Income and Corporation Taxes Act 1988

[^c21891201]: Sch. 13 para. 7(3A)(4)(4A)(4B) substituted for para. 7(4) (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 7(4)

[^c22734461]: Words in Sch. 13 para. 7(3) repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para 16(10), Sch. 8 Pt. 2(11), Note

[^c21892331]: Sch. 13 para. 8 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), reg. 6

[^c21891241]: Words in Sch. 13 para. 8 substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 9

[^c21892341]: Sch. 13 para. 10 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), reg. 6

[^c21636151]: 1989 s.149(3)(c)—not to affect the making of assessments before 1983-84or for accounting periods ending before 1April 1983.Previously “sections 36 and 39”.

[^c22778541]: Sch. 13 paras. 3A, 3B repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(6), Sch. 8 Pt. 2(11), Note

[^c22778551]: Sch. 13 paras. 3A, 3B repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(6), Sch. 8 Pt. 2(11), Note

[^c22734421]: Sch. 14 para. 4A repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(8), Sch. 8 Pt. 2(11), Note

[^c22734441]: Sch. 13 para. 6A repealed (with effect in accordance with Sch. 6 para 16(13) of the repealing Act) by Finance Act (No. 2) 1997 (c. 58), Sch. 6 para. 16(9), Sch. 8 Pt 2(11), Note

[^c22734521]: Sch 13 para. 9A repealed (with effect in accordance with Sch. 6 para. 16(14) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(11), Sch. 8 Pt. 2(11), Note

[^c21892361]: Sch. 13 para. 7A applied (with modifications) (1.7.1997 with effect in accordance with reg. 6(2) of the amending instrument the appointed day being 1.7.1997 (S.I. 1998/3173 art. 2)) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), reg. 6

[^c21637181]: Sch. 16 para. 2(2)(a) modified by Finance Act 1991 (c. 31, SIF 63:1), s. 52(1), Sch. 11 para. 3(1)

[^c22737481]: Words in Sch. 16 para. 4(2) substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8). Sch. 23 para. 11(a)

[^c22737521]: Words in Sch. 16 para. 4(2) substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8). Sch. 23 para. 11(b)

[^c22737621]: Words in Sch. 16 para. 4(1) repealed (with effect in accordance with s. 91(5) of the repealing Act) by Finance Act 1999 (c. 16), s. 91(2)(a), Sch. 20 Pt. 3(19), Note

[^c22737641]: Sch. 16 para. 4(3) repealed (with effect in accordance with s. 91(5) of the repealing Act) by Finance Act 1999 (c. 16), s. 91(2)(b), Sch. 20 Pt. 3(19), Note

[^c21637211]: Sch. 16 para. 5 restricted by Finance Act 1991 (c. 31, SIF 63:1), s. 52(1), Sch. 11 para. 4(1)(2)

[^c22737541]: Sch. 16 para. 5 restricted (with effect in accordance with s. 105(1) of the affecting Act) by Finance Act 1996 (c. 8), s. 91(1)(7) (with Schs. 10, 11, 15)

[^c21637221]: See s.341—payments of interest between related companies.

[^c22737701]: Words in Sch. 16 para. 6(5) substituted (S.) (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp17), s. 64(2), sch. 3 para. 19

[^c22737581]: Words in Sch. 16 para. 8 substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 13

[^c22737661]: Words in Sch. 16 para. 8 substituted (with effect in accordance with s. 91(5) of the amending Act) by Finance Act 1999 (c. 16), s. 91(3)(a)

[^c22737681]: Words in Sch. 16 para. 8 substituted (with effect in accordance with s. 91(5) of the amending Act) by Finance Act 1999 (c. 16), s. 91(3)(b)

[^c21637231]: 1989 s.149(3)(d)—not to affect the making of assessments before 1983-84or for accounting periods ending before 1April 1983.Previously “sections 36 and 37”.

[^c23821771]: Words in Sch. 17 para. 7 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 160

[^c22742631]: Words in Sch. 18 paras. 1(1), 2(1), 3(1), 4(3)(4), 5A(3)(4), 5C(3)(4), 5D(3)(4), 5E(3)(4), 6 substituted (retrospectively) by Finance Act 2000 (c. 17), s. 100(4)(a)(5)

[^c21637391]: See 1990 s.32(12)(b).Reference to “section 413(7) to (9)” to be construed as a reference to 1990 s.31(4)where Sch.18applies to disposals of shares to employee share ownership trusts.

