Income and Corporation Taxes Act 1988

[^c21639431]: Sch. 23A inserted by Finance Act 1991 (c. 31, SIF 63:1), s. 58, Sch. 13 para.1 (with effect as mentioned in s. 58(3) in relation to payments made on or after such day as may be specified: 26.2.1992 specified for certain purposes by S.I. 1992/173, reg.2; 30.6.1992 specified for certain purposes by S.I. 1992/1346, regs.2, 3, 4; 21.4.1993 specified for certain purposes by S.I. 1993/933, regs.2, 3(b), 4)

[^c21639441]: Sch. 23A inserted by Finance Act 1991 (c. 31, SIF 63:1), s. 58, Sch. 13 para. 1 (with effect as mentioned in s. 58(3) in relation to payments made on or after such day as may be specified: 26.2.1992 specified for certain purposes by S.I. 1992/173, reg.2; 30.6.1992 specified for certain purposes by S.I. 1992/1346, regs.2, 3, 4; 21.4.1993 specified for certain purposes by S.I. 1993/933, regs.2, 3(b), 4)

[^c22889991]: Sch. 23A para. 8(1)(aa) inserted (29.4.1996) by Finance Act 1996 (c. 8), s. 159(7)(a)

[^c22890031]: Sch. 23A para. 8(1A) inserted (29.4.1996) by Finance Act 1996 (c. 8), s. 159(8)

[^c22891291]: Words in Sch. 23A para. 8(1) substituted (with effect in accordance with Sch. 10 para. 16 of the amending Act) by Finance Act 1997 (c. 16), Sch. 10 para. 13(1); S.I. 1997/991, art. 2

[^c22891311]: Words in Sch 23A para. 8(2) substituted (with effect in accordance with Sch. 10 para. 16 of the amending Act) by Finance Act 1997 (c. 16), Sch. 10 para. 13(2); S.I. 1997/991, art. 2

[^c22891331]: Sch. 23A para. 8(2A) inserted (with effect in accordance with Sch. 10 para. 16 of the amending Act) by Finance Act 1997 (c. 16), Sch. 10 para. 13(3); S.I. 1997/991, art. 2

[^c23825731]: Words in Sch. 23A para. 8(1)(a)(aa) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(8)(a)(i), Sch. 3 Pt. 1 (with Sch. 2)

[^c23825761]: Words in Sch. 23A para. 8(1)(b) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(8)(a)(ii), Sch. 3 Pt. 1 (with Sch. 2)

[^c23825651]: Words in Sch. 23A para. 8(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. 238(8)(a)(iii) (with Sch. 2)

[^c23825671]: Word in Sch. 23A para. 8(1) inserted (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. 238(8)(a)(iv) (with Sch. 2)

[^c23825691]: Word in Sch. 23A para. 8(1A)(b) inserted (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. 238(8)(b)(i) (with Sch. 2)

[^c23825781]: Words in Sch. 23A para. 8(1A)(b) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(8)(b)(ii), Sch. 3 Pt. 1 (with Sch. 2)

[^c23825801]: Sch. 23A para. 8(2)(c)(d) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(8)(c)(i), Sch. 3 Pt. 1 (with Sch. 2)

[^c23825831]: Words in Sch. 23A para. 8(2) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(8)(c)(ii), Sch. 3 Pt. 1 (with Sch. 2)

[^c23825851]: Words in Sch. 23A para. 8(2) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(8)(c)(iii), Sch. 3 Pt. 1 (with Sch. 2)

[^c23825871]: Sch. 23A para. 8(2A) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(8)(d), Sch. 3 Pt. 1 (with Sch. 2)

[^c23825711]: Words in Sch. 23A para. 8(3)(a) inserted (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. 238(8)(e)(i) (with Sch. 2)

[^c23825891]: Sch. 23A para. 8(3)(b) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(8)(e)(ii), Sch. 3 Pt. 1 (with Sch. 2)

[^c23825001]: Sch. 23A paras. 2A-3A repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(4), Sch. 3 Pt. 1 (with Sch. 2)

[^c22891471]: Sch. 23A para. 2B repealed (with effect in accordance with Sch. 6 para. 17(5) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 17(4), Sch. 8 Pt. 2(11), Note

[^c23825021]: Sch. 23A paras. 2A-3A repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(4), Sch. 3 Pt. 1 (with Sch. 2)

[^c23825041]: Sch. 23A paras. 2A-3A repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 238(4), Sch. 3 Pt. 1 (with Sch. 2)

