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
2011-06-16
Inheritance Tax Act 1984
2010-04-08
Inheritance Tax Act 1984
2010-04-01
Inheritance Tax Act 1984
2010-01-12
Inheritance Tax Act 1984
2010-01-01
Inheritance Tax Act 1984
2009-12-01
Inheritance Tax Act 1984
2009-10-31
Inheritance Tax Act 1984
2009-10-01
Inheritance Tax Act 1984
Changes on 2009-10-01
@@ -336,7 +336,7 @@
- “*ordinary shares*” means shares which carry either—a right to dividends not restricted to dividends at a fixed rate, ora right to conversion into shares carrying such a right as is mentioned in paragraph (a) above,
- “*subsidiary*” has the meaning given by section 736 of the Companies Act 1985;
- “*subsidiary*” has the meaning given by section 1159 of and Schedule 6 to the Companies Act 2006;
and references in subsections (2) and (3) above to a participator in a company shall, in the case of a company which is not a close company, be construed as references to a person who would be a participator in the company if it were a close company.
@@ -2620,7 +2620,7 @@
- (b) references to the transferor include references to the trustees of the settlement concerned.
- (2) For the purposes of this Chapter a company and all its subsidiaries are members of a group, and “*holding company*” and “*subsidiary*” have the meaning given by section 736 of the Companies Act 1985
- (2) For the purposes of this Chapter a company and all its subsidiaries are members of a group, and “*holding company*” and “*subsidiary*” have the meaning given by section 1159 of and Schedule 6 to the Companies Act 2006
- (3) In this Chapter “*business*” includes a business carried on in the exercise of a profession or vocation, but does not include a business carried on otherwise than for gain.
@@ -5286,7 +5286,7 @@
- (a) any company whose business consists wholly or mainly of one or more of the following, that is to say, dealing in securities, stocks or shares, land or buildings, or making or holding investments;
- (b) any company whose business consists wholly or mainly in being a holding company (as defined in section 736 of the Companies Act 1985) of one or more companies not falling within paragraph (a) above;
- (b) any company whose business consists wholly or mainly in being a holding company (as defined in section 1159 of and Schedule 6 to the Companies Act 2006) of one or more companies not falling within paragraph (a) above;
- (c) any company whose business is wholly that of a market maker or is that of a discount house and (in either case) is carried on in the United Kingdom.
@@ -6862,7 +6862,7 @@
## SCHEDULE 9
#### Chargeable transfers and exempt transfers.
#### Charge on transfers.
##### 3A
@@ -7574,7 +7574,7 @@
- (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
@@ -8028,7 +8028,7 @@
- (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.
#### Gifts to political parties.
##### 109A
@@ -8382,7 +8382,7 @@
$$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
@@ -8732,7 +8732,7 @@
- (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
@@ -8966,10 +8966,14 @@
## Editorial notes
[^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.
[^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.
[^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.
@@ -8978,711 +8982,1735 @@
[^c13606521]: Act wholly in force at 1.1.1985 see s. 274(1).
[^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)
[^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)
[^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)
[^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)
[^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”.
[^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)
[^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)
[^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)
[^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.
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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).
[^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)
[^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)
[^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”.
[^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).
[^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.
[^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.*
[^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.
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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).
[^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)).
[^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)
[^c13606571]: [Finance Act 1987 (No. 2)](https://www.legislation.gov.uk/ukcm/1987/2) s. 96(2)(c),*in relation to transfers of value made on or after* 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”.
[^c13607371]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^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).
[^c13610021]: *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* “234(3) of the Taxes Act”.
[^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”.
[^c13610341]: *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* “Chapter III of Part XI of the Taxes Act”.
[^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.
[^c13610381]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6)
[^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.*
[^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)
[^c13612731]: [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* “VII of Part II of the Finance Act 1984”.
[^c13612741]: [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* “92(3)”.
[^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)
[^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)
[^c13613431]: [S. 219](https://www.legislation.gov.uk/ukpga/1984/51/section/219) modified (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 147(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/147/2)
@@ -9690,1073 +10718,53 @@
[^c13613451]: *See* Finance Act 1990 s. 125(3)(4)(6).
[^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)
[^c21411161]: Words in [s. 219(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/219/1A) 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), [arts. 1](https://www.legislation.gov.uk/uksi/2009/56/article/1), [3](https://www.legislation.gov.uk/uksi/2009/56/article/3), [Sch. 1 para. 112(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/112/a)
[^c21411181]: Words in [s. 219(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/219/1A) 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), [arts. 1](https://www.legislation.gov.uk/uksi/2009/56/article/1), [3](https://www.legislation.gov.uk/uksi/2009/56/article/3), [Sch. 1 para. 112(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/112/b)
[^c13613491]: Words in [s. 220(2)](https://www.legislation.gov.uk/ukpga/1984/51/section/220/2) repealed (5.11.1993) by [1993 c. 50](https://www.legislation.gov.uk/ukpga/1993/50), [s. 1(1)](https://www.legislation.gov.uk/ukpga/1993/50/section/1/1), [Sch. 1 Pt. XIV](https://www.legislation.gov.uk/ukpga/1993/50/schedule/1/part/XIV) Gp. 2.
