm/1989/1298), the appointed day is August 18th 1989))
[^c13614341]: *Repealed by* Finance Act 1989 s. 187*and* Sch. 17, Part X*with effect from an appointed day in accordance with* Finance Act 1989 s. 178(7).*By* S.I. [1989 No. 1298](https://www.legislation.gov.uk/ukcm/1989/1298)*the appointed day is* 18*August* 1989.
[^c13614351]: Companies Act 1989 s. 144(4)*and* Sch. 18 para. 30(4)*with effect from the appointed day—on and after* 1*November* 1990 (S.I. [1990 No. 1392](https://www.legislation.gov.uk/ukcm/1990/1392)).*Originally* “within the meaning of”.
[^c13614361]: [Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27)](https://www.legislation.gov.uk/ukpga/1985/9), [Sch. 2](https://www.legislation.gov.uk/ukpga/1985/9/schedule/2),*with effect from* 1*July* 1985.*Originally* “Companies Act 1948”.
[^c13614381]: Finance Act 1986 s. 107(1),*in relation to events on or after* 27*October* 1986*“the day of The Stock Exchange reforms”*—(*as defined in* s. 106(8)*and* s. 107(8)).*Originally* *“(c) any company whose business is that of a jobber (as defined in section 477 of the Taxes Act) or discount house and is carried on in the United Kingdom.”*
[^c13614391]: Finance Act 1986 s. 107(2),*in relation to events on or after* 27*October* 1986*“the day of The Stock Exchange reforms”*—(*as defined in* s. 106(8)*and* s. 107(8)).
[^c13614401]: S. 234(4) amended (6.1.1993) by [S.I. 1992/3181](https://www.legislation.gov.uk/uksi/1992/3181), [reg.4](https://www.legislation.gov.uk/uksi/1992/3181/regulation/4) (as amended (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 135](https://www.legislation.gov.uk/uksi/2001/3629/article/135))
[^c13614411]: Finance Act 1989 s. 180(4);*deemed always to have had effect.*
[^c13614421]: Finance Act 1986 Sch. 19, para. 33(1),*with effect from* 18*March* 1986.*Originally* “three years”.
[^c13614441]: *Repealed by* Finance Act 1988 s. 148*and* Sch. 14, Part X,*with effect from* 15*March* 1988.
[^c13614461]: Finance Act 1986 Sch. 19, para. 33(2),*with effect from* 18*March* 1986.
[^c13614471]: [1975 c.63](https://www.legislation.gov.uk/ukpga/1975/63).
[^c13614481]: [S.I. 1979/924 (N.I.8)](https://www.legislation.gov.uk/nisi/1979/924).
[^c13614491]: “149” *repealed by* Finance Act 1986 Sch. 23, Part X,*with effect from* 18*March* 1986.
[^c13614501]: Finance Act 1989 s. 179(1)(e).*Originally* “rate for the time being applicable under section 233(2)(b) above.”
[^c13614511]: Finance Act 1989 s. 179(1)(e).*Originally* “rate for the time being applicable under section 233(2)(a) above.”
[^c13614521]: Finance Act 1989 s. 179(3).*Originally* “as if section 233(1)(b) above had applied.”
[^c13614561]: Words in s. 237(3) substituted (27.7.1999 with effect as mentioned in [s. 107(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/107/3) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 107(1)(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/107/1/3)
[^c13614571]: Words in s. 237(3) repealed (1.1.1997) by [1996 c. 47](https://www.legislation.gov.uk/ukpga/1996/47), [s. 25(2)](https://www.legislation.gov.uk/ukpga/1996/47/section/25/2), [Sch. 4](https://www.legislation.gov.uk/ukpga/1996/47/schedule/4) (with [ss. 24(2)](https://www.legislation.gov.uk/ukpga/1996/47/section/24/2), [25(4)(5)](https://www.legislation.gov.uk/ukpga/1996/47/section/25/4/5)); [S.I. 1996/2974](https://www.legislation.gov.uk/uksi/1996/2974), [art. 2](https://www.legislation.gov.uk/uksi/1996/2974/article/2)
[^c13614581]: Finance Act 1986 Sch. 19, para. 34, *with effect from* 18 *March* 1986.
[^c13614591]: S. 237(3B)(3C) inserted (27.7.1999 with effect as mentioned in [s. 107(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/107/3) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 107(2)(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/107/2/3)
[^c13614611]: S. 237(6) extended (13.10.2003) by [2002 c. 9](https://www.legislation.gov.uk/ukpga/2002/9), [ss. 31](https://www.legislation.gov.uk/ukpga/2002/9/section/31), [136(2)](https://www.legislation.gov.uk/ukpga/2002/9/section/136/2) (with [s. 129](https://www.legislation.gov.uk/ukpga/2002/9/section/129)); [S.I. 2003/1725](https://www.legislation.gov.uk/uksi/2003/1725), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/1725/article/2/1)
[^c13614622]: [S. 238](https://www.legislation.gov.uk/ukpga/1984/51/section/238) extended (13.10.2003) by [2002 c. 9](https://www.legislation.gov.uk/ukpga/2002/9), [ss. 31](https://www.legislation.gov.uk/ukpga/2002/9/section/31), [136(2)](https://www.legislation.gov.uk/ukpga/2002/9/section/136/2) (with [s. 129](https://www.legislation.gov.uk/ukpga/2002/9/section/129)); [S.I. 2003/1725](https://www.legislation.gov.uk/uksi/2003/1725), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/1725/article/2/1)
[^c13614651]: [1970 c.18 (N.I.)](https://www.legislation.gov.uk/apni/1970/18).
[^c13614661]: [S. 238(3)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/238/3/a) substituted (13.10.2003) by [2002 c. 9](https://www.legislation.gov.uk/ukpga/2002/9), [ss. 133](https://www.legislation.gov.uk/ukpga/2002/9/section/133), [136(2)](https://www.legislation.gov.uk/ukpga/2002/9/section/136/2), [Sch. 11 para. 17](https://www.legislation.gov.uk/ukpga/2002/9/schedule/11/paragraph/17) (with [s. 129](https://www.legislation.gov.uk/ukpga/2002/9/section/129)); [S.I. 2003/1725](https://www.legislation.gov.uk/uksi/2003/1725), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/1725/article/2/1)
[^c13614671]: Finance Act 1986 Sch. 19, para. 35,*with effect from* 18*March* 1986.
[^c13614681]: Words in [s. 242(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/242/3) substituted (27.7.1993: the substituting section applying as mentioned in s. 200(3) of c. 34) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 200(2)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/200/2/3).
[^c13614691]: *See* Part II, Other Legislation.
[^c13614701]: [1971 c.58](https://www.legislation.gov.uk/ukpga/1971/58).
[^c13614721]: [Ss. 245](https://www.legislation.gov.uk/ukpga/1984/51/section/245), [245A](https://www.legislation.gov.uk/ukpga/1984/51/section/245A) substituted for s. 245 (27.7.1999 with effect as mentioned in [s. 108(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/3) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 108(1)(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/1/3)
[^c13614741]: [Ss. 245](https://www.legislation.gov.uk/ukpga/1984/51/section/245), [245A](https://www.legislation.gov.uk/ukpga/1984/51/section/245A) substituted for s. 245 by (27.7.1999 with effect as mentioned in [s. 108(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/3) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 108(1)(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/1/3)
[^c13614751]: [S. 245A(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/1A) inserted (24.7.2002 with application as mentioned in [s. 120(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 120(3)(a)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/3/a),(4)
[^c13614771]: [S. 245A(4)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/4/aa) inserted (24.7.2002 with application as mentioned in [s. 120(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 120(3)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/3/b),(4)
[^c13614781]: [S. 246](https://www.legislation.gov.uk/ukpga/1984/51/section/246) repealed (1.9.1994) by [S.I. 1994/1813](https://www.legislation.gov.uk/uksi/1994/1813), [reg. 2(1)](https://www.legislation.gov.uk/uksi/1994/1813/regulation/2/1), [Sch. 1 para. 20](https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/20), [Sch. 2 Pt. I](https://www.legislation.gov.uk/uksi/1994/1813/schedule/2/part/I)
[^c13614831]: Words in [s. 247(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/247/4) substituted (27.7.1999 with effect as mentioned in s. 108(4) in the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 108(2)(c)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/2/c)
[^c13614841]: [S. 249(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/249/1):transfer of functions (S.) (20.5.1999) by [S.I. 1999/679](https://www.legislation.gov.uk/uksi/1999/679), [arts. 1(2)](https://www.legislation.gov.uk/uksi/1999/679/article/1/2), [2](https://www.legislation.gov.uk/uksi/1999/679/article/2), [Sch](https://www.legislation.gov.uk/uksi/1999/679/schedule); [S.I. 1998/3178](https://www.legislation.gov.uk/uksi/1998/3178), [art. 2(2)](https://www.legislation.gov.uk/uksi/1998/3178/article/2/2), [Sch. 4](https://www.legislation.gov.uk/uksi/1998/3178/schedule/4)
[^c13614851]: [1947 c.44](https://www.legislation.gov.uk/ukpga/1947/44).
[^c13614861]: [S. 251](https://www.legislation.gov.uk/ukpga/1984/51/section/251) and sidenote substituted (1.9.1994) by [S.I. 1994/1813](https://www.legislation.gov.uk/uksi/1994/1813), [reg. 2(1)](https://www.legislation.gov.uk/uksi/1994/1813/regulation/2/1), [Sch. 1 para.22](https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/22)
[^c13614951]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c13614961]: [1946 c.64](https://www.legislation.gov.uk/ukpga/1946/64).
[^c13614971]: [1946 c.17](https://www.legislation.gov.uk/ukpga/1946/17). (N.I.).
[^c13614981]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13614991]: [1890 c.21](https://www.legislation.gov.uk/ukpga/1890/21).
[^c13615001]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13615011]: [1808 c.149](https://www.legislation.gov.uk/ukpga/1808/149).
[^c13615021]: [S. 264(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/264/8) modified (1.8.2002) by [S.I. 2002/1731](https://www.legislation.gov.uk/uksi/2002/1731), [reg. 7](https://www.legislation.gov.uk/uksi/2002/1731/regulation/7) [S. 264(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/264/8) modified (1.8.2002) by [S.I. 2002/1733](https://www.legislation.gov.uk/uksi/2002/1733), [reg. 8](https://www.legislation.gov.uk/uksi/2002/1733/regulation/8)
[^c13615031]: [Finance Act 1987 (No.2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 5,*with effect from* 17*March* 1987.
[^c13615041]: [S. 267(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/267/1/a) modified (29.4.1996 with effect as mentioned in s. 200(1) of the amendindg Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 200(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/200/1) (with [s. 200(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/200/4))
[^c13615051]: Words in [s. 267(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/267/4) repealed (27.7.1993: the repeal having effect in accordance with s. 208 of the repealing Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 208(3)(5)](https://www.legislation.gov.uk/ukpga/1993/34/section/208/3/5), [213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt. V](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/V).
[^c13615061]: [S. 267A](https://www.legislation.gov.uk/ukpga/1984/51/section/267A) inserted (6.4.2001) by [2000 c. 12](https://www.legislation.gov.uk/ukpga/2000/12), [s. 11](https://www.legislation.gov.uk/ukpga/2000/12/section/11); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), [art. 2](https://www.legislation.gov.uk/uksi/2000/3316/article/2)
[^c13615081]: Words in [s. 270](https://www.legislation.gov.uk/ukpga/1984/51/section/270) substituted (6.3.1992 with effects as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(12)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/12) (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)).
[^c13615351]: Finance Act 1990 s. 127*and* Sch. 18, para. 4*with effect from* 1*April* 1990.*Originally* “52 of the Finance Act 1974” *and amended to* “519 of the Taxes Act 1988” *by* [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29), [para. 32](https://www.legislation.gov.uk/ukpga/1988/1/paragraph/32).
[^c13615361]: Words in s. 272 inserted (24.7.2002 with effect as mentioned in [s. 119(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/6/7) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 119(4)(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/4/6/7)
[^c13615371]: Finance Act 1987 Sch. 8, para. 17,*with effect from* 17 *March* 1987.
[^c13615381]: S. 272: words in the definition of “quoted” and “unquoted” substituted (29.4.1996 with effect as mentioned in [Sch. 38 para. 2(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 2(1)(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/1/b)
[^c13615401]: Words in s. 272 inserted (24.7.2002 with effect as mentioned in [s. 119(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/6/7) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 119(4)(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/4/6/7)
[^c13615431]: “1970” *inserted by* [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29), [para. 32](https://www.legislation.gov.uk/ukpga/1988/1/paragraph/32).
[^c13615441]: [1970 c.10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c13615451]: Income and Corporation Taxes Act Sch. 29, para. 32.
[^c13615461]: Words in s. 272 added (6.3.1992 with effects as mentioned in [s. 289(1)(2)](https://www.legislation.gov.uk/ukpga/1992/12/section/289/1/2) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(13)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/13) (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)).
[^c13615471]: *By* Finance Act 1986 s. 100(1),*on and after* 25*July* 1986*the* 1984*Act may be cited as the Inheritance Tax Act and the tax charged under the* 1984*Act shall be known as inheritance tax.*
[^c13615481]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c13615491]: *By* Finance Act 1986 s. 100(1),*on and after* 25*July* 1986*the Capital Transfer Tax Act* 1984*may be cited as the Inheritance Tax Act* 1984.
[^c13615611]: Finance Act 1986 Sch. 19, para. 37(1)(a),*with effect from* 18*March* 1986.*Originally* “new Tables”.
[^c13615621]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables”.
[^c13615631]: Finance Act 1986 Sch. 19 para. 37(2)*with effect from* 18*March* 1986.*Originally* “come”.
[^c13615641]: Finance Act 1986 Sch. 19, para. 37(3)*with effect from* 18*March* 1986.
[^c13615651]: Finance Act 1986 Sch. 19, para. 37(4)(a),*with effect from* 18*March* 1986.*Originally* “three years”.
[^c13615661]: Finance Act 1986 Sch. 19 para. 37(4)(b)*with effect from* 18*March* 1986.
[^c13615671]: Finance Act 1986 Sch. 19, para. 37(4)(a),*with effect from* 18*March* 1986.*Originally* “three years”.
[^c13615681]: *Repealed by* Finance Act 1986 s. 101(3), Sch. 19, para. 37(4)(c)*and* Sch. 23, Part X,*with effect from* 18*March* 1986.
[^c13615691]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables.”
[^c13615701]: *Repealed by* Finance Act 1986, s. 101(3), Sch. 19, para. 37(5)*and* Sch. 23, Part X*with effect from* 18*March* 1986.
[^c13615711]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables.”
[^c13615721]: *Repealed by* Finance Act 1986, s. 101(3), Sch. 19, para. 37(6)*and* Sch. 23, Part X*with effect from* 18*March* 1986.
[^c13615731]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables.”
[^c13615741]: Finance Act 1985 Sch. 26, para. 5,*in relation to events occurring after* 18*March* 1985.
[^c13615751]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables.”
[^c13615761]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables.”
[^c13615771]: *Repealed by* Finance Act 1986 s. 114(6)*and* Sch. 23, Part X,*with effect from* 18*March* 1986.
[^c13616041]: By Finance Act 1985 s. 95, the functions of the Treasury were transferred to the Commissioners of Inland Revenue (*“the Board”*).
[^c13616051]: [National Heritage (Scotland) Act 1985 (c. 16, SIF 78)](https://www.legislation.gov.uk/ukpga/1985/16) Sch. 2, para. 4, *with effect from* 1 *October* 1985 (S.I. [1985 No. 851](https://www.legislation.gov.uk/ukcm/1985/851) (c. 13) (s. 79)). *Originally* “The Royal Scottish Museum”.
[^c13616061]: Words in [Sch. 3](https://www.legislation.gov.uk/ukpga/1984/51/schedule/3) inserted (2.7.1998) by [1998 c. 22](https://www.legislation.gov.uk/ukpga/1998/22), [ss. 24(3)](https://www.legislation.gov.uk/ukpga/1998/22/section/24/3), [27(4)(b)](https://www.legislation.gov.uk/ukpga/1998/22/section/27/4/b)
[^c13616081]: Words in Sch. 3 substituted (E.W.S.) (1.4.1992) by [Natural Heritage (Scotland) Act 1991 (c. 28, SIF 46:1)](https://www.legislation.gov.uk/ukpga/1991/28), [s. 4(6)](https://www.legislation.gov.uk/ukpga/1991/28/section/4/6), [Sch. 2 para. 9](https://www.legislation.gov.uk/ukpga/1991/28/schedule/2/paragraph/9); [S.I. 1991/2633](https://www.legislation.gov.uk/uksi/1991/2633), [art. 4](https://www.legislation.gov.uk/uksi/1991/2633/article/4).
[^c13616091]: Sch. 3: entry for "health service body" inserted by [National Health Service and Community Care Act 1990 (c. 19)](https://www.legislation.gov.uk/ukpga/1990/19), [s. 61(5)](https://www.legislation.gov.uk/ukpga/1990/19/section/61/5) (with effect from the appointed day: on and after 17 September 1990, see [S.I](https://www.legislation.gov.uk/ukpga/1990/19/section/I). [1990 No. 1329](https://www.legislation.gov.uk/ukcm/1990/1329)).
[^c13616101]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13616111]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13616121]: [1976 c.40](https://www.legislation.gov.uk/ukpga/1976/40).
[^c13616131]: [1925 c.20](https://www.legislation.gov.uk/ukpga/1925/20).
[^c13616141]: [S.I. 1979/1575 (N.I. 14)](https://www.legislation.gov.uk/nisi/1979/1575).
[^c13616151]: [1975 c.7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616161]: [1976 c.40](https://www.legislation.gov.uk/ukpga/1976/40).
[^c13616171]: Finance Act 1985 Sch. 26, para. 12,*in relation to events occurring after* 18*March* 1985.
[^c13616231]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13616241]: Finance Act 1987 Sch. 9, para. 2,*in relation to directions given on or after* 17*March* 1987.
[^c13616251]: Finance Act 1986 Sch. 19, para. 38(1),*with effect from* 18*March* 1986.*Originally* “under the appropriate Table”.
[^c13616261]: Finance Act 1986 Sch. 19, para. 38(2),*with effect from* 18*March* 1986.
[^c13616291]: Finance Act 1986 Sch. 19, para. 38(3),*with effect from* 18*March* 1986.*Originally* “ten years”.
[^c13616301]: Finance Act 1986 Sch. 19, para. 38(4),*with effect from* 18*March* 1986.*Originally* “(9) For the purposes of sub-paragraph (1) above the appropriate Table is the second Table in Schedule 1 to this Act, and for the purposes of sub-paragraphs (2) and (3) above it is (if the settlement was made on death) the first Table in that Schedule and (if not) the second.”
[^c13616311]: Finance Act 1987 Sch. 9, para. 3,*where the occasion of the charge or potential charge to tax under para.*8*above falls on or after* 17*March* 1987.
[^c13616321]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13616331]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616341]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616351]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616361]: [1975 c.7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616371]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13616381]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616391]: [1894 c. 30](https://www.legislation.gov.uk/ukpga/1894/30).
[^c13616401]: [1930 c. 28](https://www.legislation.gov.uk/ukpga/1930/28).
[^c13616411]: [1950 c. 15](https://www.legislation.gov.uk/ukpga/1950/15).
[^c13616421]: Finance Act 1985 Sch. 26, para. 13,*in relation to events occurring after* 18*March* 1985.*Originally* “(a) if there has been no conditionally exempt transfer of the property on death, either tax shall be chargeable under section 32 of this Act or estate duty shall be chargeable under those provisions as the Board may elect, and (b) if there has been such a conditionally exempt transfer, there shall be a charge under that section and not under those provisions;”
[^c13616431]: Finance Act 1986 Sch. 19, para. 39,*with effect from* 18*March* 1986.
[^c13616441]: [1931 c. 24 (N.I.)](https://www.legislation.gov.uk/apni/1931/24).
[^c13616451]: [S.I. 1972/1100](https://www.legislation.gov.uk/uksi/1972/1100)
[^c13616461]: [Schedule 7](https://www.legislation.gov.uk/ukpga/1984/51/schedule/7)*as originally enacted in the Capital Transfer Tax Act* 1984,*in relation to capital transfer tax.*
[^c13616471]: [1976 c. 40](https://www.legislation.gov.uk/ukpga/1976/40).
[^c13616481]: *Repealed by* Finance Act 1986 Sch. 19, para. 25,*where the donee's transfer is made on or after* 18*March* 1986.
[^c13616491]: [Schedule 8](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8)*as originally enacted in the Capital Transfer Tax Act* 1984,*in relation to capital transfer tax.*
[^c13616511]: [Sch. 8 para. 1](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/1) repealed (13.10.2003) by [2002 c. 9](https://www.legislation.gov.uk/ukpga/2002/9), [ss. 135](https://www.legislation.gov.uk/ukpga/2002/9/section/135), [136(2)](https://www.legislation.gov.uk/ukpga/2002/9/section/136/2), [Sch. 13](https://www.legislation.gov.uk/ukpga/2002/9/schedule/13) (with [s. 129](https://www.legislation.gov.uk/ukpga/2002/9/section/129), [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/2002/9/schedule/12/paragraph/1)); [S.I. 2003/1725](https://www.legislation.gov.uk/uksi/2003/1725), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/1725/article/2/1)
[^c13616521]: [1947 c. 44](https://www.legislation.gov.uk/ukpga/1947/44).
[^c13616531]: [1972 c. 61](https://www.legislation.gov.uk/ukpga/1972/61).
[^c13616541]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616551]: *Repealed by* Finance Act 1985 s. 93*and* Sch. 27, Part X,*in relation to disposals on or after* 19*March* 1985.
[^c13616561]: [1977 c.36](https://www.legislation.gov.uk/ukpga/1977/36).
[^c13616581]: [Sch. 8 paras. 9-12](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/9) repealed (6.3.1992 with effects as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [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)).
[^c13616591]: [Sch. 8 paras. 9-12](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/9) repealed (6.3.1992 with effects as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [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)).
[^c13616601]: [Sch. 8 paras. 9-12](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/9) repealed (6.3.1992 with effects as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [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)).
[^c13616621]: [Sch. 8 paras. 9-12](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/9) repealed (6.3.1992 with effects as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [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)).
[^c13616631]: 1980. c.17.
[^c13616641]: [1980 c.48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c13616651]: [1980 c. 48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c13616661]: [1981 c. 54](https://www.legislation.gov.uk/ukpga/1981/54).
[^c13616671]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13616681]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13616701]: [Sch. 8 para. 23](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/23) repealed (6.3.1992 with effects as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [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)).
[^c13616711]: [1983 c. 55](https://www.legislation.gov.uk/ukpga/1983/55).
[^c13616731]: [Sch. 8 para. 25](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/25) repealed (1.10.1992) by [S.I. 1992/811 (N.I. 7)](https://www.legislation.gov.uk/nisi/1992/811), [art. 52](https://www.legislation.gov.uk/nisi/1992/811/article/52), [Sch.2](https://www.legislation.gov.uk/nisi/1992/811/schedule/2); [S.R. 1992/393](https://www.legislation.gov.uk/nisr/1992/393), [art. 3](https://www.legislation.gov.uk/nisr/1992/393/article/3),Sch.
[^c19461811]: Act modified (with effect in accordance with [s. 195(12)](https://www.legislation.gov.uk/ukpga/2003/14/section/195/12) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 195](https://www.legislation.gov.uk/ukpga/2003/14/section/195)
[^c19461831]: S. 6(1A) inserted (with effect as stated in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(2)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/2)
[^c19461851]: S. 48(3A) inserted (with effect as mentioned in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(3)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/3)
[^c19461891]: S. 272: definition inserted (with effect as stated in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/6)
[^c19461911]: S. 272: definition inserted (with effect as stated in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(7)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/7)
[^c19461951]: Words in [s. 178(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/178/1) inserted (with effect as stated in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(4)(a)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/4/a)
[^c19461991]: Words in [s. 178(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/178/1) repealed (with effect as stated in the note to [Sch. 43 Pt. 4(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/4/1) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 216](https://www.legislation.gov.uk/ukpga/2003/14/section/216), [Sch. 43 Pt. 4(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/4/1)
[^c19462131]: Words in s. 13(4)(c) substituted (with effect as mentioned in s. 723(1)(a)(b) (subject to Sch. 7) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1), [Sch. 6 para. 151(1)(a)(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/151/1/a/2)
[^c19462331]: Words in s. 72(4A) substituted (with effect as mentioned in s. 723(1)(a)(b) (subject to Sch. 7) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1), [Sch. 6 para. 151(1)(b)(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/151/1/b/2)
[^c19462341]: Words in s. 86(3)(c) substituted (with effect as mentioned in s. 723(1)(a)(b) (subject to Sch. 7) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1), [Sch. 6 para. 151(1)(c)(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/151/1/c/2)
[^c19462351]: Words in [s. 14(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/14/1) substituted (with effect as mentioned in s. 723(1)(a)(b) (subject to Sch. 7) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1), [Sch. 6 para. 152](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/152)
[^c19462591]: Words in [s. 190(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/190/4) inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 123](https://www.legislation.gov.uk/ukpga/2003/14/section/123), [Sch. 18 para. 2](https://www.legislation.gov.uk/ukpga/2003/14/schedule/18/paragraph/2)
[^c19462771]: Act modified (1.11.2004 with effect as mentioned in reg. 1 of the amending S.I.) by [The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)](https://www.legislation.gov.uk/uksi/2004/2543), [reg. 7(2)](https://www.legislation.gov.uk/uksi/2004/2543/regulation/7/2)
[^c19461811]: Act modified (with effect in accordance with [s. 195(12)](https://www.legislation.gov.uk/ukpga/2003/14/section/195/12) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 195](https://www.legislation.gov.uk/ukpga/2003/14/section/195)
[^c13606471]: A Table showing the derivation of the provisions of this consolidation Act will be found at the end of the Act. The Table has no official status.
[^c13606491]: By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.
[^c13606501]: This Act is based on material edited by the Inland Revenue and the style of editing for effects prior to 1.2.1991 differs from most Acts on the Statute Law Database.
[^c13606511]: Act amended (1.5.1995 with effect in relation to transfers of value or other events occuring on or after 6.4.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 154(2)(3)(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/154/2/3/5) Act modified (31.7.1998 with effect as mentioned in [s. 161](https://www.legislation.gov.uk/ukpga/1998/36/section/161) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 161(2)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/161/2/c)
[^c13606521]: Act wholly in force at 1.1.1985 see s. 274(1).
