Income and Corporation Taxes Act 1988

[^c21846991]: Sch. 4 repealed (29.4.1996 with effect in accordance with ss. 80-105 of the amending act) by Finance Act 1996 (c. 8), Sch. 14 para. 50, Sch. 41 Pt. 5(3)

[^c21847011]: Sch. 4 repealed (29.4.1996 with effect in accordance with ss. 80-105 of the amending act) by Finance Act 1996 (c. 8), Sch. 14 para. 50, Sch. 41 Pt. 5(3)

[^c21847031]: Sch. 4 repealed (29.4.1996 with effect in accordance with ss. 80-105 of the amending act) by Finance Act 1996 (c. 8), Sch. 14 para. 50, Sch. 41 Pt. 5(3)

[^c21847051]: Sch. 4 repealed (29.4.1996 with effect in accordance with ss. 80-105 of the amending act) by Finance Act 1996 (c. 8), Sch. 14 para. 50, Sch. 41 Pt. 5(3)

[^c21632821]: 1990 s.56and Sch.10 paras.26(3), 29(4)on and after 9June 1989.

[^c21847071]: Sch. 4 repealed (29.4.1996 with effect in accordance with ss. 80-105 of the amending act) by Finance Act 1996 (c. 8), Sch. 14 para. 50, Sch. 41 Pt. 5(3)

[^c21632651]: Sch. 4 para. 11B and heading preceding it inserted by Finance Act 1991 (c. 31, SIF 63:1), s. 54, Sch. 4 paras.3, 5

[^c21632661]: Sch. 4 para. 11B and heading preceding it inserted by Finance Act 1991 (c. 31, SIF 63:1), s. 54, Sch. 12 paras. 3, 5

[^c21846871]: Sch. 4 repealed (29.4.1996 with effect in accordance with ss. 80-105 of the amending act) by Finance Act 1996 (c. 8), Sch. 14 para. 50, Sch. 41 Pt. 5(3)

[^c21632831]: Source—1970 Sch.6; 1973 s.35; 1984 s.48(6)-(9)

[^c21853311]: Words in Sch. 5 para. 1(1) substituted (31.7.1998) by Finance Act 1998 (c. 36), s. 46(3)(a)(b), Sch. 7 para. 1

[^c23389811]: Words in Sch. 5 para. 1(1) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(2)(a) (with Sch. 2)

[^c23389831]: Word in Sch. 5 para. 1(1) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(2)(b) (with Sch. 2)

[^c21827391]: Words in Sch. 5 para. 2(3) substituted (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 43(1)

[^c21827411]: Sch. 5 para. 2(4)(a)-(c) substituted for para. 2(4)(a)(b) (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 43(2)

[^c21827431]: Sch. 5 para. 2(5)(6) inserted (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 43(3)

[^c21861361]: Sch. 5 para. 2(6): definition of "period of account" repealed (24.7.2002) by Finance Act 2002 (c. 23), Sch. 40 Pt. 3(16)

[^c23389851]: Words in Sch. 5 para. 2(1) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(3)(a) (with Sch. 2)

[^c23389871]: Sch. 5 para. 2(3)(a)(4)(a)(5) repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(3)(b), Sch. 3 (with Sch. 2)

[^c23389911]: Sch. 5 para. 2(6): definitions of "commencement year" and "qualifying year of assessment" repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(3)(c), Sch. 3 (with Sch. 2)

[^c21853331]: Words in Sch. 5 para. 3(1)(4)(b) substituted (31.7.1998) by Finance Act 1998 (c. 36), s. 46(3)(a)(b), Sch. 7 para. 1

[^c23389941]: Words in Sch. 5 para. 3(1) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(4)(a) (with Sch. 2)

[^c23389961]: Words in Sch. 5 para. 3(3)(b) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(4)(b) (with Sch. 2)

[^c23389981]: Words in Sch. 5 para. 3(9)(a) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(4)(c) (with Sch. 2)

[^c23390001]: Words in Sch. 5 para. 3(10)(b) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(4)(d) (with Sch. 2)

[^c23390021]: Words in Sch. 5 para. 4 substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(5)(a)(b) (with Sch. 2)

[^c21853351]: Words in Sch. 5 para. 5(1) substituted (31.7.1998) by Finance Act 1998 (c. 36), s. 46(3)(a)(b), Sch. 7 para. 1

