Finance Act 1986

[^c13534611]: Sch. 6 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 para. 9 and subject to an amendment by 1994 c. 22, s. 63, Sch. 3 para. 21)

[^c13534811]: Schs. 7, 8, 9 Pt. I paras. 1–21, Pt. II para. 23, Schs. 10–12, 17, 18 paras. 1–6, 9(1)(a)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c13534821]: Schs. 7, 8, 9 Pt. I paras. 1–21, Pt. II para. 23, Schs. 10–12, 17, 18 paras. 1–6, 9(1)(a)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c13534831]: 1970 c. 9.

[^c13534841]: Schs. 7, 8, 9 Pt. I paras. 1–21, Pt. II para. 23, Schs. 10–12, 17, 18 paras. 1–6, 9(1)(a)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c13534851]: Schs. 7, 8, 9 Pt. I paras. 1–21, Pt. II para. 23, Schs. 10–12, 17, 18 paras. 1–6, 9(1)(a)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c13534861]: Schs. 13–16 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4), Sch. 2

[^c13534871]: Schs. 7, 8, 9 Pt. I paras. 1–21, Pt. II para. 23, Schs. 10–12, 17, 18 paras. 1–6, 9(1)(a)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c13534881]: Schs. 7, 8, 9 Pt. I paras. 1–21, Pt. II para. 23, Schs. 10–12, 17, 18 paras. 1–6, 9(1)(a)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c13534901]: Sch. 18 para. 7 repealed (19.3.1997 with effect as mentioned in Sch. 10 para. 16, Sch. 18 Pt. VI(10) Note 1 of the amending Act) by 1997 c. 16, ss. 76, 113, Sch. 10 Pt. II para. 15, Sch. 18 Pt. VI(10); S.I. 1997/991, art. 2

[^c13535001]: Sch. 18 para. 9 repealed (19.3.1997 with effect as mentioned in Sch. 10 para. 16, Sch. 18 Pt. VI(10) Note 1 of the amending Act) by 1997 c. 16, ss. 76, 113, Sch. 10 Pt. II para. 15, Sch. 18 Pt. VI(10); S.I. 1997/991, art. 2

[^c13535011]: Sch. 19 Pt. I para. 3(2) repealed by Finance Act 1988 (c. 39, SIF 65), s. 148, Sch. 14 Pt. X

[^c13535021]: Repealed by Finance Act 1987 (No. 2) (c. 51, SIF 63:1), s. 96(4)(5) respectively and Sch. 9, Part III in relation to transfers of value made on or after 17 March 1987.

[^c13535031]: Repealed by Finance Act 1987 (No. 2) (c. 51, SIF 63:1), s. 96(4)(5) respectively and Sch. 9, Part III in relation to transfers of value made on or after 17 March 1987.

[^c13535041]: Repealed by Finance Act 1989 (c.26, SIF 63:1, 2), s. 187 and Sch. 17, Part X and S.I. 1989 No. 1298 with effect from 18 August 1989.

[^c13535051]: 1975 c. 7.

[^c13535121]: Words substituted by Finance Act 1987 (c. 16, SIF 63:1), Sch. 8, para. 18(2), with effect from 17 March 1987.

[^c13535131]: Words repealed by Finance Act 1987 (c. 16, SIF 63:1),s. 58 and Sch. 8, para. 18(2), with effect from 17 March 1987.

[^c13535141]: Para. 8(1A) inserted by Finance Act 1987 (c. 16, SIF 63:1), Sch. 8, para. 18(3), with effect from 17 March 1987.

[^c13535151]: Words in Sch. 20 para. 8(1A)(a) substituted (in relation to transfers of value made on or after 10.3.1992) by Finance (No. 2) Act 1992 (c. 48), s. 73, Sch. 14 paras.7, 8, 9.

[^c13535161]: Words substituted by Finance Act 1987 (c. 16, SIF 63:1), Sch. 8, para. 18(4), with effect from 17 March 1987.

[^c13535171]: Words substituted by Finance Act 1987 (c. 16, SIF 63:1), Sch. 8, para. 18(5)(a), with effect from 17 March 1987.

[^c13535181]: Words substituted by Finance Act 1987 (c. 16, SIF 63:1), Sch. 8, para. 18(5)(b), with effect from 17 March 1987.

[^c13535201]: Words in Sch. 21 para. 5(1) inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 74, Sch. 15 para.9.

[^c13535191]: 1982 c. 39.