[^c19462801]: [S. 104](https://www.legislation.gov.uk/ukpga/1984/51/section/104) excluded (1.11.2004 with effect as mentioned in reg. 1 of the amending S.I.) by [The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)](https://www.legislation.gov.uk/uksi/2004/2543), [reg. 4(7)](https://www.legislation.gov.uk/uksi/2004/2543/regulation/4/7)
[^c19462831]: S. 116 excluded (1.11.2004 with effect as mentioned in reg. 1 of the amending S.I.) by [The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)](https://www.legislation.gov.uk/uksi/2004/2543), [reg. 4(7)](https://www.legislation.gov.uk/uksi/2004/2543/regulation/4/7)
[^c19462871]: [S. 264(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/264/8) modified (1.11.2004 with effect as mentioned in reg. 1 of the amending S.I.) by [The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)](https://www.legislation.gov.uk/uksi/2004/2543), [reg. 10](https://www.legislation.gov.uk/uksi/2004/2543/regulation/10)
[^c19467151]: [Pt. 3 Ch. 3](https://www.legislation.gov.uk/ukpga/1984/51/part/3/chapter/3) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 283](https://www.legislation.gov.uk/ukpga/2004/12/section/283), [Sch. 36 para. 56(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/56/2/b) (with [s. 283(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/283/5))
[^c19467221]: [Pt. 3 Ch. 3](https://www.legislation.gov.uk/ukpga/1984/51/part/3/chapter/3) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 283](https://www.legislation.gov.uk/ukpga/2004/12/section/283), [Sch. 36 para. 57(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/57/1) (with [s. 283(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/283/5))
[^c19467341]: Words in s. 12(2) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(2)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/2/a), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19467471]: [S. 151(1)(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/151/1/1A) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(4)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/4/a), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284), [326](https://www.legislation.gov.uk/ukpga/2004/12/section/326), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19467501]: Words in [s. 151(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/151/2/4/5) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(4)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/4/b), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19467551]: Word in [s. 151(2)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/151/2/b) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(4)(c)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/4/c), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19467911]: Words in s. 152 substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/5), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19467921]: [S. 230](https://www.legislation.gov.uk/ukpga/1984/51/section/230): functions of the Secretary of State in certain circumstances made exercisable concurrently with the National Assembly for Wales (31.12.2004) by [The National Assembly for Wales (Transfer of Functions) Order 2004 (S.I. 2004/3044)](https://www.legislation.gov.uk/uksi/2004/3044), [art. 2](https://www.legislation.gov.uk/uksi/2004/3044/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2004/3044/schedule/1)
[^c19467951]: Word in [s. 245(2)(a)(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/245/2/a/3) substituted (with effect as mentioned in [s. 295(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 295(2)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/2/a)
[^c19467991]: [S. 245(4A)](https://www.legislation.gov.uk/ukpga/1984/51/section/245/4A) inserted (with effect as mentioned in [s. 295(6)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/6) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 295(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/2/b)
[^c19468071]: [S. 245A(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/1B) inserted (with effect as mentioned in [s. 295(7)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/7) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 295(3)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/3/a)
[^c19468171]: [S. 247](https://www.legislation.gov.uk/ukpga/1984/51/section/247) restricted (22.7.2004 for certain purposes and otherwise 1.8.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 313(4)(c)](https://www.legislation.gov.uk/ukpga/2004/12/section/313/4/c) (with [ss. 314](https://www.legislation.gov.uk/ukpga/2004/12/section/314), [319(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/319/5))
[^c19468261]: Words in [s. 247(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/247/3) substituted (with effect as mentioned in [s. 295(9)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/9) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 295(4)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/4/b)
[^c19468481]: Words in [s. 256(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/1/a) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 293(2)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/2/a)
[^c19468521]: [S. 256(1)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/1/aa) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 293(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/2/b)
[^c19468561]: Words in [s. 256(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/1/b) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 293(2)(c)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/2/c)
[^c19468581]: [S. 256(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/1A) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 293(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/3)
[^c19468601]: Words in [s. 256(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/3) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 293(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/5)
[^c19468641]: [S. 256(1)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/1/c) repealed (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 293(2)(d)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/2/d), [326](https://www.legislation.gov.uk/ukpga/2004/12/section/326), [Sch. 42 Pt. 4(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/4/1)
[^c19468671]: [S. 256(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/2) repealed (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 293(4)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/4), [326](https://www.legislation.gov.uk/ukpga/2004/12/section/326), [Sch. 42 Pt. 4(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/4/1)
[^c19468711]: S. 272: definition of "registered pension scheme" inserted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(6)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/6), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19468741]: S. 272: definition of "section 615(3) scheme" inserted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(6)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/6), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19469071]: [S. 256(3A)(3B)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/3A/3B) substituted for s. 256(3A) (3.4.2006) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [ss. 15](https://www.legislation.gov.uk/ukpga/2005/4/section/15), [148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 4 para. 176](https://www.legislation.gov.uk/ukpga/2005/4/schedule/4/paragraph/176); [S.I. 2006/1014](https://www.legislation.gov.uk/uksi/2006/1014), [art. 2(a)](https://www.legislation.gov.uk/uksi/2006/1014/article/2/a), [Sch. 1 para. 11(r)](https://www.legislation.gov.uk/uksi/2006/1014/schedule/1/paragraph/11/r)
[^c19469331]: Words in [s. 257(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/257/3) substituted (3.4.2006) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [ss. 15](https://www.legislation.gov.uk/ukpga/2005/4/section/15), [148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 4 para. 177(2)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/4/paragraph/177/2); [S.I. 2006/1014](https://www.legislation.gov.uk/uksi/2006/1014), [art. 2(a)](https://www.legislation.gov.uk/uksi/2006/1014/article/2/a), [Sch. 1 para. 11(r)](https://www.legislation.gov.uk/uksi/2006/1014/schedule/1/paragraph/11/r)
[^c19469351]: [S. 257(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/257/4) inserted (3.4.2006) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [ss. 15](https://www.legislation.gov.uk/ukpga/2005/4/section/15), [148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 4 para. 177(3)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/4/paragraph/177/3); [S.I. 2006/1014](https://www.legislation.gov.uk/uksi/2006/1014), [art. 2(a)](https://www.legislation.gov.uk/uksi/2006/1014/article/2/a), [Sch. 1 para. 11(r)](https://www.legislation.gov.uk/uksi/2006/1014/schedule/1/paragraph/11/r)
[^c19469371]: Words in s. 6(3)(e) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 394(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/394/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c19469401]: Words in [s. 21(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/21/3) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 395(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/395/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c19469421]: Words in [s. 21(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/21/3) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 395(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/395/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c19469441]: Words in s. 6(3)(e) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 394(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/394/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c19469471]: Words in [s. 174(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/174/1/b) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 396(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/396/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c19469501]: Words in [s. 174(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/174/1/b) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 396(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/396/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c19470401]: Words in [Pt. 3 Ch. 3](https://www.legislation.gov.uk/ukpga/1984/51/part/3/chapter/3) heading added (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 20(5)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/20/5)
[^c19470421]: S. 59(1) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 20(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/20/2)
[^c19470441]: S. 59(2)(c) and preceding word inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 20(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/20/3)
[^c19470461]: [S. 54A](https://www.legislation.gov.uk/ukpga/1984/51/section/54A) modified (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [20(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/20/4)
[^c19470591]: Words in [s. 3(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/3/3) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [8](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/8)
[^c19470781]: S. 8(1) restricted (7.4.2005) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 98(6)](https://www.legislation.gov.uk/ukpga/2005/7/section/98/6)
[^c19470801]: Words in [s. 3A(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/1) repealed (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 178](https://www.legislation.gov.uk/ukpga/2006/25/section/178), {Sch. 26 Pt. 6 Note 1}
[^c19470991]: Words in [s. 3A(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/1/a) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [9(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/9/2)
[^c19471031]: [S. 3A(1A)(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/1A/1B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [9(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/9/3)
[^c19471061]: Words in [s. 3A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/2) inserted (22.3.2006) by Finance Act 2006, s. 156, Sch. 20 paras. 7, {9(4)}
[^c19471081]: [S. 3A(3A)(3B)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/3A/3B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [9(5)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/9/5)
[^c19471101]: Words in [s. 3A(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/7) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [9(6)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/9/6)
[^c19471301]: Words in [s. 5(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/5/1) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [10(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/10/2)
[^c19471351]: [S. 5(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/5/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [10(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/10/3)
[^c19471471]: Words in s. 144(1) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [27(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/27/2/a)
[^c19471501]: Words in s. 144(1)(a) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [27(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/27/2/b)
[^c19471521]: S. 144(1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [27(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/27/3)
[^c19471551]: Words in s. 144(2) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [27(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/27/4)
[^c19471581]: S. 144(3)-(6) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [27(5)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/27/5)
[^c19471611]: [Ss. 46A](https://www.legislation.gov.uk/ukpga/1984/51/section/46A), [46B](https://www.legislation.gov.uk/ukpga/1984/51/section/46B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [11(1)(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/11/1/2)
[^c19471661]: Words in s. 48(3) inserted (5.12.2005) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 157(2)(6)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/2/6) (with [s. 157(5)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/5))
[^c19471721]: Words in s. 48(3A) inserted (5.12.2005) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 157(3)(6)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/3/6) (with [s. 157(5)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/5))
[^c19471741]: S. 48(3B)(3C) inserted (5.12.2005) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 157(4)(6)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/4/6) (with [s. 157(5)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/5))
[^c19471801]: [S. 49(1A)(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/49/1A/1B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 4(1)(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/4/1/2)
[^c19471851]: [Ss. 49A-49E](https://www.legislation.gov.uk/ukpga/1984/51/section/49A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 5(1)(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/5/1/2)
[^c19471871]: [S. 51(1A)(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/51/1A/1B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [12](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/12)
[^c19471891]: [S. 52(2A)](https://www.legislation.gov.uk/ukpga/1984/51/section/52/2A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [13(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/13/2)
[^c19471911]: [S. 52(3A)](https://www.legislation.gov.uk/ukpga/1984/51/section/52/3A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [13(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/13/3)
[^c19471931]: [S. 53(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [14(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/14/2)
[^c19471991]: [S. 53(2A)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/2A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [14(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/14/3)
[^c19472021]: [S. 54(2A)(2B)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/2A/2B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [15(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/15/2)
[^c19472041]: Words in [s. 54(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/3) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [15(3)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/15/3/a)
[^c19472061]: Words in [s. 54(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/3) added (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [15(3)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/15/3/b)
[^c19472141]: [S. 54A](https://www.legislation.gov.uk/ukpga/1984/51/section/54A) modified (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 2(4)(6)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/2/4/6)
[^c19472161]: [S. 54(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [16(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/16/2)
[^c19472181]: Words in [s. 54A(2)(c)(d)(i)](https://www.legislation.gov.uk/ukpga/1984/51/section/54A/2/c/d/i) repealed (22.3.2006 with effect as mentioned in [Sch. 20 para. 16(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/16/4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [ss. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 20 para. 16(3)(a)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/16/3/a/b), {Sch. 26 Pt. 6 Note 1}
[^c19472221]: [S. 57A(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/57A/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [17](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/17)
[^c19472781]: Words in [s. 71(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/71/1) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 2(2)(6)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/2/2/6)
[^c19472811]: [S. 71](https://www.legislation.gov.uk/ukpga/1984/51/section/71) modified (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 2(5)(6)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/2/5/6)
[^c19472861]: [S. 71(1A)(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/71/1A/1B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 2(3)(6)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/2/3/6)
[^c19472981]: [S. 71](https://www.legislation.gov.uk/ukpga/1984/51/section/71) excluded (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 3(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/3/3)
[^c19473051]: Word in [s. 71(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/71/1/a) substituted (6.4.2008 in accordance with [Sch. 20 para. 3(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/3/2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/3/1/a)
[^c19473071]: Words in [s. 71(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/71/1/a) repealed (6.4.2008 in accordance with [Sch. 20 para. 3(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/3/2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 3(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/3/1/b), [Sch. 26 Pt. 6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/6)
[^c19473191]: Ss. 71A-71H inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 1(1)(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/1/1/2)
[^c19473551]: Words in s. 72(1) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [21(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/21/2)
[^c19473591]: S. 71(1A)(1B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [21(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/21/3)
[^c19473641]: Words in s. 76(1) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [22](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/22)
[^c19473721]: S. 79(5A) inserted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 34(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/34/2)
[^c19473741]: S. 79(7)-(7C) substituted for s. 79(7) (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 34(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/34/3)
[^c19473781]: S. 79(9A)(9B) inserted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 34(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/34/4)
[^c19473841]: S. 80(4) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [23](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/23)
[^c19473951]: [S. 88(3)-(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/88/3) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [24](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/24)
[^c19474101]: [S. 89(5)-(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/89/5) inserted (22.3.2006 for certain purposes) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 6(2)(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/6/2/4)
[^c19474151]: Ss. 89A, 89B inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 6(1)(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/6/1/3)
[^c19474231]: [S. 100(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/100/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [25](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/25)
[^c19474271]: [S. 101(1A)-(1C)](https://www.legislation.gov.uk/ukpga/1984/51/section/101/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [26](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/26)
[^c19474311]: [S. 151](https://www.legislation.gov.uk/ukpga/1984/51/section/151) applied (6.4.2006) by [The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575)](https://www.legislation.gov.uk/uksi/2006/575), [reg. 34](https://www.legislation.gov.uk/uksi/2006/575/regulation/34)
[^c19474431]: [Ss. 151A-151C](https://www.legislation.gov.uk/ukpga/1984/51/section/151A) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 4](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/4)
[^c19474471]: Words in s. 154(2) substituted (28.3.2009 for certain purposes and 31.10.2009 otherwise) by [Armed Forces Act 2006 (c. 52)](https://www.legislation.gov.uk/ukpga/2006/52), [ss. 378](https://www.legislation.gov.uk/ukpga/2006/52/section/378), [383](https://www.legislation.gov.uk/ukpga/2006/52/section/383), [Sch. 16 para. 99](https://www.legislation.gov.uk/ukpga/2006/52/schedule/16/paragraph/99); [S.I. 2009/812](https://www.legislation.gov.uk/uksi/2009/812), [art. 3](https://www.legislation.gov.uk/uksi/2009/812/article/3); [S.I. 2009/1167](https://www.legislation.gov.uk/uksi/2009/1167), [art. 4](https://www.legislation.gov.uk/uksi/2009/1167/article/4) (with saving in [S.I. 2009/1059](https://www.legislation.gov.uk/uksi/2009/1059), [arts. 1](https://www.legislation.gov.uk/uksi/2009/1059/article/1), [2](https://www.legislation.gov.uk/uksi/2009/1059/article/2), [Sch. 1 para. 27](https://www.legislation.gov.uk/uksi/2009/1059/schedule/1/paragraph/27))
[^c19474491]: S. 158(1A) repealed (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 187](https://www.legislation.gov.uk/ukpga/2006/25/section/187), [Sch. 26 Pt. 8(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/8/2)
[^c19474511]: [S. 220A](https://www.legislation.gov.uk/ukpga/1984/51/section/220A) repealed (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 178](https://www.legislation.gov.uk/ukpga/2006/25/section/178), [Sch. 26 Pt. 8(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/8/2)
[^c19474541]: [S. 200(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/200/1A) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 5(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/5/3)
[^c19474561]: [S. 210(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/210/2) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/6)
[^c19474581]: S. 216(1)(bca) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 7(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/7/2)
[^c19474641]: S. 216(6)(ac) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 7(5)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/7/5)
[^c19478001]: S. 272 definition inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [28](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/28)
[^c19479771]: S. 272 definition inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [28](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/28)
[^c19480021]: S. 272 definition inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [28](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/28)
[^c19480761]: S. 272 definition of "member" inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 10(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/10/2)
[^c19480801]: S. 272: definition of "scheme administrator" inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 10(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/10/3)
[^c19480901]: Words in Sch. 3 substituted (2.5.2006 for E.W. for certain purposes and 1.10.2006 in so far as not already in force) by [Natural Environment and Rural Communities Act 2006 (c. 16)](https://www.legislation.gov.uk/ukpga/2006/16), [ss. 105(1)](https://www.legislation.gov.uk/ukpga/2006/16/section/105/1), [107(8)(9)(10)](https://www.legislation.gov.uk/ukpga/2006/16/section/107/8/9/10), [Sch. 11 para. 105](https://www.legislation.gov.uk/ukpga/2006/16/schedule/11/paragraph/105); [S.I. 2006/1176](https://www.legislation.gov.uk/uksi/2006/1176), [art. 4](https://www.legislation.gov.uk/uksi/2006/1176/article/4); [S.I. 2006/2541](https://www.legislation.gov.uk/uksi/2006/2541), [art. 2](https://www.legislation.gov.uk/uksi/2006/2541/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2006/2541/article/3), [Sch.](https://www.legislation.gov.uk/uksi/2006/2541/schedule))
[^c19481201]: S. 8(1) excluded (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 155(5)](https://www.legislation.gov.uk/ukpga/2006/25/section/155/5)
[^c19484881]: [S. 151BA](https://www.legislation.gov.uk/ukpga/1984/51/section/151BA) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 22](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/22)
[^c19485501]: Words in s. 157(6) substituted (with effect as mentioned in [s. 1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 269](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/269) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19485521]: Words in [s. 204(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/204/5) substituted (with effect as mentioned in [s. 1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 270](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/270) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19485561]: Words in s. 272 substituted (with effect as mentioned in [s. 1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 271](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/271) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19514761]: Words in [s. 178(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/178/1) substituted (with effect as stated in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(4)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/4/b)
[^c19515451]: S. 12(3)(4) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/2/b), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284), [326](https://www.legislation.gov.uk/ukpga/2004/12/section/326), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19515481]: Words in [s. 58(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/b) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [18](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/18)
[^c19515491]: Words in [s. 58(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/b) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [19(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/19/2)
[^c19515501]: [S. 58(1A)-(1C)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [19(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/19/3)
[^c19515511]: [S. 58(1)(d)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/d) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/3), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19515521]: Words in [s. 58(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/2) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 326](https://www.legislation.gov.uk/ukpga/2004/12/section/326), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19515601]: [S. 58](https://www.legislation.gov.uk/ukpga/1984/51/section/58) applied (6.4.2006) by [The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575)](https://www.legislation.gov.uk/uksi/2006/575), [reg. 33](https://www.legislation.gov.uk/uksi/2006/575/regulation/33)
[^c19516101]: S. 12(2A)-(2G) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 paras. 2](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/2), [12](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/12)
[^c19516651]: [S. 210](https://www.legislation.gov.uk/ukpga/1984/51/section/210) renumbered as s. 210(1) (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/6)
[^c19516711]: Words in [s. 8(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/8/3) substituted (1.4.2008) by [Statistics and Registration Service Act 2007 (c. 18)](https://www.legislation.gov.uk/ukpga/2007/18), [ss. 60(1)](https://www.legislation.gov.uk/ukpga/2007/18/section/60/1), [74](https://www.legislation.gov.uk/ukpga/2007/18/section/74), [Sch. 3 para. 3(a)](https://www.legislation.gov.uk/ukpga/2007/18/schedule/3/paragraph/3/a); [S.I. 2008/839](https://www.legislation.gov.uk/uksi/2008/839), [art. 2](https://www.legislation.gov.uk/uksi/2008/839/article/2)
[^c19516721]: Words in [s. 8(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/8/3) substituted (1.4.2008) by [Statistics and Registration Service Act 2007 (c. 18)](https://www.legislation.gov.uk/ukpga/2007/18), [ss. 60(1)](https://www.legislation.gov.uk/ukpga/2007/18/section/60/1), [74](https://www.legislation.gov.uk/ukpga/2007/18/section/74), [Sch. 3 para. 3(b)](https://www.legislation.gov.uk/ukpga/2007/18/schedule/3/paragraph/3/b); [S.I. 2008/839](https://www.legislation.gov.uk/uksi/2008/839), [art. 2](https://www.legislation.gov.uk/uksi/2008/839/article/2)
[^c19537801]: [S. 58(2A)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/2A) inserted (with effect in relation to lump sum death benefits paid on or after 6.4.2006) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 70](https://www.legislation.gov.uk/ukpga/2007/11/section/70), [Sch. 20 paras. 20](https://www.legislation.gov.uk/ukpga/2007/11/schedule/20/paragraph/20), [24(9)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/20/paragraph/24/9)
[^c19539781]: [Sch. 2 para. 6A](https://www.legislation.gov.uk/ukpga/1984/51/schedule/2/paragraph/6A) and preceding cross-heading inserted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 11](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/11)
[^c19540401]: [Sch. 2 para. 6A](https://www.legislation.gov.uk/ukpga/1984/51/schedule/2/paragraph/6A) repealed (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 67](https://www.legislation.gov.uk/ukpga/2007/11/section/67), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 19 para. 27](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/27), [Sch. 27 Pt. 3(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/3/1)
[^c19771811]: Words in [s. 11(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/11/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/4/2)
[^c19771861]: [S. 11(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/11/6): words in definition of "dependent relative" inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [4(3)(a)(i)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/4/3/a/i)
[^c19771891]: [S. 11(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/11/6): words in definition of "dependent relative" substituted (5.12.2005 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [4(3)(a)(ii)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/4/3/a/ii)
[^c19771941]: [S. 11(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/11/6): definition of "civil partnership" inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [4(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/4/3/b)
[^c19772291]: Words in [s. 17(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/17/c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [6(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/6/a)
[^c19772311]: Words in [s. 17(d)](https://www.legislation.gov.uk/ukpga/1984/51/section/17/d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [6(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/6/b)
[^c19772331]: Words in [s. 18(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/18/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [reg. 7(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/7/2)
[^c19772351]: Words in [s. 18(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/18/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [7(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/7/3)
[^c19772371]: Words in [s. 18(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/18/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [7(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/7/4)
[^c19772401]: Words in [s. 18](https://www.legislation.gov.uk/ukpga/1984/51/section/18) sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [7(5)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/7/5)
[^c19772421]: Words in [s. 22](https://www.legislation.gov.uk/ukpga/1984/51/section/22) sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(8)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/8)
[^c19772441]: Words in [s. 22(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/2)
[^c19772481]: Words in [s. 22(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/3)
[^c19772511]: Words in [s. 22(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/4)
[^c19772541]: Words in [s. 22(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4) inserted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(5)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/5/a)
[^c19772561]: [S. 22(4)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4/a) substituted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(5)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/5/b)
[^c19772581]: Word in [s. 22(4)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4/b) substituted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(5)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/5/c)
[^c19772601]: [S. 22(4)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4/c) substituted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(5)(d)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/5/d)
[^c19772621]: Word in [s. 22(4)(d)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4/d) substituted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(5)(e)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/5/e)
[^c19772641]: [S. 22(4A)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4A) inserted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(6)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/6)
[^c19772661]: [S. 22(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/5) omitted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(7)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/7)
[^c19772681]: Words in [s. 23(4)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/4/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2005/3229/regulation/9)
[^c19772711]: S. 29A(6): words in the definition of "the exempt beneficiary" inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [10](https://www.legislation.gov.uk/uksi/2005/3229/regulation/10)
[^c19772731]: Words in [s. 30(3)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/30/3/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [11](https://www.legislation.gov.uk/uksi/2005/3229/regulation/11)
[^c19772781]: Words in s. 48(1)(b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [12](https://www.legislation.gov.uk/uksi/2005/3229/regulation/12)
[^c19772811]: Words in [s. 53(4)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/4/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [13(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/13/2/a)
[^c19772831]: Words in [s. 53(4)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/4/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [13(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/13/2/b)
[^c19772861]: Words in [s. 53(5)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/5/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [13(3)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/13/3/a)
[^c19772881]: Words in [s. 53(5)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/5/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [13(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/13/3/b)
[^c19772901]: Words in [s. 53(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/7) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [13(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/13/4)
[^c19772991]: Words in [s. 54(2)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/2/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [14(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/14/a)
[^c19773031]: Words in [s. 54(2)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/2/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [14(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/14/b)
[^c19773091]: Words in [s. 57(2)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/57/2/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [15](https://www.legislation.gov.uk/uksi/2005/3229/regulation/15)
[^c19779301]: Words in [s. 71(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/1984/51/section/71/2/b/ii) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [16](https://www.legislation.gov.uk/uksi/2005/3229/regulation/16)
[^c19779341]: Words in s. 80(1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [17(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/17/2)
[^c19779361]: Words in s. 80(2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [17(3)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/17/3/a)
[^c19779381]: Words in s. 80(2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [17(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/17/3/b)
[^c19779401]: Words in s. 80 sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [17(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/17/4)
[^c19779441]: Words in s. 86(1)(b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [18](https://www.legislation.gov.uk/uksi/2005/3229/regulation/18)
[^c19779461]: Words in [s. 108(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/108/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), {19)}
[^c19779481]: Words in [s. 109(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/109/1/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [20](https://www.legislation.gov.uk/uksi/2005/3229/regulation/20)
[^c19779501]: Words in [s. 112(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/112/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2005/3229/regulation/21)
[^c19779551]: Words in [s. 120(1)(b)(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/120/1/b/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [22](https://www.legislation.gov.uk/uksi/2005/3229/regulation/22)
[^c19779571]: Words in [s. 121(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/121/1/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [23](https://www.legislation.gov.uk/uksi/2005/3229/regulation/23)
[^c19779641]: Words in [s. 126(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/126/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [24](https://www.legislation.gov.uk/uksi/2005/3229/regulation/24)
[^c19779681]: Words in [s. 131(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/131/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [25](https://www.legislation.gov.uk/uksi/2005/3229/regulation/25)
[^c19779721]: Words in [s. 133(1)(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/133/1/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [26](https://www.legislation.gov.uk/uksi/2005/3229/regulation/26)
[^c19779761]: Words in [s. 134](https://www.legislation.gov.uk/ukpga/1984/51/section/134) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [27](https://www.legislation.gov.uk/uksi/2005/3229/regulation/27)
[^c19779781]: Words in [s. 135(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/135/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [28](https://www.legislation.gov.uk/uksi/2005/3229/regulation/28)
[^c19779801]: Words in [s. 136(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/136/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [29](https://www.legislation.gov.uk/uksi/2005/3229/regulation/29)
[^c19779871]: Words in [s. 137(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/137/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [30](https://www.legislation.gov.uk/uksi/2005/3229/regulation/30)
[^c19780011]: Words in [s. 145](https://www.legislation.gov.uk/ukpga/1984/51/section/145) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [31(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/31/2)
[^c19780061]: Words in s. 145 sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [31(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/31/3)
[^c19780141]: Words in [s. 147(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/2/a)
[^c19780181]: Words in [s. 147(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/2/b)
[^c19780201]: Words in [s. 147(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(2)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/2/c)
[^c19780221]: Words in [s. 147(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(3)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/3/a)
[^c19780251]: Words in [s. 147(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/3/b)
[^c19780281]: Words in [s. 147(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(4)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/4/a)
[^c19780301]: Words in [s. 147(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(4)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/4/b)
[^c19780331]: Words in [s. 147(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(4)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/4/c)
[^c19780341]: Words in [s. 147(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/6) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(5)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/5)
[^c19780361]: Words in [s. 147(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/7) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(6)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/6)
[^c19780381]: Word in [s. 147](https://www.legislation.gov.uk/ukpga/1984/51/section/147) sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(7)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/7)
[^c19780691]: Words in s. 161(2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [34](https://www.legislation.gov.uk/uksi/2005/3229/regulation/34)
[^c19780721]: Words in [s. 191(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/1984/51/section/191/3/a/ii) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [35](https://www.legislation.gov.uk/uksi/2005/3229/regulation/35)
[^c19780851]: Words in [s. 203(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/203/1/2/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [36(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/36/a)
[^c19780931]: Words in [s. 203](https://www.legislation.gov.uk/ukpga/1984/51/section/203) sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [36(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/36/b)
[^c19780951]: Words in [s. 209(2)(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/209/2/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [37](https://www.legislation.gov.uk/uksi/2005/3229/regulation/37)
[^c19780981]: S. 272: definition of "step-child" inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [38](https://www.legislation.gov.uk/uksi/2005/3229/regulation/38)
[^c19781021]: Words in [Sch. 4 para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/10/1/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [39(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/39/2/a)
[^c19781041]: Words in [Sch. 4 para. 10(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/10/1/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [39(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/39/2/b)
[^c19781061]: Words in [Sch. 4 para. 15A(4)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/15A/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [39(3)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/39/3/a)
[^c19781081]: Words in [Sch. 4 para. 15A(4)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/15A/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [39(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/39/3/b)
[^c19781101]: Words in [Sch. 4 para. 15A(4)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/15A/4) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [39(3)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/39/3/c)
[^c21410011]: [Sch. 9](https://www.legislation.gov.uk/ukpga/1984/51/schedule/9): words substituted (1.10.2009) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [ss. 59](https://www.legislation.gov.uk/ukpga/2005/4/section/59), [148](https://www.legislation.gov.uk/ukpga/2005/4/section/148), [Sch. 11 para. 1(2)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/11/paragraph/1/2); [S.I. 2009/1604](https://www.legislation.gov.uk/uksi/2009/1604), [art. 2](https://www.legislation.gov.uk/uksi/2009/1604/article/2)
[^c21410161]: [S. 247(1)(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/247/1/2) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 122](https://www.legislation.gov.uk/ukpga/2008/9/section/122), [Sch. 40 para. 21(c)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/21/c/i); [S.I. 2009/571](https://www.legislation.gov.uk/uksi/2009/571), [art. 2](https://www.legislation.gov.uk/uksi/2009/571/article/2)