[^c23390041]: Words in Sch. 5 para. 5(1) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(6) (with Sch. 2)

[^c21827451]: Sch. 5 para. 6(2)-(4) substituted (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 43(4)

[^c21861381]: Sch. 5 para. 6(4): definition of "period of account" repealed (24.7.2002) by Finance Act 2002 (c. 23), Sch. 40 Pt. 3(16)

[^c23390061]: Word in Sch. 5 para. 6(1) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(7)(a)(i) (with Sch. 2)

[^c23390081]: Words in Sch. 5 para. 6(1) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(7)(a)(ii) (with Sch. 2)

[^c23390101]: Sch. 5 para. 6(2)(a)(3)(a) repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(7)(b), Sch. 3 (with Sch. 2)

[^c23390131]: Sch. 5 para. 6(4): definition of "qualifying year of assessment" repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(7)(c), Sch. 3 (with Sch. 2)

[^c21853361]: Words in Sch. 5 para. 6(4)(5) substituted (31.7.1998) by Finance Act 1998 (c. 36), s. 46(3)(a)(b), Sch. 7 para. 1

[^c21853381]: Words in Sch. 5 para. 8(7) substituted (31.7.1998) by Finance Act 1998 (c. 36), ss. 46(3)(a)(b), Sch. 7 para. 1

[^c23390151]: Words in Sch. 5 para. 8(5)(6) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(8)(a) (with Sch. 2)

[^c23390261]: Word in Sch. 5 para. 8(7) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(8)(b)(i) (with Sch. 2)

[^c23390221]: Words in Sch. 5 para. 8(7) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(8)(b)(ii) (with Sch. 2)

[^c21858781]: Words in Sch. 5 para. 9(4) substituted (retrospectively) by Finance Act 2000 (c. 17), s. 76(2)(3)

[^c23390311]: Words in Sch. 5 para. 11 substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 343(9) (with Sch. 2)

[^c21633101]: Sch. 6 Pt. I substituted (27.7.1993 with effect for the year 1993-94) by 1993 c. 34, s. 70(1)(2)

[^c21632971]: Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7

[^c21632981]: Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras. 5, 7

[^c22777951]: Words in Sch. 6 para. 6 substituted (with effect in accordance with s. 59 of the amending Act) by Finance Act 2000 (c. 17), Sch. 11 para. 1(3)

[^c21632991]: Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7

[^c21633001]: Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7

[^c21633011]: Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7

[^c21633021]: Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7

[^c21633031]: Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7

[^c21873101]: Sch. 6 para. 9(c) restricted (6.4.1994 with effect in accordance with reg. 4(2) of the 1994 affecting S.R.) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 10(6)(a) (as substituted by The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1994 (S.R. 1994/94), reg. 4(1))

[^c21633041]: Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7

[^c21633051]: Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7

[^c22777971]: Words in Sch. 6 para. 10 inserted (with effect in accordance with s. 59 of the amending Act) by Finance Act 2000 (c. 17), Sch. 11 para. 1(4)

[^c22777921]: 1988 c. 52.

[^c22777931]: S.I. 1981/154 (N.I. 1).

[^c21633471]: Source—1976 Sch.8 1(1)

[^c21633481]: Source—1976 Sch.8 2

[^c21633491]: Source—1976 Sch.8 3

[^c21633501]: Source—1976 Sch.8 1(2)

[^c21873541]: Words in Sch. 7 para. 1(5) substituted (with effect in accordance with s. 88(6) of the amending Act) by Finance Act 1994 (c. 9), s. 88(4)(a)

[^c21873531]: Words in Sch. 7 para. 1(5) repealed (with effect in accordance with s. 88(5)(6) of the amending Act) by Finance Act 1994 (c. 9), s. 88(4)(a), Sch. 26 Pt. 5(5), Note

[^c22194401]: Words in Sch. 7 para. 1(5) repealed (with effect in accordance with s. 134(2) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 20 para. 41, Sch. 41 Pt. 5(10), Note

[^c21633511]: Source—1976 Sch.8 4

[^c21633531]: Source—1976 Sch.8 5, 6, 7

[^c21633541]: Words in Sch. 7 para. 3(1) added (for year 1991-92 and subsequent years of assessment) by Finance Act 1991 (c. 31, SIF 63:1), s. 27(6), Sch. 6 para. 3(1)