[^c23825631]: Sch. 23A para. 7A(10): definition of "tax advantage" 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. 238(7) (with Sch. 2)

[^c23825911]: Sch. 23A para. 7A(10): in definition of "manufactured payment", para. (d) inserted (with effect in accordance with Sch. 5 para. 9(2)-(4) of the amending Act) by Finance Act 2007 (c. 11), Sch. 5 para. 9(1)

[^c23826061]: Words in Sch. 23A para. 7A(8)(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. 285(4)(a)(i) (with Sch. 2 Pts. 1, 2)

[^c23826081]: Words in Sch. 23A para. 7A(8)(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. 285(4)(a)(ii) (with Sch. 2 Pts. 1, 2)

[^c23826101]: Words in Sch. 23A para. 7A(8) 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. 285(4)(a)(iii) (with Sch. 2 Pts. 1, 2)

[^c23826121]: Sch. 23A para. 7A(10): in definition of "relevant tax relief", words in para. (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. 285(4)(b) (with Sch. 2 Pts. 1, 2)

[^c21633191]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633201]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633211]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633221]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633231]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633241]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633251]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633261]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633271]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633281]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633291]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633301]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633311]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633321]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633331]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633341]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633351]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633361]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633371]: 1970 c. 9.

[^c21633381]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633391]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633401]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633411]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633421]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633431]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633441]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633451]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21633461]: Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

[^c21635381]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635391]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635401]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635411]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635421]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635431]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635441]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635451]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635461]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635471]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635481]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635491]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635501]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635511]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635521]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635531]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635541]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635551]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635561]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635571]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635581]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635591]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635601]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635611]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635621]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635631]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635641]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635651]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635661]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635671]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635681]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635691]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635701]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635711]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635721]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635731]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635741]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635751]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635761]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635771]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635781]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635791]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635801]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635811]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635821]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635831]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635841]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635851]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635861]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635871]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635881]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635891]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635901]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635911]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635921]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635931]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635941]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21635951]: Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

[^c21638381]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c21638391]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22768271]: Sch. 19AC para. 2 repealed (with effect in accordance with Sch. 3 para. 13(14) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 13(2), Sch. 8 Pt. 2(6), Note

[^c21638401]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22765791]: Sch. 19AC para. 3(4) repealed (with effect in accordance with Sch. 8 para. 57(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2

[^c22769161]: Words in Sch. 19AC para. 3(2)(3) substituted (1.12.2001 with effect 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)(l)(i)

[^c21638411]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para. 1

[^c22765811]: Sch. 19AC para. 4(2) repealed (with effect in accordance with Sch. 8 para. 57(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2

[^c22769181]: Words in Sch. 19AC para. 4(1) substituted (1.12.2001 with effect in accordance with arts. 1(2)(a), 49(5) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 49(2)(a)

[^c22769201]: Words in Sch. 19AC para. 4(1) substituted (1.12.2001 with effect in accordance with arts. 1(2)(a), 49(5) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 49(2)(b)

[^c22769221]: Words in Sch. 19AC para. 4(1) substituted (1.12.2001 with effect in accordance with arts. 1(2)(a), 49(5) of the amending S.I.) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 49(2)(c)

[^c21638431]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22769571]: Sch. 19AC para. 5 modified (23.3.1999 with effect in accordance with reg. 1 of the modifying S.I.) by The Insurance Companies (Capital Redemption Business) (Modification of the Corporation Tax Acts) Regulations 1999 (S.I. 1999/498), regs. 3, 8

[^c23822921]: Sch. 19AC paras. 5, 5ZA substituted for para. 5 (28.9.2004 with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310), art. 2, Sch. para. 36(2)

[^c21638441]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22765851]: Sch. 19AC para. 6(3)(4) repealed (with effect in accordance with Sch. 8 para. 55(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 8 para. 37, Sch. 29 Pt. 8(5), Note 1

[^c22766141]: Sch. 19AC para. 6(4A) inserted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 35(3)

[^c22776901]: Sch. 19AC para. 6(6) repealed (with effect in accordance with Sch. 8 para. 57(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2

[^c22769291]: Words in Sch. 19AC para. 6(1)(a) substituted (1.12.2001 in accordance with art. 1(2)(a) of the amending Order) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 52(1)(l)(ii)

[^c22769301]: Words in Sch. 19AC para. 6(1)(b) substituted (1.12.2001 in accordance with art. 1(2)(a) of the amending Order) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 52(2)(o)(i)