[^c21410191]: Words in [s. 248(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/248/1) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 122](https://www.legislation.gov.uk/ukpga/2008/9/section/122), [Sch. 40 para. 21(c)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/21/c/ii); [S.I. 2009/571](https://www.legislation.gov.uk/uksi/2009/571), [art. 2](https://www.legislation.gov.uk/uksi/2009/571/article/2)
[^c21410231]: Words in [s. 248(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/248/2) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 122](https://www.legislation.gov.uk/ukpga/2008/9/section/122), [Sch. 40 para. 21(c)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/21/c/ii); [S.I. 2009/571](https://www.legislation.gov.uk/uksi/2009/571), [art. 2](https://www.legislation.gov.uk/uksi/2009/571/article/2)
[^c21410271]: [S. 250(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/250/2) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 122](https://www.legislation.gov.uk/ukpga/2008/9/section/122), [Sch. 40 para. 21(c)(iii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/21/c/iii); [S.I. 2009/571](https://www.legislation.gov.uk/uksi/2009/571), [art. 2](https://www.legislation.gov.uk/uksi/2009/571/article/2)
[^c21410291]: Words in [s. 249(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/249/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 122(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/122/2)
[^c21410311]: [S. 249(3)-(3B)](https://www.legislation.gov.uk/ukpga/1984/51/section/249/3) substituted (1.4.2009) for s. 249(3) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 122(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/122/3)
[^c21410331]: [S. 249(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/249/4) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 122(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/122/4)
[^c21411611]: Sch. 3: entry inserted (12.1.2010) by [Marine and Coastal Access Act 2009 (c. 23)](https://www.legislation.gov.uk/ukpga/2009/23), [ss. 1](https://www.legislation.gov.uk/ukpga/2009/23/section/1), [324](https://www.legislation.gov.uk/ukpga/2009/23/section/324), [Sch. 2 para. 5](https://www.legislation.gov.uk/ukpga/2009/23/schedule/2/paragraph/5); [S.I. 2009/3345](https://www.legislation.gov.uk/uksi/2009/3345), [art. 2](https://www.legislation.gov.uk/uksi/2009/3345/article/2), [Sch. para. 1](https://www.legislation.gov.uk/uksi/2009/3345/schedule/paragraph/1)
[^c21411631]: [S. 24A(2)(za)](https://www.legislation.gov.uk/ukpga/1984/51/section/24A/2/za) inserted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [ss. 277](https://www.legislation.gov.uk/ukpga/2008/17/section/277), [325](https://www.legislation.gov.uk/ukpga/2008/17/section/325), [Sch. 9 para. 7](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/7); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^c21411661]: [S. 131(2ZA)](https://www.legislation.gov.uk/ukpga/1984/51/section/131/2ZA) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/6); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21411681]: Words in [s. 146(2)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/146/2/a) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/7); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21411701]: [S. 150(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/150/3) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/8); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21411741]: [S. 179(2A)](https://www.legislation.gov.uk/ukpga/1984/51/section/179/2A) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/9); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21411761]: [S. 191(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/191/1A) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/10); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21411781]: Words in s. 240(2) substituted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 11(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/11/2); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21411801]: S. 240(3)-(8) substituted (1.4.2011) for s. 240(3) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 11(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/11/3); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21411821]: Words in [s. 241(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/241/1) substituted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/13); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21412831]: Words in [s. 245A](https://www.legislation.gov.uk/ukpga/1984/51/section/245A) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 121](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/121)
[^c21412901]: [S. 245A(2)(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/2/3) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(a)} (with art. 4)
[^c21412931]: Words in [s. 245A(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/4) substituted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(b)(i)} (with art. 4)
[^c21412951]: Word in [s. 245A(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/a) inserted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(b)(ii)} (with art. 4)
[^c21412971]: [S. 245A(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/4/b/c) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(b)(iii)} (with art. 4)
[^c21413001]: Words in [s. 245A(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/5) substituted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(c)(i)} (with art. 4)
[^c21413021]: Words in [s. 245A(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/5) substituted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(c)(ii)} (with art. 4)
[^c21413231]: S. 216(1)(bca) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 54(2)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/54/2)
[^c21413941]: Words in s. 216(3)(a) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 54(3)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/54/3)
[^c21413961]: Words in s. 216(4) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 54(4)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/54/4)
[^c21413981]: S. 216(6)(ac) omitted (with effect as mentioned in [Sch. 16 para. 85](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/85) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 54(5)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/54/5)
[^c21414021]: Words in s. 216(7) substituted (with effect as mentioned in [Sch. 16 para. 85](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/85) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 54(6)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/54/6)
[^c21414251]: Words in [s. 23(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/1) inserted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21414291]: Words in [s. 23(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/5) inserted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(3)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21414311]: Word in [s. 23(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/5) inserted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(3)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21414331]: [S. 23(5A)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/5A) inserted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21414391]: [S. 23(6)(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/6/7) substituted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) for s. 23(6) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21414411]: [S. 23](https://www.legislation.gov.uk/ukpga/1984/51/section/23): words in title inserted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(6)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/6) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21414611]: [S. 222(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 115(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/115/2)
[^c21414681]: Word in [s. 222(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/3) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 115(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/115/3)
[^c21414701]: Word in [s. 222(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 115(4)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/115/4/a)
[^c21414781]: [S. 222(4ZA)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4ZA) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 115(5)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/115/5)
[^c21414901]: [S. 222(4A)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4A) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 115(6)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/115/6)
[^c21415161]: Word in [s. 222(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4) omitted (1.6.2009) by virtue of [The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307)](https://www.legislation.gov.uk/uksi/2009/1307), [art. 5(1)(2)](https://www.legislation.gov.uk/uksi/2009/1307/article/5/1/2), [Sch. 1 para. 167(a)](https://www.legislation.gov.uk/uksi/2009/1307/schedule/1/paragraph/167/a) (with [Sch. 5](https://www.legislation.gov.uk/uksi/2009/1307/schedule/5))
[^c21415251]: Word in [s. 222(4A)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4A) omitted (1.6.2009) by virtue of [The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307)](https://www.legislation.gov.uk/uksi/2009/1307), [art. 5(1)(2)](https://www.legislation.gov.uk/uksi/2009/1307/article/5/1/2), [Sch. 1 para. 167(b)](https://www.legislation.gov.uk/uksi/2009/1307/schedule/1/paragraph/167/b) (with [Sch. 5](https://www.legislation.gov.uk/uksi/2009/1307/schedule/5))
[^c21415811]: Words in [s. 222(4B)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4B) substituted (1.6.2009) by [The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307)](https://www.legislation.gov.uk/uksi/2009/1307), [art. 5(1)(2)](https://www.legislation.gov.uk/uksi/2009/1307/article/5/1/2), [Sch. 1 para. 167(c)(i)](https://www.legislation.gov.uk/uksi/2009/1307/schedule/1/paragraph/167/c/i) (with [Sch. 5](https://www.legislation.gov.uk/uksi/2009/1307/schedule/5))
[^c21415871]: Words in [s. 222(4B)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4B/a)) substituted (1.6.2009) by [The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307)](https://www.legislation.gov.uk/uksi/2009/1307), [art. 5(1)(2)](https://www.legislation.gov.uk/uksi/2009/1307/article/5/1/2), [Sch. 1 para. 167(c)(ii)](https://www.legislation.gov.uk/uksi/2009/1307/schedule/1/paragraph/167/c/ii) (with [Sch. 5](https://www.legislation.gov.uk/uksi/2009/1307/schedule/5))
[^c21416111]: [S. 223](https://www.legislation.gov.uk/ukpga/1984/51/section/223) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 116](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/116)
[^c21416191]: [Ss. 223A-223I](https://www.legislation.gov.uk/ukpga/1984/51/section/223A) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 117](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/117)
[^c21416221]: [S. 224](https://www.legislation.gov.uk/ukpga/1984/51/section/224) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 118](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/118)
[^c21416301]: [S. 225](https://www.legislation.gov.uk/ukpga/1984/51/section/225) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 119](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/119)
[^c21416321]: [S. 225A](https://www.legislation.gov.uk/ukpga/1984/51/section/225A) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 119](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/119)
[^c21418731]: [Ss. 219](https://www.legislation.gov.uk/ukpga/1984/51/section/219), [219A](https://www.legislation.gov.uk/ukpga/1984/51/section/219A), [219B](https://www.legislation.gov.uk/ukpga/1984/51/section/219B) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(2)} (with art. 4)
[^c21418771]: [Ss. 219](https://www.legislation.gov.uk/ukpga/1984/51/section/219), [219A](https://www.legislation.gov.uk/ukpga/1984/51/section/219A), [219B](https://www.legislation.gov.uk/ukpga/1984/51/section/219B) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(2)} (with art. 4)
[^c21418791]: [Ss. 219](https://www.legislation.gov.uk/ukpga/1984/51/section/219), [219A](https://www.legislation.gov.uk/ukpga/1984/51/section/219A), [219B](https://www.legislation.gov.uk/ukpga/1984/51/section/219B) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(2)} (with art. 4)
[^c21418821]: Words in [s. 226(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/226/4) substituted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 55(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/55/a)
[^c21418841]: Words in [s. 226(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/226/4) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 55(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/55/b)
[^c21420841]: Words in s. 12(2) substituted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(2)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/2/8)
[^c21420861]: S. 12(2ZA) inserted (with effect as mentioned in Sch. 16 paras. 85, 105 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 47(2)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/47/2)
[^c21420981]: S. 12(2F)(b) and preceding word omitted (with effect as mentioned in Sch. 16 paras. 85, 105 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 50(2)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/50/2)
[^c21421041]: S. 12(2A)-(2E) omitted (with effect as mentioned in Sch. 16 paras. 85, 105 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 47(3)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/47/3)
[^c21421101]: Words in s. 12(2G) omitted (with effect as mentioned in Sch. 16 paras. 85, 105 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 50(3)(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/50/3/a)
[^c21421141]: Words in s. 12(2G) substituted (with effect as mentioned in Sch. 16 paras. 85, 105 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 50(3)(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/50/3/b)
[^c21421221]: [S. 49C](https://www.legislation.gov.uk/ukpga/1984/51/section/49C): word in heading substituted (retrospective to 6.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 141(1)(a)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/141/1/a/2)
[^c21421251]: Word in [s. 49C(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/49C/3) substituted (retrospective to 6.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 141(1)(a)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/141/1/a/2)
[^c21421261]: [S. 49D](https://www.legislation.gov.uk/ukpga/1984/51/section/49D): word in heading substituted (retrospective to 6.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 141(1)(b)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/141/1/b/2)
[^c21421271]: Word in [s. 49D(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/49D/3) substituted (retrospective to 6.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 141(1)(b)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/141/1/b/2)
[^c21421301]: Word in [s. 49E(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/49E/3) substituted (retrospective to 6.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 141(1)(c)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/141/1/c/2)
[^c21421311]: Words in [s. 79A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/79A/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 111(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/111/2/a)
[^c21421331]: Words in [s. 79A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/79A/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 111(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/111/2/b)
[^c21421351]: Word in [s. 79A(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/79A/3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 111(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/111/3/a)
[^c21421371]: Words in [s. 79A(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/79A/3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 111(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/111/3/b)
[^c21421391]: Word in [s. 79A(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/79A/4) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 111(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/111/4)
[^c21421451]: Words in [s. 35A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/35A/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 109(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/109/2/a)
[^c21421471]: Words in [s. 35A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/35A/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 109(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/109/2/b)
[^c21421491]: Word in [s. 35A(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/35A/3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 109(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/109/3/a)
[^c21421511]: Words in [s. 35A(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/35A/3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 109(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/109/3/b)
[^c21422341]: Words in [s. 35A(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/35A/4) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 109(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/109/4)
[^c21422511]: [S. 151C](https://www.legislation.gov.uk/ukpga/1984/51/section/151C) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 48(d)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/48/d)
[^c21422561]: [S. 151BA](https://www.legislation.gov.uk/ukpga/1984/51/section/151BA) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 48(c)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/48/c)
[^c21422581]: [S. 151B](https://www.legislation.gov.uk/ukpga/1984/51/section/151B) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 48(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/48/b)
[^c21422671]: [Ss. 151D](https://www.legislation.gov.uk/ukpga/1984/51/section/151D), [151E](https://www.legislation.gov.uk/ukpga/1984/51/section/151E) inserted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 10](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/10)
[^c21422711]: [S. 151D](https://www.legislation.gov.uk/ukpga/1984/51/section/151D) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 48(e)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/48/e)
[^c21422731]: [S. 151E](https://www.legislation.gov.uk/ukpga/1984/51/section/151E) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 48(f)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/48/f)
[^c21422861]: [S. 151A](https://www.legislation.gov.uk/ukpga/1984/51/section/151A) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 48(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/48/a)
[^c21422921]: Words in [s. 151(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/151/2/4/5) substituted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(4)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/4/8)
[^c21422961]: Words in [s. 151(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/151/2) substituted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 51](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/51)
[^c21422981]: [S. 252](https://www.legislation.gov.uk/ukpga/1984/51/section/252) sidenote: words substituted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 124(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/124/2)
[^c21423001]: Word in [s. 252](https://www.legislation.gov.uk/ukpga/1984/51/section/252) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 124(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/124/3)
[^c21423181]: [S. 240A](https://www.legislation.gov.uk/ukpga/1984/51/section/240A) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/12); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21423271]: Words in [s. 3A(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/6) omitted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(2)(a)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/2/a)
[^c21423291]: [S. 3A(6A)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/6A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(2)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/2/b)
[^c21423351]: Words in [s. 51(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/51/1A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/4/b)
[^c21423411]: Words in [s. 52(2A)(3A)](https://www.legislation.gov.uk/ukpga/1984/51/section/52/2A/3A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(4)(c)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/4/c)
[^c21423441]: Words in [s. 57A(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/57A/1A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(5)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/5)
[^c21423461]: Words in [s. 100(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/100/1A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(6)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/6)
[^c21423481]: Words in [s. 101(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/101/1A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(7)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/7)
[^c21423501]: Words in [s. 5(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/5/1/b) inserted (6.4.2009 with effect as mentioned in art. 13(5) of the amending S.I.) by The Enactment of Extra-[Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [art. 13(2)](https://www.legislation.gov.uk/uksi/2009/730/article/13/2)
[^c21423521]: Words in [s. 5(a)(ii)](https://www.legislation.gov.uk/ukpga/1984/51/section/5/a/ii) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(3)(a)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/3/a)
[^c21423541]: [S. 5(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/5/1B) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(3)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/3/b)
[^c21423561]: [S. 81A](https://www.legislation.gov.uk/ukpga/1984/51/section/81A) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/52/2) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 52(1)](https://www.legislation.gov.uk/ukpga/2010/13/section/52/1)
[^c21423581]: S. 8 restricted (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 8(3)](https://www.legislation.gov.uk/ukpga/2010/13/section/8/3)
[^c21424181]: Words in [s. 200(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/200/1) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 52(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/52/a)
[^c21424201]: [S. 200(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/200/1A) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 52(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/52/b)
[^c21424221]: [S. 210(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/210/3) inserted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 11](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/11)
[^c21424241]: [S. 210(2)(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/210/2/3) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 53](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/53)
[^c21424291]: Words in s. 233(1)(c) substituted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 56(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/56/a)
[^c21424311]: Words in s. 233(1)(c) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 56(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/56/b)
[^c21424341]: Act modified (16.6.2011) by [The Taxation of Equitable Life (Payments) Order 2011 (S.I. 2011/1502)](https://www.legislation.gov.uk/uksi/2011/1502), [arts. 1(1)(2)](https://www.legislation.gov.uk/uksi/2011/1502/article/1/1/2), [5](https://www.legislation.gov.uk/uksi/2011/1502/article/5)
[^c13606531]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c19470591]: Words in [s. 3(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/3/3) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [8](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/8)
[^c13606541]: Finance Act 1986 Sch. 19 para. 1,*in relation to transfers of value made on or after* 18*March* 1986.
[^c19470991]: Words in [s. 3A(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/1/a) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [9(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/9/2)
[^c19470801]: Words in [s. 3A(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/1) repealed (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 178](https://www.legislation.gov.uk/ukpga/2006/25/section/178), {Sch. 26 Pt. 6 Note 1}
[^c19471031]: [S. 3A(1A)(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/1A/1B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [9(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/9/3)
[^c19471061]: Words in [s. 3A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/2) inserted (22.3.2006) by Finance Act 2006, s. 156, Sch. 20 paras. 7, {9(4)}
[^c13606551]: *Repealed by* [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) s. 96(2)(a)*and* Sch. 9 Part III,*with effect from* 17*March* 1987.
[^c13606561]: *Repealed by* [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) s. 96(2)(b)*and* Sch. 9 Part III*with effect from* 17*March* 1987.
[^c19471081]: [S. 3A(3A)(3B)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/3A/3B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [9(5)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/9/5)
[^c21423271]: Words in [s. 3A(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/6) omitted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(2)(a)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/2/a)
[^c21423291]: [S. 3A(6A)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/6A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(2)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/2/b)
[^c13606581]: [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) s. 96(1), (3),*in relation to transfers of value made on or after* 17*March* 1987.
[^c19471101]: Words in [s. 3A(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/3A/7) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [9(6)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/9/6)
[^c19471301]: Words in [s. 5(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/5/1) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [10(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/10/2)
[^c21423521]: Words in [s. 5(a)(ii)](https://www.legislation.gov.uk/ukpga/1984/51/section/5/a/ii) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(3)(a)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/3/a)
[^c21423501]: Words in [s. 5(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/5/1/b) inserted (6.4.2009 with effect as mentioned in art. 13(5) of the amending S.I.) by The Enactment of Extra-[Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [art. 13(2)](https://www.legislation.gov.uk/uksi/2009/730/article/13/2)
[^c19471351]: [S. 5(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/5/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [10(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/10/3)
[^c21423541]: [S. 5(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/5/1B) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(3)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/3/b)
[^c13606591]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c19461831]: S. 6(1A) inserted (with effect as stated in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(2)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/2)
[^c21424421]: Words in [s. 58(1)(d)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/d) substituted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(3)(a)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/3/a/8)
[^c21424441]: Words in [s. 58(2A)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/2A/b) inserted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(3)(b)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/3/b/8)
[^c21424461]: [S. 58(1)(ea)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/ea) substituted (retrospective to 6.4.2006) for word at end of s. 58(1)(e) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 31](https://www.legislation.gov.uk/ukpga/2010/33/section/31), [Sch. 14 para. 1(2)(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/1/2/4)
[^c21424481]: [S. 58(4)(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/4/5) inserted (retrospective to 6.4.2006) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 31](https://www.legislation.gov.uk/ukpga/2010/33/section/31), [Sch. 14 para. 1(3)(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/1/3/4)
[^c21425981]: [Ss. 104](https://www.legislation.gov.uk/ukpga/1984/51/section/104), [116](https://www.legislation.gov.uk/ukpga/1984/51/section/116) excluded (6.4.2008) by [The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 (S.I. 2008/605)](https://www.legislation.gov.uk/uksi/2008/605), [reg. 4(4)](https://www.legislation.gov.uk/uksi/2008/605/regulation/4/4) [Ss. 104](https://www.legislation.gov.uk/ukpga/1984/51/section/104), [116](https://www.legislation.gov.uk/ukpga/1984/51/section/116) excluded (6.4.2008) by [The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 (S.I. 2008/605)](https://www.legislation.gov.uk/uksi/2008/605), [reg. 5(5)](https://www.legislation.gov.uk/uksi/2008/605/regulation/5/5)
[^c21426001]: Ss. 104, 116 excluded (6.4.2008) by [The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 (S.I. 2008/605)](https://www.legislation.gov.uk/uksi/2008/605), [reg. 4(4)](https://www.legislation.gov.uk/uksi/2008/605/regulation/4/4) Ss. 104, 116 excluded (6.4.2008) by [The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 (S.I. 2008/605)](https://www.legislation.gov.uk/uksi/2008/605), [reg. 5(5)](https://www.legislation.gov.uk/uksi/2008/605/regulation/5/5)
[^c21426031]: Words in [s. 115(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/115/3) inserted (with effect as mentioned in [s. 122(7)(8)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/7/8) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 122(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/2)
[^c21426051]: [S. 115(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/115/5) substituted (with effect as mentioned in [s. 122(7)(8)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/7/8) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 122(3)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/3)
[^c21426211]: [S. 116(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/116/8) inserted (with effect as mentioned in [s. 122(7)(8)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/7/8) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 122(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/4)
[^c21426251]: Words in [s. 125(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/125/1/a) omitted (with effect as mentioned in [s. 122(7)-(9)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/7) of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 122(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/5)
[^c21426271]: [S. 125(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/125/1A) inserted (with effect as mentioned in [s. 122(7)-(9)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/7) of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 122(6)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/6)
[^c21426381]: S. 6(1B)(1C) inserted (6.4.2009 with effect as mentioned in art. 14(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 ([S.I. 2009/730](https://www.legislation.gov.uk/uksi/2009/730), [art. 14(1)](https://www.legislation.gov.uk/uksi/2009/730/article/14/1)
[^c13606631]: [1931 c. 49](https://www.legislation.gov.uk/ukpga/1931/49).
[^c13606641]: [1915 c. 89](https://www.legislation.gov.uk/ukpga/1915/89).
[^c13606651]: Words in s. 6(2) substituted (29.4.1996 with effect as mentioned in [s. 154(9)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/9) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 154(7)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/7), [Sch. 28 para. 7](https://www.legislation.gov.uk/ukpga/1996/8/schedule/28/paragraph/7) (with [s. 154(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/5))
[^c19469371]: Words in s. 6(3)(e) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 394(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/394/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c19469441]: Words in s. 6(3)(e) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 394(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/394/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c13606671]: Finance Act 1986 Sch. 19, para. 2(1)(a),*with effect from* 18*March* 1986.
[^c13606681]: Finance Act 1986 Sch. 19, para. 2(1)(b),*with effect from* 18*March* 1986.*Originally* “ten years”.
[^c13606691]: *Repealed by* Finance Act 1986 s. 101(3)*and* Sch. 19, para. 2(1)(c),*with effect from* 18*March* 1986.
[^c13606701]: Finance Act 1986 Sch. 19, para. 2(2),*with effect from* 18*March* 1986.*Originally* “(2) Except as otherwise provided, the first Table in Schedule 1 to this Act is the appropriate Table for a transfer made on or at any time within three years of the death of the transferor, and the second Table in that Schedule is the appropriate Table for any other transfer.”
[^c13606711]: Finance Act 1986 Sch. 19, para. 2(3),*with effect from* 18*March* 1986.*Originally* “each of the Tables”.
[^c13606721]: Finance Act 1986 Sch. 19, para. 2(4),*with effect from* 18*March* 1986.
[^c19470781]: S. 8(1) restricted (7.4.2005) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 98(6)](https://www.legislation.gov.uk/ukpga/2005/7/section/98/6)
[^c19481201]: S. 8(1) excluded (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 155(5)](https://www.legislation.gov.uk/ukpga/2006/25/section/155/5)
[^c13607021]: S. 8 restricted (19.3.1997 with effect as mentioned in [s. 93(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/93/2) of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 93(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/93/2)
[^c21423581]: S. 8 restricted (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 8(3)](https://www.legislation.gov.uk/ukpga/2010/13/section/8/3)
[^c13607031]: S. 8(1) excluded (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 72(2)](https://www.legislation.gov.uk/ukpga/1992/48/section/72/2). S. 8(1) excluded (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 196](https://www.legislation.gov.uk/ukpga/1993/34/section/196). S. 8(1) excluded (3.5.1994 with effect as mentioned in [s. 246](https://www.legislation.gov.uk/ukpga/1994/9/section/246) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 246](https://www.legislation.gov.uk/ukpga/1994/9/section/246)
[^c13607041]: S. 8(1) restricted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/118/2)
[^c13607051]: Words in s. 8(1)(3)(4) substituted (27.7.1993: the substituting section applying in relation to chargeble transfers made on or after 6.4.1994) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 197(1)(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/197/1/2).
[^c13607071]: Finance Act 1986 Sch. 19, para. 3(1), *with effect from* 18 *March* 1986. *Originally* “new Tables for the Tables”.
[^c13607081]: Finance Act 1986 Sch. 19, para. 3(2), *with effect from* 18 *March* 1986. *repealed by* 1988, s. 136(3) *and* Sch.14, Part X *with effect from* 15 *March* 1988.
[^c13607091]: Finance Act 1986 Sch. 19, para. 3(3), *with effect from* 18 *March* 1986. *Originally* “Tables”.
[^c19516711]: Words in [s. 8(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/8/3) substituted (1.4.2008) by [Statistics and Registration Service Act 2007 (c. 18)](https://www.legislation.gov.uk/ukpga/2007/18), [ss. 60(1)](https://www.legislation.gov.uk/ukpga/2007/18/section/60/1), [74](https://www.legislation.gov.uk/ukpga/2007/18/section/74), [Sch. 3 para. 3(a)](https://www.legislation.gov.uk/ukpga/2007/18/schedule/3/paragraph/3/a); [S.I. 2008/839](https://www.legislation.gov.uk/uksi/2008/839), [art. 2](https://www.legislation.gov.uk/uksi/2008/839/article/2)
[^c19516721]: Words in [s. 8(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/8/3) substituted (1.4.2008) by [Statistics and Registration Service Act 2007 (c. 18)](https://www.legislation.gov.uk/ukpga/2007/18), [ss. 60(1)](https://www.legislation.gov.uk/ukpga/2007/18/section/60/1), [74](https://www.legislation.gov.uk/ukpga/2007/18/section/74), [Sch. 3 para. 3(b)](https://www.legislation.gov.uk/ukpga/2007/18/schedule/3/paragraph/3/b); [S.I. 2008/839](https://www.legislation.gov.uk/uksi/2008/839), [art. 2](https://www.legislation.gov.uk/uksi/2008/839/article/2)
[^c13607161]: Finance Act 1986 Sch. 19, para. 3(4), *with effect from* 18 *March* 1986. *Originally* “Tables”.
[^c13607171]: Finance Act 1986 Sch. 19, para. 4*with effect from* 18*March* 1986.*Originally* “new Tables”.
[^c21426801]: [S. 64](https://www.legislation.gov.uk/ukpga/1984/51/section/64) renumbered (6.4.2009 with effect as mentioned in art. 13(5) of the amending S.I.) as s. 64(1) by The Enactment of Extra-[Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [art. 13(3)](https://www.legislation.gov.uk/uksi/2009/730/article/13/3)
[^c21426821]: [S. 64(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/64/2) inserted (6.4.2009 with effect as mentioned in art. 13(5) of the amending S.I.) by The Enactment of Extra-[Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [art. 13(3)](https://www.legislation.gov.uk/uksi/2009/730/article/13/3)
[^c21428361]: [S. 71A(2)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/71A/2/c) and preceding word inserted (8.4.2010) by Crime and Security Act 2010, ss. 48(4), 59(2)(b), {Sch. 2 para. 2(2)(a)}
[^c21428381]: Words in [s. 71A(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/71A/4) substituted (8.4.2010) by Crime and Security Act 2010, ss. 48(4), 59(2)(b), {Sch. 2 para. 2(2)(b)}
[^c21428441]: [S. 71D(2)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/71D/2/c) and preceding word inserted (8.4.2010) by Crime and Security Act 2010, ss. 48(4), 59(2)(b), {Sch. 2 para. 2(3)}
[^c21428461]: [S. 91(2)(c)-(e)](https://www.legislation.gov.uk/ukpga/1984/51/section/91/2/c) substituted (1.4.2009 with effect as mentioned in [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) of the amending Act) for s. 91(2)(c) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1322](https://www.legislation.gov.uk/ukpga/2009/4/section/1322), [Sch. 1 para. 316(2)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/316/2)
[^c21428481]: [S. 91(3)(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/91/3/4) inserted (1.4.2009 with effect as mentioned in [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1322](https://www.legislation.gov.uk/ukpga/2009/4/section/1322), [Sch. 1 para. 316(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/316/3)
[^c21428521]: Words in [s. 94(2)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/94/2/a) substituted (1.4.2009 with effect as mentioned in [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1322](https://www.legislation.gov.uk/ukpga/2009/4/section/1322), [Sch. 1 para. 317](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/317)
[^c21428611]: Words in [s. 96](https://www.legislation.gov.uk/ukpga/1984/51/section/96) substituted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 190](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/190) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21428721]: [S. 102(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/102/1): words in definition of "participator" substituted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 191](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/191) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21428891]: [S. 220](https://www.legislation.gov.uk/ukpga/1984/51/section/220) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(3)}
[^c21428931]: [S. 221](https://www.legislation.gov.uk/ukpga/1984/51/section/221): words in preceding cross-heading inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 114](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/114)
[^c21428971]: Words in s. 234(3)(b) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c21428991]: Words in s. 234(3)(b) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c21429011]: Words in s. 13(5) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c21429021]: Words in s. 13(5) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c21430301]: Sch. 3: words in entry for "health service body" substituted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 192](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/192) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21430381]: Ss. 8A-8C inserted (with effect as mentioned in [Sch. 4 para. 9(1)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/9/1) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 10](https://www.legislation.gov.uk/ukpga/2008/9/section/10), [Sch. 4 para. 2](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/2) (with transitional modifications in [Sch. 4 paras. 10](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/10), [11](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/11))
[^c13607181]: Finance Act 1987 Sch. 8, para. 1,*with effect from* 17*March* 1987.*Originally* “shares or debentures not quoted on a recognised stock exchange”.
[^c19771811]: Words in [s. 11(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/11/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/4/2)
[^c19771941]: [S. 11(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/11/6): definition of "civil partnership" inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [4(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/4/3/b)
[^c19771861]: [S. 11(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/11/6): words in definition of "dependent relative" inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [4(3)(a)(i)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/4/3/a/i)
[^c19771891]: [S. 11(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/11/6): words in definition of "dependent relative" substituted (5.12.2005 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [4(3)(a)(ii)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/4/3/a/ii)
[^c19467341]: Words in s. 12(2) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(2)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/2/a), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c21420841]: Words in s. 12(2) substituted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(2)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/2/8)
[^c19516101]: S. 12(2A)-(2G) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 paras. 2](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/2), [12](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/12)
[^c19515451]: S. 12(3)(4) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/2/b), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284), [326](https://www.legislation.gov.uk/ukpga/2004/12/section/326), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c13607311]: *Substituted by* [Income and Corporation Taxes Act 1988 (c. 1. SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), Sch. 29 para. 32. *Originally* “the Finance Act 1978”.
[^c13607321]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c13607331]: S. 13(4)(c) and word inserted (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 138(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/138/2)
[^c19462131]: Words in s. 13(4)(c) substituted (with effect as mentioned in s. 723(1)(a)(b) (subject to Sch. 7) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1), [Sch. 6 para. 151(1)(a)(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/151/1/a/2)
[^c13607351]: Companies Act 1989 s. 144(4) *and* Sch. 18 para. 30(2), *with effect from the appointed day—on and after* 1 *November* 1990 ([S.I. 1990/1392](https://www.legislation.gov.uk/ukcm/1990/1392)). *Originally* “the same meaning as in”.
[^c21429011]: Words in s. 13(5) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c13607361]: [Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27)](https://www.legislation.gov.uk/ukpga/1985/9), [Sch. 2](https://www.legislation.gov.uk/ukpga/1985/9/schedule/2), *with effect from* 1 *July* 1985. *Originally* “Companies Act 1948”.
[^c21429021]: Words in s. 13(5) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c19462351]: Words in [s. 14(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/14/1) substituted (with effect as mentioned in s. 723(1)(a)(b) (subject to Sch. 7) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1), [Sch. 6 para. 152](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/152)
[^c19772291]: Words in [s. 17(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/17/c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [6(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/6/a)
[^c13607381]: [1925 c.23](https://www.legislation.gov.uk/ukpga/1925/23).
[^c19772311]: Words in [s. 17(d)](https://www.legislation.gov.uk/ukpga/1984/51/section/17/d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [6(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/6/b)
[^c19772401]: Words in [s. 18](https://www.legislation.gov.uk/ukpga/1984/51/section/18) sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [7(5)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/7/5)
[^c19772331]: Words in [s. 18(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/18/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [reg. 7(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/7/2)
[^c19772351]: Words in [s. 18(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/18/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [7(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/7/3)
[^c19772371]: Words in [s. 18(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/18/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [7(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/7/4)
[^c13607391]: Finance Act 1986 Sch. 19, para. 5,*in relation to transfers of value made on or after* 18*March* 1986.