[^c21637401]: 1989 s.101(2)from 27July 1989;from 14March 1989for purposes of subss. (1D)and (1E)of 1970 s.272.Previously “(b) do not carry any right either to conversion into shares or securities of any other description or to the acquisition of any additional shares or securities;”.

[^c22744671]: Sch. 18 para. 1(5) applied (with modifications) (1.5.1995) by Finance Act 1993 (c. 34), s. 153(11A) (as inserted by Finance Act 1995 (c. 4), Sch. 24 para 4(4))

[^c21637411]: 1989 s.101(3)from 27July 1989;from 14March for purposes of subss. (1D)and (1E)of 1970 s.272.Previously “(a) which does not carry any right either to conversion into shares or securities of any other description or to the acquisition of additional shares or securities;”.

[^c21637421]: 1989 s.101(4)from 27July 1989;from 14March 1989for purposes of subss. (1D)and (1E)of 1970 s.272.

[^c21637431]: Sch. 18 para. 1(5E)-(5I) inserted (1.4.1991) by Finance Act 1991 (c. 31, SIF 63:1), s. 77(1)-(3)

[^c21637471]: See s.291(6)—para.1applied for purposes of business expansion scheme.

[^c22746131]: Word in Sch. 18 para 1(5C)(c) substituted (with effect in accordance with Sch. 38 para. 6(10) of the amending Act) by Finance Act 1996 (c. 8), Sch. 38 para. 6(1)(2)(k)

[^c22750151]: Words in Sch. 18 para. 1(3)(d)(5)(c) substituted (with effect in accordance with Sch. 27 para. 6(3)(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 27 para. 5(2) (with Sch. 27 para. 6(1))

[^c22750181]: Words in Sch. 18 para. 1(5E)(a) inserted (with application in accordance with s. 86(2) of the amending Act) by Finance Act 2000 (c. 17), s. 86(2)(a)

[^c22750201]: Words in Sch. 18 para. 1(5E)(b) inserted (with application in accordance with s. 86(2) of the amending Act) (by Finance Act 2000 (c. 17), s. 86(2)(b)

[^c22750221]: Words in Sch. 18 para 1(6)(b)(iii) substituted (with effect in accordance with s. 68(2) of the amending Act) by Finance Act 2000 (c.17), Sch. 19 para. 6

[^c22751751]: Words in Sch. 18 para. 1(6)(b)(i)(ii) substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 63(a) (with Sch. 3)

[^c22751781]: Words in Sch. 18 para. 1(6)(b)(iii) substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 63(b) (with Sch. 3)

[^c23821951]: Words in Sch. 18 para. 1(6)(b)(i) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 18

[^c23821971]: Word in Sch. 18 para. 1(2) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by Finance Act 2009 (c. 10), Sch. 9 para. 2(2) (with Sch. 9 paras. 6-8)

[^c23822001]: Word in Sch. 18 para. 1(3) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by Finance Act 2009 (c. 10), Sch. 9 para. 2(3)(a) (with Sch. 9 paras. 6-8)

[^c23822021]: Sch. 18 para. 1(3)(c) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by Finance Act 2009 (c. 10), Sch. 9 para. 2(3)(b) (with Sch. 9 paras. 6-8)

[^c23822041]: Words in Sch. 18 para. 1(3)(d) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by Finance Act 2009 (c. 10), Sch. 9 para. 2(3)(c) (with Sch. 9 paras. 6-8)

[^c22742651]: Words in Sch. 18 paras. 1(1), 2(1), 3(1), 4(3)(4), 5A(3)(4), 5C(3)(4), 5D(3)(4), 5E(3)(4), 6 substituted (retrospectively) by Finance Act 2000 (c. 17), s. 100(4)(a)(5)

[^c21637481]: See 1990 s.32(12)(b).Reference to “section 413(7) to 9” to be construed as a reference to 1990 s.31(4)where Sch.18applies to disposals of shares to employee share ownership trusts.

