Income and Corporation Taxes Act 1988

[^c23835781]: Sch. 28B para. 3(5A)(5B) inserted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 9(c)

[^c23835791]: Words in Sch. 28B para. 3(8)(b) substituted (with effect in accordance with Sch. 27 para. 5(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 5(2) (with Sch. 27 para. 5(6))

[^c22807631]: Words in Sch. 28B para. 4(7) substituted (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 1997 (c. 16), Sch. 9 para. 3

[^c22807641]: Sch. 28B para. 4(2)(ea)-(ee) inserted (with effect in accordance with Sch. 12 para. 5(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 12 para. 3(1)

[^c22807661]: Words in Sch. 28B para. 4(2)(f) substituted (with effect in accordance with Sch. 12 para. 5(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 12 para. 3(2)

[^c22807681]: Sch. 28B para. 4(3A) inserted (with effect in accordance with Sch. 12 para. 5(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 12 para. 3(3)

[^c22807701]: Sch. 28B para. 4(5)-(6D) substituted for para. 4(5)(6) (with effect in accordance with Sch. 18 para. 5(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 18 para. 5(1)

[^c22807721]: Words in Sch. 28B para. 4(6B) substituted (24.7.2002) by Finance Act 2002 (c. 23), s. 103(4)(a)

[^c22807731]: Words in Sch. 28B para. 4(6B) repealed (24.7.2002) by Finance Act 2002 (c. 23), Sch. 40 Pt. 3(16)

[^c23835441]: Words in Sch. 28B para. 4(7) substituted (with effect in accordance with Sch. 27 para. 5(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 5(3) (with Sch. 27 para. 5(6))

[^c22808151]: Sch. 28B para. 5(1): definition of "nursing home" inserted (with effect in accordance with Sch. 12 para. 5(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 12 para. 4(1)

[^c22808171]: Sch. 28B para. 5(1): definition of "property development" inserted (with effect in accordance with Sch. 12 para. 5(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 12 para. 4(2)

[^c22808191]: Sch. 28B para. 5(1): definition of "residential care home" inserted (with effect in accordance with Sch. 12 para. 5(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 12 para. 4(3)

[^c22808231]: Sch. 28B para. 5(5): definition of "interest in land" inserted (with effect in accordance with Sch. 12 para. 5(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 12 para. 4(4)

[^c22808251]: Sch. 28B para. 5(6)(7) inserted (with effect in accordance with Sch. 12 para. 5(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 12 para. 4(5)

[^c22808271]: Sch. 28B para. 5(1): definition of "research and development" substituted (with effect in accordance with Sch. 18 para. 6(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 18 para. 6(1) (with Sch. 18 para. 6(3))

[^c23835461]: Sch. 28B para. 5(1): definition of "oil rig" repealed (with effect in accordance with Sch. 27 para. 5(5) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 27 para. 5(4), Sch. 42 Pt. 2(19), Note 2 (with Sch. 27 para. 5(6))

[^c22808291]: Sch. 28B para. 6(2A)-(2C) inserted (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 1997 (c. 16), Sch. 9 para. 4

[^c22808351]: Sch. 28B para. 6(5) inserted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 1998 (c. 36), s. 73(4)

[^c22808391]: Sch. 28B paras. 6-9, 10B modified (13.11.2002 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Venture Capital Trust (Exchange of Shares and Securities) Regulations 2002 (S.I. 2002/2661), regs. 7-9, 11

[^c22808371]: Sch. 28B para. 6(1)(2)(2AA) substituted for para. 6(1)(2) (with effect in accordance with Sch. 16 para. 2(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 16 para. 2(1)

[^c23835181]: Words in Sch. 28B para. 6(1)(a)(ii) substituted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 11(a)

[^c23835201]: Words in Sch. 28B para. 6(2AA)(b) substituted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 11(b)

[^c23835221]: Sch. 28B para. 6(2AB)-(2AH) substituted for para. 6(2A)-(2C)(with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 11(c)