[^c19469401]: Words in [s. 21(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/21/3) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 395(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/395/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c19469421]: Words in [s. 21(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/21/3) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 395(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/395/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c19772421]: Words in [s. 22](https://www.legislation.gov.uk/ukpga/1984/51/section/22) sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(8)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/8)
[^c19772441]: Words in [s. 22(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/2)
[^c19772481]: Words in [s. 22(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/3)
[^c19772511]: Words in [s. 22(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/4)
[^c19772541]: Words in [s. 22(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4) inserted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(5)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/5/a)
[^c19772561]: [S. 22(4)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4/a) substituted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(5)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/5/b)
[^c19772581]: Word in [s. 22(4)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4/b) substituted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(5)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/5/c)
[^c19772601]: [S. 22(4)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4/c) substituted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(5)(d)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/5/d)
[^c13607411]: [1925 c. 19](https://www.legislation.gov.uk/ukpga/1925/19).
[^c13607421]: [1958 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1958/23).
[^c19772621]: Word in [s. 22(4)(d)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4/d) substituted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(5)(e)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/5/e)
[^c19772641]: [S. 22(4A)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/4A) inserted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(6)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/6)
[^c19772661]: [S. 22(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/22/5) omitted (5.12.2005 with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [8(7)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/8/7)
[^c21414411]: [S. 23](https://www.legislation.gov.uk/ukpga/1984/51/section/23): words in title inserted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(6)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/6) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c13607441]: [S. 23](https://www.legislation.gov.uk/ukpga/1984/51/section/23) modified (24.7.2002 with effect as mentioned in [s. 58(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/58/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 58](https://www.legislation.gov.uk/ukpga/2002/23/section/58), [Sch. 18 Pt. 3](https://www.legislation.gov.uk/ukpga/2002/23/schedule/18/part/3), [para. 9(2)](https://www.legislation.gov.uk/ukpga/2002/23/paragraph/9/2)
[^c21414251]: Words in [s. 23(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/1) inserted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c19772681]: Words in [s. 23(4)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/4/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2005/3229/regulation/9)
[^c21414291]: Words in [s. 23(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/5) inserted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(3)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21414311]: Word in [s. 23(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/5) inserted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(3)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c13607451]: Words in [s. 23(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/5) substituted (31.7.1998 with effect in relation to any transfer of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/2/a)
[^c13607461]: Finance Act 1989 s. 171(2),*in relation to transfers of value made on or after* 14*March* 1989.
[^c21414331]: [S. 23(5A)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/5A) inserted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c21414391]: [S. 23(6)(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/23/6/7) substituted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) for s. 23(6) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 189(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/189/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c13607471]: [S. 24](https://www.legislation.gov.uk/ukpga/1984/51/section/24) applied (6.3.1992 with effect as mentioned in s. 289(1)(2) of the applying Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 264(8)](https://www.legislation.gov.uk/ukpga/1992/12/section/264/8), [289](https://www.legislation.gov.uk/ukpga/1992/12/section/289)(with ss. 60, 101(1), 201(3)).
[^c13607481]: *Repealed by* Finance Act 1988 s. 137*and* Sch.14, Part X*in relation to transfers of value made on or after* 15*March* 1988.
[^c13607531]: Finance Act 1989 s. 171(1),*with effect from* 14*March* 1989.
[^c13607541]: Words in [s. 24A(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/24A/1) substituted (1.10.1996) by [S.I. 1996/2325](https://www.legislation.gov.uk/uksi/1996/2325), [art. 5(1)](https://www.legislation.gov.uk/uksi/1996/2325/article/5/1), [Sch. 2 para. 12(2)](https://www.legislation.gov.uk/uksi/1996/2325/schedule/2/paragraph/12/2)
[^c13607551]: [S. 24A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/24A/2) substituted (1.10.1996) by [S.I. 1996/2325](https://www.legislation.gov.uk/uksi/1996/2325), [art. 5(1)](https://www.legislation.gov.uk/uksi/1996/2325/article/5/1), [Sch. 2 para. 12(3)](https://www.legislation.gov.uk/uksi/1996/2325/schedule/2/paragraph/12/3)
[^c21411631]: [S. 24A(2)(za)](https://www.legislation.gov.uk/ukpga/1984/51/section/24A/2/za) inserted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [ss. 277](https://www.legislation.gov.uk/ukpga/2008/17/section/277), [325](https://www.legislation.gov.uk/ukpga/2008/17/section/325), [Sch. 9 para. 7](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/7); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^c13607581]: [S. 26](https://www.legislation.gov.uk/ukpga/1984/51/section/26) repealed (31.7.1998 with effect as mentioned in [s. 143(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/1) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 143(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/1), [165(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/165/1), [Sch. 27 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV), note 1
[^c13607591]: Finance Act 1986 Sch. 19, para. 6,*in relation to transfers of value made on or after* 18*March* 1986.
[^c13607601]: Words in [s. 27(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/27/1) inserted (31.7.1998 with effect in relation to transfers of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 144(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/144/1/2)
[^c13607611]: [S. 27(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/27/1A) inserted (31.7.1998 with effect in relation to transfers of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 144(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/144/1/2)
[^c13607651]: Words in [s. 29(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/29/5) substituted (31.7.1998 with effect in relation to any transfer of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/2/b)
[^c13607671]: Finance Act 1989 s. 171(3),*in relation to transfers of value made on or after* 14*March* 1989.
[^c13607681]: “(1)(b)” *repealed by* Finance Act 1988 s. 148*and* Sch. 14, Part X,*with effect from* 15*March* 1988.
[^c13607721]: Finance Act 1989 s. 172(1),*in relation to deaths occurring on or after* 27*July* 1989.
[^c19772711]: S. 29A(6): words in the definition of "the exempt beneficiary" inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [10](https://www.legislation.gov.uk/uksi/2005/3229/regulation/10)
[^c13607731]: S. 29A(6): words in the definition of “the exempt beneficiary” substituted (31.7.1998 with effect in relation to any transfer of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/2/a)
[^c13607781]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13607791]: Finance Act 1985 Sch. 26, para. 1,*in relation to events occurring after* 18*March* 1985.
[^c13607801]: [1976 c. 40](https://www.legislation.gov.uk/ukpga/1976/40).
[^c19772731]: Words in [s. 30(3)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/30/3/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [11](https://www.legislation.gov.uk/uksi/2005/3229/regulation/11)
[^c13607811]: Finance Act 1986 Sch. 19, para. 7,*in relation to transfers of value made on or after* 18*March* 1986.
[^c13607821]: [S. 30(3BA)](https://www.legislation.gov.uk/ukpga/1984/51/section/30/3BA) inserted (31.7.1998 with effect in relation to any transfer of value or death on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 2(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/2/1/2)
[^c13607981]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13607991]: [S. 31(1)(a)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/1/a/aa) substituted for s. 31(1)(a) (31.7.1998 with effect in relation to the making of any designation on a claim made on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 4(1)(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/4/1/4)
[^c13608001]: Finance Act 1985 Sch. 26, para. 2(2),*in relation to events occurring after* 18*March* 1985.*Originally* “any land which adjoins such a building as is mentioned in paragraph (c) above and which in the opinion of the Treasury is essential for the protection of the character and amenities of the building.”
[^c13608011]: Finance Act 1986 Sch. 19, para. 8(1),*in relation to transfers of value made on or after* 18*March* 1986.
[^c13608021]: Words in [s. 31(2)(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/2/3) substituted (31.7.1998 with effect in relation to the making of any designation on a claim made on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 4(2)(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/4/2/4)
[^c13608031]: Finance Act 1985 Sch. 26, para. 2(3),*in relation to events occurring after* 18*March* 1985.*Originally* “reasonable steps”.
[^c13608051]: Finance Act 1985 Sch. 26, para. 2(3),*in relation to events occurring after* 18*March* 1985.*Originally* “reasonable steps”.
[^c13608061]: Finance Act 1985 Sch. 26, para. 2(4),*in relation to events occurring after* 18*March* 1985.
[^c13608071]: [S. 31(4FA)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/4FA) inserted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 5(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/5/1/2)
[^c13608081]: [S. 31(4FB)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/4FB) inserted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 6(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/6/1/2)
[^c13608091]: Finance Act 1986 Sch. 19, para. 8(2),*in relation to transfers of value made on or after* 18*March* 1986.
[^c13608101]: Words in [s. 31(4G)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/4G/b) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/2) (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)).
[^c13608111]: [S. 31(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/31/5) substituted (31.7.1998 with effect in relation to the making of any designation on a claim made on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 4(3)(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/4/3/4)
[^c13608161]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13608171]: Finance Act 1986 Sch. 19, para. 9,*in relation to transfers on or after* 18*March* 1986.
[^c13608181]: Words in [s. 32(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/32/2) substituted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(1)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/1/9)
[^c13608191]: [S. 32(5)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/32/5/b) substituted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(2)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/2/9)
[^c13608201]: [S. 32(5AA)](https://www.legislation.gov.uk/ukpga/1984/51/section/32/5AA) inserted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(3)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/3/9)
[^c13608211]: Finance Act 1985 Sch. 26, para. 3(2),*in relation to events occurring after* 18*March* 1985.
[^c13608221]: *Subss.* (6)*and* (7)*repealed by* Finance Act 1985 s. 94; [Sch. 26](https://www.legislation.gov.uk/ukpga/1984/51/schedule/26), [para. 3(3)](https://www.legislation.gov.uk/ukpga/1984/51/paragraph/3/3)*and* Sch. 27, Part XI,*in relation to events occurring after* 18*March* 1985.
[^c13608261]: Finance Act 1985 Sch. 26 para. 4,*in relation to events occurring after* 18*March* 1985.
[^c13608271]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13608281]: Finance Act 1986 Sch. 19, para. 10,*in relation to transfers on or after* 18*March* 1986.
[^c13608291]: [S. 32A(6)(a)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/32A/6/a/b) and the words “unless”and “and”substituted for the words “unless”to “case; and”(31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(4)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/4/9)
[^c13608301]: [S. 32A(8)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/32A/8/b) substituted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(5)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/5/9)
[^c13608311]: [S. 32A(8A)](https://www.legislation.gov.uk/ukpga/1984/51/section/32A/8A) inserted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(6)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/6/9)
[^c13608321]: [S. 32A(9)](https://www.legislation.gov.uk/ukpga/1984/51/section/32A/9) substituted (31.7.1998 with effect in relation to the giving of any undertaking on or after 31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 7(7)(9)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/7/7/9)
[^c13608331]: Finance Act 1985 Sch. 26 para. 5,*in relation to events occurring after* 18*March* 1985.
[^c13608341]: Finance Act 1986 Sch. 19 para. 11(1)(a),*with effect from* 18*March* 1986.*Originally* “under the second Table in Schedule 1 to this Act”.
[^c13608351]: Finance Act 1986 Sch. 19 para. 11(1)(b),*with effect from* 18*March* 1986.*Originally* “under the appropriate Table”.
[^c13608361]: Finance Act 1986 Sch. 19 para. 11(2),*with effect from* 18*March* 1986.*Originally* “(2) For the purposes of subsection (1)(b)(ii) above the appropriate Table is, if the conditionally exempt transfer by the relevant person was made on death, the first Table in Schedule 1 to this Act and, if not, the second Table”.
[^c13608371]: Finance Act 1985 Sch. 26 para. 6,*in relation to events occurring after* 18*March* 1985.
[^c13608381]: Finance Act 1986 Sch. 19 para. 11(3),*with effect from* 18*March* 1986.
[^c13608391]: Finance Act 1986 Sch. 19 para. 11(4),*in relation to chargeable events in respect of potentially exempt transfers made on or after* 18*March* 1986.
[^c13608401]: Finance Act 1985 Sch. 26 para. 5, *in relation to events occurring after* 18 *March* 1985.
[^c13608411]: Finance Act 1985 Sch. 26 para. 6, *in relation to events occurring after* 18 *March* 1985.
[^c13608421]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13608431]: Finance Act 1985 Sch. 26 para. 7,*in relation to events occurring after* 18*March* 1985.*Originally* “(a) if there has been no conditionally exempt transfer of the property on death, tax shall be chargeable either under section 32 above or under Schedule 5 to this Act as the Board may elect; (b) if there has been such a conditionally exempt transfer, tax shall be chargeable under that section and not under that Schedule.”
[^c13608441]: Finance Act 1986 Sch. 19 para. 12,*with effect from* 18*March* 1986.*Originally* “section 33(7) above, the reference”.
[^c13608451]: Finance Act 1986 Sch. 19 para. 12,*with effect from* 18*March* 1986.*Originally* “includes a reference”.
[^c13608461]: [S. 35A](https://www.legislation.gov.uk/ukpga/1984/51/section/35A) and sidenote inserted (31.7.1998 with effect as mentioned in [Sch. 25 para. 8(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/8/4) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 8(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/8/1)
[^c13608471]: [S. 35A](https://www.legislation.gov.uk/ukpga/1984/51/section/35A) extended (31.7.1998) by [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12), [s. 258(8A)](https://www.legislation.gov.uk/ukpga/1992/12/section/258/8A) (as inserted (31.7.1998 with effect as mentioned in [Sch. 25 para. 9(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/9/2) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 9(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/9/1)) [S. 35A](https://www.legislation.gov.uk/ukpga/1984/51/section/35A) applied (with modifications) (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 10](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/10)
[^c21421451]: Words in [s. 35A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/35A/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 109(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/109/2/a)
[^c21421471]: Words in [s. 35A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/35A/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 109(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/109/2/b)
[^c21421491]: Word in [s. 35A(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/35A/3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 109(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/109/3/a)
[^c21421511]: Words in [s. 35A(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/35A/3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 109(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/109/3/b)
[^c21422341]: Words in [s. 35A(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/35A/4) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 109(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/109/4)
[^c13608481]: Finance Act 1986 Sch. 19 para. 13,*with effect from* 18*March* 1986.
[^c13608501]: Finance Act 1986 s. 105,*in relation to transfers of value made after* 17*March* 1986.
[^c13608511]: [1849 c. 105](https://www.legislation.gov.uk/ukpga/1849/105).
[^c13608521]: [S. 47A](https://www.legislation.gov.uk/ukpga/1984/51/section/47A) inserted (24.7.2002 with effect as mentioned in [s.119(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/6/7) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 119(2)(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/2/6/7)
[^c19772781]: Words in s. 48(1)(b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [12](https://www.legislation.gov.uk/uksi/2005/3229/regulation/12)
[^c19471661]: Words in s. 48(3) inserted (5.12.2005) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 157(2)(6)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/2/6) (with [s. 157(5)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/5))
[^c19461851]: S. 48(3A) inserted (with effect as mentioned in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(3)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/3)
[^c19471721]: Words in s. 48(3A) inserted (5.12.2005) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 157(3)(6)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/3/6) (with [s. 157(5)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/5))
[^c19471741]: S. 48(3B)(3C) inserted (5.12.2005) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 157(4)(6)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/4/6) (with [s. 157(5)](https://www.legislation.gov.uk/ukpga/2006/25/section/157/5))
[^c13608531]: Words in s. 48(4)(a)(b) substituted (29.4.1996 with effect as mentioned in [s. 154(9)(a)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/9/a/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 154(7)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/7), [Sch. 28 para. 8](https://www.legislation.gov.uk/ukpga/1996/8/schedule/28/paragraph/8) (with [s. 154(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/154/5))
[^c19471611]: [Ss. 46A](https://www.legislation.gov.uk/ukpga/1984/51/section/46A), [46B](https://www.legislation.gov.uk/ukpga/1984/51/section/46B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [11(1)(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/11/1/2)
[^c19471801]: [S. 49(1A)(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/49/1A/1B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 4(1)(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/4/1/2)
[^c21430421]: [S. 147(10)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/10) inserted (with effect as mentioned in [Sch. 4 para. 9(1)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/9/1) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 10](https://www.legislation.gov.uk/ukpga/2008/9/section/10), [Sch. 4 para. 3](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/3)
[^c21430481]: [S. 239(4)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/239/4/aa) inserted (retrospective to 9.10.2007) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 10](https://www.legislation.gov.uk/ukpga/2008/9/section/10), [Sch. 4 paras. 5](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/5), [9(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/9/3)
[^c21430601]: S. 272: entry inserted (retrospective to 9.10.2007) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 10](https://www.legislation.gov.uk/ukpga/2008/9/section/10), [Sch. 4 paras. 7](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/7), [9(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/9/3)
[^c21430661]: S. 272: definition of "Special Commissioners" omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 125(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/125/2)
[^c21430701]: S. 272: definition of 'HMRC' inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 125(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/125/3)
[^c21430721]: S. 272: definition of "the TCEA 2007" inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 125(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/125/3)
[^c21430741]: S. 272: definition of 'the tribunal' inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 125(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/125/3)
[^c21430761]: S. 272: definition of 'foreign-owned' inserted (6.4.2009 with effect as mentioned in art. 13(5) of the amending S.I.) by The Enactment of Extra-[Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [art. 13(4)](https://www.legislation.gov.uk/uksi/2009/730/article/13/4)
[^c21430781]: S. 272: definition of 'public display' inserted (6.4.2009 with effect as mentioned in art. 13(5) of the amending S.I.) by The Enactment of Extra-[Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [art. 13(4)](https://www.legislation.gov.uk/uksi/2009/730/article/13/4)
[^c21430851]: S. 272: definition of "scheme administrator" omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 16 para. 57](https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/57)
[^c21431021]: [S. 264(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/264/8) modified (6.4.2008) by [The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008 (S.I. 2008/606)](https://www.legislation.gov.uk/uksi/2008/606), [reg. 7](https://www.legislation.gov.uk/uksi/2008/606/regulation/7)
[^c21431041]: [S. 254(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/254/2) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 138](https://www.legislation.gov.uk/ukpga/2008/9/section/138), [Sch. 44 para. 3](https://www.legislation.gov.uk/ukpga/2008/9/schedule/44/paragraph/3)
[^c21431181]: [S. 53(2A)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/2A) substituted (retrospective to 22.3.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 140(1)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/140/1/2)
[^c21431201]: Word in [s. 54A(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/54A/3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 110](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/110)
[^c21431251]: Words in [s. 103(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/103/2) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c21431261]: Words in [s. 103(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/103/2) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c21431281]: Words in [s. 174(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/174/1/a) substituted (1.12.2009 with effect as mentioned in reg. 1(2) of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [reg. 125](https://www.legislation.gov.uk/uksi/2009/3001/regulation/125) (with [Sch. 1](https://www.legislation.gov.uk/uksi/2009/3001/schedule/1))
[^c21431311]: Words in [s. 174(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/174/1/a) substituted (1.4.2010 with effect as mentioned in [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 374](https://www.legislation.gov.uk/ukpga/2010/8/section/374), [Sch. 8 para. 162](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/162) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^c21431861]: Words in [s. 235(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/235/1) substituted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 105(4)(b)](https://www.legislation.gov.uk/ukpga/2009/10/section/105/4/b)
[^c21431881]: Words in [s. 244](https://www.legislation.gov.uk/ukpga/1984/51/section/244) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 137(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/137/4) (with [s. 137(7)](https://www.legislation.gov.uk/ukpga/2008/9/section/137/7))
[^c21431951]: Words in [s. 245(2)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/245/2/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 120](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/120)
[^c21431971]: [S. 251](https://www.legislation.gov.uk/ukpga/1984/51/section/251) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 123](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/123)
[^c21431991]: [S. 271A](https://www.legislation.gov.uk/ukpga/1984/51/section/271A) inserted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(6)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/6/8)
[^c21432011]: Words in s. 152 substituted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(5)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/5/8)
[^c21432121]: Words in [s. 49(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/49/1A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(4)(a)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/4/a)
[^c13608561]: Finance Act 1986 Sch. 19 para. 14,*with effect from* 18*March* 1986*and repealed by* Finance Act (No.2) 1987 s. 96(4)*and* Sch. 9 Part III,*in relation to transfers of value made on or after* 17*March* 1987.
[^c21421221]: [S. 49C](https://www.legislation.gov.uk/ukpga/1984/51/section/49C): word in heading substituted (retrospective to 6.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 141(1)(a)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/141/1/a/2)
[^c21421251]: Word in [s. 49C(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/49C/3) substituted (retrospective to 6.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 141(1)(a)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/141/1/a/2)
[^c21421261]: [S. 49D](https://www.legislation.gov.uk/ukpga/1984/51/section/49D): word in heading substituted (retrospective to 6.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 141(1)(b)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/141/1/b/2)
[^c21421271]: Word in [s. 49D(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/49D/3) substituted (retrospective to 6.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 141(1)(b)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/141/1/b/2)
[^c21421301]: Word in [s. 49E(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/49E/3) substituted (retrospective to 6.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 141(1)(c)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/141/1/c/2)
[^c13608571]: *See* [S.I. 1980/1000](https://www.legislation.gov.uk/uksi/1980/1000) (*in* Part III Statutory Regulations etc.)*for the current rates applicable.*
[^c19471871]: [S. 51(1A)(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/51/1A/1B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [12](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/12)
[^c21423351]: Words in [s. 51(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/51/1A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/4/b)
[^c19471891]: [S. 52(2A)](https://www.legislation.gov.uk/ukpga/1984/51/section/52/2A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [13(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/13/2)
[^c21423411]: Words in [s. 52(2A)(3A)](https://www.legislation.gov.uk/ukpga/1984/51/section/52/2A/3A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(4)(c)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/4/c)
[^c19471911]: [S. 52(3A)](https://www.legislation.gov.uk/ukpga/1984/51/section/52/3A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [13(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/13/3)
[^c19471931]: [S. 53(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [14(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/14/2)
[^c19471991]: [S. 53(2A)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/2A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [14(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/14/3)
[^c21431181]: [S. 53(2A)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/2A) substituted (retrospective to 22.3.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 140(1)(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/140/1/2)
[^c19772811]: Words in [s. 53(4)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/4/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [13(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/13/2/a)
[^c19772831]: Words in [s. 53(4)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/4/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [13(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/13/2/b)
[^c19772861]: Words in [s. 53(5)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/5/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [13(3)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/13/3/a)
[^c19772881]: Words in [s. 53(5)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/5/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [13(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/13/3/b)
[^c19772901]: Words in [s. 53(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/53/7) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [13(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/13/4)
[^c19772991]: Words in [s. 54(2)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/2/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [14(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/14/a)
[^c19773031]: Words in [s. 54(2)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/2/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [14(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/14/b)
[^c19472021]: [S. 54(2A)(2B)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/2A/2B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [15(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/15/2)
[^c19472041]: Words in [s. 54(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/3) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [15(3)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/15/3/a)
[^c19472061]: Words in [s. 54(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/3) added (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [15(3)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/15/3/b)
[^c13608581]: [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7 para. 1,*with effect from* 17*March* 1987.
[^c19472141]: [S. 54A](https://www.legislation.gov.uk/ukpga/1984/51/section/54A) modified (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 2(4)(6)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/2/4/6)
[^c19470461]: [S. 54A](https://www.legislation.gov.uk/ukpga/1984/51/section/54A) modified (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [20(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/20/4)
[^c19472161]: [S. 54(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/54/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [16(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/16/2)
[^c19472181]: Words in [s. 54A(2)(c)(d)(i)](https://www.legislation.gov.uk/ukpga/1984/51/section/54A/2/c/d/i) repealed (22.3.2006 with effect as mentioned in [Sch. 20 para. 16(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/16/4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [ss. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 20 para. 16(3)(a)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/16/3/a/b), {Sch. 26 Pt. 6 Note 1}
[^c21431201]: Word in [s. 54A(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/54A/3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 110](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/110)
[^c13608591]: [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7 para. 1,*with effect from* 17*March* 1987.
[^c13608601]: [S. 55A](https://www.legislation.gov.uk/ukpga/1984/51/section/55A) inserted (24.7.2002 with effect as mentioned in [s. 119(6)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/6) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 119(3)(6)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/3/6)
[^c13608631]: Words in [s. 56(4)(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/56/4/7) substituted (31.7.1998 with effect in relation to any property becoming the property of any person on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/3)
[^c13608641]: [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 2,*with effect from* 17*March* 1987.
[^c19773091]: Words in [s. 57(2)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/57/2/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [15](https://www.legislation.gov.uk/uksi/2005/3229/regulation/15)
[^c13608661]: Finance Act 1987 Sch. 9, para. 1,*in relation to deaths occurring on or after* 17*March* 1987.
[^c19472221]: [S. 57A(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/57A/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [17](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/17)
[^c21423441]: Words in [s. 57A(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/57A/1A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(5)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/5)
[^c13608551]: Words in the title of Chapter II substituted (24.7.2002 with effect in relation to transfers of value on or after 17.4.2002) by virtue of [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 119(5)(6)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/5/6)
[^c19471851]: [Ss. 49A-49E](https://www.legislation.gov.uk/ukpga/1984/51/section/49A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 5(1)(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/5/1/2)
[^c19515601]: [S. 58](https://www.legislation.gov.uk/ukpga/1984/51/section/58) applied (6.4.2006) by [The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575)](https://www.legislation.gov.uk/uksi/2006/575), [reg. 33](https://www.legislation.gov.uk/uksi/2006/575/regulation/33)
[^c19515481]: Words in [s. 58(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/b) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [18](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/18)
[^c19515491]: Words in [s. 58(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/b) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [19(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/19/2)
[^c19515511]: [S. 58(1)(d)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/d) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/3), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c21424421]: Words in [s. 58(1)(d)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/d) substituted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(3)(a)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/3/a/8)
[^c21424461]: [S. 58(1)(ea)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/ea) substituted (retrospective to 6.4.2006) for word at end of s. 58(1)(e) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 31](https://www.legislation.gov.uk/ukpga/2010/33/section/31), [Sch. 14 para. 1(2)(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/1/2/4)
[^c22550211]: Words in [s. 97(1)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/97/1/aa) substituted (24.7.2002 with application as mentioned in [s. 42(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/42/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 42(3)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/42/3/b)
[^c22550221]: [S. 97(1)(a)(iii)](https://www.legislation.gov.uk/ukpga/1984/51/section/97/1/a/iii) and preceding word repealed (with effect as mentioned in [Sch. 10 para. 9](https://www.legislation.gov.uk/ukpga/2011/11/schedule/10/paragraph/9) of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 65](https://www.legislation.gov.uk/ukpga/2011/11/section/65), [Sch. 10 para. 8(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/10/paragraph/8/a)
[^c22729841]: [S. 58(1)(eb)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/eb) and word inserted (retrospective to 20.3.1993) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [s. 86(2)(4)](https://www.legislation.gov.uk/ukpga/2013/29/section/86/2/4) (with [s. 86(5)(6)](https://www.legislation.gov.uk/ukpga/2013/29/section/86/5/6))
[^c22729861]: Word in [s. 58(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1) omitted (retrospective to 20.3.1993) by virtue of [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [s. 86(2)(4)](https://www.legislation.gov.uk/ukpga/2013/29/section/86/2/4) (with [s. 86(5)(6)](https://www.legislation.gov.uk/ukpga/2013/29/section/86/5/6))
[^c22729841]: [S. 58(1)(eb)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1/eb) and word inserted (retrospective to 20.3.1993) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [s. 86(2)(4)](https://www.legislation.gov.uk/ukpga/2013/29/section/86/2/4) (with [s. 86(5)(6)](https://www.legislation.gov.uk/ukpga/2013/29/section/86/5/6))
[^c19515501]: [S. 58(1A)-(1C)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [19(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/19/3)
[^c19515521]: Words in [s. 58(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/2) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 326](https://www.legislation.gov.uk/ukpga/2004/12/section/326), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19537801]: [S. 58(2A)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/2A) inserted (with effect in relation to lump sum death benefits paid on or after 6.4.2006) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 70](https://www.legislation.gov.uk/ukpga/2007/11/section/70), [Sch. 20 paras. 20](https://www.legislation.gov.uk/ukpga/2007/11/schedule/20/paragraph/20), [24(9)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/20/paragraph/24/9)
[^c21424441]: Words in [s. 58(2A)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/2A/b) inserted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(3)(b)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/3/b/8)
[^c21424481]: [S. 58(4)(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/4/5) inserted (retrospective to 6.4.2006) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 31](https://www.legislation.gov.uk/ukpga/2010/33/section/31), [Sch. 14 para. 1(3)(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/1/3/4)
[^c22729881]: [S. 58(5)(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/58/5/6) inserted (retrospective to 20.3.1993) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [s. 86(3)(4)](https://www.legislation.gov.uk/ukpga/2013/29/section/86/3/4) (with [s. 86(5)(6)](https://www.legislation.gov.uk/ukpga/2013/29/section/86/5/6))
[^c19470421]: S. 59(1) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 20(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/20/2)
[^c19470441]: S. 59(2)(c) and preceding word inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 20(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/20/3)
[^c13608741]: Words in s. 59(3) substituted (1.5.1995 with effect as mentioned in [s. 52(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/52/5) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 52(4)](https://www.legislation.gov.uk/ukpga/1995/4/section/52/4)
[^c13608751]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c13608761]: Words in s. 59(3) substituted (1.12.2001 with effect as mentioned in art. 5(4) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 5(1)(2)(4)](https://www.legislation.gov.uk/uksi/2001/3629/article/5/1/2/4)
[^c13608771]: Schedule 3 was amended by regulation 8 of [S.I. 2000/2952](https://www.legislation.gov.uk/uksi/2000/2952).