[^c22750241]: Sch. 18 para. 2(1A) inserted (with effect in accordance with Sch. 27 para. 6(3)(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 27 para. 5(3) (with Sch. 27 para. 6(1))

[^c22742661]: Words in Sch. 18 paras. 1(1), 2(1), 3(1), 4(3)(4), 5A(3)(4), 5C(3)(4), 5D(3)(4), 5E(3)(4), 6 substituted (retrospectively) by Finance Act 2000 (c. 17), s. 100(4)(a)(5)

[^c21637491]: See 1990 s.32(13)(b).Reference to “section 413(7) to 9” to be construed as a reference to 1990 s.31(4)where Sch.18applies to disposals of shares to employee share ownership trusts.

[^c21637501]: See s.291(6)—para.3applied for purposes of business expansion scheme.

[^c22742671]: Words in Sch. 18 paras. 1(1), 2(1), 3(1), 4(3)(4), 5A(3)(4), 5C(3)(4), 5D(3)(4), 5E(3)(4), 6 substituted (retrospectively) by Finance Act 2000 (c. 17), s. 100(4)(a)(5)

[^c21637511]: See 1990 s.32(12)(b).References to “section 413(7) to (9)” construed as references to 1990 s.31(4)where Sch.18applies to disposals of shares to employee share ownership trusts.

[^c21637521]: See 1990 s.32(12)(b).References to “section 413(7) to (9)” construed as references to 1990 s.31(4)where Sch.18applies to disposals of shares to employee share ownership trusts.

[^c22750261]: Sch. 18 para. 4(5) inserted (with effect in accordance with Sch. 27 para 6(3)(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 27 para. 5(4) (with Sch. 27 para. 6(1))

[^c21637531]: Sch. 18 para. 5A substituted (16.7.1992 or as mentioned in Sch. 6 para. 6 of the amending Act) for para. 5(5) by Finance (No. 2) Act 1992 (c. 48), s. 24, Sch. 6 paras.1, 6

[^c22742771]: Words in Sch. 18 paras. 1(1), 2(1), 3(1), 4(3)(4), 5A(3)(4), 5C(3)(4), 5D(3)(4), 5E(3)(4), 6 substituted (retrospectively) by Finance Act 2000 (c. 17), s. 100(4)(a)(5)

[^c21637601]: See 1990 s.32(12)(b):references to “section 413(7) to (9)” and to section 413(7)construed as references to 1990 s.31(4)where Sch.18applies to disposals of shares to employee share ownership trusts.

[^c22750681]: Words in Sch. 18 para. 6 substituted (with effect in accordance with Sch. 27 para. 6(3)(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 27 para. 5(6) (with Sch. 27 para. 6(1))

[^c21637621]: See 1990 s.32(12)(b):references to “section 413(7) to (9)” and to section 413(7)construed as references to 1990 s.31(4)where Sch.18applies to disposals of shares to employee share ownership trusts.

[^c22742781]: Words in Sch. 18 para. 7(1)(b) substituted (retrospectively) by Finance Act 2000 (c. 17), s. 100(4)(b)

[^c21637631]: See 1990 s.32(12)(d). Para 7(1)(b)omitted where Sch.18applies to disposals of shares to employee share ownership trusts.

[^c23821911]: Words in Sch. 18 para. 7(1) inserted (with effect in accordance with Sch. 1 para. 9 of the amending Act) by Finance Act 2006 (c. 25), Sch. 1 para. 6(3)

[^c23821931]: Sch. 18 para. 7(1A)-(1C) inserted (with effect in accordance with Sch. 1 para. 9 of the amending Act) by Finance Act 2006 (c. 25), Sch. 1 para. 6(4)

[^c21637541]: Sch. 18 para. 5A substituted (16.7.1992 or as mentioned in Sch. 6 para. 6 of the amending Act) for para. 5(5) by Finance (No. 2) Act 1992 (c. 48), s. 24, Sch. 6 paras.1, 6

[^c22742691]: Words in Sch. 18 paras. 1(1), 2(1), 3(1), 4(3)(4), 5A(3)(4), 5C(3)(4), 5D(3)(4), 5E(3)(4), 6 substituted (retrospectively) by Finance Act 2000 (c. 17), s. 100(4)(a)(5)

[^c22743281]: Sch. 18 para. 5B excluded (retrospective to 5.11.1993) by Finance Act 1994 (c. 9), s. 252(2), Sch. 24 para. 17(2)

[^c22742841]: Sch. 18 para. 5B excluded (19.9.1994) by Coal Industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 16 (with s. 40(7)); S.I. 1994/2189, art. 2, Sch.