[^c13535231]: Sch. 22 paras. 1, 4–8 repealed by Finance Act 1989 (c.26, SIF 96), s. 187, Sch. 17 Pt. XI

[^c13535241]: Sch. 22 paras. 1, 4–8 repealed by Finance Act 1989 (c.26, SIF 96), s. 187, Sch. 17 Pt. XI

[^c13535221]: 1981 c. 68.

[^c13535251]: 1981 c. 68.

[^c13535211]: Sch. 22 repealed (prosp. as mentioned in S.I. 1990/2347, art. 3(3)) by Broadcasting Act 1990 (c.42, SIF 96), ss. 134, 203(3), 204(2), Sch. 12 Pt. II para. 1, Sch. 21

[^c13535261]: By S.I. 1989/291 it is provided that the repeals made under Pt. IX(4) of Schedule 23 have effect on 20.3.1989

[^c13535281]: Cited genreally in this volume as the Inheritance Tax Act 1984–see 1986 s. 100(1).

[^c13535271]: Cited genreally in this volume as the Inheritance Tax Act 1984–see 1986 s. 100(1).

[^c13534291]: 1971 c. 10.

[^c13534301]: Words in Sch. 2 Pt. I para. 4(5)(a) repealed (3.5.1994) by 1994 c. 9, s. 258, Sch. 26 Pt. I(3)

[^c13534311]: Sch. 2 Pt. I para. 4(5)(c) repealed (3.5.1994) by 1994 c. 9, s. 258, Sch. 26 Pt. I(3)

[^c13534321]: Sch. 2 Pt. I para. 4(7)(b) repealed (3.5.1994) by 1994 c. 9, s. 258, Sch. 26 Pt. I(3)

[^c13534671]: Words in Sch. 6 para. 2(1)(2) repealed (27.7.1993) by 1993 c. 34, s. 213, Sch. 23 Pt. II.

[^c13534691]: Table A in Sch. 6 para. 2 substituted (in relation to a taxable person from the beginning of the first of his prescribed accounting periods which begins after 5.4.1994) by S.I. 1993/2952, art.2.

[^c13534711]: Sch. 6 para. 3 and Table B set out after that paragraph repealed (with effect in relation to any case where the prescribed accounting period begins after 5.4.1993) by 1993 c. 34, ss. 43(1), 213, Sch. 23 Pt.II.

[^c13534761]: Sch. 6 para. 4 amended (27.7.1993) by 1993 c. 34, s. 43(3).

[^c13534771]: Sch. 6 para. 5(1)(a)(b) modified (27.7.1993) by 1993 c. 34, s. 43(2)(a)(b).

[^c13534781]: Sch. 6 para. 6 modified (27.7.1993) by 1993 c. 34, s. 43(2)(c)(d).

[^c13534791]: 1971 c. 10.

[^c13534801]: 1972 c. 10.(N.I.).

[^key-231acac2f9b105f7d43c6b6533973a85]: S. 102(5A)-(5C) inserted (with effect in accordance with s. 185(4) of the amending Act) by Finance Act 2003 (c. 14), s. 185(3)

[^key-a1f0a9a380c89bf2f4dc28727d079062]: Words in s. 102(5)(a) inserted (with effect in accordance with s. 185(4) of the amending Act) by Finance Act 2003 (c. 14), s. 185(2)

[^key-a9444b14460a46db86ad23ea0b540f44]: Words in s. 66(2) substituted (with effect in accordance with s. 195(12) of the amending Act) by Finance Act 2003 (c. 14), Sch. 40 para. 2(a)(i)

[^key-3fac2772fc4a31ef31e6ee0dc9ce0cfb]: Words in s. 66(2) inserted (with effect in accordance with s. 195(12) of the amending Act) by Finance Act 2003 (c. 14), Sch. 40 para. 2(a)(iii)

[^key-22fd37c74cc4c3776496f6078b45e0a3]: S. 90(7A) inserted (with effect in accordance with s. 195(12) of the amending Act and with effect 1.12.2003) by Finance Act 2003 (c. 14), Sch. 40 para. 3; S.I. 2003/3077, art. 2

[^key-8f26944c80536d638338ac92eb565b65]: S. 92(1C)(1D) inserted (with effect in accordance with s. 195(12) of the amending Act and with effect 1.12.2003) by Finance Act 2003 (c. 14), Sch. 40 para. 4(2); S.I. 2003/3077, art. 2

[^key-5cdddf9c7045e23d3d6f7dbb7e85abf5]: Words in s. 92(2) inserted (with effect in accordance with s. 195(12) of the amending Act and with effect 1.12.2003) by Finance Act 2003 (c. 14), Sch. 40 para. 4(3); S.I. 2003/3077, art. 2