[^c13608781]: S. 59(4) added (1.12.2001 with effect as mentioned in art. 5(4) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 5(1)(3)(4)](https://www.legislation.gov.uk/uksi/2001/3629/article/5/1/3/4)
[^c13608791]: [S.I. 2001/544](https://www.legislation.gov.uk/uksi/2001/544).
[^c13608801]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c21426801]: [S. 64](https://www.legislation.gov.uk/ukpga/1984/51/section/64) renumbered (6.4.2009 with effect as mentioned in art. 13(5) of the amending S.I.) as s. 64(1) by The Enactment of Extra-[Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [art. 13(3)](https://www.legislation.gov.uk/uksi/2009/730/article/13/3)
[^c21426821]: [S. 64(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/64/2) inserted (6.4.2009 with effect as mentioned in art. 13(5) of the amending S.I.) by The Enactment of Extra-[Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [art. 13(3)](https://www.legislation.gov.uk/uksi/2009/730/article/13/3)
[^c13608811]: [S. 65](https://www.legislation.gov.uk/ukpga/1984/51/section/65) restricted (31.7.1998 with effect as mentioned in [s. 161(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/161/1) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 161(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/161/3)
[^c22729901]: [S. 65](https://www.legislation.gov.uk/ukpga/1984/51/section/65) restricted (retrospective to 20.3.1993) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [s. 86(4)(6)](https://www.legislation.gov.uk/ukpga/2013/29/section/86/4/6)
[^c22729911]: [S. 65(7A)](https://www.legislation.gov.uk/ukpga/1984/51/section/65/7A) inserted (retrospective to 16.10.2002) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [s. 175](https://www.legislation.gov.uk/ukpga/2013/29/section/175)
[^c13608821]: Finance Act 1986 Sch. 19 para. 16(1), *with effect from* 18 *March* 1986 *originally* “preceding ten years”.
[^c13608831]: Finance Act 1986 Sch. 19 para. 16(2), *with effect from* 18 *March* 1986. *Originally* “(c) for which the appropriate Table of rates is the second Table in Schedule 1 to this Act.”
[^c13608841]: Finance Act 1986 Sch. 19 para. 16(3), *with effect from* 18 *March* 1986. *Originally* “ten”.
[^c13608851]: [1975 c.7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13608861]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13608871]: Finance Act 1986 Sch. 19 para. 17,*with effect from* 18*March* 1986.*Originally* “ten”.
[^c13608881]: Finance Act 1986 Sch. 19 para. 17,*with effect from* 18*March* 1986.*Originally* “ten”.
[^c13608891]: Finance Act 1986 Sch. 19 para. 18(1),*with effect from* 18*March* 1986.*Originally* “ten”.
[^c13608901]: Finance Act 1986 Sch. 19 para. 18(1),*with effect from* 18*March* 1986.*Originally* “ten”.
[^c13608911]: Finance Act 1986 Sch. 19 para. 18(2),*with effect from* 18*March* 1986.*Originally* “(c) for which the appropriate Table of rates is the second Table in Schedule 1 to this Act.”.
[^c13608921]: Finance Act 1986 Sch. 19 para. 18(3)(a),*with effect from* 18*March* 1986.*Originally* “ten”.
[^c13608931]: Finance Act 1986 Sch. 19 para. 18(3)(b),*with effect from* 18*March* 1986.*Originally* “that period of ten years”.
[^c13608941]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13608951]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13608961]: Finance Act 1986 Sch. 19 para. 18(2),*with effect from* 18*March* 1986.*Originally* “for which the appropriate Table of rates is the second Table in Schedule 1 to this Act.”
[^c13608971]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c19472981]: [S. 71](https://www.legislation.gov.uk/ukpga/1984/51/section/71) excluded (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 3(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/3/3)
[^c19472811]: [S. 71](https://www.legislation.gov.uk/ukpga/1984/51/section/71) modified (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 2(5)(6)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/2/5/6)
[^c19472781]: Words in [s. 71(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/71/1) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 2(2)(6)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/2/2/6)
[^c19473051]: Word in [s. 71(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/71/1/a) substituted (6.4.2008 in accordance with [Sch. 20 para. 3(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/3/2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/3/1/a)
[^c19473071]: Words in [s. 71(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/71/1/a) repealed (6.4.2008 in accordance with [Sch. 20 para. 3(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/3/2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 3(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/3/1/b), [Sch. 26 Pt. 6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/6)
[^c19472861]: [S. 71(1A)(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/71/1A/1B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 2(3)(6)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/2/3/6)
[^c19779301]: Words in [s. 71(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/1984/51/section/71/2/b/ii) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [16](https://www.legislation.gov.uk/uksi/2005/3229/regulation/16)
[^c21428361]: [S. 71A(2)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/71A/2/c) and preceding word inserted (8.4.2010) by Crime and Security Act 2010, ss. 48(4), 59(2)(b), {Sch. 2 para. 2(2)(a)}
[^c21428381]: Words in [s. 71A(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/71A/4) substituted (8.4.2010) by Crime and Security Act 2010, ss. 48(4), 59(2)(b), {Sch. 2 para. 2(2)(b)}
[^c21428441]: [S. 71D(2)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/71D/2/c) and preceding word inserted (8.4.2010) by Crime and Security Act 2010, ss. 48(4), 59(2)(b), {Sch. 2 para. 2(3)}
[^c19473551]: Words in s. 72(1) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [21(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/21/2)
[^c19473591]: S. 71(1A)(1B) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [21(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/21/3)
[^c13608991]: Word in s. 72(2) inserted (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 138(3)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/138/3/a)
[^c13609001]: *Substituted by* [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29), [para. 32](https://www.legislation.gov.uk/ukpga/1988/1/paragraph/32). *Originally* “Finance Act 1978”.
[^c13609011]: S. 72(4A) inserted (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 138(3)(b)](https://www.legislation.gov.uk/ukpga/2000/17/section/138/3/b)
[^c19462331]: Words in s. 72(4A) substituted (with effect as mentioned in s. 723(1)(a)(b) (subject to Sch. 7) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1), [Sch. 6 para. 151(1)(b)(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/151/1/b/2)
[^c13609021]: [1925 c.19](https://www.legislation.gov.uk/ukpga/1925/19).
[^c13609191]: [1983 c.20](https://www.legislation.gov.uk/ukpga/1983/20).
[^c13609201]: Words in [s. 74(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/74/4/b/c) substituted (1.7.1992) by [Social Security (Consequential Provisions) Act 1992 (c. 6)](https://www.legislation.gov.uk/ukpga/1992/6), [ss. 4](https://www.legislation.gov.uk/ukpga/1992/6/section/4), [7(2)](https://www.legislation.gov.uk/ukpga/1992/6/section/7/2), [Sch. 2 para. 66](https://www.legislation.gov.uk/ukpga/1992/6/schedule/2/paragraph/66)
[^c13609211]: Words in [s. 74(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/74/4/b/c) substituted (1.7.1992) by virtue of [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 4](https://www.legislation.gov.uk/ukpga/1992/9/section/4), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1992/9/schedule/2/paragraph/29)
[^c13609221]: S. 74(4)(c) and word inserted (3.2.1992 for certain purposes and 6.4.1992 otherwise) by [Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21, SIF 113:1)](https://www.legislation.gov.uk/ukpga/1991/21), [s. 4(2)](https://www.legislation.gov.uk/ukpga/1991/21/section/4/2), [Sch. 2 para. 14(1)](https://www.legislation.gov.uk/ukpga/1991/21/schedule/2/paragraph/14/1); [S.I. 1991/2617](https://www.legislation.gov.uk/uksi/1991/2617), [art. 2(c)(f)](https://www.legislation.gov.uk/uksi/1991/2617/article/2/c).
[^c13609241]: Words in [s. 74(4)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/74/4/c) inserted (6.4.1992) by [S.I. 1991/2874](https://www.legislation.gov.uk/uksi/1991/2874), [art. 4(2)](https://www.legislation.gov.uk/uksi/1991/2874/article/4/2); [S.R. 1992/94](https://www.legislation.gov.uk/nisr/1992/94), [art. 2](https://www.legislation.gov.uk/nisr/1992/94/article/2).
[^c19473191]: Ss. 71A-71H inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 1(1)(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/1/1/2)
[^c19473641]: Words in s. 76(1) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [22](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/22)
[^c13609271]: Word in s. 76(1)(b) inserted (31.7.1998 with effect as mentioned in [s. 143(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/5) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(4)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/4/a)
[^c13609281]: S. 76(1)(d) and word “or”immediately preceding repealed (31.7.1998 with effect as mentioned in [s. 143(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/5) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 143(4)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/4/a), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV) note 1
[^c13609291]: S. 76(2) repealed (31.7.1998 with effect as mentioned in [s. 143(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/5) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 143(4)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/4/a), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV) note 1
[^c13609301]: Words in s. 76(3) substituted (31.7.1998 with effect as mentioned in [s. 143(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/5) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(4)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/4/b)
[^c13609311]: Words in s. 76(6)(8) substituted (31.7.1998 with effect as mentioned in [s. 143(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/5) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(4)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/4/c)
[^c13609411]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13609421]: Finance Act 1985 Sch. 26 para. 8(a),*in relation to events occurring after* 18*March* 1985.
[^c13609431]: S. 78(1A) inserted (31.7.1998 with effect in relation to transfers of property made, and other events occurring, on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/3/1/2)
[^c13609441]: [1976 c. 40](https://www.legislation.gov.uk/ukpga/1976/40).
[^c13609451]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13609461]: Finance Act 1985 Sch. 26 para. 8(b),*in relation to events occurring after* 18*March* 1985.
[^c13609481]: Finance Act 1986 Sch. 19 para. 19(1),*with effect from* 18*March* 1986.*Originally* “and the appropriate Table for the purposes of section 33(1)(b)(ii) is, if the settlement was created on his death, the first Table in Schedule 1 to this Act and, if not, the second Table.”
[^c13609491]: Finance Act 1986 Sch. 19 para. 19(2),*with effect from* 18*March* 1986.*Originally* “under the appropriate Table”.
[^c13609551]: Words in s. 79(2) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289) , [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(3)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/3) (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)).
[^c13609571]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue (“the Board”).*
[^c13609581]: Finance Act 1985 Sch. 26 para. 9,*in relation to events occurring after* 18*March* 1985.
[^c19473721]: S. 79(5A) inserted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 34(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/34/2)
[^c19473741]: S. 79(7)-(7C) substituted for s. 79(7) (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 34(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/34/3)
[^c19473781]: S. 79(9A)(9B) inserted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 34(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/34/4)
[^c13609601]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13609611]: [S. 79A](https://www.legislation.gov.uk/ukpga/1984/51/section/79A) inserted (31.7.1998 with effect as mentioned in [Sch. 25 para. 8(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/8/4) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 142](https://www.legislation.gov.uk/ukpga/1998/36/section/142), [Sch. 25 para. 8(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/8/2)
[^c21421311]: Words in [s. 79A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/79A/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 111(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/111/2/a)
[^c21421331]: Words in [s. 79A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/79A/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 111(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/111/2/b)
[^c21421351]: Word in [s. 79A(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/79A/3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 111(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/111/3/a)
[^c21421371]: Words in [s. 79A(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/79A/3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 111(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/111/3/b)
[^c21421391]: Word in [s. 79A(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/79A/4) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 111(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/111/4)
[^c19779401]: Words in s. 80 sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [17(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/17/4)
[^c19779341]: Words in s. 80(1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [17(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/17/2)
[^c19779361]: Words in s. 80(2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [17(3)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/17/3/a)
[^c19779381]: Words in s. 80(2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [17(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/17/3/b)
[^c19473841]: S. 80(4) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [23](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/23)
[^c13609621]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13609631]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c21423561]: [S. 81A](https://www.legislation.gov.uk/ukpga/1984/51/section/81A) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/52/2) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 52(1)](https://www.legislation.gov.uk/ukpga/2010/13/section/52/1)
[^c13608691]: *See* Finance Act 1990 s. 126—*exemption for pools payments to trustees for football ground improvements in respect of events on or after* 6*April* 1990.
[^c19467221]: [Pt. 3 Ch. 3](https://www.legislation.gov.uk/ukpga/1984/51/part/3/chapter/3) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 283](https://www.legislation.gov.uk/ukpga/2004/12/section/283), [Sch. 36 para. 57(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/57/1) (with [s. 283(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/283/5))
[^c19467151]: [Pt. 3 Ch. 3](https://www.legislation.gov.uk/ukpga/1984/51/part/3/chapter/3) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 283](https://www.legislation.gov.uk/ukpga/2004/12/section/283), [Sch. 36 para. 56(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/56/2/b) (with [s. 283(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/283/5))
[^c13608701]: Part III Chapter III (ss.58-85) excluded by [Finance Act 1991 (c.31, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1991/31), [s. 121(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/4). [Pt. III Ch. III](https://www.legislation.gov.uk/ukpga/1984/51/part/III/chapter/III) (ss. 58-85) restricted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 248](https://www.legislation.gov.uk/ukpga/1994/9/section/248)
[^c19470401]: Words in [Pt. 3 Ch. 3](https://www.legislation.gov.uk/ukpga/1984/51/part/3/chapter/3) heading added (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 20(5)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/20/5)
[^c19779441]: Words in s. 86(1)(b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [18](https://www.legislation.gov.uk/uksi/2005/3229/regulation/18)
[^c13609661]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c13609671]: *Substituted by* [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29), [para. 32](https://www.legislation.gov.uk/ukpga/1988/1/paragraph/32). *Originally* “Finance Act 1978”.
[^c13609681]: S. 86(3)(c) and word “or” immediately preceding it inserted (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 138(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/138/4)
[^c19462341]: Words in s. 86(3)(c) substituted (with effect as mentioned in s. 723(1)(a)(b) (subject to Sch. 7) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1), [Sch. 6 para. 151(1)(c)(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/151/1/c/2)
[^c13609691]: [1925 c. 19](https://www.legislation.gov.uk/ukpga/1925/19).
[^c19473951]: [S. 88(3)-(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/88/3) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [24](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/24)
[^c13609901]: [1958 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1958/23).
[^c13609911]: [1983 c. 20](https://www.legislation.gov.uk/ukpga/1983/20).
[^c13609921]: Words in s. 89(4)(b)(c) substituted (1.7.1992) by [Social Security (Consequential Provisions) Act 1992 (c. 6)](https://www.legislation.gov.uk/ukpga/1992/6), [ss. 4](https://www.legislation.gov.uk/ukpga/1992/6/section/4), [7(2)](https://www.legislation.gov.uk/ukpga/1992/6/section/7/2), [Sch. 2 para. 66(1)(2)](https://www.legislation.gov.uk/ukpga/1992/6/schedule/2/paragraph/66/1/2).
[^c13609931]: Words in s. 89(4)(b)(c) substituted (1.7.1992) by virtue of [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 4](https://www.legislation.gov.uk/ukpga/1992/9/section/4), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 2 para. 29(1)(2)](https://www.legislation.gov.uk/ukpga/1992/9/schedule/2/paragraph/29/1/2).
[^c13609941]: S. 89(4)(c) and 'or' preceding it inserted (3.2.1992 for certain purposes and 6.4.1992) by [Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21, SIF 113:1)](https://www.legislation.gov.uk/ukpga/1991/21), [s. 4(2)](https://www.legislation.gov.uk/ukpga/1991/21/section/4/2), [Sch. 2 para. 14(2)](https://www.legislation.gov.uk/ukpga/1991/21/schedule/2/paragraph/14/2); [S.I. 1991/2617](https://www.legislation.gov.uk/uksi/1991/2617), [art. 2(c)(f)](https://www.legislation.gov.uk/uksi/1991/2617/article/2/c/f).
[^c13609961]: Words in s. 89(4)(c) inserted (6.4.1992) by [S.I. 1991/2874](https://www.legislation.gov.uk/uksi/1991/2874), [art. 4(3)](https://www.legislation.gov.uk/uksi/1991/2874/article/4/3); [S.R. 1992/94](https://www.legislation.gov.uk/nisr/1992/94), [art 2](https://www.legislation.gov.uk/nisr/1992/94/article/2).
[^c19474101]: [S. 89(5)-(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/89/5) inserted (22.3.2006 for certain purposes) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 para. 6(2)(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/6/2/4)
[^c21428461]: [S. 91(2)(c)-(e)](https://www.legislation.gov.uk/ukpga/1984/51/section/91/2/c) substituted (1.4.2009 with effect as mentioned in [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) of the amending Act) for s. 91(2)(c) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1322](https://www.legislation.gov.uk/ukpga/2009/4/section/1322), [Sch. 1 para. 316(2)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/316/2)
[^c21428481]: [S. 91(3)(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/91/3/4) inserted (1.4.2009 with effect as mentioned in [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1322](https://www.legislation.gov.uk/ukpga/2009/4/section/1322), [Sch. 1 para. 316(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/316/3)
[^c19474151]: Ss. 89A, 89B inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 6(1)(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/6/1/3)
[^c21428521]: Words in [s. 94(2)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/94/2/a) substituted (1.4.2009 with effect as mentioned in [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1322](https://www.legislation.gov.uk/ukpga/2009/4/section/1322), [Sch. 1 para. 317](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/317)
[^c13610001]: *Substituted by* [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29), [para. 32](https://www.legislation.gov.uk/ukpga/1988/1/paragraph/32).*Originally* “258 of the Taxes Act or of section 92 of the Finance Act 1972”.
[^c13610011]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c21428611]: Words in [s. 96](https://www.legislation.gov.uk/ukpga/1984/51/section/96) substituted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 190](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/190) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c13610181]: [S. 97](https://www.legislation.gov.uk/ukpga/1984/51/section/97) amended (28.7.2000 with effect on or after 1.4.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 102](https://www.legislation.gov.uk/ukpga/2000/17/section/102), [Sch. 29 paras. 1](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/1), [14](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/14)
[^c13610191]: Finance Act 1989 s. 138(6)(a),*with effect from* 14*March* 1989.*Originally* “member”.
[^c13610201]: [S. 97(1)(a)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/97/1/a/aa) substituted for para. (a) (11.5.2001 with effect as mentioned in [s. 106(3)](https://www.legislation.gov.uk/ukpga/2001/9/section/106/3) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 106](https://www.legislation.gov.uk/ukpga/2001/9/section/106)
[^c13610221]: [S. 97(1)(a)(iii)](https://www.legislation.gov.uk/ukpga/1984/51/section/97/1/a/iii) and preceding word inserted (24.7.2002 with application as mentioned in [s. 42(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/42/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 42(3)(a)](https://www.legislation.gov.uk/ukpga/2002/23/section/42/3/a)
[^c22550211]: Words in [s. 97(1)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/97/1/aa) substituted (24.7.2002 with application as mentioned in [s. 42(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/42/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 42(3)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/42/3/b)
[^c13610231]: Finance Act 1989 s. 138(6)(b),*with effect from* 14*March* 1989.*Originally* “the principal member of a group is the member of which all the other members are 75 per cent subsidiaries”.
[^c13610241]: Words in [s. 97](https://www.legislation.gov.uk/ukpga/1984/51/section/97) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(4)(b)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/4/b) (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)).
[^c13610261]: Finance Act 1989 s. 138(6)(a),*with effect from* 14*March* 1989.*Originally* “member” *and* “member's” *respectively.*
[^c13610281]: *Repealed by* Finance Act 1989 s. 138(6)(c)*and* Sch.17 Part VII,*with effect from* 14*March* 1989.
[^c13610291]: Finance Act 1987 Sch. 8 para. 2(a),*with effect from* 17*March* 1987.*Originally* “shares or securities quoted on a recognised stock exchange”.
[^c13610301]: Finance Act 1987 Sch. 8 para. 2(b),*with effect from* 17*March* 1987.*Originally* “shares in or debentures of a close company which are not so quoted”.
[^c13610311]: Finance Act 1987 Sch. 8 para. 2(c),*with effect from* 17*March* 1987.*Originally* “shares or debentures not so quoted”.
[^c13610321]: Finance Act 1986 Sch. 19 para. 20,*with effect from* 18*March* 1986.
[^c13610331]: Finance Act 1987 Sch. 8 para. 3,*with effect from* 17*March* 1987.*Originally* “shares in or securities of the close company which are not quoted on a recognised stock exchange”.
[^c19474231]: [S. 100(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/100/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [25](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/25)
[^c21423461]: Words in [s. 100(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/100/1A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(6)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/6)
[^c19474271]: [S. 101(1A)-(1C)](https://www.legislation.gov.uk/ukpga/1984/51/section/101/1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [26](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/26)
[^c21423481]: Words in [s. 101(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/101/1A) inserted (with effect as mentioned in [s. 53(10)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/10) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 53(7)](https://www.legislation.gov.uk/ukpga/2010/13/section/53/7)
[^c21428721]: [S. 102(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/102/1): words in definition of "participator" substituted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 191](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/191) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c13610361]: Companies Act 1989 s. 144(4)*and* Sch. 18 para. 30(3)*with effect from the appointed day—on and after* 1*November* 1990 (S.I. [1990 No. 1392](https://www.legislation.gov.uk/ukcm/1990/1392)).*Originally* “the same meanings as in”.
[^c21431251]: Words in [s. 103(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/103/2) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c13610371]: [Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27)](https://www.legislation.gov.uk/ukpga/1985/9), [Sch. 2](https://www.legislation.gov.uk/ukpga/1985/9/schedule/2),*with effect from* 1*July* 1985.
[^c21431261]: Words in [s. 103(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/103/2) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c19462801]: [S. 104](https://www.legislation.gov.uk/ukpga/1984/51/section/104) excluded (1.11.2004 with effect as mentioned in reg. 1 of the amending S.I.) by [The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)](https://www.legislation.gov.uk/uksi/2004/2543), [reg. 4(7)](https://www.legislation.gov.uk/uksi/2004/2543/regulation/4/7)
[^c21425981]: [Ss. 104](https://www.legislation.gov.uk/ukpga/1984/51/section/104), [116](https://www.legislation.gov.uk/ukpga/1984/51/section/116) excluded (6.4.2008) by [The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 (S.I. 2008/605)](https://www.legislation.gov.uk/uksi/2008/605), [reg. 4(4)](https://www.legislation.gov.uk/uksi/2008/605/regulation/4/4) [Ss. 104](https://www.legislation.gov.uk/ukpga/1984/51/section/104), [116](https://www.legislation.gov.uk/ukpga/1984/51/section/116) excluded (6.4.2008) by [The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 (S.I. 2008/605)](https://www.legislation.gov.uk/uksi/2008/605), [reg. 5(5)](https://www.legislation.gov.uk/uksi/2008/605/regulation/5/5)
[^c13610401]: Finance Act 1987 Sch. 8, para. 4,*with effect from* 17*March* 1987.*Originally* “or (b)”.
[^c13610411]: Words in [s. 104(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/104/1/a) substituted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 1(a)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/1/a), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610421]: Words in [s. 104(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/104/1/b) substituted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 1(b)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/1/b), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610601]: Words in s. 105(1) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 1
[^c13610611]: Words in s. 105(1)(b) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 184(2)(a)(i)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/2/a/i), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI), note 1
[^c13610621]: Words in s. 105(1)(b) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 2(2)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/2/2), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610631]: Words in s. 105(1)(b) substituted (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 184(2)(a)(ii)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/2/a/ii)
[^c13610641]: S. 105(1)(bb) substituted (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 184(2)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/2/b)
[^c13610661]: S. 105(1)(cc) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 2(3)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/2/3), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610671]: S. 105(1A)(1B) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 1
[^c13610691]: S. 105(1ZA) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 2(4)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/2/4), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610701]: Words in s. 105(1ZA) substituted (29.4.1996 with effect as mentioned in [Sch. 38 para. 2(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/1/a)
[^c13610711]: Words in s. 105(2) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 1
[^c13610721]: Words in s. 105(2) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 2(5)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/2/5), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13610741]: S. 105(2A) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI), note 1
[^c13610751]: Finance Act 1986 s. 106(1), 25*in relation to events on or after* 27*October* 1986*“the day of the Stock Exchange reforms”*—(*as defined in* s.106(8)).*Originally* “(a) does not apply to any property if the business concerned is that of a jobber (as defined in section 477 of the Taxes Act) or discount house and is carried on in the United Kingdom, and”.
[^c13610761]: Finance Act 1986 s. 106(2),*in relation to events on or after* 27*October* 1986—*“the day of The Stock Exchange reforms”*—(*as defined in* s.106(8)).
[^c13610771]: S. 105(7) amended (6.1.1993) by [S.I. 1992/3181](https://www.legislation.gov.uk/uksi/1992/3181), [reg. 4](https://www.legislation.gov.uk/uksi/1992/3181/regulation/4) as amended (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 135](https://www.legislation.gov.uk/uksi/2001/3629/article/135)
[^c13610841]: Words in [s. 107(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/107/4) and “(4)” substituted (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 184(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/3)
[^c13610851]: Words in [s. 107(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/107/4) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(5)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/5) (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)).
[^c13610861]: Words in [s. 107(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/107/4) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 1
[^c19779461]: Words in [s. 108(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/108/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), {19)}
[^c19779481]: Words in [s. 109(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/109/1/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [20](https://www.legislation.gov.uk/uksi/2005/3229/regulation/20)
[^c13610881]: [S. 109A](https://www.legislation.gov.uk/ukpga/1984/51/section/109A) repealed (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) 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. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 1
[^c19779501]: Words in [s. 112(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/112/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2005/3229/regulation/21)
[^c13611031]: Finance Act 1986 Sch. 19, para. 21,*with respect to transfers of value made, and other events occurring, on or after* 18*March* 1986.
[^c13611041]: [S. 113A](https://www.legislation.gov.uk/ukpga/1984/51/section/113A) amended (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 para. 9(2)(4)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9/2/4) (with [Sch. 14 para. 8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8)).
[^c13611051]: Finance Act 1987 Sch. 8, para. 8,*in relation to transfers of value made on or after* 17*March* 1987.
[^c13611071]: Words in [s. 113A(3A)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/113A/3A/b) inserted (29.4.1996 with effect as mentioned in [s. 184(6)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/b) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 184(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/4)
[^c13611081]: [S. 113A(3A)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/113A/3A/b) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13611091]: Words in [s. 113A(3B)](https://www.legislation.gov.uk/ukpga/1984/51/section/113A/3B) substituted (29.4.1996 with effect as mentioned in [Sch. 38 para. 2(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/1/a)
[^c13611111]: Words in [s. 113A(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/113A/6) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(5)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/5) (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)).
[^c13611121]: [S. 113A(7A)](https://www.legislation.gov.uk/ukpga/1984/51/section/113A/7A) inserted (29.4.1996 with effect as mentioned in [s. 184(6)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/6/a) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 184(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/184/5)
[^c13611151]: Finance Act 1986 Sch. 19, para. 21,*with respect to transfers of value made, and other events occurring, on or after* 18*March* 1986.
[^c13611161]: [S. 113B](https://www.legislation.gov.uk/ukpga/1984/51/section/113B) amended (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 para. 9(2)(4)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9/2/4) (with [Sch. 14 para. 8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8)).
[^c13611171]: Words in [s. 113B(2)(a)(5)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/113B/2/a/5/b) substituted (3.5.1994 with effect in relation to transfers of value made, and other events occurring, on or after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 247(1)(a)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/247/1/a/3)
[^c13611191]: Words in [s. 113B(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/113B/8) added (3.5.1994 with effect in relation to transfers of value made, and other events occurring, on or after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 247(1)(b)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/247/1/b/3)
[^c13610351]: [Pt. 5 Ch. 1](https://www.legislation.gov.uk/ukpga/1984/51/part/V/chapter/I) modified (16.7.1992) by [Finance (No.2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14), [para. 9(4)](https://www.legislation.gov.uk/ukpga/1992/48/paragraph/9/4).
[^c21426031]: Words in [s. 115(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/115/3) inserted (with effect as mentioned in [s. 122(7)(8)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/7/8) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 122(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/2)
[^c21426051]: [S. 115(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/115/5) substituted (with effect as mentioned in [s. 122(7)(8)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/7/8) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 122(3)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/3)
[^c19462831]: S. 116 excluded (1.11.2004 with effect as mentioned in reg. 1 of the amending S.I.) by [The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)](https://www.legislation.gov.uk/uksi/2004/2543), [reg. 4(7)](https://www.legislation.gov.uk/uksi/2004/2543/regulation/4/7)
[^c21426001]: Ss. 104, 116 excluded (6.4.2008) by [The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 (S.I. 2008/605)](https://www.legislation.gov.uk/uksi/2008/605), [reg. 4(4)](https://www.legislation.gov.uk/uksi/2008/605/regulation/4/4) Ss. 104, 116 excluded (6.4.2008) by [The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 (S.I. 2008/605)](https://www.legislation.gov.uk/uksi/2008/605), [reg. 5(5)](https://www.legislation.gov.uk/uksi/2008/605/regulation/5/5)
[^c13611431]: Words in s. 116(2)(4) substituted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 4(a)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/4/a), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13611441]: Word in s. 116(2) repealed (1.5.1995 with effect in relation to transfers of value made, and other events occurring, on or after 1.9.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [ss. 155(1)(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/155/1/3), [162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. XI](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/XI)
[^c13611451]: S. 116(2)(c) and word inserted (1.5.1995 with effect in relation to transfers of value made, and other events occurring, on or after 1.9.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 155(1)(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/155/1/3)
[^c13611471]: Words in s. 116(2)(4) substituted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 4(b)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/4/b), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13611481]: S. 116(2A) repealed (29.4.1996 with effect as mentioned in [s. 185(6)](https://www.legislation.gov.uk/ukpga/1996/8/section/185/6) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 185(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/185/3), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. VI](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI) note 2
[^c13611491]: [1975 c.7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13611531]: [1981 c.35](https://www.legislation.gov.uk/ukpga/1981/35).