[^c21633551]: Sch. 7 paras. 3(2)(3) repealed (for year 1991-92 and subsequent years of assessment) by Finance Act 1991 (c. 31, SIF 63:1), ss. 27(6), 123, Sch. 6 para. 3(2), Sch. 19 Pt. V, Note 6

[^c21881821]: Sch. 7 para. 4 renumbered as para. 4(1) (with effect in accordance with s. 45(5) of the amending Act) by virtue of Finance Act 1995 (c. 4), s. 45(4)

[^c21881841]: Sch. 7 para. 4(2)-(4) inserted (with effect in accordance with s. 45(5) of the amending Act) by Finance Act 1995 (c. 4), s. 45(4)

[^c22172431]: Words in Sch. 7 para. 5(1)(a) substituted (with effect in accordance with s. 107(4) of the amending Act) by Finance Act 1996 (c. 8), s. 107(2)(a)

[^c22172451]: Words in Sch. 7 para. 5(1)(b) substituted (with effect in accordance with s. 107(4) of the amending Act) by Finance Act 1996 (c. 8), s. 107(2)(b)

[^c22172471]: Sch. 7 para. 5(2) substituted (with effect in accordance with s. 107(4) of the amending Act) by Finance Act 1996 (c. 8), s. 107(3)

[^c21633581]: Sch. 7 para. 6 repealed (for the year 1991-92 and subsequent years of assessment) by Finance Act 1991 (c. 31, SIF 63:1), ss. 27(6), 123, Sch. 6 para. 4, Sch. 19 Pt. V, Note 6

[^c21633591]: Source—1976 Sch.8 9, 10, 11

[^c21633611]: Source—1976 Sch.8 12-14; 1983 (No.2) s.4

[^c21633621]: Words in Sch. 7 para. 10(1)(2) repealed (27.7.1993 with effect as mentioned in s. 57 of the amending Act) by 1993 c. 34, ss. 57, 213, Sch. 23 Pt. III(1)

[^c21633641]: Sch. 7 paras. 13-19 added (for the year 1991-92 and subsequent years of assessment) by Finance Act 1991 (c. 31, SIF 63:1), s. 27(6), Sch. 6 para.5

[^c21873561]: Sch. 7 Pts. 3-5 repealed (with effect in accordance with s. 88(5)(6) of the repealing Act) by Finance Act 1994 (c. 9), s. 88(4)(b), Sch. 26 Pt. 5(5), Note

[^c21633661]: Sch. 7 paras. 13-19 added (for the year 1991-92 and subsequent years of assessment) by Finance Act 1991 (c. 31, SIF 63:1), s. 27(6), Sch. 6 para.5

[^c21633671]: Sch. 7 paras. 13-19 added (for the year 1991-92 and subsequent years of assessment) by Finance Act 1991 (c. 31, SIF 63:1), s. 27(6), Sch. 6 para.5

[^c21633681]: Sch. 7 paras. 13-19 added (for the year 1991-92 and subsequent years of assessment) by Finance Act 1991 (c. 31, SIF 63:1), s. 27(4), Sch. 6 para.5

[^c21633691]: Sch. 7 paras. 13-19 added (for the year 1991-92 and subsequent years of assessment) by Finance Act 1991 c. 31, SIF 63:1), s. 27(6), Sch. 6 para.5

[^c21633701]: Sch. 7 paras. 13-19 added (for the year 1991-92 and subsequent years of assessment) by Finance Act 1991 (c. 31, SIF 63:1), s. 27(6), Sch. 6 para.5

[^c21873571]: Sch. 7 Pts. 3-5 repealed (with effect in accordance with s. 88(5)(6) of the repealing Act) by Finance Act 1994 (c. 9), s. 88(4)(b), Sch. 26 Pt. 5(5), Note

[^c21633751]: Sch. 7 paras. 13-19 added (for the year 1991-92 and subsequent years of assessment) by Finance Act 1991 (c. 31, SIF 63:1), s. 27(6), Sch. 6 para. 5

[^c21633761]: Words in Sch. 7 para. 19(1) inserted (16.7.1992 for the year 1992-93 and subsequent years of assessment) by Finance (No. 2) Act 1992 (c. 48), s. 19(3)(7)

[^c21633771]: Words in definition of “excess liability” in Sch. 7 para. 19(1) substituted (with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 79, Sch. 6 paras.1, 25(1)