[^key-f34fe9a68993e5164576611bc215f3aa]: S. 92(1B) substituted (1.12.2003) by The Stamp Duty and Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2868), regs. 1, 4

[^key-ed9b43c2a14941fe5784496146f10f80]: S. 99(5)(5ZA) substituted for s. 99(5) (1.12.2003) by The Stamp Duty and Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2868), regs. 1, 5(2)

[^key-97bb98d7bbd4a2ba56180de76e739b5d]: Word in s. 99(5B)(a)(i) omitted (1.12.2003) by virtue of The Stamp Duty and Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2868), regs. 1, 5(3)

[^key-f39563562fd5e12008b66c329148d7e8]: S. 99(5B)(a)(ia) inserted (1.12.2003) by The Stamp Duty and Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2868), regs. 1, 5(3)

[^key-f6db16db52756f553fc09ae47e1de90f]: Pt. 5 modified (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 15 para. 21(2)(b)(i)

[^key-3fa271f26174bb75e7765a27e14ba88d]: S. 102(3)(4) applied (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 15 para. 21(2)(b)(ii)

[^key-e251d1b490cedca2123fcc7a1789b152]: Pt. 5 modified (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 15 para. 22(2)(b)(i)

[^key-33179faf93c5141dc5f7701a06d0aaf3]: S. 102(3)(4) applied (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 15 para. 22(2)(b)(ii)

[^key-d637cc5c1076eea9e7e7b0338cb556f6]: S. 80A extended (12.10.2004) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004 (S.I. 2004/2421), art. 1, reg. 2

[^key-4fa6e1acc54fad37cefa7f38f750104a]: S. 80C extended (12.10.2004) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004 (S.I. 2004/2421), art. 1, reg. 2

[^key-6ef173e6e662dcb786bae42aa566a7ef]: S. 88A extended (12.10.2004) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004 (S.I. 2004/2421), art. 1, reg. 2

[^key-d30bc3a141dd0afcf0ac0cf01ce49f33]: S. 89AA extended (12.10.2004) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004 (S.I. 2004/2421), art. 1, reg. 2

[^key-79482b8d1bc50bbe76bab22708be05cf]: S. 90(1A)(c) and word inserted (with application in accordance with s. 97(5) of the amending Act) by Finance Act 2005 (c. 7), s. 97(2)

[^key-95d55a6e76679ff7f6db7b45db40acb5]: S. 80A: power to extend conferred (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 50(1)-(4)

[^key-072bf94a42718a67f74232451463052c]: S. 80C: power to extend conferred (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 50(1)-(4)

[^key-1eccaab2d1e34e33c051f19e4503af5f]: S. 88A: power to extend conferred (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 50(1)-(4)

[^key-99d74bab5488eea56de60a68bb7e4939]: S. 89AA: power to extend conferred (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 50(1)-(4)

[^key-a1e3be1d455f4416c617e9723db83476]: Words in s. 90(3C)(a) inserted (with effect in accordance with s. 58(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 58(1)

[^key-31a159389bc27b5d0c289a251095be4c]: Words in s. 90(3E)(a) inserted (with effect in accordance with s. 58(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 58(2)

[^key-caa528f8e3be2f01a27892dd398d2114]: S. 99(4)(d) and word and (4A) added (with effect in accordance with s. 57(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 57(1)

[^key-a94e234f984abe63d0487958e5c73b73]: S. 80A extended (with modifications) (11.8.2005) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2005 (S.I. 2005/1990), regs. 1, 2-7

[^key-7ad46191bd40c92b2fb8ba4f86a27363]: S. 80C extended (with modifications) (11.8.2005) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2005 (S.I. 2005/1990), regs. 1, 2-7

[^key-2a5534481ad490e6bb61f8a4b166881e]: S. 88A extended (with modifications) (11.8.2005) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2005 (S.I. 2005/1990), regs. 1, 2-7

[^key-f81d6e02fc8057f53855b13f48a3916a]: S. 89AA extended (with modifications) (11.8.2005) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2005 (S.I. 2005/1990), regs. 1, 2-7

[^key-b5ec9bcdb071b33d546bc1d4463aa25d]: Words in s. 102(5)(a) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 44(2)(a)

[^key-a78b0dc12d323765e26baf38ef95271a]: Words in s. 102(5)(c) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 44(2)(b)

[^key-85fbf0ccb25417f5517ad3bb55950109]: Words in s. 102(5A)(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 44(3)

[^key-49abcf37836084dae77c7199e8ecd14e]: Words in s. 102A(2) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 45

[^key-f44ef83fa315fd612ae523c83c3c5a69]: Words in Sch. 20 para. 6(1)(b)(iv) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 46