[^c13611541]: S. 116(5A)-(5E) inserted (29.4.1996 with effect as mentioned in [s. 185(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/185/5) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 185(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/185/2)
[^c21426211]: [S. 116(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/116/8) inserted (with effect as mentioned in [s. 122(7)(8)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/7/8) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 122(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/4)
[^c13611551]: [1890 c.39](https://www.legislation.gov.uk/ukpga/1890/39).
[^c19779551]: Words in [s. 120(1)(b)(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/120/1/b/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [22](https://www.legislation.gov.uk/uksi/2005/3229/regulation/22)
[^c19779571]: Words in [s. 121(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/121/1/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [23](https://www.legislation.gov.uk/uksi/2005/3229/regulation/23)
[^c13611621]: Finance Act 1986 Sch. 19, para. 22,*with respect to transfers of value made, and other events occurring, on or after* 18*March* 1986.
[^c13611631]: Words in [s. 124A(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/124A/6) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(5)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/5) (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)).
[^c13611641]: Finance Act 1987 Sch. 8, para. 9,*with effect from* 17*March* 1987.*Originally* “they shall be treated for the purposes of this section as if they were the original property (or that part of it)”.
[^c13611651]: [S. 124A(7A)](https://www.legislation.gov.uk/ukpga/1984/51/section/124A/7A) inserted (29.4.1996 with effect in relation to any transfer of value on or after 28.11.1995) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 185(4)(7)](https://www.legislation.gov.uk/ukpga/1996/8/section/185/4/7)
[^c13611671]: Finance Act 1986 Sch. 19, para. 22,*with respect to transfers of value made, and other events occurring, on or after* 18*March* 1986.
[^c13611681]: Words in [s. 124B(2)(a)(5)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/124B/2/a/5/b) substituted (3.5.1994 with effect in relation to transfers of value made, and other events occurring, on or after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 247(2)(a)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/247/2/a/3)
[^c13611701]: Words in [s. 124B(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/124B/8) added (3.5.1994 with effect in relation to transfers of value made, and other events occurring, on or after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 247(2)(b)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/247/2/b/3)
[^c13611711]: [S. 124C](https://www.legislation.gov.uk/ukpga/1984/51/section/124C) inserted (19.3.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 94](https://www.legislation.gov.uk/ukpga/1997/16/section/94)
[^c13611721]: [S.I. 1994/1291](https://www.legislation.gov.uk/uksi/1994/1291).
[^c13611731]: [S.I. 1994/1292](https://www.legislation.gov.uk/uksi/1994/1292).
[^c13611741]: [S.I. 1994/1293](https://www.legislation.gov.uk/uksi/1994/1293).
[^c13611751]: [S.I. 1994/2710](https://www.legislation.gov.uk/uksi/1994/2710) (S.138).
[^c13611761]: S.R. (N.I.) [1995 No.134](https://www.legislation.gov.uk/ukcm/1995/134).
[^c13611211]: *See* Part II*of this volume*—Finance Act 1975 Sch. 8—*for the transitional relief provisions under* Finance Act 1981 s. 96*and* Sch. 14.
[^c21426251]: Words in [s. 125(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/125/1/a) omitted (with effect as mentioned in [s. 122(7)-(9)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/7) of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 122(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/5)
[^c21426271]: [S. 125(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/125/1A) inserted (with effect as mentioned in [s. 122(7)-(9)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/7) of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 122(6)](https://www.legislation.gov.uk/ukpga/2009/10/section/122/6)
[^c19779641]: Words in [s. 126(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/126/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [24](https://www.legislation.gov.uk/uksi/2005/3229/regulation/24)
[^c13611771]: Finance Act 1986 Sch. 19, para. 23(1),*with effect from* 18*March* 1986.*Originally* “(by virtue of section 7(2) above) additional tax becomes chargeable in respect of the value transferred by a chargeable transfer because of the transferor's death within three years of the transfer and”.
[^c19779681]: Words in [s. 131(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/131/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [25](https://www.legislation.gov.uk/uksi/2005/3229/regulation/25)
[^c13611781]: Finance Act 1986 Sch. 19, para. 23(2),*with effect from* 18*March* 1986.*Originally* “the additional tax”.
[^c21411661]: [S. 131(2ZA)](https://www.legislation.gov.uk/ukpga/1984/51/section/131/2ZA) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/6); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c13611801]: Finance Act 1986 Sch. 19, para. 23(3),*with effect from* 18*March* 1986.
[^c19779721]: Words in [s. 133(1)(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/133/1/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [26](https://www.legislation.gov.uk/uksi/2005/3229/regulation/26)
[^c19779761]: Words in [s. 134](https://www.legislation.gov.uk/ukpga/1984/51/section/134) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [27](https://www.legislation.gov.uk/uksi/2005/3229/regulation/27)
[^c13611821]: [S. 135](https://www.legislation.gov.uk/ukpga/1984/51/section/135): "127 of the 1992 Act" substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) for "section 78 of the Capital Gains Tax Act 1979" by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(6)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/6) (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)).
[^c13611831]: Words in [s. 135](https://www.legislation.gov.uk/ukpga/1984/51/section/135) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(6)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/6) (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)).
[^c19779781]: Words in [s. 135(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/135/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [28](https://www.legislation.gov.uk/uksi/2005/3229/regulation/28)
[^c13611911]: Finance Act 1987 Sch. 8, para. 10,*with effect from* 17*March* 1987.*Originally* “shares quoted on a recognised stock exchange”.
[^c13611921]: Finance Act 1987 Sch. 8, para. 10,*with effect from* 17*March* 1987.*Originally* “shares in or debentures of the company which are not so quoted”.
[^c19779801]: Words in [s. 136(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/136/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [29](https://www.legislation.gov.uk/uksi/2005/3229/regulation/29)
[^c19779871]: Words in [s. 137(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/137/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [30](https://www.legislation.gov.uk/uksi/2005/3229/regulation/30)
[^c13611941]: Words in [s. 138](https://www.legislation.gov.uk/ukpga/1984/51/section/138) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(7)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/7) (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)).
[^c13611951]: Finance Act 1987 Sch. 8, para. 11,*with effect from* 17*March* 1987.*Originally* “shares not quoted on a recognised stock exchange”.
[^c13611961]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13611981]: S. 142(2)(2A) substituted for s. 142(2) (24.7.2002 with application as mentioned in [s. 120(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 120(1)(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/1/4)
[^c13611991]: Finance Act 1986 Sch. 19, para. 24,*with effect from* 18*March* 1986.
[^c19471471]: Words in s. 144(1) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [27(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/27/2/a)
[^c19471501]: Words in s. 144(1)(a) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [27(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/27/2/b)
[^c19471521]: S. 144(1A) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [27(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/27/3)
[^c19471551]: Words in s. 144(2) substituted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [27(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/27/4)
[^c19471581]: S. 144(3)-(6) inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [27(5)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/27/5)
[^c19780061]: Words in s. 145 sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [31(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/31/3)
[^c19780011]: Words in [s. 145](https://www.legislation.gov.uk/ukpga/1984/51/section/145) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [31(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/31/2)
[^c13612001]: [1925 c. 23](https://www.legislation.gov.uk/ukpga/1925/23).
[^c13612011]: [1975 c. 63](https://www.legislation.gov.uk/ukpga/1975/63).
[^c21411681]: Words in [s. 146(2)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/146/2/a) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/7); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c13612021]: [S.I. 1979/924](https://www.legislation.gov.uk/uksi/1979/924) (N.I. 8.).
[^c19780381]: Word in [s. 147](https://www.legislation.gov.uk/ukpga/1984/51/section/147) sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(7)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/7)
[^c19780141]: Words in [s. 147(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/2/a)
[^c19780181]: Words in [s. 147(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/2/b)
[^c19780201]: Words in [s. 147(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(2)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/2/c)
[^c19780221]: Words in [s. 147(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(3)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/3/a)
[^c19780251]: Words in [s. 147(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/3/b)
[^c19780281]: Words in [s. 147(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(4)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/4/a)
[^c19780301]: Words in [s. 147(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(4)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/4/b)
[^c19780331]: Words in [s. 147(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(4)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/4/c)
[^c19780341]: Words in [s. 147(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/6) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(5)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/5)
[^c19780361]: Words in [s. 147(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/7) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [32(6)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/32/6)
[^c21430421]: [S. 147(10)](https://www.legislation.gov.uk/ukpga/1984/51/section/147/10) inserted (with effect as mentioned in [Sch. 4 para. 9(1)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/9/1) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 10](https://www.legislation.gov.uk/ukpga/2008/9/section/10), [Sch. 4 para. 3](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/3)
[^c13612031]: Finance Act 1986 s. 101(3), Sch. 19, para. 25, and Sch. 23, Part X,*repealed* ss.148*and* 149 (*exemption for mutual transfers*)*where the donee's transfer is made on or after* 18*March* 1986.
[^c21411701]: [S. 150(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/150/3) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/8); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c19474311]: [S. 151](https://www.legislation.gov.uk/ukpga/1984/51/section/151) applied (6.4.2006) by [The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575)](https://www.legislation.gov.uk/uksi/2006/575), [reg. 34](https://www.legislation.gov.uk/uksi/2006/575/regulation/34)
[^c19467471]: [S. 151(1)(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/151/1/1A) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(4)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/4/a), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284), [326](https://www.legislation.gov.uk/ukpga/2004/12/section/326), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19467501]: Words in [s. 151(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/151/2/4/5) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(4)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/4/b), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c21422921]: Words in [s. 151(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/151/2/4/5) substituted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(4)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/4/8)
[^c19467551]: Word in [s. 151(2)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/151/2/b) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(4)(c)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/4/c), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19467911]: Words in s. 152 substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/5), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c21432011]: Words in s. 152 substituted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(5)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/5/8)
[^c13612151]: [1935 c. 2](https://www.legislation.gov.uk/ukpga/1935/2).
[^c13612161]: [1973 c. 21](https://www.legislation.gov.uk/ukpga/1973/21).
[^c13612171]: [1955 c. 22](https://www.legislation.gov.uk/ukpga/1955/22).
[^c13612181]: [S.I. 1963/2085](https://www.legislation.gov.uk/uksi/1963/2085).
[^c13612191]: [1958 c. 14](https://www.legislation.gov.uk/ukpga/1958/14).
[^c13612201]: [1935 c. 2](https://www.legislation.gov.uk/ukpga/1935/2).
[^c13612211]: [1973 c. 21](https://www.legislation.gov.uk/ukpga/1973/21).
[^c13612221]: [1971 c. 56](https://www.legislation.gov.uk/ukpga/1971/56).
[^c19484881]: [S. 151BA](https://www.legislation.gov.uk/ukpga/1984/51/section/151BA) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 22](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/22)
[^c21422671]: [Ss. 151D](https://www.legislation.gov.uk/ukpga/1984/51/section/151D), [151E](https://www.legislation.gov.uk/ukpga/1984/51/section/151E) inserted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 10](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/10)
[^c19474471]: Words in s. 154(2) substituted (28.3.2009 for certain purposes and 31.10.2009 otherwise) by [Armed Forces Act 2006 (c. 52)](https://www.legislation.gov.uk/ukpga/2006/52), [ss. 378](https://www.legislation.gov.uk/ukpga/2006/52/section/378), [383](https://www.legislation.gov.uk/ukpga/2006/52/section/383), [Sch. 16 para. 99](https://www.legislation.gov.uk/ukpga/2006/52/schedule/16/paragraph/99); [S.I. 2009/812](https://www.legislation.gov.uk/uksi/2009/812), [art. 3](https://www.legislation.gov.uk/uksi/2009/812/article/3); [S.I. 2009/1167](https://www.legislation.gov.uk/uksi/2009/1167), [art. 4](https://www.legislation.gov.uk/uksi/2009/1167/article/4) (with saving in [S.I. 2009/1059](https://www.legislation.gov.uk/uksi/2009/1059), [arts. 1](https://www.legislation.gov.uk/uksi/2009/1059/article/1), [2](https://www.legislation.gov.uk/uksi/2009/1059/article/2), [Sch. 1 para. 27](https://www.legislation.gov.uk/uksi/2009/1059/schedule/1/paragraph/27))
[^c13612231]: [1981 c. 55](https://www.legislation.gov.uk/ukpga/1981/55).
[^c13612241]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13612251]: Hong Kong (British National) Order 1986, [S.I. 1986/948](https://www.legislation.gov.uk/uksi/1986/948) (*not reproduced*)*with effect from* 1*July* 1986.
[^c13612261]: [1952 c. 67](https://www.legislation.gov.uk/ukpga/1952/67).
[^c13612271]: [1960 c.44](https://www.legislation.gov.uk/ukpga/1960/44)
[^c13612281]: [1947 c.46](https://www.legislation.gov.uk/ukpga/1947/46)
[^c13612291]: [1959 c.49](https://www.legislation.gov.uk/ukpga/1959/49)
[^c13612361]: Words in s. 157(5) substituted (29.4.1996 with effect in relation to deaths occurring on or after 29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 198](https://www.legislation.gov.uk/ukpga/1996/8/section/198), [Sch. 37 para. 12(1)(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/37/paragraph/12/1/3)
[^c13612371]: Words in s. 157(5) repealed (26.3.2001) by [S.I. 2001/1149](https://www.legislation.gov.uk/uksi/2001/1149), [art. 3(2)](https://www.legislation.gov.uk/uksi/2001/1149/article/3/2), [Sch. 2](https://www.legislation.gov.uk/uksi/2001/1149/schedule/2) (with [art. 4(4)](https://www.legislation.gov.uk/uksi/2001/1149/article/4/4))
[^c13612381]: S. 157(5)(b) and the preceding “and” repealed (29.4.1996 with effect as mentioned in [Sch. 37](https://www.legislation.gov.uk/ukpga/1996/8/schedule/37) of the amending Act) 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. VIII(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VIII/2), note
[^c13612401]: S. 157(6) inserted (29.4.1996 with effect in relation to deaths occurring on or after 29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 198](https://www.legislation.gov.uk/ukpga/1996/8/section/198), [Sch. 37 para. 12(2)(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/37/paragraph/12/2/3)
[^c19485501]: Words in s. 157(6) substituted (with effect as mentioned in [s. 1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 269](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/269) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c13612411]: *See* Finance Act 1986 s. 100(1) *and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612421]: *See* Finance Act 1986 s. 100(1) *and* (2)— *for any liability to tax arising on and after* 25*July* 1986 *any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c19474491]: S. 158(1A) repealed (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 187](https://www.legislation.gov.uk/ukpga/2006/25/section/187), [Sch. 26 Pt. 8(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/8/2)
[^c13612441]: [1945 c.13](https://www.legislation.gov.uk/ukpga/1945/13).
[^c13612451]: [1946 c.1 (N.I.)](https://www.legislation.gov.uk/apni/1946/1).
[^c13612461]: [1975 c.7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13612471]: *See* Finance Act 1986 s. 100(1) *and* (2)— *for any liability to tax arising on and after* 25*July* 1986 *any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612481]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612521]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c19780691]: Words in s. 161(2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [34](https://www.legislation.gov.uk/uksi/2005/3229/regulation/34)
[^c13612541]: Finance Act 1989 s. 171(4),*with effect from* 14*March* 1989.
[^c13612551]: Words in s. 161(2)(b) substituted (31.7.1998 with effect in relation to any property becoming property of a body on a transfer of value made on or after 17.3.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 143(6)](https://www.legislation.gov.uk/ukpga/1998/36/section/143/6)
[^c13612561]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612571]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612601]: Words in s. 165 substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(8)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/8) (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)).
[^c13612621]: 1984 Sch.14 para.16.
[^c13612631]: *Repealed by* Finance Act 1986 s. 114(6)*and* Sch. 23, Part X,*where the donee's transfer is made on or after* 18*March* 1986.
[^c13612641]: Finance Act 1987 Sch. 8, para. 12(1),*with effect from* 17*March* 1987.
[^c13612651]: *Repealed by* 1987 s. 58(2)*and* Sch. 8, para.12(2),*with effect from* 17*March* 1987.
[^c13612721]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c21431281]: Words in [s. 174(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/174/1/a) substituted (1.12.2009 with effect as mentioned in reg. 1(2) of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [reg. 125](https://www.legislation.gov.uk/uksi/2009/3001/regulation/125) (with [Sch. 1](https://www.legislation.gov.uk/uksi/2009/3001/schedule/1))
[^c21431311]: Words in [s. 174(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/174/1/a) substituted (1.4.2010 with effect as mentioned in [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 374](https://www.legislation.gov.uk/ukpga/2010/8/section/374), [Sch. 8 para. 162](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/162) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^c13612751]: Words in [s. 174(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/174/1/b) substituted (29.4.1996 with effect as mentioned in s. 105, [Sch. 14 para. 2(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/2/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 104](https://www.legislation.gov.uk/ukpga/1996/8/section/104), [Sch. 14 para. 2(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/2/1)
[^c19469471]: Words in [s. 174(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/174/1/b) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 396(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/396/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c19469501]: Words in [s. 174(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/174/1/b) substituted (6.4.2005 with effect in accordance with [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 882](https://www.legislation.gov.uk/ukpga/2005/5/section/882), [883](https://www.legislation.gov.uk/ukpga/2005/5/section/883), [Sch. 1 para. 396(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/396/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^c13612831]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13612841]: Finance Act 1987 Sch. 8, para. 13(1),*with effect from* 17*March* 1987.*Originally* “at the date of the death in question are quoted on a recognised stock exchange”.
[^c19461951]: Words in [s. 178(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/178/1) inserted (with effect as stated in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(4)(a)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/4/a)
[^c19461991]: Words in [s. 178(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/178/1) repealed (with effect as stated in the note to [Sch. 43 Pt. 4(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/4/1) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 216](https://www.legislation.gov.uk/ukpga/2003/14/section/216), [Sch. 43 Pt. 4(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/4/1)
[^c19514761]: Words in [s. 178(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/178/1) substituted (with effect as stated in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(4)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/4/b)
[^c13612871]: Words in [s. 178(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/178/2) substituted (29.4.1996 with effect in relation to investments sold or treated as sold, on or after 1.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 4(1)(a)(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/4/1/a/3)
[^c13612881]: Finance Act 1987 Sch. 8, para. 13(2)(a),*with effect from* 17*March* 1987.
[^c13612891]: Words in [s. 178(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/178/2) substituted (29.4.1996 with effect in relation to investments sold or treated as sold, on or after 1.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 4(1)(b)(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/4/1/b/3)
[^c13612901]: *Repealed by* FInance Act 1987 s. 58(2), Sch. 8, para. 13(2)(b)*and* Sch. 16, Part IX,*with effect from* 17*March* 1987.
[^c21411741]: [S. 179(2A)](https://www.legislation.gov.uk/ukpga/1984/51/section/179/2A) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/9); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c13612921]: Word in [s. 180(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/180/3) substituted (29.4.1996 with effect in relation to any time falling on or after 1.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/3/1/2)
[^c13612931]: Finance 1987 Sch. 8, para. 14,*with effect from* 17*March* 1987.
[^c13612951]: [S. 183](https://www.legislation.gov.uk/ukpga/1984/51/section/183): "127 of the 1992 Act" substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) for "section 78 of the Capital Gains Tax Act 1979" by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(9)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/9) (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)).
[^c13612961]: Words in [s. 183](https://www.legislation.gov.uk/ukpga/1984/51/section/183) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(9)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/9) (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)).
[^c13613031]: [Ss. 186A](https://www.legislation.gov.uk/ukpga/1984/51/section/186A), [186B](https://www.legislation.gov.uk/ukpga/1984/51/section/186B) inserted (27.7.1993: the inserting section having effect in relation to deaths occuring on or after 16.3.1992) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 198(1)(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/198/1/2).
[^c13613051]: [Ss. 186A](https://www.legislation.gov.uk/ukpga/1984/51/section/186A), [186B](https://www.legislation.gov.uk/ukpga/1984/51/section/186B) inserted (27.7.1993: the inserting section having effect in relation to deaths occuring on or after 16.3.1992) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 198(1)(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/198/1/2).
[^c13613061]: Word in [s. 186B(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/186B/1) substituted (29.4.1996 with effect in relation to investments sold, or treated as sold, on or after 1.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 4(2)(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/4/2/3)
[^c13613081]: Words in [s. 187](https://www.legislation.gov.uk/ukpga/1984/51/section/187) substituted (6.3.1992 with effects as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(10)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/10) (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)).
[^c13613091]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c19462591]: Words in [s. 190(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/190/4) inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 123](https://www.legislation.gov.uk/ukpga/2003/14/section/123), [Sch. 18 para. 2](https://www.legislation.gov.uk/ukpga/2003/14/schedule/18/paragraph/2)
[^c21411761]: [S. 191(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/191/1A) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/10); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c19780721]: Words in [s. 191(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/1984/51/section/191/3/a/ii) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [35](https://www.legislation.gov.uk/uksi/2005/3229/regulation/35)
[^c13613111]: Words in [s. 194](https://www.legislation.gov.uk/ukpga/1984/51/section/194) substituted (6.3.1992 with effects as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(11)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/11) (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)).
[^c13613121]: [S. 197A](https://www.legislation.gov.uk/ukpga/1984/51/section/197A) inserted (27.7.1993: the inserting section having effect in relation to deaths occuring on or after 16.3.1990) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 199(1)(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/199/1/2).
[^c13613131]: [1981 c. 66](https://www.legislation.gov.uk/ukpga/1981/66).
[^c13613141]: [1972 c. 52](https://www.legislation.gov.uk/ukpga/1972/52).
[^c13613151]: Finance Act 1986 Sch. 19, para. 26,*with effect from* 18*March* 1986.*Originally* “(2) Where the chargeable transfer is made within three years of the transferor's death, subsection (1)(a) above shall not apply in relation to so much of the tax as exceeds what it would have been had the transferor died more than three years after the transfer.”.
[^c19474541]: [S. 200(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/200/1A) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 5(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/5/3)
[^c13613161]: Finance Act 1986 Sch. 19, para. 27,*with effect from* 18 March 1986.*Originally “three years”.*
[^c13613171]: [Finance Act 1987 (No.2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 3(2),*with effect from* 17 March 1987.
[^c13613191]: [Finance Act 1987 (No.2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 3(3),*with effect from* 17 March 1987.
[^c19780931]: Words in [s. 203](https://www.legislation.gov.uk/ukpga/1984/51/section/203) sidenote inserted (5.12.2005) by virtue of [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [36(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/36/b)
[^c19780851]: Words in [s. 203(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/203/1/2/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [36(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/36/a)
[^c13613201]: *Repealed by* 1986 s. 101(3), Sch. 19, para. 28(1)*and* Sch. 23, Part X,*with effect from* 18*March* 1986.
[^c19485521]: Words in [s. 204(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/204/5) substituted (with effect as mentioned in [s. 1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 270](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/270) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c13613221]: Income and Corporation Act 1986 Sch. 19, para. 28(2),*with effect from* 18*March* 1986.
[^c13613231]: Finance Act 1986 Sch. 19, para. 28(3),*with effect from* 18*March* 1986.*Originally* “(7) Subsection (6) above shall not apply in relation to such an excess as is mentioned in subsection (4) above.”
[^c13613241]: *Repealed by* Finance Act 1988 s. 148*and* Sch. 14, Part X,*with effect from* 15*March* 1988.
[^c13613251]: Finance Act 1985 Sch. 26, para. 10,*in relation to events occurring after* 18*March* 1985.
[^c13613261]: [1964 c.41](https://www.legislation.gov.uk/ukpga/1964/41).
[^c19780951]: Words in [s. 209(2)(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/209/2/3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [37](https://www.legislation.gov.uk/uksi/2005/3229/regulation/37)
[^c19516651]: [S. 210](https://www.legislation.gov.uk/ukpga/1984/51/section/210) renumbered as s. 210(1) (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/6)
[^c19474561]: [S. 210(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/210/2) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/6)
[^c21424221]: [S. 210(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/210/3) inserted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 11](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/11)
[^c13613331]: S. 216 excluded (1.8.2002) by [S.I. 2002/1733](https://www.legislation.gov.uk/uksi/2002/1733), [reg. 4](https://www.legislation.gov.uk/uksi/2002/1733/regulation/4)
[^c13613341]: S. 216 excluded (1.8.2002) by [S.I. 2002/1731](https://www.legislation.gov.uk/uksi/2002/1731), [reg. 3](https://www.legislation.gov.uk/uksi/2002/1731/regulation/3)
[^c13613351]: Finance Act 1986 Sch. 19, para. 29,*with effect from* 18*March* 1986.
[^c19474581]: S. 216(1)(bca) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 7(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/7/2)
[^c13613361]: [Finance Act 1987 (No.2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 4(2),*with effect from* 17*March* 1987.
[^c13613371]: S. 216(3)(3A)(3B) substituted for s. 216(3) (27.7.1999 with effect as mentioned in [s. 105(2)](https://www.legislation.gov.uk/ukpga/1999/16/section/105/2) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 105](https://www.legislation.gov.uk/ukpga/1999/16/section/105)
[^c13613381]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c13613391]: Finance Act 1986 Sch. 19, para. 29(3),*with effect from* 18*March* 1986.
[^c13613401]: [Finance Act 1987 (No.2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 4(3),*with effect from* 17*March* 1987.
[^c19474641]: S. 216(6)(ac) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 7(5)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/7/5)
[^c13613411]: Finance Act 1985 Sch. 26, para. 11,*in relation to events occurring after* 18*March* 1985.
[^c13613421]: [S. 218A](https://www.legislation.gov.uk/ukpga/1984/51/section/218A) inserted (24.7.2002 with application as mentioned in [s. 120(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 120(2)(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/2/4)
[^c21418731]: [Ss. 219](https://www.legislation.gov.uk/ukpga/1984/51/section/219), [219A](https://www.legislation.gov.uk/ukpga/1984/51/section/219A), [219B](https://www.legislation.gov.uk/ukpga/1984/51/section/219B) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(2)} (with art. 4)
[^c13613461]: [Ss. 219A](https://www.legislation.gov.uk/ukpga/1984/51/section/219A), [219B](https://www.legislation.gov.uk/ukpga/1984/51/section/219B) inserted (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 106](https://www.legislation.gov.uk/ukpga/1999/16/section/106)
[^c21418771]: [Ss. 219](https://www.legislation.gov.uk/ukpga/1984/51/section/219), [219A](https://www.legislation.gov.uk/ukpga/1984/51/section/219A), [219B](https://www.legislation.gov.uk/ukpga/1984/51/section/219B) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(2)} (with art. 4)
[^c13613471]: [Ss. 219A](https://www.legislation.gov.uk/ukpga/1984/51/section/219A), [219B](https://www.legislation.gov.uk/ukpga/1984/51/section/219B) inserted (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 106](https://www.legislation.gov.uk/ukpga/1999/16/section/106)
[^c21418791]: [Ss. 219](https://www.legislation.gov.uk/ukpga/1984/51/section/219), [219A](https://www.legislation.gov.uk/ukpga/1984/51/section/219A), [219B](https://www.legislation.gov.uk/ukpga/1984/51/section/219B) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(2)} (with art. 4)
[^c21428891]: [S. 220](https://www.legislation.gov.uk/ukpga/1984/51/section/220) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(3)}
[^c19474511]: [S. 220A](https://www.legislation.gov.uk/ukpga/1984/51/section/220A) repealed (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 178](https://www.legislation.gov.uk/ukpga/2006/25/section/178), [Sch. 26 Pt. 8(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/8/2)
[^c13613511]: Finance Act 1985 Sch. 26, para. 5,*in relation to events occurring after* 18*March* 1985.
[^c21414611]: [S. 222(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 115(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/115/2)
[^c21414681]: Word in [s. 222(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/3) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 115(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/115/3)
[^c13613521]: [S. 222(4)(4A)(4B)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4/4A/4B) substituted (27.7.1993: the substituting section applying as mentioned in s. 200(3) of c. 34) for s. 222(4), by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 200(1)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/200/1/3).