[^c21873581]: Sch. 7 Pts. 3-5 repealed (with effect in accordance with s. 88(5)(6) of the repealing Act) by Finance Act 1994 (c. 9), s. 88(4)(b), Sch. 26 Pt. 5(5), Note

[^c22777991]: Words in Sch. 8 para. 7(1) repealed (27.7.1989) by Finance Act 1989 (c. 26), Sch. 4 para. 9(2), Sch. 17 Pt. 4

[^c22778051]: Words in Sch. 8 para. 7(2) substituted (with effect in accordance with Sch. 12 para. 18(4) of the amending Act) by Finance Act 1989 (c. 26), Sch. 12 para. 18(2)

[^c22778011]: Words in Sch. 8 para. 7(3) inserted (27.7.1989) by Finance Act 1989 (c. 26), Sch. 4 para. 9(3)

[^c22778091]: Word in Sch. 8 para. 7(3) repealed (with effect in accordance with Sch. 12 para. 18(4) of the amending Act) by Finance Act 1989 (c. 26), Sch. 12 para. 18(3), Sch. 17 Pt. 5, Note 6

[^c22778071]: Words in Sch. 8 para. 7(3) inserted (with effect in accordance with Sch. 12 para. 18(4) of the amending Act) by Finance Act 1989 (c. 26), Sch. 12 para. 18(3)

[^c22778031]: Sch. 8 para. 7(4)-(12) inserted (27.7.1989) by Finance Act 1989 (c. 26), Sch. 4 para. 9(4)

[^c22778111]: Sch. 8 para. 7(9)-(12) applied (27.7.1989) by Finance Act 1989 (c. 26), Sch. 5 para. 16(6)

[^c22778121]: Sch. 8 para. 7(9)-(12) applied (28.7.2000) by Finance Act 2000 (c. 17), Sch. 14 para. 35(4)

[^c22778131]: Sch. 8 para. 8(a) repealed (with effect in accordance with s. 137(6) of the repealing Act) by Finance Act 1995 (c. 4), s. 137(1), Sch. 29 Pt. 8(20), Note

[^c21633901]: Repealed by 1989 ss.61and 187and Schs.4 para.10(2)(a)and 17 Part IV.

[^c21633911]: 1989 s.61and Sch.4 para.10(2)(b)(i).

[^c21633921]: Repealed by 1989 ss.61and 187and Schs.4 para.10(1), (2)(a)and 17 Part IV.

[^c21633941]: 1989 s.61and Sch.4 para.10(2)(b)(ii).Previously “the base year referred to in sub-paragraph (3) above”.

[^c21633951]: 1989 s.61and Sch.4 para.10(2)(b)(iii).Previously “must be less than the amount which would produce a distributable pool of 5 per cent. of the standard pay of the employment unit”.

[^c21633961]: 1989 s.61and Sch.4 para.10(2)(b)(iv).Previously “(6) The references in this paragraph to the standard pay of the employment unit are references to the amount which the scheme employer, at the time when he applies for registration of the scheme, reasonably estimates will be the annual equivalent of the pay, at the beginning of the profit period or first profit period, of the employees to whom the scheme will then relate; and for this purpose an estimate shall (in the absence of evidence to the contrary) be taken to be a reasonable one if it is based on the most recent information available to the employer as to the monthly or annual pay of the relevant employees.”.

[^c21633971]: 1989 s.61and Sch.4 para.11.

[^c21633981]: Repealed by 1989 ss.61and 187, Schs.4 para.10(1)and 17 Part IV.

[^c21633991]: Repealed by 1989 ss.61and 187, Schs.4 paras.10(2)(a), 12and 17 Part IV.

[^c21634001]: 1989 s.61and Sch.4 para.10(2)(c).Previously “must be less than the amount which would produce a distributable pool of 5 per cent. of the standard pay of the employment unit.”.

[^c21634011]: Repealed by 1989 ss.61and 187, Schs.4 paras.10(2)(a), 12and 17 Part IV.

[^c21634021]: 1989 s.61and Sch.4 para.13.

[^c21634031]: 1985 c. 6.

[^c21634041]: 1989 s.61and Sch.4 para.14(2).

[^c21634051]: 1989 s.61and Sch.4 para.14(3).Previously “(f) profit-related pay payable under the scheme;”.