[^c22744711]: Sch. 18 para. 5B excluded (19.7.1995) by Crown Agents Act 1995 (c. 24), s. 7(2)

[^c22744731]: Sch. 18 para. 5B excluded (8.11.1995) by Atomic Energy Authority Act 1995 (c. 37), Sch. 3 para. 8(2)

[^c22746171]: Sch. 18 para. 5B excluded (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1)(f), Sch. 7 para. 20(2) (with s. 43)

[^c21637551]: Sch. 18 paras. 5B-5E inserted (16.7.1992 with application where the option arrangements are made on or after 15.11.1991) by Finance (No. 2) Act 1992 (c. 48), s. 24, Sch. 6 paras. 2, 7

[^c23821851]: Words in Sch. 18 para. 5B(4)(d) substituted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 121(2) (with Sch. 7)

[^c23821871]: Sch. 18 para. 5B(4A) inserted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 121(3) (with Sch. 7)

[^c23822061]: Word in Sch. 18 para. 5B(4)(b) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by Finance Act 2009 (c. 10), Sch. 9 para. 4 (with Sch. 9 paras. 6-8)

[^c21637561]: Sch. 18 paras. 5B-5E inserted (16.7.1992 with application where the option arrangements are made on or after 15.11.1991) by Finance (No. 2) Act 1992 (c. 48), s. 24, Sch. 6 paras. 2, 7

[^c22742711]: Words in Sch. 18 paras. 1(1), 2(1), 3(1), 4(3)(4), 5A(3)(4), 5C(3)(4), 5D(3)(4), 5E(3)(4), 6 substituted (retrospectively) by Finance Act 2000 (c. 17), s. 100(4)(a)(5)

[^c21637571]: Sch. 18 paras. 5B-5E inserted (16.7.1992 with application where the option arrangements are made on or after 15.11.1991) by Finance (No. 2) Act 1992 (c. 48), s. 24, Sch. 6 paras. 2, 7

[^c22742731]: Words in Sch. 18 paras. 1(1), 2(1), 3(1), 4(3)(4), 5A(3)(4), 5C(3)(4), 5D(3)(4), 5E(3)(4), 6 substituted (retrospectively) by Finance Act 2000 (c. 17), s. 100(4)(a)(5)

[^c21637581]: Sch. 18 paras. 5B-5E inserted (16.7.1992 with application where the option arrangements are made on or after 15.11.1991) by Finance (No. 2) Act 1992 (c. 48), s. 24, Sch. 6 paras. 2, 7

[^c22742751]: Words in Sch. 18 paras. 1(1), 2(1), 3(1), 4(3)(4), 5A(3)(4), 5C(3)(4), 5D(3)(4), 5E(3)(4), 6 substituted (retrospectively) by Finance Act 2000 (c. 17), s. 100(4)(a)(5)

[^c23821891]: Words in Sch. 18 para. 5F(1)(b) substituted (with effect in accordance with Sch. 1 para. 9 of the amending Act) by Finance Act 2006 (c. 25), Sch. 1 para. 6(2)

[^c21637641]: Source—1972 Sch. 16 8(1); 1980 Sch. 9 1

[^c21637651]: See—1976(D) s.34 and Sch.6 para.9(6)(7)—development land tax. 1976(D)repealed by 1985 s.98(6)and Sch.27 Pt.X.1988 s.127—enterprise allowance.

[^c21637661]: Source—1972 Sch. 16 8(2)

[^c21637671]: Source—1972 Sch.16 8(3)-(5); 1978 Sch.5 1

[^c21637681]: Source—1972 Sch.16 9(1)

[^c21637691]: See 1976(D) s.34and Sch.6 para.9(6)(7)—development land tax. 1976(D)repealed by 1985 s.98(6)and Sch.27 Pt.X.