[^c23835501]: Sch. 28B para. 6(5) repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 11(d), Sch. 42 Pt. 2(13), Note 2

[^c22808401]: Sch. 28B paras. 6-9, 10B modified (13.11.2002 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Venture Capital Trust (Exchange of Shares and Securities) Regulations 2002 (S.I. 2002/2661), regs. 7-9, 11

[^c22808441]: Sch. 28B paras. 6-9, 10B modified (13.11.2002 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Venture Capital Trust (Exchange of Shares and Securities) Regulations 2002 (S.I. 2002/2661), regs. 7-9, 11

[^c23835801]: Words in Sch. 28B para. 8(1)(a) substituted (with effect in accordance with Sch. 14 para. 2(2)-(4) of the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 2(1)(a)

[^c23835821]: Words in Sch. 28B para. 8(1)(b) substituted (with effect in accordance with Sch. 14 para. 2(2)-(4) of the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 2(1)(b)

[^c22808471]: Sch. 28B paras. 6-9, 10B modified (13.11.2002 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Venture Capital Trust (Exchange of Shares and Securities) Regulations 2002 (S.I. 2002/2661), regs. 7-9, 11

[^c22808451]: Words in Sch. 28B para. 9(1) repealed (retrospectively) by Finance Act 1996 (c. 8), s. 161(1)(2)(a), Sch. 41 Pt. 5(22), Note

[^c22808461]: Sch. 28B para. 9(2) repealed (retrospectively) by Finance Act 1996 (c. 8), s. 161(1)(2)(b), Sch. 41 Pt. 5(22), Note

[^c22809491]: Words in Sch. 28B para. 10(1) substituted (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 1997 (c. 16), Sch. 9 para. 5(1)

[^c22809511]: Sch. 28B para. 10(2) repealed (with effect in accordance with Sch. 9 para. 6 of the repealing Act) by Finance Act 1997 (c. 16), Sch. 9 para. 5(2), Sch. 18 Pt. 6(9), Note

[^c22809531]: Words in Sch. 28B para. 10(4)(5) substituted (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 1997 (c. 16), Sch. 9 para. 5(3)

[^c22809561]: Words in Sch. 28B para. 10(4)(a) substituted (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 1997 (c. 16), Sch. 9 para. 5(4)

[^c23835521]: Sch. 28B para. 10(3)(a)-(c) repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(a), Sch. 42 Pt. 2(13), Note 2

[^c23835241]: Sch. 28B para. 10(3)(ca) inserted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(b)

[^c23835261]: Words in Sch. 28B para. 10(3)(e) substituted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(c)

[^c23835281]: Words in Sch. 28B para. 10(4) inserted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(d)(i)

[^c23835541]: Words in Sch. 28B para. 10(4) repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(d)(ii), Sch. 42 Pt. 2(13), Note 2

[^c23835561]: Word in Sch. 28B para. 10(4)(a) repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(d)(iii), Sch. 42 Pt. 2(13), Note 2

[^c23835581]: Word in Sch. 28B para. 10(4)(b) repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(d)(iv), Sch. 42 Pt. 2(13), Note 2

[^c23835301]: Words in Sch. 28B para. 10(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. 12(d)(v)

[^c23835321]: Sch. 28B para. 10(4A)-(4C) inserted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(e)

[^c23835601]: Words in Sch. 28B para. 10(5) repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(f)(i), Sch. 42 Pt. 2(13), Note 2

[^c23835341]: Words in Sch. 28B para. 10(5) substituted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(f)(ii)

[^c23835621]: Sch. 28B para. 10(6) repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 12(g), Sch. 42 Pt. 2(13), Note 2

[^c23835641]: Words in Sch. 28B para. 11 repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 14(a), Sch. 42 Pt. 2(13), Note 2

[^c23835661]: Word in Sch. 28B para. 11(a) repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 14(b), Sch. 42 Pt. 2(13), Note 2

[^c23835681]: Word in Sch. 28B para. 11(b) repealed (with effect in accordance with Sch. 19 para. 16 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 19 para. 14(c), Sch. 42 Pt. 2(13), Note 2

[^c23835381]: Words in Sch. 28B para. 11(b) substituted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 14(d)

[^c22809591]: Words in Sch. 28B para. 12(a) substituted (31.7.1998) by Finance Act 1998 (c. 36), s. 70(3)

[^c15675021]: 1985 c. 6.