[^c21634061]: 1985 c. 6.

[^c21634071]: S.I. 1986/1032 (N.I. 6).

[^c21882051]: Sch. 8 para. 19(6)(g)-(k) repealed (with effect in accordance with s. 136(5)-(11) of the repealing Act) by Finance Act 1995 (c. 4), s. 136(2), Sch. 29 Pt. 8(19), Note

[^c21882091]: Sch. 8 para. 19(6)(l) inserted (with effect in accordance with s. 136(5)-(11) of the amending Act) by Finance Act 1995 (c. 4), s. 136(3)

[^c21882111]: Sch. 8 para. 19(6A) inserted (with effect in accordance with s. 136(5)-(11) of the amending Act) by Finance Act 1995 (c. 4), s. 136(4)

[^c22778141]: Words in Sch. 8 para. 19(5)(b) inserted (with effect in accordance with s. 4(2)-(7) of the amending Act) by Finance (No. 2) Act 1997 (c. 58), s. 4(1)(a)

[^c22778161]: Sch. 8 para. 19(6)(fg) inserted (with effect in accordance with s. 4(2)-(7) of the amending Act) by Finance (No. 2) Act 1997 (c. 58), s. 4(1)(b)

[^c21634081]: 1989 s.61and Sch.4 para.15.

[^c21634401]: Source—1980 Sch.10 5(b)

[^c21634411]: Source—1980 Sch.10 24

[^c21634421]: Source—1980 Sch.10 6

[^c21634431]: Source—1980 Sch.10 7

[^c21634461]: Source—1980 Sch.10 8; 1986 s.23(3)

[^c21634481]: Words in Sch. 9 para. 19(b) substituted by Finance Act 1991 (c. 31, SIF 63:1), s. 38(2)(6)

[^c22194801]: Words in Sch. 9 para. 19(a) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 35(4)(a)

[^c21634501]: Source—1980 Sch.10 9

[^c21634511]: Words in Sch. 9 para. 20 substituted by Finance Act 1991 (c. 31, SIF 63:1), s. 38(2)(6)

[^c21634521]: Source—1980 Sch.10 10; 1986 s.25(4), (8), (9)

[^c21634531]: 1985 c. 6

[^c21634541]: S.I. 1986/1032 (N.I. 6).

[^c22172601]: Word in Sch. 9 para. 21(1) repealed (29.4.1996) by Finance Act 1996 (c. 8), s. 113(1), Sch. 41 Pt. 5(5), Note 2

[^c22172611]: Sch. 9 para. 21(1)(f) and preceding word inserted (29.4.1996) by Finance Act 1996 (c. 8), s. 113(1)

[^c22172631]: Sch. 9 para. 21(4) inserted (29.4.1996) by Finance Act 1996 (c. 8), s. 113(2)

[^c21634551]: Source—1980 Sch.10 11

[^c21634561]: Source—1980 Sch.10 12; 1986 s.25(5)

[^c21634641]: Source—1980 Sch.10 13(1)

[^c21634651]: Source—1980 Sch.10 13(2), (3); 1984 s.39(5)

[^c21634661]: Figure in Sch. 9 para. 24(2)(a) substituted (01.09.1991) by virtue of Finance Act 1991 (c. 31, SIF 63:1), s. 40(1); S.I. 1991/1741, art.2.

[^c21634671]: Source—1980 Sch.10 14

[^c21634681]: 1989 s.62(3).Previously “90 per cent.”.

[^c21634691]: Source—1980 Sch.10 20; 1984 s.39(6); 1986 s.25(7)

[^c21634701]: Source—1980 Sch.10 21; 1986 s.25(6)

[^c21884141]: Words in Sch. 9 para. 26(1)(a) substituted (with effect in accordance with s. 137(7) of the amending Act) by Finance Act 1995 (c. 4), s. 137(2)

[^c22172651]: Words in Sch. 9 para. 26(3) inserted (29.4.1996) by Finance Act 1996 (c. 8), s. 113(3)

[^c21634711]: Source—1984 Sch.10 4(1)(a), (2)

[^c21634721]: Source—1984 Sch.10, 12

[^c21634731]: Source—1984 Sch. 10 15(1)

[^c21884161]: Words in Sch. 9 para. 27(4) repealed (with effect in accordance with s. 137(7)(8) of the repealing Act) by Finance Act 1995 (c. 4), s. 137(3), Sch. 29 Pt. 8(20), Note

