Income and Corporation Taxes Act 1988

[^c21638521]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22766051]: Sch. 19AC para. 14(3) repealed (with effect in accordance with Sch. 8 para. 57(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2

[^c21638531]: Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1

[^c22769491]: Sch. 19AC para. 15 repealed (with effect in accordance with s. 87 of the repealing Act) by Finance Act 2001 (c. 9), Sch. 33 Pt. 2(12), Note

[^c22769241]: Words in Sch. 19AC para. 4A(1) 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. 49(3)(a)

[^c22769531]: Words in Sch. 19AC para. 4A(2) 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. 49(3)(b)

[^c22769541]: Sch. 19AC para. 4A(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. 49(3)(c)

[^c22769561]: O.J. No. L360, 9.12.1992, pp. 1-27.

[^c22768311]: Sch. 19AC para. 5A(3) inserted (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(4)

[^c22768331]: Sch. 19AC para. 5B(1)-(3) repealed (with effect in accordance with Sch. 3 para. 13(14)(16) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 13(5), Sch. 8 Pt. 2(6), Note

[^c22767591]: Sch. 19AC para. 5C(2)-(4) substituted for Sch. 19AC para. 5C(2) (with effect in accordance with s. 154(9) of the amending Act) by Finance Act 1996 (c. 8), Sch. 28 para. 5

[^c22768411]: Sch. 19AC para. 9A repealed (with effect in accordance with Sch. 3 para. 13(14) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 13(7), Sch. 8 Pt. 2(6), Note

[^c22767811]: Words in Sch. 19AC para. 9B substituted (with effect in accordance with s. 67(7) of the amending Act) by Finance Act 1997 (c. 16), s. 67(5)

[^c22769401]: Sch. 19AC para. 9C repealed (with effect in accordance with s. 579(1) of the repealing Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 64(1), Sch. 4 (with Sch. 3)

[^c22768451]: Sch. 19AC para. 10A repealed (with effect in accordance with Sch. 3 para. 13(15) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para. 13(10), Sch. 8 Pt. 2(6), Note

[^c22769441]: Words in Sch. 19AC para. 10AA 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. 49(4)

[^c22768731]: Sch. 19AC para. 10B(2A) inserted (with effect in accordance with s. 75(6)(a) of the amending Act) by Finance Act 2000 (c. 17), s. 75(4)

[^c22769471]: Words in Sch. 19AC para. 10B(2A) substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 64(2) (with Sch. 3)

[^c22769341]: Words in Sch. 19AC para. 10C(1) 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)(iii)

[^c22769351]: Words in Sch. 19AC para. 10C(2) 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)(iii)

[^c22768491]: Sch. 19AC para. 11A(1) repealed (with effect in accordance with Sch. 3 para. 13(15) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 3 para 13(11), Sch. 8 Pt. 2(6), Note

[^c22768501]: Sch. 19AC para. 11A(2) 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(3), Sch. 8 Pt. 2(10)

[^c22769461]: Words in Sch. 19AC para. 11C 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. 49(4)

[^c22768941]: Word in Sch.19AC para. 14A(2) repealed (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. 5(2)(a)

[^c22768961]: Words in Sch. 19AC para. 14A(2) 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. 5(2)(b)

[^c22769361]: Words in Sch. 19AC para. 14A(2) 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)(l)(iv)

[^c22769381]: Words in Sch. 19AC para. 14A(2) 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)(iv)

[^c23822961]: This section was inserted by section 149 of the Finance Act 2003.

[^c23821231]: Word in Sch. 15A para. 2(1)(a) 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. 120(2) (with Sch. 7)

[^c23821251]: Sch. 15A para. 2(2) 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. 120(3) (with Sch. 7)

[^c22783901]: Words in Sch. 15A para. 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. 48

[^c15675031]: 1989 c. 26.

