Income and Corporation Taxes Act 1988

[^c21639041]: Sch. 22 para. 7(3)(d) modified (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. 271(10), 289 (with ss. 60, 101(1), 171, 201(3))

[^c21639051]: Words in Sch. 22 para. 7 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(60) (with ss. 60, 101(1), 171, 201(3))

[^c21639061]: See S.I.1989 No.2290, regn.10(5)in Part III Vol.5.

[^c23824151]: Words in Sch. 22 para. 7(3)(c) 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. 348(2) (with Sch. 2)

[^c21639081]: 1988(F) s.56.Previously “(2) The Board may by regulations provide that this Schedule, or any provision of it, shall not apply in relation to a scheme or to an employee—(a) in circumstances prescribed in the regulations; (b) in any case where in the opinion of the Board the facts are such that it would be appropriate for this Schedule, or the provision in question, not to apply.” For regulations see Part III Vol.5under “Retirement Benefit Schemes: transitional provisions”.

[^c21639091]: See S.I.1988 No.1436 (in Part III Vol.5)for circumstances when paras.2-4, 5(2), 5(3), 6and 7disapplied and when para.2modified.

[^c21639101]: For regulations see Part III Vol.5 (under “Retirement benefit schemes: maximum lump sum”).

[^c21639111]: See S.I.1988 No.1436 (in Part III Vol.5)for circumstances when paras.2-4, 5(2), 5(3), 6and 7disapplied.

[^c21639121]: See S.I.1988 No.1436 (in Part III Vol.5)for circumstances when paras.2-4, 5(2), 5(3), 6and 7disapplied.

[^c21639131]: See S.I.1988 No.1436 (in Part III Vol.5)for circumstances when paras.2-4, 5(2), 5(3), 6and 7disapplied.

[^c21639141]: See S.I.1988 No.1436 (in Part III Vol.5)for circumstances when paras.2-4and 5(2), 5(3), 6and 7disapplied, and when paras.5(3), (4)modified.

[^c21639161]: See S.I.1988 No.1436 (in Part III Vol.5)for circumstances when paras.2-4and 5(2), 5(3), 6and 7disapplied, and when paras.5(3), (4)modified.

[^c21639171]: See S.I.1988 No.1436 (in Part III Vol.5)for circumstances when paras.2-4, 5(2), 5(3), 6and 7disapplied.

[^c21639181]: Repealed by 1989 ss.75and 187and Sch.6 paras.17and 18(10)and Sch.17 Part IV.

[^c23322061]: Words in Sch. 25 para. 1 inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 26; S.I. 1998/3173, art. 2

[^c21639531]: Repealed by 1990 s.67(3)(a)and s.132and Sch.19 Part IVin relation to dividends paid on or after 20March 1990.

[^c21639541]: 1990 s.67(3)(b)in relation to dividends paid on or after 20March 1990.

[^c23319631]: Words in Sch. 25 para. 2(1) substituted (with application in accordance with s. 134(5) of the amending Act) by Finance Act 1994 (c. 9), s. 134(2)(a)(i)

[^c23319591]: Words in Sch. 25 para. 2(1) repealed (with application in accordance with s. 134(5) of the repealing Act) by Finance Act 1994 (c. 9), s. 134(2)(a)(ii)(v), Sch. 26 Pt. 5(15), Note

[^c23319651]: Words in Sch. 25 para. 2(1)(b) substituted (with application in accordance with s. 134(5) of the amending Act) by Finance Act 1994 (c. 9), s. 134(2)(a)(iii)

[^c23319671]: Words in Sch. 25 para. 2(1)(d) substituted (with application in accordance with s. 134(5) of the amending Act) by Finance Act 1994 (c. 9), s. 134(2)(a)(iv)

[^c23319621]: Sch. 25 para. 2(2) repealed (with application in accordance with s. 134(5) of the repealing Act) by Finance Act 1994 (c. 9), s. 134(2)(b), Sch. 26 Pt. 5(15), Note

[^c23319701]: Sch. 25 para. 2(3)(3A) substituted for para. 2(3) (with application in accordance with s. 134(5) of the amending Act) by Finance Act 1994 (c. 9), s. 134(2)(c)