[^c21634741]: Source—1984 Sch. 10 5

[^c22172671]: Words in Sch. 9 para. 28(1) substituted (29.4.1996) by Finance Act 1996 (c. 8), s. 114(2)(a)

[^c22180711]: Sch. 9 para. 28(2)(4) repealed (29.4.1996) by Finance Act 1996 (c. 8), s. 114(2)(b), Sch. 41 Pt. 5(5), Note 3

[^c22181421]: Sch. 9 para. 28(3) applied (with effect in accordance with Sch. 16 para. 1 of the affecting Act) by Finance Act 1996 (c. 8), Sch. 16 para. 2(2)

[^c21634761]: S. 29 substituted (1.1.1992) by Finance Act 1991 (c. 31, SIF 63:1), s. 39(1)(7)

[^c22180741]: Sch. 9 para. 29(1) substituted for para. 29(1)-(6) (with effect in accordance with s. 114(10) of the amending Act) by Finance Act 1996 (c. 8), s. 114(3)

[^c22194581]: Sch. 9 para. 29(8) repealed (with effect in accordance with s. 114(10) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(5), Note 3

[^c22210601]: Words in Sch. 12 para. 1 substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)

[^c21635981]: Source—1977 Sch.7 4(1), (2), (5)

[^c21635991]: 1989 s.42(5)for 1989-90and subsequent years of assessment. Previously “emoluments from the relevant employment in respect of which such a deduction is allowed for the year of assessment”.

[^c22194411]: Words in Sch. 12 para. 2(2) repealed (with effect in accordance with s. 134(2) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 20 para. 42, Sch. 41 Pt. 5(10), Note

[^c22210611]: Words in Sch. 12 para. 2(1) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)

[^c21636021]: Source—1977 Sch.7 1(2), (3), (4)

[^c22210621]: Words in Sch. 12 para. 3(1)(3) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)

[^c22210671]: Words in Sch. 12 para. 3(2)(a) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(4)(a)(i)

[^c22210681]: Words in Sch. 12 para. 3(2)(b) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(4)(a)(ii)

[^c22217711]: Sch. 12 para. 3(2A) repealed (with effect in accordance with s. 63(5)-(7) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(11), Note

[^c21636061]: Source—1977 Sch.7 6-8

[^c21636071]: 1964 c. 29.

[^c22210651]: Words in Sch. 12 para. 5 substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)

[^c22210701]: Words in Sch. 12 para. 5 substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(4)(b)(i)

[^c22210721]: Words in Sch. 12 para. 5(a)(b) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(4)(b)(ii)

[^c22210661]: Words in Sch. 12 para. 6 substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)

[^c22217791]: Sch. 12 para. 7 repealed (with effect in accordance with s. 63(5)-(7) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(11), Note

[^c21635961]: Sch. 12 para. 1A and crossheading inserted (16.7.1992 for the year 1992-93 and subsequent years of assessment) by Finance (No. 2) Act 1992 (c. 48), s. 54(1)(2)

[^c21635971]: Sch. 12 para. 1A and crossheading inserted (16.7.1992 for the year 1992-93 and subsequent years of assessment) by Finance (No. 2) Act 1992 (c. 48), s. 54(1)(2)

[^c22210591]: Words in Sch. 12 para. 1A substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)

[^c22245981]: Words in Sch. 12 para. 1A inserted (with effect in accordance with s. 57(4) of the amending Act) by Finance Act 2001 (c. 9), Sch. 12 Pt. 2 para. 15

[^c21636121]: See s.250—returns in connection with stock dividends.

[^c21892291]: Sch. 13 para. 1-3 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), reg. 6

[^c21868081]: Sch. 13 para. 1(1) substituted (with effect in accordance with Sch. 16 para. 3(13) of the amending Act) by Finance Act 1994 (c. 9), Sch. 16 para. 3(2)

[^c21868101]: Sch. 13 para. 1(4) substituted (with effect in accordance with Sch. 16 para. 3(13) of the amending Act) by Finance Act 1994 (c. 9), Sch. 16 para. 3(3)

[^c22733991]: Sch. 13 para. 1(1)(b) repealed (with effect in accordance with Sch. 6 para. 16(12) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(2)(a), Sch. 8 Pt. 2(11), Note