[^c22783921]: Sch. 15B para. 1(7) repealed (with effect in accordance with Sch. 16 para. 3(2) of the repealing Act) by Finance Act 2001 (c. 9), Sch. 16 para. 3(1), Sch. 33 Pt. 2(3), Note 4

[^c23821431]: Sch. 15B para. 1(6)(da) inserted (23.1.2003) by Finance Act 2002 (c. 23), s. 57(3), Sch. 17 para. 3; S.I. 2003/88, art. 2

[^c23821451]: Sch. 15B para. 1(10)(11) inserted (with effect in accordance with s. 195(12) of the amending Act) by Finance Act 2003 (c. 14), Sch. 40 para. 1; S.I. 2003/3077, art. 2

[^c23821471]: Words in Sch. 15B para. 1(3) substituted (with effect in accordance with Sch. 19 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 1

[^c23821491]: Sch. 15B para. 1(5)(a) modified (22.7.2004) by Finance Act 2004 (c. 12), s. 94(1)

[^c23821501]: Words in Sch. 15B para. 1(5)(a) substituted (with effect in accordance with Sch. 14 para. 4(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 4(1)

[^c22783941]: Words in Sch. 15B para. 2(3) substituted (with effect in accordance with Sch. 18 para. 3 of the amending Act) by Finance Act 2000 (c. 17), Sch. 18 para. 1(2)

[^c23821581]: Word in Sch. 15B para. 2(3) substituted (with effect in accordance with Sch. 14 para. 7(5) of the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 7(2)

[^c22784001]: Sch. 15B para. 3: power to exclude conferred (24.7.2002) by Finance Act 2002 (c. 23), Sch. 33 paras. 8, 9(1)(b), 10

[^c22783961]: Words in Sch. 15B para. 3(1)(b) substituted (with effect in accordance with Sch. 18 para. 3 of the amending Act) by Finance Act 2000 (c. 17), Sch. 18 para. 1(3)

[^c23821521]: Sch. 15B para. 3(4) modified (22.7.2004) by Finance Act 2004 (c. 12), s. 94(2)

[^c23821531]: Sch. 15B para. 3(9) modified (17.9.2004 with effect in accordance with reg. 1(2)(a) of the modifying S.I.) by The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199), regs. 1(1), 4

[^c23821541]: Words in Sch. 15B para. 3(5) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 102(a)

[^c23821561]: Words in Sch. 15B para. 3(6) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 102(b)

[^c23821601]: Word in Sch. 15B para. 3(1)(b) substituted (with effect in accordance with Sch. 14 para. 7(5) of the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 7(3)

[^c23821641]: Words in Sch. 15B para. 4(1)(2) 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. 346(2), Sch. 3 (with Sch. 2)

[^c22783931]: Word in Sch. 15B para. 6(1) repealed (with effect in accordance with s. 73(6) of the repealing Act) by Finance Act 1998 (c. 36), s. 73(1)(b), Sch. 27 Pt. 3(13), Note 1

[^c23821621]: Word in Sch. 15B para. 6(1) substituted (with effect in accordance with Sch. 14 para. 7(5) of the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 7(4)

[^c23832951]: Words in Sch. 28A para. 5(2)(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1, 8

[^c23316661]: Sch. 28A para. 6(da)-(dd) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 54(1) (with Sch. 15)

[^c23316981]: Words in Sch. 28A para. 6(da) inserted (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(a)(4)

[^c23317041]: Words in Sch. 28A para. 6(db) repealed (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(b)(4), Sch. 27 Pt. 3(17), Note

[^c23317021]: Words in Sch. 28A para. 6(dc) substituted (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(c)(4)

[^c23317221]: Words in Sch. 28A para. 6(d) substituted (with effect in accordance with s. 579 of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 67(1)

[^c23317831]: Sch. 28A para. 6(de)(df) inserted (24.7.2002) by Finance Act 2002 (c. 23), Sch. 30 para. 4(4)

[^c23830791]: Words in Sch. 28A para. 6(a) substituted (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. 39(2)

[^c23832151]: Words in Sch. 28A para. 6(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. 290(2)(a)(i) (with Sch. 2 Pts. 1, 2)

[^c23832171]: Words in Sch. 28A para. 6(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. 290(2)(a)(ii) (with Sch. 2 Pts. 1, 2)

[^c23832191]: Words in Sch. 28A para. 6(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. 290(2)(b) (with Sch. 2 Pts. 1, 2)

[^c23832211]: Words in Sch. 28A para. 6(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. 290(2)(c) (with Sch. 2 Pts. 1, 2)