[^c23319781]: Words in Sch. 25 para. 2(1)(d) substituted (with effect in accordance with s. 182 of the amending Act) by Finance Act 1996 (c. 8), Sch. 36 para. 4(2)(a)

[^c23319811]: Words in Sch. 25 para. 2(6) substituted (with effect in accordance with s. 182 of the amending Act) by Finance Act 1996 (c. 8), Sch. 36 para. 4(2)(b)

[^c23322811]: Sch. 25 para. 2(1B) inserted (with application in accordance with s. 88(2) of the amending Act) by Finance Act 1999 (c. 16), s. 88(1)

[^c23323251]: Words in Sch. 25 para. 2(1A) added (with application in accordance with s. 82(8) of the amending Act) by Finance Act 2001 (c. 9), s. 82(2)

[^c23827441]: Sch. 25 para. 2(1A)(a) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 287(2)(a) (with Sch. 2 Pts. 1, 2)

[^c23827461]: Words in Sch. 25 para. 2(1A)(b) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 287(2)(b) (with Sch. 2 Pts. 1, 2)

[^c23827481]: Words in Sch. 25 para. 2(1B)(a) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 287(3) (with Sch. 2 Pts. 1, 2)

[^c23319741]: Sch. 25 para. 3(4A) inserted (with application in accordance with s. 134(5) of the amending Act) by Finance Act 1994 (c. 9), s. 134(4)(a)

[^c23319761]: Words in Sch. 25 para. 3(5) inserted (with application in accordance with s. 134(5) of the amending Act) by Finance Act 1994 (c. 9), s. 134(4)(b)

[^c23319991]: Sch. 25 para. 3(1)-(4) repealed (with effect in accordance with s. 182 of the repealing Act) by Finance Act 1996 (c. 8), Sch. 36 para. 4(4)(a), Sch. 41 Pt. 5(34), Note

[^c23320051]: Words in Sch. 25 para. 3(5) repealed (with effect in accordance with s. 182 of the repealing Act) by Finance Act 1996 (c. 8), Sch. 36 para. 4(4)(b), Sch. 41 Pt. 5(34), Note

[^c23322241]: Words in Sch. 25 para. 3(4A)(b) substituted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 28; S.I. 1998/3173, art. 2

[^c21639551]: Repealed by 1990 s.67(3)(a)and s.132and Sch.19 Part IVin relation to dividends paid on or after 20March 1990.

[^c21639561]: 1990 s.67(3)(c)in relation to dividends paid on or after 20March 1990.

[^c23323321]: Words in Sch. 25 para. 4(1) inserted (with application in accordance with s. 82(8) of the amending Act) by Finance Act 2001 (c. 9), s. 82(4)

[^c23323341]: Words in Sch. 25 para. 4(1A) inserted (with application in accordance with s. 82(8) of the amending Act) by Finance Act 2001 (c. 9), s. 82(5)

[^c23323361]: Words in Sch. 25 para. 4(2) inserted (with application in accordance with s. 82(8) of the amending Act) by Finance Act 2001 (c. 9), s. 82(6)

[^c23827501]: Sch. 25 para. 4(1A)(a) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 287(4)(a) (with Sch. 2 Pts. 1, 2)

[^c23827521]: Words in Sch. 25 para. 4(1A)(b) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 287(4)(b) (with Sch. 2 Pts. 1, 2)

[^c23319831]: Words in Sch. 25 para. 2A(1) repealed (with effect in accordance with s. 182 of the repealing Act) by Finance Act 1996 (c. 8), Sch. 36 para. 4(3)(a), Sch. 41 Pt. 5(34), Note

[^c23319971]: Words in Sch. 25 para. 2A(5)(c) substituted (with effect in accordance with s. 182 of the amending Act) by Finance Act 1996 (c. 8), Sch. 36 para. 4(3)(b)

[^c23319951]: Sch. 25 para. 2A(6)(7) repealed (with effect in accordance with s. 182 of the repealing Act) by Finance Act 1996 (c. 8), Sch. 36 para. 4(3)(c), Sch. 41 Pt. 5(34), Note