[^c22734011]: Words in Sch. 13 para. 1(1)(c) repealed (with effect in accordance with Sch. 6 para. 16(12) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(2)(b), Sch. 8 Pt. 2(11), Note

[^c22733971]: Words in Sch. 13 para. 1 repealed (with effect in accordance with Sch. 6 para. 16(12) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(2)(c), Sch. 8 Pt 2(11), Note

[^c22734031]: Words in Sch. 13 para. 1(4) repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(3)(a), Sch. 8 Pt. 2(11), Note

[^c22734071]: Sch. 13 para. 1(4)(b) and preceding word repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(3)(b), Sch. 8 Pt. 2(11), Note

[^c21636141]: For rates of corporation tax see Tables Kand Lin Vol.1.

[^c21868121]: Sch. 13 para. 2(1) substituted (with effect in accordance with Sch. 16 para. 3(13) of the amending Act) by Finance Act 1994 (c. 9), Sch. 16 para. 3(4)

[^c21868141]: Sch. 13 para. 2(5)(6) inserted (with effect in accordance with Sch. 16 para. 3(13) of the amending Act) by Finance Act 1994 (c. 9), Sch. 16 para. 3(5)

[^c21892311]: Sch. 13 para. 1-3 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), reg. 6

[^c21890981]: Words in Sch. 13 para. 2(2) renumbered as para. 2(2)(a) (with effect in accordance with s. 137(2)(3) of the amending Act) by virtue of Finance Act 1996 (c. 8), Sch. 23 para. 2

[^c21891001]: Sch. 13 para. 2(2)(b)(c) inserted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 2

[^c22734211]: Words in Sch. 13 para. 2(1) substituted (with effect in accordance with Sch. 6 para. 16(13) of the amending Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(4)(a)(i)

[^c22734231]: Sch. 13 para. 2(1)(d)-(f) repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(4)(a)(ii), Sch. 8 Pt. 2(11), Note

[^c22734251]: Words in Sch. 13 para. 2(4) substituted (with effect in accordance with Sch. 4 para. 23(5) of the amending Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 4 para. 23(2)

[^c22734271]: Sch. 13 para. 2(4A) inserted (with effect in accordance with Sch. 4 para. 23(5) of the amending Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 4 para. 23(3)

[^c22734301]: Sch. 13 para. 2(5)(6) repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(4)(b), Sch. 8 Pt. 2(11), Note

[^c21868161]: Words in Sch. 13 para. 3(1) inserted (with effect in accordance with Sch. 16 para. 3(13) of the amending Act) by Finance Act 1994 (c. 9), Sch. 16 para. 3(6)(a)

[^c21868181]: Words in Sch. 13 para. 3(3) inserted (with effect in accordance with Sch. 16 para. 3(13) of the amending Act) by Finance Act 1994 (c. 9), Sch. 16 para. 3(6)(b)

[^c21892321]: Sch. 13 para. 1-3 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), reg. 6

[^c21891021]: Words in Sch. 13 para. 3(3) substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 3(a)

[^c21891041]: Words in Sch. 13 para. 3(3) substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 3(b)

[^c22734321]: Words in Sch. 13 para. 3(1) repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(5)(a), Sch. 8 Pt. 2(11), Note

[^c22734341]: Words in Sch. 13 para. 3(3) repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(5)(b), Sch 8 Pt. 2(11), Note

[^c21868221]: Words in Sch. 13 para. 4(2) inserted (with effect in accordance with Sch. 16 para. 3(13) of the amending Act) by Finance Act 1994 (c. 9), Sch. 16 para. 3(8)

[^c22734381]: Words in Sch. 13 para. 4(2) repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(7), Sch. 8 Pt. 2(11), Note

[^c22734401]: Sch. 13 para. 4(3) substituted (with effect in accordance with Sch. 4 para. 23(5) of the amending Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 4 para. 23(4)

[^c21891121]: Words in Sch. 13 para. 5 substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 5

[^c21868301]: Words in Sch. 13 para. 7(3) substituted (with effect in accordance with Sch. 16 para. 3(13) of the amending Act) by Finance Act 1994 (c. 9), Sch. 16 para. 3(11)

[^c21891161]: Sch. 13 para. 7(2) substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 7(2)

[^c21891181]: Words in Sch. 13 para. 7(3) inserted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 7(3)