[^key-b10ff9f74557e6d2924001d7c2619c5e]: Words in Sch. 20 para. 7(1) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 46

[^key-3f4b9bb9330af583df123ff84190ddbd]: Words in Sch. 20 para. 7(2) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 46

[^key-071cbefb10decf2bac76ef000d40a6f7]: S. 80A extended (16.2.2006) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2006 (S.I. 2006/139), regs. 1, 2(1)

[^key-d8e09467de193b0a587100515826c43d]: S. 80C extended (16.2.2006) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2006 (S.I. 2006/139), regs. 1, 2(1)

[^key-6b4401d6b549760559942e79ac0790f4]: S. 88A extended (16.2.2006) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2006 (S.I. 2006/139), regs. 1, 2(1)

[^key-50fe3e829a7e61d9906a149811f0001d]: S. 89AA extended (16.2.2006) by The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2006 (S.I. 2006/139), regs. 1, 2(1)

[^key-27912223c9853dc061446284f8f57820]: Sch. 20 para. 4A and cross-heading inserted (retrospective to 22.3.2006) by Finance Act 2006 (c. 25), Sch. 20 para. 33(3)(4) (with Sch. 20 para. 33(4))

[^key-4e848f43df28b042c9616edec4c3ebe9]: S. 102ZA inserted (retrospective to 22.3.2006) by Finance Act 2006 (c. 25), Sch. 20 para. 33(2)(4) (with Sch. 20 para. 33(4))

[^key-cad0ce2e59cfc2010e1048efbac5972e]: Words in s. 75(4) repealed (with effect in accordance with s. 169(5) of the amending Act) by Finance Act 2006 (c. 25), s. 169(2)(a), Sch. 26 Pt. 7(5)

[^key-a2b79918e7decd060efa87bac553807e]: Words in s. 75(5)(c) inserted (with effect in accordance with s. 169(5) of the amending Act) by Finance Act 2006 (c. 25), s. 169(2)(b)

[^key-81478ccfb258c96999b8ac6c622185a0]: S. 77(3)(a) repealed (with effect in accordance with s. 169(5) of the amending Act) by Finance Act 2006 (c. 25), s. 169(4)(a), Sch. 26 Pt. 7(5)

[^key-2a012a60105049055a2670f1862b9bea]: Words in s. 77(3)(g) inserted (with effect in accordance with s. 169(5) of the amending Act) by Finance Act 2006 (c. 25), s. 169(4)(b)

[^key-5507b7ba5e19c99f6aa47fa0de6ef89b]: Words in s. 77(3)(h) inserted (with effect in accordance with s. 169(5) of the amending Act) by Finance Act 2006 (c. 25), s. 169(4)(c)

[^key-274afe3969cc7ac5e871df45b1e4922a]: Sch. 5 para. 3(2) repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-f2890a148bb4b3390c462b9fbad3a65b]: S. 75(5A) inserted (with effect in accordance with s. 74(4) of the amending Act) by Finance Act 2007 (c. 11), s. 74(1)

[^key-6778cd15068faf8d6909d6d378fc1a65]: S. 77(3A) inserted (with effect in accordance with s. 74(4) of the amending Act) by Finance Act 2007 (c. 11), s. 74(2)

[^key-28e2cc5da3479f957443b99c5f76f21a]: S. 80A(1)-(2C) substituted for s. 80A(1)-(3) (with effect in accordance with Sch. 21 para. 1(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 1(2)

[^key-d3300a06d8912fa9d3e5dab5876f5276]: S. 80A(6A) inserted (with effect in accordance with Sch. 21 para. 1(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 1(4)

[^key-edc761f02e2ea2e1bfe8884863f67385]: Words in s. 80A(6) inserted (with effect in accordance with Sch. 21 para. 1(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 1(3)(a)

[^key-3bf8f7885c07d91ca6b1a3dc1f581a60]: Words in s. 80A(6) substituted (with effect in accordance with Sch. 21 para. 1(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 1(3)(b)

[^key-af9014dd6dbe6dd87581feffbba207c5]: Words in s. 80A(6) substituted (with effect in accordance with Sch. 21 para. 1(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 1(3)(c)

[^key-40def24acea9f1d423a673aef625c250]: S. 80B(5A) inserted (with effect in accordance with Sch. 21 para. 2(6) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 2(4)

[^key-9a13ef63559b844bacb4969b7cc9970a]: Words in s. 80B(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 21 para. 2(2)(a)

[^key-3201f168d70d5ea6db713b4267f3ecf3]: Words in s. 80B(2) repealed (with effect in accordance with Sch. 21 para. 2(6) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 2(2)(b), Sch. 27 Pt. 4(2)