[^c23322141]: Words in Sch. 25 para. 2A(2)(a)(b) substituted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 27(2)(a); S.I. 1998/3173, art. 2

[^c23322161]: Words in Sch. 25 para. 2A(2)(a)(b) substituted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 27(2)(b); S.I. 1998/3173, art. 2

[^c23322181]: Words in Sch. 25 para. 2A(4) substituted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 27(3); S.I. 1998/3173, art. 2

[^c23322201]: Sch. 25 para. 2A(8)(aa) inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 27(4); S.I. 1998/3173, art. 2

[^c23322221]: Words in Sch. 25 para. 2A(8)(a) substituted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 27(5); S.I. 1998/3173, art. 2

[^c23827361]: Words in Sch. 25 para. 2A(2) substituted (with effect in accordance with s. 64(8)(9) of the amending Act) by Finance Act 2008 (c. 9), s. 64(4)(a)

[^c23827381]: Sch. 25 para. 2A(4A)-(4D) inserted (with effect in accordance with s. 64(8)(9) of the amending Act) by Finance Act 2008 (c. 9), s. 64(4)(b)

[^c23322031]: Word in Sch. 25 para. 13(2)(c) substituted (with effect in accordance with Sch. 38 para. 6(5) of the amending Act) by Finance Act 1996 (c. 8), Sch. 38 para. 6(1)(2)(m)

[^c23319121]: Sch. 27 para. 1(2)(a)(b) substituted (with effect in accordance with s. 134(9) of the amending Act) by Finance Act 1995 (c. 4), s. 134(4)

[^c23828791]: Sch. 27 para. 1(1)(d) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 23(2)

[^c23828871]: Words in Sch. 27 para. 1(1)(d)(ii) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(2)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^c23828891]: Words in Sch. 27 para. 1(1)(d)(ii)(a) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(2)(b) (with Sch. 2 Pts. 1, 2)

[^c23828911]: Words in Sch. 27 para. 1(1)(d)(ii)(b) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(2)(c) (with Sch. 2 Pts. 1, 2)

[^c23828351]: Words in Sch. 27 para. 3(1) substituted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 8(2) (with Sch. 26 para. 17)

[^c23828811]: Sch. 27 para. 3(1)(a)(aa) substituted for para. 3(1)(a) (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 23(3)

[^c23828831]: Words in Sch. 27 para. 3(1)(b) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 23(4)

[^c23828951]: Words in Sch. 27 para. 3(1)(aa)(i) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(4)(a) (with Sch. 2 Pts. 1, 2)

[^c23828971]: Words in Sch. 27 para. 3(1)(aa)(ii) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(4)(b) (with Sch. 2 Pts. 1, 2)

[^c23828931]: Sch. 27 para. 3 cross-heading substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(3) (with Sch. 2 Pts. 1, 2)

[^c23828991]: Words in Sch. 27 para. 4(3)(b) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(5) (with Sch. 2 Pts. 1, 2)

[^c21639651]: Sch. 27 para. 5(2A) inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 170, Sch. 18 para.6

[^c23319161]: Sch. 27 para. 5(1) modified (with effect in accordance with s. 105(1) of the modifying Act) by Finance Act 1996 (c. 8), Sch. 10 para. 3 (with Sch. 15) (and as that para. 3 is substituted (with effect in accordance with s. 82(2) of the 2002 amending Act) by Finance Act 2002 (c. 23), Sch. 25 para. 39)

[^c23319141]: Sch. 27 para. 5(2A) substituted (3.5.1994) by Finance Act 1994 (c. 9), s. 176(2)

[^c23317361]: Words in Sch. 27 para. 5(5) substituted (with effect in accordance with s. 154(9) of the amending Act) by Finance Act 1996 (c. 8), Sch. 28 para. 6

[^c23319181]: Sch. 27 para. 5(1) modified (with effect in accordance with s. 83(3) of the modifying Act) by Finance Act 2002 (c. 23), Sch. 26 para. 35 (with Sch. 28)