[^c23832231]: Words in Sch. 28A para. 6(da) 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. 290(2)(d) (with Sch. 2 Pts. 1, 2)

[^c23832251]: Words in Sch. 28A para. 6(db) 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. 290(2)(e) (with Sch. 2 Pts. 1, 2)

[^c23832271]: Words in Sch. 28A para. 6(dc) 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. 290(2)(f) (with Sch. 2 Pts. 1, 2)

[^c23832931]: Sch. 28A para. 6(dd) 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. 290(2)(g), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^c23832311]: Words in Sch. 28A para. 6(de) 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. 290(2)(h) (with Sch. 2 Pts. 1, 2)

[^c23832291]: Words in Sch. 28A para. 6(df) 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. 290(2)(i) (with Sch. 2 Pts. 1, 2)

[^c23832331]: Words in Sch. 28A para. 6A 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. 290(3)(a) (with Sch. 2 Pts. 1, 2)

[^c23832351]: Sch. 28A para. 6A(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. 290(3)(b) (with Sch. 2 Pts. 1, 2)

[^c23832371]: Words in Sch. 28A para. 6A 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. 290(3)(c) (with Sch. 2 Pts. 1, 2)

[^c23316701]: Words in Sch. 28A para. 7(1)(b) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 54(3)(a) (with Sch. 15)

[^c23317081]: Words in Sch. 28A para. 7(1)(b) substituted (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(d)(4)

[^c23316741]: Words in Sch. 28A para. 7(1)(c) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 54(3)(b) (with Sch. 15)

[^c23316761]: Sch. 28A para. 7(1)(d)-(f) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 54(3)(c) (with Sch. 15)

[^c23318201]: Word preceding Sch. 28A para. 7(1)(d)(iii) repealed (with effect in accordance with s. 82(2) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 25 para. 58(3), Sch. 40 Pt. 3(12), Note

[^c23318161]: Sch. 28A para. 7(1)(d)(iv) and preceding word inserted (with effect in accordance with s. 82(2) of the amending Act) by Finance Act 2002 (c. 23), Sch. 25 para. 58(3)

[^c23318221]: Word preceding Sch. 28A para. 7(1)(e)(iii) repealed (with effect in accordance with s. 82(2) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 25 para. 58(4), Sch. 40 Pt. 3(12), Note

[^c23317921]: Sch. 28A para. 7(1)(g)(h) inserted (24.7.2002) by Finance Act 2002 (c. 23), Sch. 30 para. 4(5)

[^c23318241]: Sch. 28A para. 7(2) repealed (with effect in accordance with s. 82(2) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 25 para. 58(5), Sch. 40 Pt. 3(12), Note

[^c23830701]: Words in Sch. 28A para. 7(1)(d)(ii)(e)(ii) substituted (with effect in accordance with s. 52(3) of the amending Act (as amended (retrospectively) by 2005 c. 7, Sch. 4 para. 50, Sch. 11 Pt. 2(7)) by Finance Act 2004 (c. 12), Sch. 10 para. 45

[^c23830851]: Sch. 28A para. 7(1)(a)(aa) substituted for para. 7(1)(a) (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. 39(5)

[^c23830871]: Sch. 28A para. 7(1)(e)(iii) and preceding word substituted for para. 7(1)(e)(iii)(iv) (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. 39(6)

[^c23831031]: Words in Sch. 28A para. 7(1)(b) inserted (with effect in accordance with Sch. 7 para. 3(9) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 7 para. 3(4)

[^c23832391]: Words in Sch. 28A para. 7(1)(d)(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. 290(4)(a) (with Sch. 2 Pts. 1, 2)

[^c23832411]: Words in Sch. 28A para. 7(1)(d)(iii) 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. 290(4)(b) (with Sch. 2 Pts. 1, 2)

[^c23832431]: Words in Sch. 28A para. 7(1)(d)(iv) 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. 290(4)(c) (with Sch. 2 Pts. 1, 2)

[^c23832451]: Words in Sch. 28A para. 7(1)(e)(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. 290(4)(d) (with Sch. 2 Pts. 1, 2)

[^c23316801]: Sch. 28A para. 13(1)(ea)-(ed) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 54(5) (with Sch. 15)

[^c23317121]: Words in Sch. 28A para. 13(1)(ea) inserted (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(f)(4)