[^c21637701]: Source—1972 Sch.16 9(2); 1980 Sch.9 2

[^c21637721]: Source—1972 Sch.16 9(3); 1978 s.35(1)]

[^c21637731]: Source—1972 Sch.16 9(4); 1978 s.35(2)]

[^c21637741]: Source—1972 Sch.16 9(5), (6)

[^c21637751]: Source—1972 Sch.16 10(1); 1975 (No.2) Sch.8 4

[^c21637761]: Source—1982 s.56(1)

[^c21637771]: Source—1972 Sch.16 10(1)

[^c21637781]: Source—1972 Sch.16 10A; 1973 Sch.9 3

[^c21637791]: Source—1972 Sch.16 10(2); 1980 Sch.9 3

[^c21637801]: See 1976(D) s.34and Sch.6 para.9(6)(7)—development land tax. 1976(D)repealed by 1985 s.98(6)and Sch.27 Pt.X.

[^c21637811]: See ss.539and 547—certain gains under life policies.

[^c21637821]: Source—1972 Sch.16 10(3); 1978 s.35(3); 1980 s.44(2)

[^c21637831]: See ss.539and 547—certain gains under life policies.

[^c21637841]: Source—1972 Sch.16 10(4), (4A); 1980 Sch.9 4

[^c21637851]: Source—1972 Sch.16 10(5); 1980 Sch.9 5

[^c21637861]: Source—1972 Sch.16 10(6)

[^c21637871]: Source—1972 Sch.16 10(7)

[^c21637881]: Source—[1972 Sch.16 10(8)(a)]

[^c21637891]: Source—[1972 Sch.16 10(8)(b), (c); 1985 Sch.25 9]

[^c21637901]: Source—[1972 Sch.16 10(9); 1980 Sch.9 6; 1987 Sch.15 4]

[^c21637911]: Source—[1972 Sch.16 11]

[^c21637921]: See 1974 s.44(4)and Sch.7 para.4(2)—development gains.

[^c21637931]: See—s.623(2)—definition of “investment income” applied for purposes of retirement annuities.s.745(4)—definition of “trading company” applied for purpose of Ch.III Part XVIII (transfer of assets abroad).

[^c21637941]: Source—[1972 Sch.16 12(1); 1973 Sch.9 4(2), (4)]

[^c21637951]: Source—[1972 Sch.16 12(2)]

[^c21637961]: Source—[1972 Sch.16 12(2A); 1973 Sch.9 4(3)]

[^c21637971]: Source—[1972 Sch.16 12(2B); 1982 s.56(2)]

[^c21637981]: Source—[1972 Sch.16 12(3)]

[^c21637991]: Source—[1972 Sch.16 12A; 1978 Sch.5 2]

[^c21638001]: Source—[1972 Sch.16 13(1); 1980 Sch.9 7]

[^c21638011]: See 1976(D) s.34and Sch.6 para.9(8)—development land tax. 1976(D)repealed by 1985 s.98(6)and Sch.27 Pt.X.

[^c21638021]: Source—[1972 Sch.16 13(2)]

[^c21638031]: Source—[1972 Sch.16 13(3)]

[^c21638041]: Sch.7 para.36(8) Copyright, Designs and Patents Act 1988from 1August 1989—commencement order S.I. 1989 No.816 (not reproduced).Previously “tangible property or of copyright in a literary, dramatic, musical or artistic work within the meaning of the Copyright Act 1956 (or any corresponding right under the law of a country to which that Act does not extend)”.

[^c21638051]: Source—1956 c. 74.

[^c21638061]: 1956 c.74

[^c21638071]: Source—[1972 Sch.16 13(4), (5)]

[^c21638081]: 1986 c. 45.

[^c21638091]: Source—[1972 Sch.16 14; 1975 (No.2) Sch.8 3(3)]

[^c21638101]: Source—[1975 (No.2) Sch.8 3(4).]

[^c21638111]: Repealed by 1989 s.187and Sch.17 Part Vbut Part Icontinues to have effect where the subsequent distribution referred to in 1988 s.427(4)is made before 1April 1992.