[^c23319171]: Sch. 27 para. 5(2A) repealed (with effect in accordance with Sch. 40 Pt. 3(10) Note, Sch. 40 Pt. 3(13) Note of the repealing Act) by Finance Act 2002 (c. 23), Sch. 40 Pt. 3(10), Sch. 40 Pt. 3(13)

[^c23828311]: Sch. 27 para. 5(3)(d) and preceding word inserted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 1(1) (with Sch. 26 paras. 1(3)-(6), 17)

[^c23828331]: Sch. 27 para. 5(3)(e) and preceding word inserted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 1(1) (with Sch. 26 paras. 2(3)-(6), 17)

[^c23828751]: Words in Sch. 27 para. 5(5) 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. 350(4) (with Sch. 2)

[^c23829011]: Words in Sch. 27 para. 5(3)(c) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(6)(a) (with Sch. 2 Pts. 1, 2)

[^c23829031]: Words in Sch. 27 para. 5(3)(d) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(6)(b) (with Sch. 2 Pts. 1, 2)

[^c23829051]: Words in Sch. 27 para. 5(3)(e) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(6)(c) (with Sch. 2 Pts. 1, 2)

[^c23829071]: Words in Sch. 27 para. 5(5) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 289(7) (with Sch. 2 Pts. 1, 2)

[^c23829231]: Words in Sch. 27 para. 5(3)(c) substituted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 13(a)

[^c23829251]: Words in Sch. 27 para. 5(3)(c) omitted (with effect in accordance with Sch. 14 para. 31 of the repealing Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 13(b)

[^c23828451]: Words in Sch. 27 para. 6(1)(b) substituted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(2)(a) (with Sch. 26 para. 17)

[^c23828471]: Words in Sch. 27 para. 6(1) substituted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(2)(b) (with Sch. 26 para. 17)

[^c23828491]: Words in Sch. 27 para. 6(3)(a) substituted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(2)(c) (with Sch. 26 para. 17)

[^c23828851]: Words in Sch. 27 para. 6(1)(c) repealed (with effect in accordance with s. 57(8) of the repealing Act) by Finance Act 2007 (c. 11), s. 57(4), Sch. 27 Pt. 2(18), Note

[^c23828511]: Words in Sch. 27 para. 7 substituted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(3) (with Sch. 26 para. 17)

[^c23828581]: Sch. 27 para. 10 repealed (with effect in accordance with s. 145(2) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(4), Sch. 42 Pt. 2(18), Note 1 (with Sch. 26 para. 17)

[^c23828601]: Words in Sch. 27 para. 11(1)(4) repealed (with effect in accordance with s. 145(2) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(5)(a), Sch. 42 Pt. 2(18), Note 1 (with Sch. 26 para. 17)

[^c23828541]: Words in Sch. 27 para. 11(1) substituted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(5)(b) (with Sch. 26 para. 17)

[^c23828371]: Words in Sch. 27 para. 11(2)(a) substituted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 8(3)(a) (with Sch. 26 para. 17)

[^c23828391]: Words in Sch. 27 para. 11(2)(b) substituted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 8(3)(b) (with Sch. 26 para. 17)

[^c23828411]: Words in Sch. 27 para. 11(2)(c) substituted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 8(3)(c) (with Sch. 26 para. 17)

[^c23828631]: Sch. 27 paras. 12, 13 repealed (with effect in accordance with s. 145(2) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(6), Sch. 42 Pt. 2(18), Note 1 (with Sch. 26 para. 17)

[^c23828651]: Sch. 27 paras. 12, 13 repealed (with effect in accordance with s. 145(2) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(6), Sch. 42 Pt. 2(18), Note 1 (with Sch. 26 para. 17)

[^c21639661]: 1987 c. 51.