[^c23317161]: Words in Sch. 28A para. 13(1)(eb) repealed (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(g)(4), Sch. 27 Pt. 3(17), Note

[^c23317141]: Words in Sch. 28A para. 13(1)(ec) substituted (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(h)(4)

[^c23317261]: Words in Sch. 28A para. 13(1)(e) substituted (with effect in accordance with s. 579 of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 67(2)

[^c23317951]: Sch. 28A para. 13(1)(ee)(ef) inserted (24.7.2002) by Finance Act 2002 (c. 23), Sch. 30 para. 4(6)

[^c23830911]: Words in Sch. 28A para. 13(1)(b) substituted (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. 39(8)(a)

[^c23830931]: Words in Sch. 28A para. 13(1)(d) substituted (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. 39(8)(b)

[^c23830951]: Words in Sch. 28A para. 13(1)(e) substituted (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. 39(8)(c)

[^c23832671]: Words in Sch. 28A para. 13(1)(ea) 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. 290(9)(a) (with Sch. 2 Pts. 1, 2)

[^c23832691]: Words in Sch. 28A para. 13(1)(eb) 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. 290(9)(b) (with Sch. 2 Pts. 1, 2)

[^c23832711]: Words in Sch. 28A para. 13(1)(ec) 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. 290(9)(c) (with Sch. 2 Pts. 1, 2)

[^c23832891]: Sch. 28A para. 13(1)(ed) 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. 290(9)(d), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^c23832731]: Words in Sch. 28A para. 13(1)(ee) 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. 290(9)(e) (with Sch. 2 Pts. 1, 2)

[^c23832751]: Words in Sch. 28A para. 13(1)(ef) 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. 290(9)(f) (with Sch. 2 Pts. 1, 2)

[^c23316881]: Words in Sch. 28A para. 16(1)(b) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 54(7)(a) (with Sch. 15)

[^c23317201]: Words in Sch. 28A para. 16(1)(b) substituted (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(i)(4)

[^c23316901]: Words in Sch. 28A para. 16(1)(c) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 54(7)(b) (with Sch. 15)

[^c23316921]: Sch. 28A para. 16(1)(d)-(f) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 54(7)(c) (with Sch. 15)

[^c23318661]: Word preceding Sch. 28A para. 16(1)(d)(iii) repealed (with effect in accordance with s. 82(2) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 25 para. 58(8), Sch. 40 Pt. 3(12), Note

[^c23318621]: Sch. 28A para. 16(1)(d)(iv) and preceding word inserted (with effect in accordance with s. 82(2) of the amending Act) by Finance Act 2002 (c. 23), Sch. 25 para. 58(8)

[^c23318681]: Word preceding Sch. 28A para. 16(1)(e)(iii) repealed (with effect in accordance with s. 82(2) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 25 para. 58(9), Sch. 40 Pt. 3(12), Note

[^c23318001]: Sch. 28A para. 16(1)(g)(h) inserted (24.7.2002) by Finance Act 2002 (c. 23), Sch. 30 para. 4(7)

[^c23318701]: Sch. 28A para. 16(2) repealed (with effect in accordance with s. 82(2) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 25 para. 58(10), Sch. 40 Pt. 3(12), Note

[^c23830761]: Words in Sch. 28A para. 16(1)(d)(ii)(e)(ii) substituted (with effect in accordance with s. 52(3) of the amending Act (as amended (retrospectively) by 2005 c. 7, Sch. 4 para. 50, Sch. 11 Pt. 2(7)) by Finance Act 2004 (c. 12), Sch. 10 para. 45

[^c23830971]: Sch. 28A para. 16(1)(a)(aa) substituted for para. 16(1)(a) (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. 39(9)

[^c23830991]: Sch. 28A para. 16(1)(e)(iii) and preceding word substituted for para. 16(1)(e)(iii)(iv) (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. 39(10)

[^c23831091]: Words in Sch. 28A para. 16(1)(b) inserted (with effect in accordance with Sch. 7 para. 3(9) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 7 para. 3(7)

[^c23832771]: Words in Sch. 28A para. 16(1)(d)(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. 290(10)(a) (with Sch. 2 Pts. 1, 2)