[^c21638121]: Source—[1972 Sch.16 15-20; 1976 s.44(3); 1987 (No.2) s.61(5), (6)]

[^c21638131]: Sch.19repealed by 1989 s.187and Sch.17 Part Vin relation to accounting periods beginning after 31March 1989 (except paragraph 17which repeal has effect on and after 27July 1989).

[^c21638141]: Sch.19repealed by 1989 s.187and Sch.17 Part Vin relation to accounting periods beginning after 31March 1989 (except paragraph 17which repeal has effect on and after 27July 1989).

[^c22765661]: Words in Sch. 19AA para. 1(2) inserted (with effect in accordance with Sch. 8 para. 55 of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 33

[^c21638161]: See 1990 s. 42 and Sch.7 para.10(2) regarding treatment of assets in relation to the first period of account of an insurance company

[^c22754751]: Words in Sch. 19AA para. 2(3)(c) substituted (10.1.1995 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 1994 (S.I. 1994/3278), art. 3

[^c22768981]: Words in Sch. 19AA para. 2(1)(b)(2)(3) substituted (1.12.2001 in accordance with art. 1(2)(a) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 52(1)(k)(i)

[^c22769061]: Words in Sch. 19AA para. 2(3)(d) substituted (1.12.2001 in accordance with art. 1(2)(a) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 52(2)(m)(i)

[^c22769081]: Words in Sch. 19AA para. 3(1)(a)(2)(a)(3)(a) substituted (1.12.2001 in accordance with art. 1(2)(a) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 52(1)(k)(ii)

[^c22754771]: Sch. 19AA para. 4(1) substituted (10.1.1995 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 1994 (S.I. 1994/3278), art. 4(1)

[^c22754811]: Sch. 19AA para. 4(3)(4) inserted (10.1.1995 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 1994 (S.I. 1994/3278), art. 4(3)

[^c22768791]: Sch. 19AA para. 4(1): definition of "B" substituted (1.9.2000 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 2000 (S.I. 2000/2188), art. 3(2)

[^c22768811]: Sch. 19AA para. 4(2) substituted (1.9.2000 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 2000 (S.I. 2000/2188), art. 3(3)

[^c22768831]: Sch. 19AA para. 4(5) inserted (1.9.2000 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 2000 (S.I. 2000/2188), art. 3(4)

[^c22768851]: 1996 c. 8.

[^c22769111]: Words in Sch. 19AA para 4(1)(2)(5) substituted (1.12.2001 in accordance with art. 1(2)(a) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 52(1)(k)(iii)

[^c22769141]: Words in Sch. 19AA para 4(2)(a)(b)(4)(b)(5) substituted (1.12.2001 in accordance with art. 1(2)(a) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 52(2)(m)(ii)

[^c23822381]: Words in Sch. 19AA para. 4(1) substituted (6.1.2006 with effect in accordance with art. 1 of the amending S.I.) by The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2005 (S.I. 2005/3465), art. 7(2)

[^c23822401]: Words in Sch. 19AA para. 4(2) substituted (6.1.2006 with effect in accordance with art. 1 of the amending S.I.) by The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2005 (S.I. 2005/3465), art. 7(3)

[^c23822451]: Sch. 19AA para. 4(5): definition of "free assets amount" omitted (9.6.2006 with effect in accordance with art. 1(2)(3) of the repealing S.I.) by virtue of The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2006 (S.I. 2006/1358), arts. 1(1), 4

[^c23822471]: Words in Sch. 19AA para. 4(1) inserted (17.4.2007 with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/1031), arts. 1(1), 9(2)

[^c23822491]: Sch. 19AA para. 4(1A) inserted (17.4.2007 with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/1031), arts. 1(1), 9(3)

[^c23822511]: Words in Sch. 19AA para. 4(2) inserted (17.4.2007 with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/1031), arts. 1(1), 9(4)(a)

[^c23822531]: Words in Sch. 19AA para. 4(2) inserted (17.4.2007 with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/1031), arts. 1(1), 9(4)(b)

[^c23822551]: Sch. 19AA para. 4(2A) inserted (17.4.2007 with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/1031), arts. 1(1), 9(5)