[^c23828561]: Words in Sch. 27 para. 14 substituted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(7) (with Sch. 26 para. 17)

[^c23828671]: Words in Sch. 27 para. 16(1) repealed (with effect in accordance with s. 145(2) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(8), Sch. 42 Pt. 2(18), Note 1 (with Sch. 26 para. 17)

[^c23829091]: Words in Sch. 27 para. 16(1) 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. 161(2)

[^c23829111]: Word in Sch. 27 para. 16(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(3)

[^c23829131]: Words in Sch. 27 para. 19(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(4)(a)

[^c23829151]: Sch. 27 para. 19(1A) substituted for words in para. 19(1) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(4)(b)

[^c23829171]: Word in Sch. 27 para. 19(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(4)(c)(i)

[^c23829191]: Words in Sch. 27 para. 19(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(4)(c)(ii)

[^c23829211]: Word in Sch. 27 para. 20(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(5)

[^c21639681]: Words in Sch. 28 para. 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(63)(a) (with ss. 60, 101(1), 171, 201(3))

[^c21639751]: Words in Sch. 28 para. 3 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(63)(b) (with ss. 60, 101(1), 171, 201(3))

[^c23327731]: Sch. 28 para. 3(4) repealed (with effect in accordance with Sch. 8 para. 55 of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 1

[^c21639811]: Words in Sch. 28 para. 4(3)(b) 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(63)(c) (with ss. 60, 101(1), 171, 201(3))

[^c21639821]: Words in Sch. 28 para. 8(3) 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(63)(c) (with ss. 60, 101(1), 171, 201(3))

[^c21639841]: Sch. 28 para. 8(4)(5) repealed (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. 12 (with ss. 60, 101(1), 171, 201(3), Sch. 11 paras. 22, 26(2), 27)

[^c21638221]: Sch. 19AB inserted (25.7.1991 with effect as mentioned in s. 49(3) in relation to accounting periods beginning on or after 2.10.1992) by Finance Act 1991 (c. 31, SIF 63:1), s. 49, Sch. 8; S.I. 1992/1746, art.2

[^c21638241]: Sch. 19AB inserted (25.7.1991 with effect as mentioned in s. 49(3) in relation to accounting periods beginning on or after 2.10.1992) by Finance Act 1991 (c. 31, SIF 63:1), s. 49, Sch. 8; S.I. 1992/1746, art. 2

[^c21638261]: Sch. 19AB para. 1(9) repealed (27.7.1993 with effect as mentioned in s. 103(3)(4) of the amending Act) by 1993 c. 34, s. 103(2)(h)(3)(4), 213, Sch. 23 Pt. III(9)

[^c22765701]: Word in Sch. 19AB para. 1(5)(b)(i) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 12(1)(b) (with s. 55(2))

[^c22767071]: Words in Sch. 19AB para. 1(1) inserted (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 1(2)

[^c22767091]: Sch. 19AB para. 1(3)(4) substituted (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 1(3)

[^c22767111]: Word in Sch. 19AB para. 1(5)(b) repealed (with effect in accordance with s. 169(3) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(27), Note

[^c22767151]: Sch. 19AB para. 1(5)(b)(ii)(iii) substituted for Sch. 19AB para. 1(5)(b)(ii) (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 1(4)

[^c22767171]: Sch. 19AB para. 1(6)(6A) substituted for Sch. 19AB para. 1(6) (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 1(5)

[^c22767191]: Sch. 19AB para. 1(7) substituted (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 1(6)

[^c22767131]: Sch. 19AB para. 1(8) repealed (with effect in accordance with s. 169(3) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 34 para. 1(7), Sch. 41 Pt. 5(27), Note

[^c22767211]: Sch. 19AB para. 1(10)(11) substituted for Sch. 19AB para. 1(10) (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 1(8)

[^c22798971]: Sch. 19AB para. 1 amended (otherwise than as it has effect as mentioned in Sch. 3 para. 11(1) of the amending Act, and with effect in accordance with Sch. 3 para. 10(6)(7), Sch. 8 Pt. 2(6) Note of the amending Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 10(1)-(5), Sch. 8 Pt. 2(6)

[^c22798931]: Words in Sch. 19AB para. 1(7) repealed (with effect in accordance with Sch. 3 paras. 11(1), 12 of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 11(2)(a), Sch. 8 Pt. 2(7), Note

[^c22798951]: Sch. 19AB para. 1: word preceding para. 1(7)(b) repealed (with effect in accordance with Sch. 3 paras. 11(1), 12 of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 8 Pt. 2(7), Note