[^key-6ba5c674530d162863805885b5c18b72]: Words in s. 80B(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 21 para. 2(2)(c)

[^M_F_65e24375-20d0-4bfa-b2c8-168074ea46d5]: Words in s. 80B(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 21 para. 2(2)(c)

[^key-9cb91aee2c3734c58a42303dea94bb98]: Words in s. 80B(7) substituted (with effect in accordance with Sch. 21 para. 2(6) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 2(5)

[^key-21ddb24c947925ef130c91ece0f594c3]: S. 80C(2A) inserted (with effect in accordance with Sch. 21 para. 5(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 5(3)

[^key-7050144e5740dbc017cbc3c52e3e75c7]: Words in s. 80C(3) inserted (with effect in accordance with Sch. 21 para. 5(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 5(4)(a)

[^key-eee11c92b36a60d61f9bfea6b95a5f80]: Words in s. 80C(3) substituted (with effect in accordance with Sch. 21 para. 5(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 5(4)(b)

[^key-66247edf70c8d5659c137d20cc029ed0]: Words in s. 80C(3) inserted (with effect in accordance with Sch. 21 para. 5(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 5(4)(c)

[^key-6062c7b3578c0ee674d67f2a16525fa9]: Words in s. 80C(6) inserted (with effect in accordance with Sch. 21 para. 5(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 5(5)(a)

[^key-369076b09d7a1e5285d7628996064fbb]: Words in s. 80C(6) substituted (with effect in accordance with Sch. 21 para. 5(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 5(5)(b)

[^key-f80fb30912234bc357e55bb532a679ab]: Words in s. 80C(7) inserted (with effect in accordance with Sch. 21 para. 5(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 5(6)(a)

[^key-b71126f2398829f10b3146d264ec2abd]: Words in s. 80C(7) repealed (with effect in accordance with Sch. 21 para. 5(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 5(6)(b), Sch. 27 Pt. 4(2)

[^key-2cb0d55c418a8437e68558bc24c9f068]: Words in s. 80C(1) inserted (with effect in accordance with Sch. 21 para. 5(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 5(2)

[^key-b5dc8297bae6771c54e085356287f811]: S. 88A(1)-(2C) substituted for s. 88A(1)-(3) (with effect in accordance with Sch. 21 para. 3(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 3(2)

[^key-5056750b48618cc0fce2c778e41155fc]: S. 88A(6A) inserted (with effect in accordance with Sch. 21 para. 3(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 3(4)

[^key-62230a01a637aa83da46e78728f81307]: Words in s. 88A(6) inserted (with effect in accordance with Sch. 21 para. 3(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 3(3)(a)

[^key-bf35ef86f6dcdb2fd6b3414c4af3eea0]: Words in s. 88A(6) substituted (with effect in accordance with Sch. 21 para. 3(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 3(3)(b)

[^key-77abb68fa05c9198f0416f287953a492]: Words in s. 88A(6) substituted (with effect in accordance with Sch. 21 para. 3(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 3(3)(c)

[^key-5d67f38e590a5cf6e71da69c3192ac13]: S. 88B(3A) inserted (with effect in accordance with Sch. 21 para. 4(7) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 4(4)

[^key-0ffa63411b710af04a2ff67d7fa0bcfa]: Words in s. 88B(2) inserted (with effect in accordance with Sch. 21 para. 4(7) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 4(2)(a)

[^key-ca61213da698817ea7e460a730010a34]: Words in s. 88B(2) repealed (with effect in accordance with Sch. 21 para. 4(7) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 4(2)(b), Sch. 27 Pt. 4(2)

[^key-57fd80cdbc9cd29e7468996e55ca57f8]: Words in s. 88B(2) substituted (with effect in accordance with Sch. 21 para. 4(7) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 4(2)(c)

[^M_F_84e0469f-ef4c-4fbb-f50d-1951e7017d9a]: Words in s. 88B(2) inserted (with effect in accordance with Sch. 21 para. 4(7) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 4(2)(c)

[^key-addd47f8907d5fe792368ce70e17fdaf]: Words in s. 88B(5) substituted (with effect in accordance with Sch. 21 para. 4(7) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 4(5)

[^key-b143723298c1304d9ed2a4b340a3327d]: Word in s. 88B(7) substituted (with effect in accordance with Sch. 21 para. 4(7) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 4(6)

[^key-d8d34438a5b52a905849fa295ada155a]: S. 89AA(2A) inserted (with effect in accordance with Sch. 21 para. 6(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 6(3)