[^c21414701]: Word in [s. 222(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 115(4)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/115/4/a)
[^c21415161]: Word in [s. 222(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4) omitted (1.6.2009) by virtue of [The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307)](https://www.legislation.gov.uk/uksi/2009/1307), [art. 5(1)(2)](https://www.legislation.gov.uk/uksi/2009/1307/article/5/1/2), [Sch. 1 para. 167(a)](https://www.legislation.gov.uk/uksi/2009/1307/schedule/1/paragraph/167/a) (with [Sch. 5](https://www.legislation.gov.uk/uksi/2009/1307/schedule/5))
[^c21414781]: [S. 222(4ZA)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4ZA) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 115(5)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/115/5)
[^c21414901]: [S. 222(4A)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4A) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 115(6)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/115/6)
[^c21415251]: Word in [s. 222(4A)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4A) omitted (1.6.2009) by virtue of [The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307)](https://www.legislation.gov.uk/uksi/2009/1307), [art. 5(1)(2)](https://www.legislation.gov.uk/uksi/2009/1307/article/5/1/2), [Sch. 1 para. 167(b)](https://www.legislation.gov.uk/uksi/2009/1307/schedule/1/paragraph/167/b) (with [Sch. 5](https://www.legislation.gov.uk/uksi/2009/1307/schedule/5))
[^c21415811]: Words in [s. 222(4B)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4B) substituted (1.6.2009) by [The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307)](https://www.legislation.gov.uk/uksi/2009/1307), [art. 5(1)(2)](https://www.legislation.gov.uk/uksi/2009/1307/article/5/1/2), [Sch. 1 para. 167(c)(i)](https://www.legislation.gov.uk/uksi/2009/1307/schedule/1/paragraph/167/c/i) (with [Sch. 5](https://www.legislation.gov.uk/uksi/2009/1307/schedule/5))
[^c21415871]: Words in [s. 222(4B)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/222/4B/a)) substituted (1.6.2009) by [The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307)](https://www.legislation.gov.uk/uksi/2009/1307), [art. 5(1)(2)](https://www.legislation.gov.uk/uksi/2009/1307/article/5/1/2), [Sch. 1 para. 167(c)(ii)](https://www.legislation.gov.uk/uksi/2009/1307/schedule/1/paragraph/167/c/ii) (with [Sch. 5](https://www.legislation.gov.uk/uksi/2009/1307/schedule/5))
[^c21416111]: [S. 223](https://www.legislation.gov.uk/ukpga/1984/51/section/223) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 116](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/116)
[^c21416221]: [S. 224](https://www.legislation.gov.uk/ukpga/1984/51/section/224) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 118](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/118)
[^c13613581]: [S. 225](https://www.legislation.gov.uk/ukpga/1984/51/section/225) and sidenote substituted (1.9.1994) by [S.I. 1994/1813](https://www.legislation.gov.uk/uksi/1994/1813), [reg. 2(1)](https://www.legislation.gov.uk/uksi/1994/1813/regulation/2/1), [Sch. 1 para. 21](https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/21)
[^c21416301]: [S. 225](https://www.legislation.gov.uk/ukpga/1984/51/section/225) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 119](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/119)
[^c13613591]: [S. 225A](https://www.legislation.gov.uk/ukpga/1984/51/section/225A) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 76](https://www.legislation.gov.uk/ukpga/1992/48/section/76), [Sch. 16 para. 8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/16/paragraph/8).
[^c21416321]: [S. 225A](https://www.legislation.gov.uk/ukpga/1984/51/section/225A) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 119](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/119)
[^c21428931]: [S. 221](https://www.legislation.gov.uk/ukpga/1984/51/section/221): words in preceding cross-heading inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 114](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/114)
[^c21416191]: [Ss. 223A-223I](https://www.legislation.gov.uk/ukpga/1984/51/section/223A) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 117](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/117)
[^c13613601]: Finance Act 1986 Sch. 19, para. 30(1),*with effect from* 18*March* 1986.*Originally* “three years”.
[^c13613611]: *Repealed by* 1988 s. 148*and* Sch. 14, Part X,*with effect from* 15*March* 1988.
[^c13613651]: Finance Act 1986 Sch. 19, para. 30(2),*with effect from* 18*March* 1986.
[^c13613661]: Finance Act 1985 Sch. 26, para. 11,*in relation to events occurring after* 18*March* 1985.
[^c13613781]: Finance Act 1987 Sch. 8, para. 15(1),*with effect from* 17*March* 1987.*Originally* “Subsection (1) above does not apply to tax payable on the value transferred by a potentially exempt transfer which proves to be a chargeable transfer, except to the extent that the tax is attributable to qualifying property which is owned by the transferee immediately before the death of the transferor (or, if earlier, his own death).” *as inserted by* Finance Act 1986 Sch. 19, para. 31(1)*with effect from* 18*March* 1986.
[^c13613791]: [S. 227(1AA)](https://www.legislation.gov.uk/ukpga/1984/51/section/227/1AA) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 5](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/5), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13613801]: Word in [s. 227(1AA)](https://www.legislation.gov.uk/ukpga/1984/51/section/227/1AA) substituted (29.4.1996 with effect as mentioned in [Sch. 38 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/5/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 5(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/5/1)
[^c13613811]: Finance Act 1986 Sch. 19, para. 31(1),*with effect from* 18*March* 1986.
[^c13613821]: Finance Act 1987 Sch. 8, para. 15(2),*with effect from* 17*March* 1987.*Originally* “subsection (1A) above.”
[^c13613831]: Finance Act 1987 Sch. 8, para. 15(3),*with effect from* 17*March* 1987.
[^c13613841]: Finance Act 1986 Sch. 19, para. 31(2),*with effect from* 18*March* 1986.
[^c13613941]: Finance Act 1987 Sch. 8, para. 16(1),*with effect from* 17*March* 1987.*Originally* “not falling under paragraph (a) above and not quoted on a recognised stock exchange”.
[^c13613951]: Finance Act 1987 Sch. 8, para. 16(1),*with effect from* 17*March* 1987.*Originally* “not falling under paragraph (a) above and not quoted on a recognised stock exchange”.
[^c13613971]: Finance Act 1987 Sch. 8, para. 16(2),*with effect from* 17*March* 1987.
[^c13613981]: [S. 228(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/228/5) added (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 73](https://www.legislation.gov.uk/ukpga/1992/48/section/73), [Sch. 14 paras. 6](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/6), [8](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/8), [9](https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/9).
[^c13613991]: Word in [s. 228(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/228/5) substituted (29.4.1996 with effect as mentioned in [Sch. 38 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/5/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 5(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/5/1)
[^c19467921]: [S. 230](https://www.legislation.gov.uk/ukpga/1984/51/section/230): functions of the Secretary of State in certain circumstances made exercisable concurrently with the National Assembly for Wales (31.12.2004) by [The National Assembly for Wales (Transfer of Functions) Order 2004 (S.I. 2004/3044)](https://www.legislation.gov.uk/uksi/2004/3044), [art. 2](https://www.legislation.gov.uk/uksi/2004/3044/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2004/3044/schedule/1)
[^c13614191]: [S. 230](https://www.legislation.gov.uk/ukpga/1984/51/section/230): functions of the Lord President of the Council under s. 230 transferred (3.7.1992) to the Secretary of State by virtue of [S.I. 1992/1311](https://www.legislation.gov.uk/uksi/1992/1311), [art. 3(1)](https://www.legislation.gov.uk/uksi/1992/1311/article/3/1), [Sch. 1 Pt. I](https://www.legislation.gov.uk/uksi/1992/1311/schedule/1/part/I). [S. 230](https://www.legislation.gov.uk/ukpga/1984/51/section/230): transfer of functions (S.) (1.7.1999) by [S.I. 1999/1750](https://www.legislation.gov.uk/uksi/1999/1750), [arts. 1(1)](https://www.legislation.gov.uk/uksi/1999/1750/article/1/1), [2](https://www.legislation.gov.uk/uksi/1999/1750/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/1999/1750/schedule/1); [S.I. 1998/3178](https://www.legislation.gov.uk/uksi/1998/3178), [art. 3](https://www.legislation.gov.uk/uksi/1998/3178/article/3)
[^c13614201]: Words in [s. 230(1)(3)(4)(a)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/230/1/3/4/a/b) substituted (3.7.1992) by [S.I. 1992/1311](https://www.legislation.gov.uk/uksi/1992/1311), [art. 12(2)](https://www.legislation.gov.uk/uksi/1992/1311/article/12/2), [Sch. 2 para. 6(2)(3)(4)](https://www.legislation.gov.uk/uksi/1992/1311/schedule/2/paragraph/6/2/3/4).
[^c13614211]: [1979 c.46](https://www.legislation.gov.uk/ukpga/1979/46).
[^c13614221]: Words in [s. 230(3)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/230/3/c) substituted (29.8.1995) by [S.I. 1995/1625 (N.I. 9)](https://www.legislation.gov.uk/nisi/1995/1625), [art. 45(1)](https://www.legislation.gov.uk/nisi/1995/1625/article/45/1), [Sch. 3 para. 1(1)(2)(e)](https://www.legislation.gov.uk/nisi/1995/1625/schedule/3/paragraph/1/1/2/e)
[^c13614261]: Definition in s. 230(5) omitted (3.7.1992) by virtue of [S.I. 1992/1311](https://www.legislation.gov.uk/uksi/1992/1311), [art. 12(2)](https://www.legislation.gov.uk/uksi/1992/1311/article/12/2), [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1992/1311/schedule/2/paragraph/6/5).
[^c13614271]: [S. 230(6)(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/230/6/7) inserted (1.7.1999) by [S.I. 1999/1756](https://www.legislation.gov.uk/uksi/1999/1756), [arts. 1(1)](https://www.legislation.gov.uk/uksi/1999/1756/article/1/1), [2](https://www.legislation.gov.uk/uksi/1999/1756/article/2), [Sch. para. 8](https://www.legislation.gov.uk/uksi/1999/1756/schedule/paragraph/8) (with [art. 8](https://www.legislation.gov.uk/uksi/1999/1756/article/8)); [S.I. 1998/3178](https://www.legislation.gov.uk/uksi/1998/3178), [art. 3](https://www.legislation.gov.uk/uksi/1998/3178/article/3)
[^c13614291]: Finance Act 1985 Sch. 26, para. 11,*in relation to events occurring after* 18*March* 1985.
[^c13614301]: Finance Act 1987 s. 60(1),*with effect from* 17*March* 1987.
[^c13614311]: Finance Act 1989 s. 179(1)(d).*Originally* “subsection (2) below.”
[^c13614321]: Finance Act 1987 s. 60(2),*with effect from* 17*March* 1987.
[^c13614331]: *Amended by* Finance Act 1986 Sch. 19, para. 32,*with efect from* 18*March* 1986*and repealed by* Finance Act 1989 s. 187*and* Sch. 17, Part X*with effect from an appointed day in accordance with* Finance Act 1989 s. 178(7) (By S.I. [1989 No. 1298](https://www.legislation.gov.uk/ukcm/1989/1298), the appointed day is August 18th 1989))
[^c13614341]: *Repealed by* Finance Act 1989 s. 187*and* Sch. 17, Part X*with effect from an appointed day in accordance with* Finance Act 1989 s. 178(7).*By* S.I. [1989 No. 1298](https://www.legislation.gov.uk/ukcm/1989/1298)*the appointed day is* 18*August* 1989.
[^c13614351]: Companies Act 1989 s. 144(4)*and* Sch. 18 para. 30(4)*with effect from the appointed day—on and after* 1*November* 1990 (S.I. [1990 No. 1392](https://www.legislation.gov.uk/ukcm/1990/1392)).*Originally* “within the meaning of”.
[^c21428971]: Words in s. 234(3)(b) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c13614361]: [Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27)](https://www.legislation.gov.uk/ukpga/1985/9), [Sch. 2](https://www.legislation.gov.uk/ukpga/1985/9/schedule/2),*with effect from* 1*July* 1985.*Originally* “Companies Act 1948”.
[^c21428991]: Words in s. 234(3)(b) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [art. 4(1)(f)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/f)
[^c13614381]: Finance Act 1986 s. 107(1),*in relation to events on or after* 27*October* 1986*“the day of The Stock Exchange reforms”*—(*as defined in* s. 106(8)*and* s. 107(8)).*Originally* *“(c) any company whose business is that of a jobber (as defined in section 477 of the Taxes Act) or discount house and is carried on in the United Kingdom.”*
[^c13614391]: Finance Act 1986 s. 107(2),*in relation to events on or after* 27*October* 1986*“the day of The Stock Exchange reforms”*—(*as defined in* s. 106(8)*and* s. 107(8)).
[^c13614401]: S. 234(4) amended (6.1.1993) by [S.I. 1992/3181](https://www.legislation.gov.uk/uksi/1992/3181), [reg.4](https://www.legislation.gov.uk/uksi/1992/3181/regulation/4) (as amended (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 135](https://www.legislation.gov.uk/uksi/2001/3629/article/135))
[^c13614411]: Finance Act 1989 s. 180(4);*deemed always to have had effect.*
[^c21431861]: Words in [s. 235(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/235/1) substituted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 105(4)(b)](https://www.legislation.gov.uk/ukpga/2009/10/section/105/4/b)
[^c13614421]: Finance Act 1986 Sch. 19, para. 33(1),*with effect from* 18*March* 1986.*Originally* “three years”.
[^c13614441]: *Repealed by* Finance Act 1988 s. 148*and* Sch. 14, Part X,*with effect from* 15*March* 1988.
[^c13614461]: Finance Act 1986 Sch. 19, para. 33(2),*with effect from* 18*March* 1986.
[^c13614471]: [1975 c.63](https://www.legislation.gov.uk/ukpga/1975/63).
[^c13614481]: [S.I. 1979/924 (N.I.8)](https://www.legislation.gov.uk/nisi/1979/924).
[^c13614491]: “149” *repealed by* Finance Act 1986 Sch. 23, Part X,*with effect from* 18*March* 1986.
[^c13614501]: Finance Act 1989 s. 179(1)(e).*Originally* “rate for the time being applicable under section 233(2)(b) above.”
[^c13614511]: Finance Act 1989 s. 179(1)(e).*Originally* “rate for the time being applicable under section 233(2)(a) above.”
[^c13614521]: Finance Act 1989 s. 179(3).*Originally* “as if section 233(1)(b) above had applied.”
[^c13614561]: Words in s. 237(3) substituted (27.7.1999 with effect as mentioned in [s. 107(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/107/3) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 107(1)(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/107/1/3)
[^c13614571]: Words in s. 237(3) repealed (1.1.1997) by [1996 c. 47](https://www.legislation.gov.uk/ukpga/1996/47), [s. 25(2)](https://www.legislation.gov.uk/ukpga/1996/47/section/25/2), [Sch. 4](https://www.legislation.gov.uk/ukpga/1996/47/schedule/4) (with [ss. 24(2)](https://www.legislation.gov.uk/ukpga/1996/47/section/24/2), [25(4)(5)](https://www.legislation.gov.uk/ukpga/1996/47/section/25/4/5)); [S.I. 1996/2974](https://www.legislation.gov.uk/uksi/1996/2974), [art. 2](https://www.legislation.gov.uk/uksi/1996/2974/article/2)
[^c13614581]: Finance Act 1986 Sch. 19, para. 34, *with effect from* 18 *March* 1986.
[^c13614591]: S. 237(3B)(3C) inserted (27.7.1999 with effect as mentioned in [s. 107(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/107/3) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 107(2)(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/107/2/3)
[^c13614611]: S. 237(6) extended (13.10.2003) by [2002 c. 9](https://www.legislation.gov.uk/ukpga/2002/9), [ss. 31](https://www.legislation.gov.uk/ukpga/2002/9/section/31), [136(2)](https://www.legislation.gov.uk/ukpga/2002/9/section/136/2) (with [s. 129](https://www.legislation.gov.uk/ukpga/2002/9/section/129)); [S.I. 2003/1725](https://www.legislation.gov.uk/uksi/2003/1725), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/1725/article/2/1)
[^c13614622]: [S. 238](https://www.legislation.gov.uk/ukpga/1984/51/section/238) extended (13.10.2003) by [2002 c. 9](https://www.legislation.gov.uk/ukpga/2002/9), [ss. 31](https://www.legislation.gov.uk/ukpga/2002/9/section/31), [136(2)](https://www.legislation.gov.uk/ukpga/2002/9/section/136/2) (with [s. 129](https://www.legislation.gov.uk/ukpga/2002/9/section/129)); [S.I. 2003/1725](https://www.legislation.gov.uk/uksi/2003/1725), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/1725/article/2/1)
[^c13614651]: [1970 c.18 (N.I.)](https://www.legislation.gov.uk/apni/1970/18).
[^c13614661]: [S. 238(3)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/238/3/a) substituted (13.10.2003) by [2002 c. 9](https://www.legislation.gov.uk/ukpga/2002/9), [ss. 133](https://www.legislation.gov.uk/ukpga/2002/9/section/133), [136(2)](https://www.legislation.gov.uk/ukpga/2002/9/section/136/2), [Sch. 11 para. 17](https://www.legislation.gov.uk/ukpga/2002/9/schedule/11/paragraph/17) (with [s. 129](https://www.legislation.gov.uk/ukpga/2002/9/section/129)); [S.I. 2003/1725](https://www.legislation.gov.uk/uksi/2003/1725), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/1725/article/2/1)
[^c13614671]: Finance Act 1986 Sch. 19, para. 35,*with effect from* 18*March* 1986.
[^c21430481]: [S. 239(4)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/239/4/aa) inserted (retrospective to 9.10.2007) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 10](https://www.legislation.gov.uk/ukpga/2008/9/section/10), [Sch. 4 paras. 5](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/5), [9(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/9/3)
[^c21411781]: Words in s. 240(2) substituted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 11(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/11/2); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21411801]: S. 240(3)-(8) substituted (1.4.2011) for s. 240(3) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 11(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/11/3); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21411821]: Words in [s. 241(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/241/1) substituted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/13); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c21423181]: [S. 240A](https://www.legislation.gov.uk/ukpga/1984/51/section/240A) inserted (1.4.2011) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99](https://www.legislation.gov.uk/ukpga/2009/10/section/99), [Sch. 51 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/12); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^c13614681]: Words in [s. 242(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/242/3) substituted (27.7.1993: the substituting section applying as mentioned in s. 200(3) of c. 34) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 200(2)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/200/2/3).
[^c13614691]: *See* Part II, Other Legislation.
[^c13614701]: [1971 c.58](https://www.legislation.gov.uk/ukpga/1971/58).
[^c21431881]: Words in [s. 244](https://www.legislation.gov.uk/ukpga/1984/51/section/244) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 137(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/137/4) (with [s. 137(7)](https://www.legislation.gov.uk/ukpga/2008/9/section/137/7))
[^c13614721]: [Ss. 245](https://www.legislation.gov.uk/ukpga/1984/51/section/245), [245A](https://www.legislation.gov.uk/ukpga/1984/51/section/245A) substituted for s. 245 (27.7.1999 with effect as mentioned in [s. 108(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/3) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 108(1)(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/1/3)
[^c19467951]: Word in [s. 245(2)(a)(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/245/2/a/3) substituted (with effect as mentioned in [s. 295(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 295(2)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/2/a)
[^c21431951]: Words in [s. 245(2)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/245/2/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 120](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/120)
[^c19467991]: [S. 245(4A)](https://www.legislation.gov.uk/ukpga/1984/51/section/245/4A) inserted (with effect as mentioned in [s. 295(6)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/6) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 295(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/2/b)
[^c13614741]: [Ss. 245](https://www.legislation.gov.uk/ukpga/1984/51/section/245), [245A](https://www.legislation.gov.uk/ukpga/1984/51/section/245A) substituted for s. 245 by (27.7.1999 with effect as mentioned in [s. 108(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/3) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 108(1)(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/1/3)
[^c21412831]: Words in [s. 245A](https://www.legislation.gov.uk/ukpga/1984/51/section/245A) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 121](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/121)
[^c13614751]: [S. 245A(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/1A) inserted (24.7.2002 with application as mentioned in [s. 120(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 120(3)(a)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/3/a),(4)
[^c19468071]: [S. 245A(1B)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/1B) inserted (with effect as mentioned in [s. 295(7)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/7) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 295(3)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/3/a)
[^c21412901]: [S. 245A(2)(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/2/3) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(a)} (with art. 4)
[^c21412931]: Words in [s. 245A(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/4) substituted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(b)(i)} (with art. 4)
[^c21412951]: Word in [s. 245A(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/a) inserted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(b)(ii)} (with art. 4)
[^c13614771]: [S. 245A(4)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/4/aa) inserted (24.7.2002 with application as mentioned in [s. 120(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 120(3)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/120/3/b),(4)
[^c21412971]: [S. 245A(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/4/b/c) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(b)(iii)} (with art. 4)
[^c21413001]: Words in [s. 245A(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/5) substituted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(c)(i)} (with art. 4)
[^c21413021]: Words in [s. 245A(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/5) substituted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 ([S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054)), art. 3, {Sch. para. 2(4)(c)(ii)} (with art. 4)
[^c13614781]: [S. 246](https://www.legislation.gov.uk/ukpga/1984/51/section/246) repealed (1.9.1994) by [S.I. 1994/1813](https://www.legislation.gov.uk/uksi/1994/1813), [reg. 2(1)](https://www.legislation.gov.uk/uksi/1994/1813/regulation/2/1), [Sch. 1 para. 20](https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/20), [Sch. 2 Pt. I](https://www.legislation.gov.uk/uksi/1994/1813/schedule/2/part/I)
[^c19468171]: [S. 247](https://www.legislation.gov.uk/ukpga/1984/51/section/247) restricted (22.7.2004 for certain purposes and otherwise 1.8.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 313(4)(c)](https://www.legislation.gov.uk/ukpga/2004/12/section/313/4/c) (with [ss. 314](https://www.legislation.gov.uk/ukpga/2004/12/section/314), [319(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/319/5))
[^c21410161]: [S. 247(1)(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/247/1/2) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 122](https://www.legislation.gov.uk/ukpga/2008/9/section/122), [Sch. 40 para. 21(c)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/21/c/i); [S.I. 2009/571](https://www.legislation.gov.uk/uksi/2009/571), [art. 2](https://www.legislation.gov.uk/uksi/2009/571/article/2)
[^c19468261]: Words in [s. 247(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/247/3) substituted (with effect as mentioned in [s. 295(9)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/9) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 295(4)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/4/b)
[^c13614831]: Words in [s. 247(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/247/4) substituted (27.7.1999 with effect as mentioned in s. 108(4) in the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 108(2)(c)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/2/c)
[^c21410191]: Words in [s. 248(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/248/1) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 122](https://www.legislation.gov.uk/ukpga/2008/9/section/122), [Sch. 40 para. 21(c)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/21/c/ii); [S.I. 2009/571](https://www.legislation.gov.uk/uksi/2009/571), [art. 2](https://www.legislation.gov.uk/uksi/2009/571/article/2)
[^c21410231]: Words in [s. 248(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/248/2) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 122](https://www.legislation.gov.uk/ukpga/2008/9/section/122), [Sch. 40 para. 21(c)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/21/c/ii); [S.I. 2009/571](https://www.legislation.gov.uk/uksi/2009/571), [art. 2](https://www.legislation.gov.uk/uksi/2009/571/article/2)
[^c13614841]: [S. 249(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/249/1):transfer of functions (S.) (20.5.1999) by [S.I. 1999/679](https://www.legislation.gov.uk/uksi/1999/679), [arts. 1(2)](https://www.legislation.gov.uk/uksi/1999/679/article/1/2), [2](https://www.legislation.gov.uk/uksi/1999/679/article/2), [Sch](https://www.legislation.gov.uk/uksi/1999/679/schedule); [S.I. 1998/3178](https://www.legislation.gov.uk/uksi/1998/3178), [art. 2(2)](https://www.legislation.gov.uk/uksi/1998/3178/article/2/2), [Sch. 4](https://www.legislation.gov.uk/uksi/1998/3178/schedule/4)
[^c21410291]: Words in [s. 249(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/249/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 122(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/122/2)
[^c13614851]: [1947 c.44](https://www.legislation.gov.uk/ukpga/1947/44).
[^c21410311]: [S. 249(3)-(3B)](https://www.legislation.gov.uk/ukpga/1984/51/section/249/3) substituted (1.4.2009) for s. 249(3) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 122(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/122/3)
[^c21410331]: [S. 249(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/249/4) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 122(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/122/4)
[^c21410271]: [S. 250(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/250/2) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 122](https://www.legislation.gov.uk/ukpga/2008/9/section/122), [Sch. 40 para. 21(c)(iii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/21/c/iii); [S.I. 2009/571](https://www.legislation.gov.uk/uksi/2009/571), [art. 2](https://www.legislation.gov.uk/uksi/2009/571/article/2)
[^c13614861]: [S. 251](https://www.legislation.gov.uk/ukpga/1984/51/section/251) and sidenote substituted (1.9.1994) by [S.I. 1994/1813](https://www.legislation.gov.uk/uksi/1994/1813), [reg. 2(1)](https://www.legislation.gov.uk/uksi/1994/1813/regulation/2/1), [Sch. 1 para.22](https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/22)
[^c21431971]: [S. 251](https://www.legislation.gov.uk/ukpga/1984/51/section/251) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 123](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/123)
[^c21422981]: [S. 252](https://www.legislation.gov.uk/ukpga/1984/51/section/252) sidenote: words substituted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 124(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/124/2)
[^c21423001]: Word in [s. 252](https://www.legislation.gov.uk/ukpga/1984/51/section/252) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 124(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/124/3)
[^c21431041]: [S. 254(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/254/2) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 138](https://www.legislation.gov.uk/ukpga/2008/9/section/138), [Sch. 44 para. 3](https://www.legislation.gov.uk/ukpga/2008/9/schedule/44/paragraph/3)
[^c19468481]: Words in [s. 256(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/1/a) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 293(2)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/2/a)
[^c19468521]: [S. 256(1)(aa)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/1/aa) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 293(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/2/b)
[^c19468561]: Words in [s. 256(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/1/b) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 293(2)(c)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/2/c)
[^c19468641]: [S. 256(1)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/1/c) repealed (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 293(2)(d)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/2/d), [326](https://www.legislation.gov.uk/ukpga/2004/12/section/326), [Sch. 42 Pt. 4(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/4/1)
[^c19468581]: [S. 256(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/1A) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 293(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/3)
[^c19468671]: [S. 256(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/2) repealed (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 293(4)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/4), [326](https://www.legislation.gov.uk/ukpga/2004/12/section/326), [Sch. 42 Pt. 4(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/4/1)
[^c19468601]: Words in [s. 256(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/3) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 293(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/293/5)
[^c19469071]: [S. 256(3A)(3B)](https://www.legislation.gov.uk/ukpga/1984/51/section/256/3A/3B) substituted for s. 256(3A) (3.4.2006) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [ss. 15](https://www.legislation.gov.uk/ukpga/2005/4/section/15), [148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 4 para. 176](https://www.legislation.gov.uk/ukpga/2005/4/schedule/4/paragraph/176); [S.I. 2006/1014](https://www.legislation.gov.uk/uksi/2006/1014), [art. 2(a)](https://www.legislation.gov.uk/uksi/2006/1014/article/2/a), [Sch. 1 para. 11(r)](https://www.legislation.gov.uk/uksi/2006/1014/schedule/1/paragraph/11/r)
[^c19469331]: Words in [s. 257(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/257/3) substituted (3.4.2006) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [ss. 15](https://www.legislation.gov.uk/ukpga/2005/4/section/15), [148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 4 para. 177(2)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/4/paragraph/177/2); [S.I. 2006/1014](https://www.legislation.gov.uk/uksi/2006/1014), [art. 2(a)](https://www.legislation.gov.uk/uksi/2006/1014/article/2/a), [Sch. 1 para. 11(r)](https://www.legislation.gov.uk/uksi/2006/1014/schedule/1/paragraph/11/r)
[^c19469351]: [S. 257(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/257/4) inserted (3.4.2006) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [ss. 15](https://www.legislation.gov.uk/ukpga/2005/4/section/15), [148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 4 para. 177(3)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/4/paragraph/177/3); [S.I. 2006/1014](https://www.legislation.gov.uk/uksi/2006/1014), [art. 2(a)](https://www.legislation.gov.uk/uksi/2006/1014/article/2/a), [Sch. 1 para. 11(r)](https://www.legislation.gov.uk/uksi/2006/1014/schedule/1/paragraph/11/r)
[^c13614951]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c13614961]: [1946 c.64](https://www.legislation.gov.uk/ukpga/1946/64).
[^c13614971]: [1946 c.17](https://www.legislation.gov.uk/ukpga/1946/17). (N.I.).
[^c13614981]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13614991]: [1890 c.21](https://www.legislation.gov.uk/ukpga/1890/21).
[^c13615001]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13615011]: [1808 c.149](https://www.legislation.gov.uk/ukpga/1808/149).
[^c13615021]: [S. 264(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/264/8) modified (1.8.2002) by [S.I. 2002/1731](https://www.legislation.gov.uk/uksi/2002/1731), [reg. 7](https://www.legislation.gov.uk/uksi/2002/1731/regulation/7) [S. 264(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/264/8) modified (1.8.2002) by [S.I. 2002/1733](https://www.legislation.gov.uk/uksi/2002/1733), [reg. 8](https://www.legislation.gov.uk/uksi/2002/1733/regulation/8)
[^c19462871]: [S. 264(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/264/8) modified (1.11.2004 with effect as mentioned in reg. 1 of the amending S.I.) by [The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)](https://www.legislation.gov.uk/uksi/2004/2543), [reg. 10](https://www.legislation.gov.uk/uksi/2004/2543/regulation/10)
[^c21431021]: [S. 264(8)](https://www.legislation.gov.uk/ukpga/1984/51/section/264/8) modified (6.4.2008) by [The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008 (S.I. 2008/606)](https://www.legislation.gov.uk/uksi/2008/606), [reg. 7](https://www.legislation.gov.uk/uksi/2008/606/regulation/7)
[^c13615031]: [Finance Act 1987 (No.2)](https://www.legislation.gov.uk/ukcm/1987/2) Sch. 7, para. 5,*with effect from* 17*March* 1987.
[^c13615041]: [S. 267(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/267/1/a) modified (29.4.1996 with effect as mentioned in s. 200(1) of the amendindg Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 200(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/200/1) (with [s. 200(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/200/4))
[^c13615051]: Words in [s. 267(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/267/4) repealed (27.7.1993: the repeal having effect in accordance with s. 208 of the repealing Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 208(3)(5)](https://www.legislation.gov.uk/ukpga/1993/34/section/208/3/5), [213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt. V](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/V).