[^c22754831]: Words in Sch. 19AA para. 5(5)(a) inserted (10.1.1995 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 1994 (S.I. 1994/3278), art. 5(a)

[^c22765681]: Words in Sch. 19AA para. 5(5) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 8

[^c22767831]: Sch. 19AA para. 5 modified (20.3.1997 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473), reg. 31

[^c22769591]: Sch. 19AA para. 5(5) modified (6.4.1999) by The Individual Savings Account (Insurance Companies) Regulations 1998 (S.I. 1998/1871), regs. 5, 19

[^c22768861]: Words in Sch. 19AA para. 5(5)(a) substituted (1.9.2000 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 2000 (S.I. 2000/2188), art. 4(2)(a)

[^c22768881]: Sch. 19AA para. 5(5)(c)-(e) substituted for para. 5(5)(c)-(g) (1.9.2000 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 2000 (S.I. 2000/2188), art. 4(2)(b)

[^c22768901]: Sch. 19AA para. 5(6A) inserted (1.9.2000 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 2000 (S.I. 2000/2188), art. 4(3)

[^c22768921]: Sch. 19AA para. 5(7) omitted (1.9.2000 with effect in accordance with art. 1 of the amending S.I.) by virtue of The Overseas Life Assurance Fund (Amendment) Order 2000 (S.I. 2000/2188), art. 4(4)

[^c23822221]: Words in Sch. 19AA para. 5(5)(c) substituted (with effect in accordance with s. 153(4) of the amending Act) by Finance Act 2003 (c. 14), s. 153(1)(a)

[^c23822341]: Sch. 19AA para. 5 modified (12.8.2005 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014), regs. 1(1), 25; and that modifying reg. 25 is omitted (14.8.2007 with effect in accordance with reg. 1(2) of the revoking S.I.) by virtue of S.I. 2007/2134, regs. 1(1), 23

[^c23822331]: Sch. 19AA para. 5(5) modified (6.4.2005) by The Child Trust Funds (Insurance Companies) Regulations 2004 (S.I. 2004/2680), regs. 1, 4, 17; S.I. 2004/3369, art. 2(1)

[^c23822241]: Sch. 19AA para. 5(5A) inserted (31.12.2004 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 2004 (S.I. 2004/3275), art. 3(2)

[^c23822371]: S.I. 1995/3237

[^c23822261]: Words in Sch. 19AA para. 5(6A) inserted (31.12.2004 with effect in accordance with art. 1 of the amending S.I.) by The Overseas Life Assurance Fund (Amendment) Order 2004 (S.I. 2004/3275), art. 3(3)

[^c21638621]: Sch. 19A para. 1(1)(3): s. 451(1) (with s. 451(1A) and Sch. 19A para. 1(1)(3)) power exercised by S.I.1991/851.

[^c21638631]: Repealed by S.I. 1990 No.2524 reg. 3(2)(a)coming into force 2January 1991 for 1988-89and subsequent years.

[^c21638641]: S.I. 1990 No.2524 reg. 3(2)(b)coming into force 2January 1991for 1988-89and subsequent years.

[^c21638661]: S.I. 1990 No.2524 reg. 3(3)coming into force 2January 1991for 1988-89and subsequent years.

[^c21638671]: S.I. 1990 No.2524 reg. 4coming into force 2January 1991for 1988-89and subsequent years.

[^c21638681]: Sch. 19A para. 2B amended for the year of assessment 1988-89 by S.I. 1991/851, reg. 5(2). Sch. 19A para. 2B modified (28.3.1992 with effect for the year of assessment 1989-1990 only) by S.I. 1992/511, regs. 1(1), 5(2)

[^c21638691]: Sch. 19A paras. 2A, 2B inserted by S.I. 1990/2524

[^c21638701]: S.I. 1990 No.2524 reg. 5coming into force 2January 1991for 1988-89and subsequent years.

[^c21638711]: S.I. 1990 No.2524 reg. 3(4)coming into force 2January 1991for 1988-89and subsequent years.

[^c21638731]: S.I. 1990 No.2524 reg. 3(4)coming into force 2January 1991for 1988-89and subsequent years.

[^c21638751]: S.I. 1990 No.2524 reg. 3(4)coming into force 2January 1991for 1988-89and subsequent years.