[^key-9f3f0c2a7f31ff152eb65931b56fe4dd]: Words in s. 89AA(3) inserted (with effect in accordance with Sch. 21 para. 6(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 6(4)(a)

[^key-84d08d17a745211ef18c7fe69badd50f]: Words in s. 89AA(3) substituted (with effect in accordance with Sch. 21 para. 6(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 6(4)(b)

[^key-2b73eb7597742348db47eed3a95e4b5d]: Words in s. 89AA(3) inserted (with effect in accordance with Sch. 21 para. 6(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 6(4)(c)

[^key-ffd7b841d5143c81160d23d12987e601]: Words in s. 89AA(5) inserted (with effect in accordance with Sch. 21 para. 6(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 6(5)(a)

[^key-fee57771bfdece3904335a62cf72f5b5]: Words in s. 89AA(5) substituted (with effect in accordance with Sch. 21 para. 6(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 6(5)(b)

[^key-150a6c4423140892dd872266b7f26dd6]: Words in s. 89AA(6) inserted (with effect in accordance with Sch. 21 para. 6(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 6(6)(a)

[^key-6c10b7800ee411d6efb8876f664b3bcd]: Words in s. 89AA(6) repealed (with effect in accordance with Sch. 21 para. 6(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 6(6)(b), Sch. 27 Pt. 4(2)

[^key-5e452da1c1ea4839a45e84fccc2c9731]: Words in s. 89AA(1) inserted (with effect in accordance with Sch. 21 para. 6(8) of the amending Act) by Finance Act 2007 (c. 11), Sch. 21 para. 6(2)

[^key-809d4f8cf4b85fcb57a686a8b6b84c59]: S. 90(8)(b) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 6

[^key-3b0264f5007eed7de9bcdcabf93c2635]: Sch. 4 para. 4(b) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 6(3)

[^key-89e650eeb713edd3fa694c715fc1f2cc]: Words in Sch. 4 para. 11(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 6(3)

[^key-21959c8472c43be94a40c5f042402fa6]: Sch. 4 para. 11(2)(a)(b) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 6(3)

[^key-c8e610ea317cba1578af63689ea3dee9]: Words in s. 80B(2) substituted (1.4.2007 for specified purposes, 1.11.2007 in so far as not already in force) by The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2007 (S.I. 2007/126), reg. 1(2), Sch. 6 para. 8(2)

[^key-b6748488dca89b19a6a55a57957bd0fa]: Words in s. 88B(2) substituted (1.4.2007 for specified purposes, 1.11.2007 in so far as not already in force) by The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2007 (S.I. 2007/126), reg. 1(2), Sch. 6 para. 8(3)

[^key-e6d6f4da9f1c37612ea3058cc6e1d489]: S. 66(2A) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 5

[^key-704dec69027568fb785c36a440a1887e]: S. 67(9A) inserted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 32 para. 14(4) (with Sch. 32 para. 23)

[^key-7d5e7fa0f9eebe4ec6d1121c54c58338]: Words in s. 67(3) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 32 para. 14(3) (with Sch. 32 para. 23)

[^key-04a53d5955b389a80e9121963bc339b4]: Words in s. 67(9) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 32 para. 6

[^key-622657c5a1c2ce9e4b44ebeab4308483]: S. 70(9A) inserted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 32 para. 15(4) (with Sch. 32 para. 23)

[^key-01f83f232d8c9684d37b7d003b759ab9]: Words in s. 70(3) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 32 para. 15(3) (with Sch. 32 para. 23)

[^key-7fb8e23b311ff8b65b1c2fa12b18a1a1]: Words in s. 70(9) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 32 para. 7

[^key-38b41f7a96c86ec3fbf04b99a4340313]: S. 72A(1)(b) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 32 para. 8

[^key-741e37578209f8cffcef234d21f82376]: S. 78(7)(d) inserted (with effect in accordance with s. 154(5) of the amending Act) by Finance Act 2008 (c. 9), s. 154(2)

[^key-25b667fc500764d70710d08f4d796133]: S. 79(7B) inserted (with effect in accordance with s. 101(5) of the amending Act) by Finance Act 2008 (c. 9), s. 101(3)

[^key-00c3a96092354e437d3c4e2c999066e6]: S. 79(13) inserted (with effect in accordance with s. 101(5) of the amending Act) by Finance Act 2008 (c. 9), s. 101(4)

[^key-36c9b8261f18f5ab11dcfc02be3593cc]: S. 79(8A) inserted (with effect in accordance with s. 154(5) of the amending Act) by Finance Act 2008 (c. 9), s. 154(3)