[^c13615061]: [S. 267A](https://www.legislation.gov.uk/ukpga/1984/51/section/267A) inserted (6.4.2001) by [2000 c. 12](https://www.legislation.gov.uk/ukpga/2000/12), [s. 11](https://www.legislation.gov.uk/ukpga/2000/12/section/11); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), [art. 2](https://www.legislation.gov.uk/uksi/2000/3316/article/2)
[^c13615081]: Words in [s. 270](https://www.legislation.gov.uk/ukpga/1984/51/section/270) substituted (6.3.1992 with effects as mentioned in s. 289(1)(2) of the substituting Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(12)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/12) (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)).
[^c19461891]: S. 272: definition inserted (with effect as stated in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/6)
[^c19485561]: Words in s. 272 substituted (with effect as mentioned in [s. 1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 271](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/271) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19478001]: S. 272 definition inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [28](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/28)
[^c21430761]: S. 272: definition of 'foreign-owned' inserted (6.4.2009 with effect as mentioned in art. 13(5) of the amending S.I.) by The Enactment of Extra-[Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [art. 13(4)](https://www.legislation.gov.uk/uksi/2009/730/article/13/4)
[^c21430701]: S. 272: definition of 'HMRC' inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 125(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/125/3)
[^c19479771]: S. 272 definition inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [28](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/28)
[^c13615351]: Finance Act 1990 s. 127*and* Sch. 18, para. 4*with effect from* 1*April* 1990.*Originally* “52 of the Finance Act 1974” *and amended to* “519 of the Taxes Act 1988” *by* [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29), [para. 32](https://www.legislation.gov.uk/ukpga/1988/1/paragraph/32).
[^c19480761]: S. 272 definition of "member" inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 10(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/10/2)
[^c21430601]: S. 272: entry inserted (retrospective to 9.10.2007) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 10](https://www.legislation.gov.uk/ukpga/2008/9/section/10), [Sch. 4 paras. 7](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/7), [9(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/9/3)
[^c19461911]: S. 272: definition inserted (with effect as stated in [s. 186(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 186(7)](https://www.legislation.gov.uk/ukpga/2003/14/section/186/7)
[^c13615361]: Words in s. 272 inserted (24.7.2002 with effect as mentioned in [s. 119(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/6/7) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 119(4)(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/4/6/7)
[^c21430781]: S. 272: definition of 'public display' inserted (6.4.2009 with effect as mentioned in art. 13(5) of the amending S.I.) by The Enactment of Extra-[Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [art. 13(4)](https://www.legislation.gov.uk/uksi/2009/730/article/13/4)
[^c13615371]: Finance Act 1987 Sch. 8, para. 17,*with effect from* 17 *March* 1987.
[^c13615381]: S. 272: words in the definition of “quoted” and “unquoted” substituted (29.4.1996 with effect as mentioned in [Sch. 38 para. 2(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 199](https://www.legislation.gov.uk/ukpga/1996/8/section/199), [Sch. 38 para. 2(1)(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/2/1/b)
[^c19468711]: S. 272: definition of "registered pension scheme" inserted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(6)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/6), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c19480801]: S. 272: definition of "scheme administrator" inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 10(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/10/3)
[^c19468741]: S. 272: definition of "section 615(3) scheme" inserted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 203(6)](https://www.legislation.gov.uk/ukpga/2004/12/section/203/6), [284](https://www.legislation.gov.uk/ukpga/2004/12/section/284) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^c13615401]: Words in s. 272 inserted (24.7.2002 with effect as mentioned in [s. 119(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/6/7) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 119(4)(6)(7)](https://www.legislation.gov.uk/ukpga/2002/23/section/119/4/6/7)
[^c21430661]: S. 272: definition of "Special Commissioners" omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 125(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/125/2)
[^c19780981]: S. 272: definition of "step-child" inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [38](https://www.legislation.gov.uk/uksi/2005/3229/regulation/38)
[^c19480021]: S. 272 definition inserted (22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 156](https://www.legislation.gov.uk/ukpga/2006/25/section/156), [Sch. 20 paras. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/7), [28](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/28)
[^c13615431]: “1970” *inserted by* [Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 29](https://www.legislation.gov.uk/ukpga/1988/1/schedule/29), [para. 32](https://www.legislation.gov.uk/ukpga/1988/1/paragraph/32).
[^c13615441]: [1970 c.10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c13615451]: Income and Corporation Taxes Act Sch. 29, para. 32.
[^c21430721]: S. 272: definition of "the TCEA 2007" inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 125(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/125/3)
[^c21430741]: S. 272: definition of 'the tribunal' inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 3(1)](https://www.legislation.gov.uk/uksi/2009/56/article/3/1), [Sch. 1 para. 125(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/125/3)
[^c13615461]: Words in s. 272 added (6.3.1992 with effects as mentioned in [s. 289(1)(2)](https://www.legislation.gov.uk/ukpga/1992/12/section/289/1/2) of the amending Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 10 para. 8(13)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/8/13) (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)).
[^c21431991]: [S. 271A](https://www.legislation.gov.uk/ukpga/1984/51/section/271A) inserted (retrospective to 6.4.2006) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 92](https://www.legislation.gov.uk/ukpga/2008/9/section/92), [Sch. 29 para. 18(6)(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/29/paragraph/18/6/8)
[^c13615471]: *By* Finance Act 1986 s. 100(1),*on and after* 25*July* 1986*the* 1984*Act may be cited as the Inheritance Tax Act and the tax charged under the* 1984*Act shall be known as inheritance tax.*
[^c13615481]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c13615491]: *By* Finance Act 1986 s. 100(1),*on and after* 25*July* 1986*the Capital Transfer Tax Act* 1984*may be cited as the Inheritance Tax Act* 1984.
[^c13615611]: Finance Act 1986 Sch. 19, para. 37(1)(a),*with effect from* 18*March* 1986.*Originally* “new Tables”.
[^c13615621]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables”.
[^c13615631]: Finance Act 1986 Sch. 19 para. 37(2)*with effect from* 18*March* 1986.*Originally* “come”.
[^c13615641]: Finance Act 1986 Sch. 19, para. 37(3)*with effect from* 18*March* 1986.
[^c13615661]: Finance Act 1986 Sch. 19 para. 37(4)(b)*with effect from* 18*March* 1986.
[^c13615671]: Finance Act 1986 Sch. 19, para. 37(4)(a),*with effect from* 18*March* 1986.*Originally* “three years”.
[^c13615681]: *Repealed by* Finance Act 1986 s. 101(3), Sch. 19, para. 37(4)(c)*and* Sch. 23, Part X,*with effect from* 18*March* 1986.
[^c13615691]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables.”
[^c13615651]: Finance Act 1986 Sch. 19, para. 37(4)(a),*with effect from* 18*March* 1986.*Originally* “three years”.
[^c13615701]: *Repealed by* Finance Act 1986, s. 101(3), Sch. 19, para. 37(5)*and* Sch. 23, Part X*with effect from* 18*March* 1986.
[^c13615711]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables.”
[^c13615721]: *Repealed by* Finance Act 1986, s. 101(3), Sch. 19, para. 37(6)*and* Sch. 23, Part X*with effect from* 18*March* 1986.
[^c13615731]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables.”
[^c13615741]: Finance Act 1985 Sch. 26, para. 5,*in relation to events occurring after* 18*March* 1985.
[^c13615751]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables.”
[^c13615761]: Finance Act 1986 Sch. 19, para. 37(1)(b),*with effect from* 18*March* 1986.*Originally* “the Tables.”
[^c13615771]: *Repealed by* Finance Act 1986 s. 114(6)*and* Sch. 23, Part X,*with effect from* 18*March* 1986.
[^c19540401]: [Sch. 2 para. 6A](https://www.legislation.gov.uk/ukpga/1984/51/schedule/2/paragraph/6A) repealed (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 67](https://www.legislation.gov.uk/ukpga/2007/11/section/67), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 19 para. 27](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/27), [Sch. 27 Pt. 3(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/3/1)
[^c19539781]: [Sch. 2 para. 6A](https://www.legislation.gov.uk/ukpga/1984/51/schedule/2/paragraph/6A) and preceding cross-heading inserted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 11](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/11)
[^c13616041]: By Finance Act 1985 s. 95, the functions of the Treasury were transferred to the Commissioners of Inland Revenue (*“the Board”*).
[^c13616051]: [National Heritage (Scotland) Act 1985 (c. 16, SIF 78)](https://www.legislation.gov.uk/ukpga/1985/16) Sch. 2, para. 4, *with effect from* 1 *October* 1985 (S.I. [1985 No. 851](https://www.legislation.gov.uk/ukcm/1985/851) (c. 13) (s. 79)). *Originally* “The Royal Scottish Museum”.
[^c13616061]: Words in [Sch. 3](https://www.legislation.gov.uk/ukpga/1984/51/schedule/3) inserted (2.7.1998) by [1998 c. 22](https://www.legislation.gov.uk/ukpga/1998/22), [ss. 24(3)](https://www.legislation.gov.uk/ukpga/1998/22/section/24/3), [27(4)(b)](https://www.legislation.gov.uk/ukpga/1998/22/section/27/4/b)
[^c19480901]: Words in Sch. 3 substituted (2.5.2006 for E.W. for certain purposes and 1.10.2006 in so far as not already in force) by [Natural Environment and Rural Communities Act 2006 (c. 16)](https://www.legislation.gov.uk/ukpga/2006/16), [ss. 105(1)](https://www.legislation.gov.uk/ukpga/2006/16/section/105/1), [107(8)(9)(10)](https://www.legislation.gov.uk/ukpga/2006/16/section/107/8/9/10), [Sch. 11 para. 105](https://www.legislation.gov.uk/ukpga/2006/16/schedule/11/paragraph/105); [S.I. 2006/1176](https://www.legislation.gov.uk/uksi/2006/1176), [art. 4](https://www.legislation.gov.uk/uksi/2006/1176/article/4); [S.I. 2006/2541](https://www.legislation.gov.uk/uksi/2006/2541), [art. 2](https://www.legislation.gov.uk/uksi/2006/2541/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2006/2541/article/3), [Sch.](https://www.legislation.gov.uk/uksi/2006/2541/schedule))
[^c13616081]: Words in Sch. 3 substituted (E.W.S.) (1.4.1992) by [Natural Heritage (Scotland) Act 1991 (c. 28, SIF 46:1)](https://www.legislation.gov.uk/ukpga/1991/28), [s. 4(6)](https://www.legislation.gov.uk/ukpga/1991/28/section/4/6), [Sch. 2 para. 9](https://www.legislation.gov.uk/ukpga/1991/28/schedule/2/paragraph/9); [S.I. 1991/2633](https://www.legislation.gov.uk/uksi/1991/2633), [art. 4](https://www.legislation.gov.uk/uksi/1991/2633/article/4).
[^c21411611]: Sch. 3: entry inserted (12.1.2010) by [Marine and Coastal Access Act 2009 (c. 23)](https://www.legislation.gov.uk/ukpga/2009/23), [ss. 1](https://www.legislation.gov.uk/ukpga/2009/23/section/1), [324](https://www.legislation.gov.uk/ukpga/2009/23/section/324), [Sch. 2 para. 5](https://www.legislation.gov.uk/ukpga/2009/23/schedule/2/paragraph/5); [S.I. 2009/3345](https://www.legislation.gov.uk/uksi/2009/3345), [art. 2](https://www.legislation.gov.uk/uksi/2009/3345/article/2), [Sch. para. 1](https://www.legislation.gov.uk/uksi/2009/3345/schedule/paragraph/1)
[^c13616091]: Sch. 3: entry for "health service body" inserted by [National Health Service and Community Care Act 1990 (c. 19)](https://www.legislation.gov.uk/ukpga/1990/19), [s. 61(5)](https://www.legislation.gov.uk/ukpga/1990/19/section/61/5) (with effect from the appointed day: on and after 17 September 1990, see [S.I](https://www.legislation.gov.uk/ukpga/1990/19/section/I). [1990 No. 1329](https://www.legislation.gov.uk/ukcm/1990/1329)).
[^c21430301]: Sch. 3: words in entry for "health service body" substituted (1.4.2010 with effect as mentioned in [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 1177](https://www.legislation.gov.uk/ukpga/2010/4/section/1177), [1184](https://www.legislation.gov.uk/ukpga/2010/4/section/1184), [Sch. 1 para. 192](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/192) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^c13616111]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13616121]: [1976 c.40](https://www.legislation.gov.uk/ukpga/1976/40).
[^c13616131]: [1925 c.20](https://www.legislation.gov.uk/ukpga/1925/20).
[^c13616141]: [S.I. 1979/1575 (N.I. 14)](https://www.legislation.gov.uk/nisi/1979/1575).
[^c13616151]: [1975 c.7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616161]: [1976 c.40](https://www.legislation.gov.uk/ukpga/1976/40).
[^c13616171]: Finance Act 1985 Sch. 26, para. 12,*in relation to events occurring after* 18*March* 1985.
[^c13616231]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13616241]: Finance Act 1987 Sch. 9, para. 2,*in relation to directions given on or after* 17*March* 1987.
[^c19781021]: Words in [Sch. 4 para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/10/1/a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [39(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/39/2/a)
[^c19781041]: Words in [Sch. 4 para. 10(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/10/1/b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [39(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/39/2/b)
[^c13616251]: Finance Act 1986 Sch. 19, para. 38(1),*with effect from* 18*March* 1986.*Originally* “under the appropriate Table”.
[^c13616261]: Finance Act 1986 Sch. 19, para. 38(2),*with effect from* 18*March* 1986.
[^c13616291]: Finance Act 1986 Sch. 19, para. 38(3),*with effect from* 18*March* 1986.*Originally* “ten years”.
[^c13616301]: Finance Act 1986 Sch. 19, para. 38(4),*with effect from* 18*March* 1986.*Originally* “(9) For the purposes of sub-paragraph (1) above the appropriate Table is the second Table in Schedule 1 to this Act, and for the purposes of sub-paragraphs (2) and (3) above it is (if the settlement was made on death) the first Table in that Schedule and (if not) the second.”
[^c19781061]: Words in [Sch. 4 para. 15A(4)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/15A/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [39(3)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/39/3/a)
[^c19781081]: Words in [Sch. 4 para. 15A(4)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/15A/4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [39(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/39/3/b)
[^c19781101]: Words in [Sch. 4 para. 15A(4)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/15A/4) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [39(3)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/39/3/c)
[^c13616311]: Finance Act 1987 Sch. 9, para. 3,*where the occasion of the charge or potential charge to tax under para.*8*above falls on or after* 17*March* 1987.
[^c13616101]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13616331]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616341]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616351]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616361]: [1975 c.7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616321]: *By* Finance Act 1985 s. 95,*the functions of the Treasury were transferred to the Commissioners of Inland Revenue* (*“the Board”*).
[^c13616371]: *See* Finance Act 1986 s. 100(1)*and* (2)—*for any liability to tax arising on and after* 25*July* 1986*any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.*
[^c13616381]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616391]: [1894 c. 30](https://www.legislation.gov.uk/ukpga/1894/30).
[^c13616401]: [1930 c. 28](https://www.legislation.gov.uk/ukpga/1930/28).
[^c13616411]: [1950 c. 15](https://www.legislation.gov.uk/ukpga/1950/15).
[^c13616421]: Finance Act 1985 Sch. 26, para. 13,*in relation to events occurring after* 18*March* 1985.*Originally* “(a) if there has been no conditionally exempt transfer of the property on death, either tax shall be chargeable under section 32 of this Act or estate duty shall be chargeable under those provisions as the Board may elect, and (b) if there has been such a conditionally exempt transfer, there shall be a charge under that section and not under those provisions;”
[^c13616431]: Finance Act 1986 Sch. 19, para. 39,*with effect from* 18*March* 1986.
[^c13616441]: [1931 c. 24 (N.I.)](https://www.legislation.gov.uk/apni/1931/24).
[^c13616451]: [S.I. 1972/1100](https://www.legislation.gov.uk/uksi/1972/1100)
[^c13616471]: [1976 c. 40](https://www.legislation.gov.uk/ukpga/1976/40).
[^c13616481]: *Repealed by* Finance Act 1986 Sch. 19, para. 25,*where the donee's transfer is made on or after* 18*March* 1986.
[^c13616461]: [Schedule 7](https://www.legislation.gov.uk/ukpga/1984/51/schedule/7)*as originally enacted in the Capital Transfer Tax Act* 1984,*in relation to capital transfer tax.*
[^c13616511]: [Sch. 8 para. 1](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/1) repealed (13.10.2003) by [2002 c. 9](https://www.legislation.gov.uk/ukpga/2002/9), [ss. 135](https://www.legislation.gov.uk/ukpga/2002/9/section/135), [136(2)](https://www.legislation.gov.uk/ukpga/2002/9/section/136/2), [Sch. 13](https://www.legislation.gov.uk/ukpga/2002/9/schedule/13) (with [s. 129](https://www.legislation.gov.uk/ukpga/2002/9/section/129), [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/2002/9/schedule/12/paragraph/1)); [S.I. 2003/1725](https://www.legislation.gov.uk/uksi/2003/1725), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/1725/article/2/1)
[^c13616521]: [1947 c. 44](https://www.legislation.gov.uk/ukpga/1947/44).
[^c13616531]: [1972 c. 61](https://www.legislation.gov.uk/ukpga/1972/61).
[^c13616541]: [1975 c. 7](https://www.legislation.gov.uk/ukpga/1975/7).
[^c13616551]: *Repealed by* Finance Act 1985 s. 93*and* Sch. 27, Part X,*in relation to disposals on or after* 19*March* 1985.
[^c13616561]: [1977 c.36](https://www.legislation.gov.uk/ukpga/1977/36).
[^c13616581]: [Sch. 8 paras. 9-12](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/9) repealed (6.3.1992 with effects as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [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)).
[^c13616591]: [Sch. 8 paras. 9-12](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/9) repealed (6.3.1992 with effects as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [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)).
[^c13616601]: [Sch. 8 paras. 9-12](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/9) repealed (6.3.1992 with effects as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [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)).
[^c13616621]: [Sch. 8 paras. 9-12](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/9) repealed (6.3.1992 with effects as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [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)).
[^c13616631]: 1980. c.17.
[^c13616641]: [1980 c.48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c13616651]: [1980 c. 48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c13616661]: [1981 c. 54](https://www.legislation.gov.uk/ukpga/1981/54).
[^c13616671]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13616681]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c13616701]: [Sch. 8 para. 23](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/23) repealed (6.3.1992 with effects as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [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)).
[^c13616711]: [1983 c. 55](https://www.legislation.gov.uk/ukpga/1983/55).
[^c13616731]: [Sch. 8 para. 25](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/25) repealed (1.10.1992) by [S.I. 1992/811 (N.I. 7)](https://www.legislation.gov.uk/nisi/1992/811), [art. 52](https://www.legislation.gov.uk/nisi/1992/811/article/52), [Sch.2](https://www.legislation.gov.uk/nisi/1992/811/schedule/2); [S.R. 1992/393](https://www.legislation.gov.uk/nisr/1992/393), [art. 3](https://www.legislation.gov.uk/nisr/1992/393/article/3),Sch.
[^c13616491]: [Schedule 8](https://www.legislation.gov.uk/ukpga/1984/51/schedule/8)*as originally enacted in the Capital Transfer Tax Act* 1984,*in relation to capital transfer tax.*
[^c21410011]: [Sch. 9](https://www.legislation.gov.uk/ukpga/1984/51/schedule/9): words substituted (1.10.2009) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [ss. 59](https://www.legislation.gov.uk/ukpga/2005/4/section/59), [148](https://www.legislation.gov.uk/ukpga/2005/4/section/148), [Sch. 11 para. 1(2)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/11/paragraph/1/2); [S.I. 2009/1604](https://www.legislation.gov.uk/uksi/2009/1604), [art. 2](https://www.legislation.gov.uk/uksi/2009/1604/article/2)
[^c13608611]: Finance Act 1986 Sch. 19 para. 15,*with effect from* 18*March* 1986*and repealed by* Finance (No.2) Act 1987 s. 96(5)*and* Sch. 9 Part III,*with effect from* 17*March* 1987.
[^c19474371]: Words in [s. 151(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/151/2) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 3](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/3)
[^c19484681]: [S. 151A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/151A/2) substituted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 20(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/20/2)
[^c19484701]: Words in [s. 151A(3)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/151A/3/a) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 20(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/20/3)
[^c19484721]: [S. 151A(4A)-(4C)](https://www.legislation.gov.uk/ukpga/1984/51/section/151A/4A) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 20(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/20/4)
[^c19484751]: Words in [s. 151A(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/151A/5) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 20(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/20/5)
[^c19484821]: [S. 151A(6)(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/151A/6/7) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 20(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/20/6)
[^c21422751]: Words in [s. 151A(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/151A/2) substituted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 7(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/7/2)
[^c21422791]: Words in [s. 151A(4B)](https://www.legislation.gov.uk/ukpga/1984/51/section/151A/4B) substituted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 7(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/7/3/a)
[^c21422831]: Words in [s. 151A(4B)](https://www.legislation.gov.uk/ukpga/1984/51/section/151A/4B) substituted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 7(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/7/3/b)
[^c19484841]: Words in [s. 151B(1)(b)](https://www.legislation.gov.uk/ukpga/1984/51/section/151B/1/b) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 21(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/21/2)
[^c19484861]: [S. 151B(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/151B/5) omitted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by virtue of [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 21(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/21/3)
[^c19485251]: [S. 151C(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/151C/2) substituted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/23/2)
[^c19485271]: Words in [s. 151C(3)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/151C/3/a) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/19/paragraph/29/8) of the amending Act) by Finance Act (c. 11), s. 69, {Sch. 19 para. 23(3)}
[^c19485321]: [S. 151C(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1984/51/section/151C/3A) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 23(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/23/4)
[^c19485381]: Word in [s. 151C(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/151C/4) repealed (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 19 para. 23(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/23/5), [Sch. 27 Pt. 3(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/3/1)
[^c19485421]: Words in [s. 151C(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/151C/4) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 23(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/23/5)
[^c21422371]: Words in [s. 151C(3B)](https://www.legislation.gov.uk/ukpga/1984/51/section/151C/3B) substituted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 9(2)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/9/2/a)
[^c21422431]: Words in [s. 151C(3B)](https://www.legislation.gov.uk/ukpga/1984/51/section/151C/3B) substituted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 9(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/9/2/b)
[^c21422451]: [S. 151C(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/151C/4): definition of "dependants' alternatively secured pension" inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 9(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/9/3)
[^c21422491]: [S. 151C(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/151C/4): words in definition of "dependants' alternatively secured pension fund" substituted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 9(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/9/3)
[^c21422471]: [S. 151C(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/151C/4): definition of "dependants' unsecured prnsion" inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 9(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/9/3)
[^c21411341]: Words in [s. 151BA(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/151BA/1) substituted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 8(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/8/2)
[^c21411361]: [S. 151BA(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/151BA/2) omitted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 8(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/8/3)
[^c21411381]: Words in [s. 151BA(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/151BA/3) substituted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 8(4)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/8/4/a)
[^c21411421]: Words in [s. 151BA(3)](https://www.legislation.gov.uk/ukpga/1984/51/section/151BA/3) substituted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 8(4)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/8/4/b)
[^c21411441]: Words in [s. 151BA(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/151BA/5) substituted (with effect as mentioned in [Sch. 4 para. 9(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/9/2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 4 para. 4(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/4/2)
[^c21411461]: [S. 151BA(6)(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/151BA/6/7) inserted (with effect as mentioned in [Sch. 4 para. 9(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/9/2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 4 para. 4(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/4/3)
[^c21411481]: [S. 151BA(8)-(12)](https://www.legislation.gov.uk/ukpga/1984/51/section/151BA/8) inserted (with effect as mentioned in [Sch. 4 para. 9(1)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/9/1) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 4 para. 4(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/4/4)
[^c19474521]: Words in [s. 200(1)](https://www.legislation.gov.uk/ukpga/1984/51/section/200/1) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 5(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/5/2)
[^c19474601]: Words in [s. 216(3)(a)](https://www.legislation.gov.uk/ukpga/1984/51/section/216/3/a) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 7(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/7/3)
[^c19474621]: Words in [s. 216(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/216/4) inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 7(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/7/4)
[^c19485841]: Words in [s. 216(6)(ac)](https://www.legislation.gov.uk/ukpga/1984/51/section/216/6/ac) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 24(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/24/a)
[^c19485861]: Words in [s. 216(6)(ac)](https://www.legislation.gov.uk/ukpga/1984/51/section/216/6/ac) inserted (with effect as mentioned in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 24(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/24/b)
[^c21413101]: Words in [s. 216(1)(bca)](https://www.legislation.gov.uk/ukpga/1984/51/section/216/1/bca) inserted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 12(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/12/2)
[^c21413131]: Words in [s. 216(6)(ac)](https://www.legislation.gov.uk/ukpga/1984/51/section/216/6/ac) inserted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 12(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/12/3)
[^c21413151]: Words in [s. 216(7)](https://www.legislation.gov.uk/ukpga/1984/51/section/216/7) substituted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 12(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/12/4)
[^c19474661]: Words in [s. 226(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/226/4) substituted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 8](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/8)
[^c19485941]: Words in [s. 226(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/226/4) inserted (with effect as stated in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 25](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/25)
[^c21418801]: Words in [s. 226(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/226/4) substituted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 13](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/13)
[^c19474741]: Words in [s. 233(1)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/233/1/c) substituted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 9](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/9)
[^c19486001]: Words in [s. 233(1)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/233/1/c) inserted (with effect as stated in [Sch. 19 para. 29(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/29/8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 69](https://www.legislation.gov.uk/ukpga/2007/11/section/69), [Sch. 19 para. 26](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/26)
[^c21424271]: Words in [s. 233(1)(c)](https://www.legislation.gov.uk/ukpga/1984/51/section/233/1/c) substituted (with effect as mentioned in [Sch. 28 para. 15(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/15/3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 91](https://www.legislation.gov.uk/ukpga/2008/9/section/91), [Sch. 28 para. 14](https://www.legislation.gov.uk/ukpga/2008/9/schedule/28/paragraph/14)
[^M_F_101c616b-e394-4917-9d6a-f0ee341478dc]: Words in s. 12 sidenote substituted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 2](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/2)
[^M_F_f0db88ce-60ba-4b17-c2c0-f0e5b6672118]: Table in Sch. 1 substituted (with application to any chargeable transfer made on or after 6.4.2009) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 155(1)(b)(2)(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/155/1/b/2/4); and that substitution continued (with effect in relation to chargeable transfers made on or after 6.4.2010) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 8](https://www.legislation.gov.uk/ukpga/2010/13/section/8) (in place of the substitution by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 4](https://www.legislation.gov.uk/ukpga/2007/11/section/4))
[^M_F_f15594fc-a262-4ebb-8f3b-cca70795a6b5]: S. 158(1ZA)(1ZB) inserted (retrospectively and with application in accordance with s. 32(6)) by [Finance Act 2018 (c. 3)](https://www.legislation.gov.uk/ukpga/2018/3), [s. 32(3)(4)](https://www.legislation.gov.uk/ukpga/2018/3/section/32/3/4)
[^M_F_99b14244-5b6f-4ec4-bb73-bc712a0af53e]: Words in s. 12 sidenote substituted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 160](https://www.legislation.gov.uk/ukpga/2006/25/section/160), [Sch. 22 para. 2](https://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/2)
The National Gallery.
#### Commencement of settlement.
#### Ten-year anniversary.
The National Gallery.
#### Rate of ten-yearly charge.
#### Sections 71A and 71B: meaning of “bereaved minor”
#### Added property, etc.
#### Charge to tax on property to which section 71A applies
The British Museum.
@@ -10824,38 +10540,38 @@
#### Gifts to charities.
#### Initial interest of settlor or spouse or civil partner.
#### Transfers where participators are trustees.
#### Relevant business property.
#### Variation of undertakings.
#### Effect of alterations of capital, etc
#### The relief.
The National Gallery.
#### Scotland; legitim. etc.
#### Voidable transfers.
#### Effect of conclusions of review
#### Interest on instalments.
#### Failure to provide information etc.
The British Museum.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Dependant dying with other pension fund
#### Dependant dying with other pension fund
#### Cash options.
The British Museum.
#### Effect of conclusions of review
#### Interest on instalments.
The British Museum.
#### Failure to provide information etc.
The National Gallery.
#### Interest on instalments.
The British Museum.
#### Failure to provide information etc.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The National Gallery.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The National Gallery.
2011-06-16
Inheritance Tax Act 1984
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Inheritance Tax Act 1984
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Inheritance Tax Act 1984
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Inheritance Tax Act 1984
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Inheritance Tax Act 1984
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Inheritance Tax Act 1984
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Inheritance Tax Act 1984
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Inheritance Tax Act 1984
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Inheritance Tax Act 1984
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Inheritance Tax Act 1984
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Inheritance Tax Act 1984
2004-12-31
Inheritance Tax Act 1984
2004-11-01
Inheritance Tax Act 1984
2004-07-22
Inheritance Tax Act 1984
2004-03-17
Inheritance Tax Act 1984
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Inheritance Tax Act 1984
2003-10-13
Inheritance Tax Act 1984
2003-07-10
Inheritance Tax Act 1984
2003-04-06
Inheritance Tax Act 1984
2003-03-27
Inheritance Tax Act 1984
2002-10-16
Inheritance Tax Act 1984
2002-07-24
Inheritance Tax Act 1984
2001-01-30
Inheritance Tax Act 1984
1995-05-01
Inheritance Tax Act 1984
1994-09-01
Inheritance Tax Act 1984
1993-03-20
Inheritance Tax Act 1984
1984-07-31
Inheritance Tax Act 1984
original version
Text at this date