[^c22798941]: Sch. 19AB para. 1(7)(b) repealed (with effect in accordance with Sch. 3 paras. 11(1), 12 of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 11(2)(b), Sch. 8 Pt. 2(7), Note

[^c22798961]: Words in Sch. 19AB para. 1(7) repealed (with effect in accordance with Sch. 3 paras. 11(1), 12 of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 11(2)(c), Sch. 8 Pt. 2(7), Note

[^c22799091]: Words in Sch. 19AB para. 1(4) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 51(2); S.I. 1998/3173, art. 2

[^c22799141]: Sch. 19AB para. 1(6) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 51(3); S.I. 1998/3173, art. 2

[^c22799161]: Words in Sch. 19AB para. 1(7) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 51(4); S.I. 1998/3173, art. 2

[^c22799181]: Sch. 19AB para. 1(10)(11) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 51(5); S.I. 1998/3173, art. 2

[^c22799591]: Words in Sch. 19AB para. 1(5)(a)(b) substituted (2.7.2002) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2002 (S.I. 2002/1409), art. 2(3)

[^c21638271]: Sch. 19AB inserted (25.7.1991 with effect as mentioned in s. 49(3) in relation to accounting periods beginning on or after 2.10.1992) by Finance Act 1991 (c. 31, SIF 63:1), s. 49, Sch.8; S.I. 1992/1746, art.2

[^c21638281]: Sch. 19AB inserted (25.7.1991 with effect as mentioned in s. 49(3) in relation to accounting periods beginning on or after 2.10.1992) by Finance Act 1991 (c. 31, SIF 63:1), s. 49, Sch.8; S.I. 1992/1746, art.2

[^c22767251]: Sch. 19AB para. 2(1)(2) substituted (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 2(2)

[^c22767271]: Sch. 19AB para. 2(3): words in definition of "total entitlement" substituted (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 2(3)

[^c22799201]: Words in Sch. 19AB para. 2(1)(c) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 51(6); S.I. 1998/3173, art. 2

[^c21638291]: Sch. 19AB inserted (25.7.1991 with effect as mentioned in s. 49(3) in relation to accounting periods beginning on or after 2.10.1992) by Finance Act 1991 (c. 31, SIF 63:1), s. 49, Sch. 8; S.I. 1992/1746, art.2

[^c21638301]: Sch. 19AB inserted (25.7.1991 with effect as mentioned in s. 49(3) in relation to accounting periods beginning on or after 2.10.1992) by Finance Act 1991 (c. 31, SIF 63:1), s. 49, Sch.8; S.I. 1992/1746, art.2

[^c22767291]: Sch. 19AB para. 3(1)(a)(b) substituted (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 3(2)

[^c22767311]: Sch. 19AB para. 3(1A)-(1D) inserted (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 3(3)

[^c22767341]: Words in Sch. 19AB para. 3(3)(b) substituted (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 3(4)

[^c22767361]: Word in Sch. 19AB para. 3(4) substituted (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 3(5)

[^c22767381]: Sch. 19AB para. 3(8)(9) added (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 3(6)

[^c22798981]: Words in Sch. 19AB para. 3(1A) repealed (with effect in accordance with Sch. 3 paras. 11(1), 12 of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 11(3)(a), Sch. 8 Pt. 2(7), Note

[^c22799001]: Words in Sch. 19AB para. 3(1A) repealed (with effect in accordance with Sch. 3 paras. 11(1), 12 of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 11(3)(b), Sch. 8 Pt. 2(7), Note

[^c22799021]: Sch. 19AB para. 3(1A): word preceding para. (b) repealed (with effect in accordance with Sch. 3 paras. 11(1), 12 of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 8 Pt. 2(7), Note

[^c22799011]: Sch. 19AB para. 3(1A)(b) repealed (with effect in accordance with Sch. 3 paras. 11(1), 12 of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 11(3)(c), Sch. 8 Pt. 2(7), Note

[^c22799051]: Words in Sch. 19AB para. 3(1B) repealed (with effect in accordance with Sch. 3 paras. 11(1), 12 of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 11(4)(a), Sch. 8 Pt. 2(7), Note