[^key-893665276e1f5dd653b9b40452c5cf4c]: Words in s. 79(6) substituted (with effect in accordance with s. 101(5) of the amending Act) by Finance Act 2008 (c. 9), s. 101(2)

[^key-173c84d4d07b109c10efabc47e00466c]: S. 99(9A) inserted (with effect in accordance with s. 154(6) of the amending Act) by Finance Act 2008 (c. 9), s. 154(4)

[^key-3ed45df80f50c10bb15dd13a4eb75444]: Words in s. 78(7)(d) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 323 (with Sch. 2 Pts. 1, 2)

[^key-439cf440e909087afc7adff06e418aaf]: Words in s. 79(8A)(a)(ii) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 324(a) (with Sch. 2 Pts. 1, 2)

[^key-50593cb2d046a4d35465455e533ce9af]: Words in s. 79(8A)(b) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 324(b) (with Sch. 2 Pts. 1, 2)

[^key-5f9cdd45fa2662513babac3772cb235d]: Words in s. 99(9A) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 325 (with Sch. 2 Pts. 1, 2)

[^key-b7486b83c7fe4fb94a3b9b2e123c783b]: S. 80D inserted (with effect in accordance with s. 83(2)(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 37 para. 2

[^key-bf349164a4d732a04991e093cc4f798a]: S. 89AB inserted (with effect in accordance with s. 83(2)(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 37 para. 5

[^key-91f926759144434193342bae06595083]: Words in s. 88(1C) inserted (with effect in accordance with s. 83(2)(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 37 para. 3

[^key-705b5243b2f6115af94ed573c69e4c88]: Word in s. 66(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(b)

[^key-3cf2ed9dbef98dee5478c0dca499d7dd]: Words in s. 66(2) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(b)

[^key-d1f3d1b4881a013cbeebc35180b33419]: Words in s. 66(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(c)

[^key-cce589b5a181fcbc4b412786ca17ff77]: Word in s. 66(1) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(a)

[^key-3c98bed6d6374bb39b2446cd4aafd074]: Words in s. 66(1) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(a)

[^key-f14cbefb4f088fbb627be21076ff4757]: Word in s. 90(7A) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(d)

[^key-6128e0967bca754cafdff1109529eddc]: Word in s. 92(1D)(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(e)

[^key-fc63e55eb821ab6c564de1e5e26a6589]: Words in s. 99(10)(b) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(f)

[^key-3a173031fd31a265c928b2cce8be4b84]: Words in s. 78(7)(d) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 195(a) (with Sch. 9 paras. 1-9, 22)

[^key-190c496bb328cbd6e906009bf229625a]: Word in s. 78(7)(d) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 195(b) (with Sch. 9 paras. 1-9, 22)

[^key-f59715fa4a8c5e9ee19a2f9326926e8d]: Words in s. 79(8A)(a)(ii) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 196(a) (with Sch. 9 paras. 1-9, 22)

[^key-232a87c406d4e0ac159fc7ba86759564]: Words in s. 79(8A)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 196(b) (with Sch. 9 paras. 1-9, 22)

[^key-4225d42f98fa295031324dcac4f4ae16]: Words in s. 80B(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 197 (with Sch. 2)

[^key-6492740aa2f1098eb1c451d214786ce2]: Words in s. 80D(2)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 198 (with Sch. 2)

[^key-9c65b47539406cf58657dee23cf1704d]: Words in s. 88B(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 199 (with Sch. 2)

[^key-b36b37912025d91d6ea127d5c4402ef5]: Words in s. 89AB(2)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 200 (with Sch. 2)

[^key-020453ac2d4c36303041e140bb76224f]: Words in s. 90(9)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 201 (with Sch. 2)

[^key-1b87b94746735099898db888c8bde3b7]: Words in s. 99(9A) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 197(a) (with Sch. 9 paras. 1-9, 22)

[^key-f6f52d1da6cbda2989ead4bfb7c257b5]: Word in s. 99(9A) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 197(b) (with Sch. 9 paras. 1-9, 22)

[^key-c57ec3176d72bae9649de01ab54d48bd]: Words in s. 102ZA(1)(b)(ii) inserted (with effect in accordance with s. 53(10) of the amending Act) by Finance Act 2010 (c. 13), s. 53(8)

[^key-4d5c5adc285eb9ece645f93366a70550]: Word in s. 80D(9)(h) omitted (8.2.2011) by virtue of The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 para. 9(2) (with reg. 27(a))

[^key-8043d32f4a0321644c16edd44c2fa30c]: S. 80D(9)(ha) inserted (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 para. 9(2) (with reg. 27(a))