[^c22809611]: Sch. 28B para. 13(2)-(5) substituted for para. 13(2)(3) (retrospectively) by Finance Act 1996 (c. 8), s. 161(1)(3)

[^c22809651]: Sch. 28B para. 13(5)(b) and preceding word repealed (2.7.1997) by Finance (No. 2) Act 1997 (c. 58), s. 25(3)(8), Sch. 8 Pt. 2(8), Note 3

[^c22809631]: Sch. 28B para. 13(6) inserted (2.7.1997) by Finance (No. 2) Act 1997 (c. 58), s. 25(4)(8)

[^c22809671]: Words in Sch. 28B para. 13(1) inserted (16.6.1999 with effect in accordance with s. 69(5)(a) of the amending Act) by Finance Act 1999 (c. 16), s. 69(3)(5)(b)

[^c22809481]: Sch. 28B para. 10B modified (31.7.1998) by Finance Act 1998 (c. 36), s. 72(5)

[^c22809471]: Sch. 28B paras. 6-9, 10B modified (13.11.2002 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Venture Capital Trust (Exchange of Shares and Securities) Regulations 2002 (S.I. 2002/2661), regs. 7-9, 11

[^c22809451]: 1986 c. 45.

[^c22809461]: S.I. 1989/2405 (N.I. 19).

[^c23835001]: Sch. 28B para. 11A(2)(a) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 19(a) (with art. 6)

[^c23835021]: Words in Sch. 28B para. 11A(3)(a) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 19(b) (with art. 6)

[^c23835401]: Word in Sch. 28B para. 11A(1) inserted (with effect in accordance with Sch. 19 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 15

[^c22779561]: Words in Sch. 13A para. 5(1) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 50(2); S.I. 1998/3173, art. 2

[^c22779581]: Sch. 13A para. 5(2) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 50(3); S.I. 1998/3173, art. 2

[^c22779601]: Words in Sch. 13A para. 14(1) repealed (with effect in accordance with s. 117(4)(5) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 19 para 50(4), Sch. 27 Pt. 3(28), Note; S.I. 1998/3173, art. 2

[^c22779641]: Words in Sch. 13A para. 14(6) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 50(5); S.I. 1998/3173, art. 2

[^c22779621]: Words in Sch. 13A para. 14(8) repealed (with effect in accordance with s. 117(4)(5) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 19 para 50(6), Sch. 27 Pt. 3(28), Note; S.I. 1998/3173, art. 2

[^c22777321]: Sch. 5AA para. 1(6)(7) modified (19.3.1997) by Finance Act 1997 (c. 16), s. 80(7)

[^c22777411]: Sch. 5AA para. 1(2)(b)(c) repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(2)(a), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22777481]: Sch. 5AA para. 1(3) repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(2)(b), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22777451]: Words in Sch. 5AA para. 1(5) repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(2)(c), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22777461]: Words in Sch. 5AA para. 1(6) repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(2)(d), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22777471]: Sch. 5AA para. 1(7) repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(2)(e), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22777491]: Sch. 5AA para. 2(3) inserted (with effect in accordance with s. 78(6) of the amending Act) by Finance Act 2002 (c. 23), s. 78(2)

[^c22777571]: Sch. 5AA para. 2(3) repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(3), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22777351]: Words in Sch. 5AA para. 4(6) inserted (with effect in accordance with s. 99(5) of the amending Act) by Finance Act 1998 (c. 36), s. 99(4)