[^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”.
[^c13614371]: [1985 c.6](https://www.legislation.gov.uk/ukpga/1985/6).
[^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)
[^c21416371]: Word in [s. 219B(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/219B/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. 113(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/113/2/a)
[^c22550181]: Words in [s. 219B(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/219B/4) 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. 113(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/113/2/b)
[^c21416411]: Words in [s. 219B(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/219B/5) 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. 113(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/113/3)
[^c21416441]: Words in [s. 219B(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/219B/6) 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. 113(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/113/4)
[^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)
[^c13614761]: Words in [s. 245A(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/4) 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)
[^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)
[^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)
[^c19468111]: Words in [s. 245A(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/5) inserted (with effect as mentioned in [s. 295(8)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/8) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 295(3)(b)(i)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/3/b/i)
[^c19468131]: Words in [s. 245A(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/245A/5) inserted (with effect as mentioned in [s. 295(8)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/8) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 295(3)(b)(ii)](https://www.legislation.gov.uk/ukpga/2004/12/section/295/3/b/ii)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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))
[^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)
[^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)
[^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)
[^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)
[^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)
[^c21411161]: Words in [s. 219(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/219/1A) 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), [arts. 1](https://www.legislation.gov.uk/uksi/2009/56/article/1), [3](https://www.legislation.gov.uk/uksi/2009/56/article/3), [Sch. 1 para. 112(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/112/a)
[^c21411181]: Words in [s. 219(1A)](https://www.legislation.gov.uk/ukpga/1984/51/section/219/1A) 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), [arts. 1](https://www.legislation.gov.uk/uksi/2009/56/article/1), [3](https://www.legislation.gov.uk/uksi/2009/56/article/3), [Sch. 1 para. 112(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/112/b)
[^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)
[^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)
[^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)
[^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)
[^c21416371]: Word in [s. 219B(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/219B/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. 113(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/113/2/a)
[^c21416411]: Words in [s. 219B(5)](https://www.legislation.gov.uk/ukpga/1984/51/section/219B/5) 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. 113(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/113/3)
[^c21416441]: Words in [s. 219B(6)](https://www.legislation.gov.uk/ukpga/1984/51/section/219B/6) 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. 113(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/113/4)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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)
[^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))
[^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)
[^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)
[^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)
[^c22550181]: Words in [s. 219B(4)](https://www.legislation.gov.uk/ukpga/1984/51/section/219B/4) 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. 113(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/113/2/b)
[^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)
[^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))
[^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))
[^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)
[^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)
[^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)
The National Gallery.
#### Commencement of settlement.
#### Ten-year anniversary.
The National Gallery.
#### Rate of ten-yearly charge.
#### Variation of undertakings.
#### Added property, etc.
#### Initial interest of settlor or spouse or civil partner.
The British Museum.
@@ -10764,30 +10772,30 @@
#### Gifts to charities.
#### Effect of alterations of capital, etc
#### The relief.
#### Transfers where participators are trustees.
#### Relevant business property.
#### Voidable transfers.
The National Gallery.
#### Dependant dying with other pension fund
#### Dependant dying with other pension fund
#### Cash options.
#### Effect of conclusions of review
#### Interest on instalments.
The British Museum.
#### Failure to provide information etc.
The National Gallery.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The National Gallery.
#### Dependant dying with other pension fund
#### Unauthorised payment where person dies over 75 with pension or annuity
#### Overseas pensions.
#### Notifying appeal to tribunal after review concluded
#### Interest on overpaid tax.
The British Museum.
#### Failure to provide information etc.
The National Gallery.
#### Provision of incorrect information.
The British Museum.
2009-07-21
Inheritance Tax Act 1984
2009-06-01
Inheritance Tax Act 1984
2009-04-06
Inheritance Tax Act 1984
2009-04-01
Inheritance Tax Act 1984
2009-03-28
Inheritance Tax Act 1984
2008-07-21
Inheritance Tax Act 1984
2008-04-06
Inheritance Tax Act 1984
2008-04-01
Inheritance Tax Act 1984
2007-10-09
Inheritance Tax Act 1984
2007-07-19
Inheritance Tax Act 1984
2007-04-06
Inheritance Tax Act 1984
2006-10-01
Inheritance Tax Act 1984
2006-07-19
Inheritance Tax Act 1984
2006-05-02
Inheritance Tax Act 1984
2006-04-06
Inheritance Tax Act 1984
2006-04-03
Inheritance Tax Act 1984
2006-03-22
Inheritance Tax Act 1984
2005-12-05
Inheritance Tax Act 1984
2005-04-07
Inheritance Tax Act 1984
2005-04-06
Inheritance Tax Act 1984
2005-03-16
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
2003-12-01
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