[^key-cda0b3314bc4b26f8ef4342285f67d9b]: Word in s. 89AB(9)(h) omitted (8.2.2011) by virtue of The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 para. 9(3) (with reg. 27(a))

[^key-0629c06a0a6a7fbc2efa690e27baa008]: S. 89AB(9)(ha) inserted (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 para. 9(3) (with reg. 27(a))

[^key-59d766aa7783465edcc08b6c70fec056]: S. 99(5C)(5D) inserted (24.7.2011) by Finance Act 2011 (c. 11), s. 84(3)(4)

[^key-86362f014dd095a51d26e184ffc305f3]: Words in s. 99(5B) omitted (24.7.2011) by virtue of Finance Act 2011 (c. 11), s. 84(2)(b)(4)

[^key-a516b203e48cfce88729693c03742edf]: Words in s. 99(5B)(b) substituted (24.7.2011) by Finance Act 2011 (c. 11), s. 84(2)(a)(4)

[^key-908fc2110318b9fc6e48e0bfb9d77f0a]: Words in s. 90(7)(a) substituted (with effect in accordance with art. 6 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 11(a), 34(2); S.I. 2012/736, art. 6

[^key-9a3e947060258ceb62f02f642fe213d0]: Words in s. 90(7)(b) substituted (with effect in accordance with art. 6 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 11(b), 34(2); S.I. 2012/736, art. 6

[^key-b5477597a617be887e6a09da5bdf0887]: S. 90(7)(e) and word omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.

[^key-2ecbaeb556b924817b9626f82e752be8]: Sch. 18 para. 8(4)(5) omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 54, 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-12e4c07fdb27cdcccffdad3539343289]: S. 76 repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 5(1)(a) (with Sch. 39 paras. 11-13)

[^key-1f4cce3965a41379db3929fa07887dd9]: S. 89AA(2A)(c) and word inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty Reserve Tax (Amendment of section 89AA of the Finance Act 1986) Regulations 2008 (S.I. 2008/3236), regs. 1(1), 2(b)

[^key-7fa6880f855b6b40461b689fd59e79ed]: Word in s. 89AA(2A)(a) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Stamp Duty Reserve Tax (Amendment of section 89AA of the Finance Act 1986) Regulations 2008 (S.I. 2008/3236), regs. 1(1), 2(a)

[^key-0cee121960391ca4f47fa1949fa1da0c]: S. 78(7) excluded (1.3.2013) by The Building Societies (Core Capital Deferred Shares) Regulations 2013 (S.I. 2013/460), regs. 1(1), 3(2)(a) (with reg. 1(2))

[^key-11dcbf2dce2a9bb05b0b149f9ffd82ea]: S. 90(7B)-(7D) inserted (28.6.2013) by The Stamp Duty and Stamp Duty Reserve Tax (Collective Investment Schemes) (Exemptions) Regulations 2013 (S.I. 2013/1401), regs. 1, 3

[^key-44f2026211f4d7993e0bc11e9335ad3b]: S. 66(2) excluded (with effect in accordance with Sch. 24 para. 12(1) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 6

[^key-219f8ef283bd2045b0801bb6299ffbdb]: S. 99A inserted (28.4.2014 for specified purposes, 17.7.2014 in so far as not already in force) by Finance Act 2014 (c. 26), Sch. 24 paras. 3, 4(2)(3)

[^key-64735c6ab7f11b8174a13888b0176fb2]: Word in s. 102(5) omitted (with effect in accordance with Sch. 37 para. 17(2) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 37 para. 17(1)

[^key-6f5d78b6f8f606d9c51e1725f9392585]: S. 102(5)(j) and word inserted (with effect in accordance with Sch. 37 para. 17(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 17(1)

[^key-36fcbc3158451bcdfee037399f6c11a2]: S. 67(8A)(8B) inserted (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 9

[^key-6a6bb7ba0099650621b546ec7f080267]: S. 70(8A)(8B) inserted (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 10

[^key-ed692a8343fed39008f67f707371404c]: Words in s. 90(1B) inserted (with effect in accordance with s. 114(4) of the amending Act) by Finance Act 2014 (c. 26), s. 114(2)(a)

[^key-72399cd78434b8b817e27f85b8ac63c8]: Words in s. 90(1B) substituted (with effect in accordance with s. 114(4) of the amending Act) by Finance Act 2014 (c. 26), s. 114(2)(b)

[^key-9f71ffe0e3ad75d279e4a46d81844f07]: S. 99(4B)(4C) inserted (with effect in accordance with Sch. 24 para. 4 of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 2