[^c22777511]: Sch. 5AA para. 4(4A) inserted (with effect in accordance with s. 78(6) of the amending Act) by Finance Act 2002 (c. 23), s. 78(3)

[^c22777581]: Sch. 5AA para. 4(4A) repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(4), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22777551]: Sch. 5AA para. 6(3A) inserted (with effect in accordance with s. 78(6) of the amending Act) by Finance Act 2002 (c. 23), s. 78(5)

[^c22777611]: Sch. 5AA para. 6(3A) repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(6), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22777621]: Sch. 5AA para. 9 repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(7), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22777531]: Sch. 5AA para. 4A(10A) inserted (with effect in accordance with s. 78(6) of the amending Act) by Finance Act 2002 (c. 23), s. 78(4)

[^c22777591]: Words in Sch. 5AA para. 4A(5)(b) repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(5)(a), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22777601]: Sch. 5AA para. 4A(10A) repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 14(5)(b), Sch. 40 Pt. 3(13), Note (with Sch. 28)

[^c22747131]: Words in Sch. 11 para. 6(2) substituted (17.6.2002) by International Development Act 2002 (c. 1), ss. 19(1), 20(2), Sch. 3 para. 10 (with Sch. 5); S.I. 2002/1408, art. 2

[^c22747111]: 1974 c.30.

[^c22747121]: 1977 c.36.

[^c22778281]: Sch. 12A paras. 1(2), 2-7 applied (with effect in accordance with reg. 1(2) of the 2001 affecting S.I.) by The Social Security (Contributions) Regulations 1979 (S.I. 1979/591), Sch. 1ZC Pt. 8 para. 3 (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2001 (S.I. 2001/596), Sch. 2)

[^c22778291]: Sch. 12A paras. 1(2), 2-7 applied (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 3

[^c22778301]: Sch. 12A paras. 1(2), 2-7 applied (with effect in accordance with reg. 1(2) of the 2001 affecting S.I.) by The Social Security (Contributions) Regulations 1979 (S.I. 1979/591), Sch. 1ZC Pt. 8 para. 3 (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2001 (S.I. 2001/596), Sch. 2)

[^c22778311]: Sch. 12A paras. 1(2), 2-7 applied (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 3

[^c22778321]: Sch. 12A paras. 1(2), 2-7 applied (with effect in accordance with reg. 1(2) of the 2001 affecting S.I.) by The Social Security (Contributions) Regulations 1979 (S.I. 1979/591), Sch. 1ZC Pt. 8 para. 3 (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2001 (S.I. 2001/596), Sch. 2)

[^c22778331]: Sch. 12A paras. 1(2), 2-7 applied (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 3

[^c22778341]: Sch. 12A paras. 1(2), 2-7 applied (with effect in accordance with reg. 1(2) of the 2001 affecting S.I.) by The Social Security (Contributions) Regulations 1979 (S.I. 1979/591), Sch. 1ZC Pt. 8 para. 3 (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2001 (S.I. 2001/596), Sch. 2)

[^c22778351]: Sch. 12A paras. 1(2), 2-7 applied (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 3

[^c22778361]: Sch. 12A paras. 1(2), 2-7 applied (with effect in accordance with reg. 1(2) of the 2001 affecting S.I.) by The Social Security (Contributions) Regulations 1979 (S.I. 1979/591), Sch. 1ZC Pt. 8 para. 3 (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2001 (S.I. 2001/596), Sch. 2)

[^c22778371]: Sch. 12A paras. 1(2), 2-7 applied (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 3

[^c22778381]: Sch. 12A paras. 1(2), 2-7 applied (with effect in accordance with reg. 1(2) of the 2001 affecting S.I.) by The Social Security (Contributions) Regulations 1979 (S.I. 1979/591), Sch. 1ZC Pt. 8 para. 3 (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2001 (S.I. 2001/596), Sch. 2)