[^c21638761]: S.I. 1990 No.2524 reg. 3(4)coming into force 2January 1991for 1988-89and subsequent years.

[^c21638781]: 1989 s.149(6)(4)(a)(iii)—not to affect assessments before 1983-84 oraccounting periods before 1April 1983.Previously “37, 40 and 41” and “fraud, wilful default or neglect”.

[^c21638801]: S.I. 1990 No.2524 reg. 3(4)coming into force 2January 1991for 1988-89and subsequent years.

[^c21638811]: Repealed by 1989 s.187and Sch.17 Part VIII.

[^c21638821]: Repealed by S.I. 1990 No.2524 reg. 3(5)coming into force 2January 1991for 1988-89and subsequent years.

[^c21638831]: 1988(F) s.58for 1988-89and subsequent years.

[^c21638851]: 1961 c. 62.

[^c21638881]: 1960 c. 58.

[^c21638891]: Words in Sch. 20 para. 3 inserted (1.8.1993) by 1993 c. 10, ss. 98(1), 99(1), Sch. 6 para. 25(a)

[^c21638901]: 1964 c. 33 (N.I.).

[^c22767671]: Word in Sch. 20 para. 5 substituted (with effect in accordance with Sch. 38 para. 6(11) of the amending Act) by Finance Act 1996 (c. 8), Sch. 38 para. 6(1)(2)(l)

[^c23824111]: Words in Sch. 20 para. 5 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 7(10), Sch. 27 Pt. 6(5)

[^c22769511]: Words in Sch. 20 para. 6 substituted (1.12.2001 in accordance with art. 1(2)(a) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 50

[^c22767681]: Words in Sch. 20 para. 7(1) substituted (with application in accordance with Sch. 37 para. 10 of the amending Act) by Finance Act 1996 (c. 8), Sch. 37 para. 5)

[^c22767701]: Sch. 20 para. 7(3) inserted (with application in accordance with Sch. 37 para. 10 of the amending Act) by Finance Act 1996 (c. 8), Sch. 37 para. 2(3)

[^c23824001]: Words in Sch. 20 para. 8 substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 237(2) (with Sch. 2)

[^c23824021]: Words in Sch. 20 para. 9(1) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 237(3) (with Sch. 2)

[^c21638921]: Sch. 20 para. 3A inserted (1.9.1992) by Charities Act 1992 (c. 41), s. 78(1), Sch. 6 para. 17; S.I. 1992/1900, art. 2(1), Sch. 1

[^c21638931]: Words in Sch. 20 para. 3A inserted (1.8.1993) by 1993 c. 10, ss. 98(1), 99(1), Sch. 6 para. 25(b)

[^c22767731]: Sch. 20 para. 10 renumbered as para. 10(1) (with application in accordance with Sch. 37 para. 10 of the amending Act) by virtue of Finance Act 1996 (c. 8), Sch. 37 para. 2(4)

[^c22767721]: Words in Sch. 20 para 10 substituted (with application in accordance with Sch. 37 para. 10 of the amending Act) by Finance Act 1996 (c. 8), Sch. 37 para. 5

[^c22767751]: Sch. 20 para. 10(2) inserted (with application in accordance with Sch. 37 para. 10 of the amending Act) by Finance Act 1996 (c. 8), Sch. 37 para. 2(4)

[^c23824051]: Words in Sch. 20 para. 10(1)(b) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 237(4)(a) (with Sch. 2)

[^c23824081]: Words in Sch. 20 para. 10(1)(d) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 237(4)(b) (with Sch. 2)

[^c21638961]: Words in Sch. 20 para. 12(2) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 14(59) (with ss. 60, 101(1), 171, 201(3))

[^c23823961]: Sch. 20 Pt. 3 (paras. 11-14) repealed (with effect in accordance with s. 55(5) of the repealing Act) by Finance Act 2006 (c. 25), s. 55(3), Sch. 26 Pt. 3(5)

[^c21639001]: For regulations see Part III Vol.5 (under “Pension scheme surpluses: valuation”).

[^c21639031]: See S.I.1989 No.2290, regn.10(5)in Part III Vol.5.