[^c23832791]: Words in Sch. 28A para. 16(1)(d)(iii) 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. 290(10)(b) (with Sch. 2 Pts. 1, 2)

[^c23832811]: Words in Sch. 28A para. 16(1)(d)(iv) 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. 290(10)(c) (with Sch. 2 Pts. 1, 2)

[^c23832831]: Words in Sch. 28A para. 16(1)(e)(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. 290(10)(d) (with Sch. 2 Pts. 1, 2)

[^c23832911]: Sch. 28A para. 16(1)(f) 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. 290(10)(e), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^c23832471]: Words in Sch. 28A para. 9(1) 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. 290(5)(a) (with Sch. 2 Pts. 1, 2)

[^c23832491]: Words in Sch. 28A para. 9(2)(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. 290(5)(b) (with Sch. 2 Pts. 1, 2)

[^c23832511]: Words in Sch. 28A para. 10(1) 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. 290(6)(a) (with Sch. 2 Pts. 1, 2)

[^c23832531]: Words in Sch. 28A para. 10(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. 290(6)(b) (with Sch. 2 Pts. 1, 2)

[^c23318601]: Words in Sch. 28A para. 11(1)(c) substituted (with effect in accordance with s. 82(2) of the amending Act) by Finance Act 2002 (c. 23), Sch. 25 para. 58(6)(b)

[^c23830731]: Words in Sch. 28A para. 11(1)(a)(3)(c) substituted (with effect in accordance with s. 52(3) of the amending Act (as amended (retrospectively) by 2005 c. 7, Sch. 4 para. 50, Sch. 11 Pt. 2(7)) by Finance Act 2004 (c. 12), Sch. 10 para. 45

[^c23830891]: Sch. 28A para. 11(1)(b) substituted for para. 11(1)(b)(bb) (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. 39(7)

[^c23832551]: Words in Sch. 28A para. 11(1)(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. 290(7)(a) (with Sch. 2 Pts. 1, 2)

[^c23832571]: Words in Sch. 28A para. 11(1)(b)(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. 290(7)(b) (with Sch. 2 Pts. 1, 2)

[^c23832591]: Words in Sch. 28A para. 11(1)(b)(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. 290(7)(c) (with Sch. 2 Pts. 1, 2)

[^c23832611]: Words in Sch. 28A para. 11(1)(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. 290(7)(d) (with Sch. 2 Pts. 1, 2)

[^c23832851]: Sch. 28A para. 11(2) 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. 290(7)(e), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^c23832871]: Words in Sch. 28A para. 11(3)(a) 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. 290(7)(f), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^c23832631]: Words in Sch. 28A para. 11(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. 290(7)(g) (with Sch. 2 Pts. 1, 2)

[^c23832651]: Words in Sch. 28A para. 12 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. 290(8) (with Sch. 2 Pts. 1, 2)

[^c23831111]: Sch. 28A Pt. 4 title substituted (with effect in accordance with Sch. 7 para. 3(9) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 7 para. 3(8)

[^c22807531]: Sch. 28B para. 3(2)(aa) and preceding word substituted for para. 2(2)(b)(c) (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 1997 (c. 16), Sch. 9 para. 2(1)

[^c22807551]: Sch. 28B para. 3(6)-(11) inserted (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 1997 (c. 16), Sch. 9 para. 2(2)

[^c22807591]: Words in Sch. 28B para. 3 inserted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 1998 (c. 36), s. 73(3)

[^c22807611]: Words in Sch. 28B para. 3(8)(a) substituted (with effect in accordance with Sch. 16 para. 1(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 16 para. 1(1)

[^c23835721]: Words in Sch. 28B para. 3(3) substituted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 9(a)(i)

[^c23835731]: Words in Sch. 28B para. 3(3)(b) substituted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 9(a)(ii)(a)

[^c23835741]: Words in Sch. 28B para. 3(3)(b) inserted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 9(a)(ii)(b)

[^c23835751]: Words in Sch. 28B para. 3(3) repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 9(a)(iii), Sch. 42 Pt. 2(13), Note 2

[^c23835761]: Words in Sch. 28B para. 3(4)(a) substituted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 9(b)(i)

[^c23835771]: Words in Sch. 28B para. 3(4)(b) substituted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 9(b)(ii)