[^c22778391]: Sch. 12A paras. 1(2), 2-7 applied (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 3

[^c22778401]: Sch. 12A paras. 1(2), 2-7 applied (with effect in accordance with reg. 1(2) of the 2001 affecting S.I.) by The Social Security (Contributions) Regulations 1979 (S.I. 1979/591), Sch. 1ZC Pt. 8 para. 3 (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2001 (S.I. 2001/596), Sch. 2)

[^c22778411]: Sch. 12A paras. 1(2), 2-7 applied (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 3

[^c23833991]: Words in Sch. 28AA para. 1(2) inserted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 31(2)

[^c23834601]: Words in Sch. 28AA para. 1(2) 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. 291(2) (with Sch. 2 Pts. 1, 2)

[^c23834621]: Words in Sch. 28AA para. 2(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. 291(3) (with Sch. 2 Pts. 1, 2)

[^c23834871]: Sch. 28AA para. 3 applied (with effect in accordance with Sch. 17 para. 13 of the affecting Act) by Finance Act 2009 (c. 10), Sch. 17 para. 12(5)

[^c23834201]: Words in Sch. 28AA para. 4(2) substituted (with effect in accordance with Sch. 8 para. 4 of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 8 para. 1(2)

[^c23834321]: Words in Sch. 28AA para. 4(11)(a) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 103

[^c23834361]: Sch. 28AA para. 4(12): definition of "settlement" and "settlor" substituted (6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 paras. 26, 27(1)

[^c23834001]: Words in Sch. 28AA para. 5(1) repealed (with effect in accordance with s. 37 of the repealing Act) by Finance Act 2004 (c. 12), s. 30(2)(a), Sch. 42 Pt. 2(1), Note

[^c23834011]: Sch. 28AA para. 5(2)-(6) repealed (with effect in accordance with s. 37 of the repealing Act) by Finance Act 2004 (c. 12), s. 30(2)(b), Sch. 42 Pt. 2(1), Note

[^c23834021]: Sch. 28AA para. 5(2)-(6) repealed (with effect in accordance with s. 37 of the repealing Act) by Finance Act 2004 (c. 12), s. 30(2)(b), Sch. 42 Pt. 2(1), Note

[^c23834031]: Sch. 28AA para. 5(2)-(6) repealed (with effect in accordance with s. 37 of the repealing Act) by Finance Act 2004 (c. 12), s. 30(2)(b), Sch. 42 Pt. 2(1), Note

[^c23834041]: Sch. 28AA para. 5(2)-(6) repealed (with effect in accordance with s. 37 of the repealing Act) by Finance Act 2004 (c. 12), s. 30(2)(b), Sch. 42 Pt. 2(1), Note

[^c23834051]: Sch. 28AA para. 5(2)-(6) repealed (with effect in accordance with s. 37 of the repealing Act) by Finance Act 2004 (c. 12), s. 30(2)(b), Sch. 42 Pt. 2(1), Note

[^c23834061]: Sch. 28AA para. 5(7) inserted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 30(2)(c)

[^c23834401]: Sch. 28AA para. 5(7)(a)(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. 239 (with Sch. 2)

[^c23834831]: Sch. 28AA para. 5(8) inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 14

[^c23834851]: Sch. 28AA para. 5(9) inserted (with effect in accordance with Sch. 15 paras. 97, 98 of the amending Act) by Finance Act 2009 (c. 10), Sch. 15 para. 96 (with Sch. 15 para. 99)

[^c23316441]: Sch. 28AA paras. 6, 7 modified (27.7.1999) by Finance Act 1999 (c. 16), s. 87(1)-(3) (with s. 87(4))

[^c23316461]: Sch. 28AA para. 6(7): in definition of "relevant notice", para. (a) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 35(3)(a)