[^c21638451]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22766961]: Sch. 19AC para. 7 substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 39

[^c22768591]: Words in Sch. 19AC para. 7(3)(b) substituted (with effect in accordance with s. 109(10) of the amending Act) by Finance Act 2000 (c. 17), s. 109(9)(c)(i)

[^c22768611]: Sch. 19AC para. 7(3)(c) repealed (with effect in accordance with s. 109(10) of the repealing Act) by Finance Act 2000 (c. 17), s. 109(9)(c)(ii), Sch. 40 Pt. 2(16), Note 1

[^c22769311]: Words in Sch.19AC para. 7(2)(a)(3)(a)(b) 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)(o)(ii)

[^c21638461]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22766161]: Words in Sch. 19AC para. 8(1) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 40(2)(a)

[^c22766181]: Words in Sch. 19AC para. 8(1) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 40(2)(b)

[^c22766201]: Words in Sch. 19AC para. 8(2) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 40(3)

[^c22766221]: Sch. 19AC para. 8(3) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 40(4)

[^c22765911]: Sch. 19AC para. 8(4) repealed (with effect in accordance with Sch. 8 para. 57(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2

[^c21638471]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22765931]: Sch. 19AC para. 9(2)(3) repealed (with effect in accordance with Sch. 8 para. 57(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2

[^c22768371]: Sch. 19AC para. 9(1) substituted (with effect in accordance with Sch. 3 para. 13(15) of the amending Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 13(6)

[^c22768751]: Sch. 19AC para. 9(1) modified by The Individual Savings Account (Insurance Companies) Regulations 1998 (S.I. 1998/1871), reg. 21A (as inserted (22.8.2000) by The Individual Savings Account (Insurance Companies) (Amendment) Regulations 2000 (S.I. 2000/2075), reg. 5)

[^c22801301]: Sch. 19AC para. 9 modified (31.7.1997) by 1992 (c. xx), s. 65(2)(ab) (as inserted) by Finance Act 1997 No. 2 (c. 58), Sch. 3 para. 15

[^c22768391]: Words in Sch. 19AC para. 9(1) repealed (with effect in accordance with Sch. 4 para. 29(4), Sch. 8 Pt. 2(10) Note of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 4 para. 29(2), Sch. 8 Pt. 2(10)

[^c22777081]: Sch. 19AC para. 10 repealed (with effect in accordance with Sch. 3 para. 13(14)(15) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 13(8)(9), Sch. 8 Pt. 2(4), Note

[^c21638491]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22766611]: Sch. 19AC para. 11(1) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 45(2)

[^c22765981]: Sch. 19AC para. 11(2) repealed (with effect in accordance with Sch. 8 para. 55(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 8 Para. 45(3), Sch. 29 Pt. 8(5), Note 1

[^c22766631]: Words in Sch. 19AC para. 11(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. 45(4)

[^c22777091]: Sch. 19AC para. 11(6) repealed (with effect in accordance with Sch. 8 para. 57(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2

[^c21638501]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22766011]: Sch. 19AC para. 12(2) repealed (with effect in accordance with Sch. 8 para. 57(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2

[^c22768531]: Sch. 19AC para. 12(1) repealed (with effect in accordance with Sch. 3 para. 13(14) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 13(12), Sch. 8 Pt. 2(6), Note

[^c21638511]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22766031]: Sch. 19AC para. 13(3) repealed (with effect in accordance with Sch. 8 para. 57(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2

[^c22768671]: Sch. 19AC para. 13(1) repealed (with effect in accordance with Sch. 30 para. 4(14) of the repealing Act) by Finance Act 2000 (c. 17), Sch. 30 para. 4(13)(a), Sch. 40 Pt. 2(13), Note

[^c22768631]: Words in Sch. 19AC para. 13(2) substituted (with effect in accordance with Sch. 30 para. 4(14) of the amending Act) by Finance Act 2000 (c. 17), Sch. 30 para. 4(13)(b)

[^c22768691]: Words in Sch. 19AC para. 13(2) repealed (with effect in accordance with Sch. 30 para. 4(14) of the repealing Act) by Finance Act 2000 (c. 17), Sch. 30 para. 4(13)(c), Sch. 40 Pt. 2(13), Note

[^c22768651]: Words in Sch. 19AC para. 13(2) substituted (with effect in accordance with Sch. 30 para. 4(14) of the amending Act) by Finance Act 2000 (c. 17), Sch. 30 para. 4(13)(d)