[^c23316481]: Sch. 28AA para. 6(7): in definition of "relevant notice", words in para. (e) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 35(3)(b)

[^c23316501]: Sch. 28AA para. 6(7): in definition of "voluntary amendment", paras. (a)(b) substituted for words (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 35(4)

[^c23834071]: Sch. 28AA para. 6(1) substituted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 30(4)

[^c23834081]: Word in Sch. 28AA para. 6(2) substituted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 30(5)(a)(i)

[^c23834091]: Words in Sch. 28AA para. 6(2) inserted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 35(2)

[^c23834101]: Words in Sch. 28AA para. 6(2) inserted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 30(5)(a)(ii)

[^c23834111]: Words in Sch. 28AA para. 6(2)(a) substituted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 30(5)(b)

[^c23834261]: Sch. 28AA para. 6(4A)-(4C) inserted (with effect in accordance with Sch. 8 para. 4 of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 8 para. 1(5)

[^c23316451]: Sch. 28AA paras. 6, 7 modified (27.7.1999) by Finance Act 1999 (c. 16), s. 87(1)-(3) (with s. 87(4))

[^c23316561]: Sch. 28AA para. 8(3) substituted for para. 8(2) (with effect in accordance with s. 79(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 23 para. 21(3) (with s. 81(4)(5), Sch. 23 para. 25)

[^c23316621]: Sch. 28AA para. 8(4) inserted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 27 para. 15(3) (with Sch. 28)

[^c23834771]: Sch. 28AA para. 8(1)(3)(4) 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. 291(7), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^c23833971]: Words in Sch. 28AA para. 11(1) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 351(4) (with Sch. 2)

[^c23834121]: Sch. 28AA para. 11(2) repealed (with effect in accordance with s. 37 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(1), Note

[^c23834131]: Word at the end of Sch. 28AA para. 11(3)(c) inserted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 30(7)(a)

[^c23834141]: Sch. 28AA para. 11(3)(e) and preceding word repealed (with effect in accordance with s. 37 of the repealing Act) by Finance Act 2004 (c. 12), s. 30(7)(b), Sch. 42 Pt. 2(1), Note

[^c23834151]: Sch. 28AA para. 11(3)(e) and preceding word repealed (with effect in accordance with s. 37 of the repealing Act) by Finance Act 2004 (c. 12), s. 30(7)(b), Sch. 42 Pt. 2(1), Note

[^c23834161]: Words in Sch. 28AA para. 11(4) repealed (with effect in accordance with s. 37 of the repealing Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(1), Note

[^c23834501]: Sch. 28AA para. 12(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. 162(2)

[^c23834581]: Sch. 28AA para. 12(3) 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. 162(3)

[^c23834521]: Words in Sch. 28AA para. 12(4)(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. 162(4)(a)

[^c23834541]: Word in Sch. 28AA para. 12(4)(b) 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. 162(4)(b)

[^c23834561]: Words in Sch. 28AA para. 12(4)(c) 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. 162(4)(c)

[^c23316641]: Words in Sch. 28AA para. 13(a) substituted (with effect in accordance with s. 579 of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 68

[^c23834181]: Sch. 28AA para. 13 renumbered as para. 13(1) (with effect in accordance with s. 37 of the amending Act) by virtue of Finance Act 2004 (c. 12), s. 32(4)

[^c23834191]: Sch. 28AA para. 13(2) added (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 32(4)

[^c23833881]: Sch. 28AA para. 14(1): definition of "medium-sized enterprise" inserted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 31(5)

[^c23833891]: Sch. 28AA para. 14(1): definition of "non-qualifying territory" inserted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 31(5)

[^c23833901]: Sch. 28AA para. 14(1): definition of "paragraph 6C claim" inserted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 35(5)

[^c23833911]: Sch. 28AA para. 14(1): definition of "qualifying territory" inserted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 31(5)

[^c23833921]: Sch. 28AA para. 14(1): definition of "small enterprise" inserted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 31(5)