Finance Act 1988

[^c13531421]: Sch. 11 para. 4 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

[^c13531451]: Sch. 11 para. 5 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27) subject to the partial repeal and amendment of Sch. 11 para. 5 (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 49(8)(a)-(c)(11), 82, Sch. 18 Pt. VII (6).

[^c13531491]: Sch. 11 para. 6 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

[^c13531501]: Sch. 11 para. 7 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

[^c13531351]: Sch. 11 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27) subject to the partial repeal and amendment of Sch. 11 para. 5 (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 49(8)(a)-(c)(11), 82, Sch. 18 Pt. VII (6)

[^c15952441]: Word in Sch. 12 para. 1 substituted (24.7.2002) by Finance Act 2002 (c. 23), s. 105(02)(a)

[^c13531511]: 1986 c. 53.

[^c15952461]: Sch. 12 para. 2 repealed (24.7.2002) by Finance Act 2002 (c. 23), ss. 105(2)(b), 141, Sch. 40 Pt. 3(18)

[^c13531591]: Sch. 12 para. 4 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

[^c13531611]: Sch. 12 para. 5 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

[^c13531681]: Words in Sch. 12 para. 6(2) substituted (6.3.1992 with effect as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 16(7) (with ss. 60, 101(1), 171, 201(3))

[^c13531691]: 1986 c. 53.

[^c13531711]: 1986 c. 53.

[^c13531721]: Sch. 13 para. 4 repealed (19.3.1997 with effect as mentioned in Sch. 18 Pt. VI(3) of the repealing Act) by 1997 c. 16, s. 113, Sch. 18 Pt. VI(3), notes 1-3

[^c13531731]: Sch. 13 para. 7(b) and (f) repealed by Finance Act 1989 (c. 26, SIF 63:1), ss. 187(1), 178(7), Sch. 17 Pt. X.

[^c13531751]: Sch. 13 para. 8 repealed by Finance Act 1989 (c. 26, SIF 63:1), ss. 187(1), 178(7), Sch. 17 Pt. X.

[^c13531761]: 1970 c. 9.

[^c13531771]: 1980 c. 48.

[^c13531781]: 1985 c. 54.

[^c13531791]: Sch. 13 para. 16 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

[^c13531801]: Sch. 13 para. 17 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

[^c13531811]: Sch. 13 para. 18 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

[^c13531841]: Sch. 13 para. 21 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) note 1 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(5)

[^c13531851]: 1975 c. 45.

[^c13531861]: Sch. 13 para. 23 repealed by Finance Act 1990 (c. 29, SIF 114), ss. 110, 132, Sch. 19 Pt. VII and Sch. 13 para. 23 expressed to be repealed (19.3.1997 with effect in accordance with s. 104 of the repealing Act) by 1997 c. 16, s. 113, Sch. 18 Pt. VII, note 10

[^c13531871]: 1975 c. 45

[^c13526441]: 1983 c. 55.

[^c13526481]: 1983 c. 55.

[^c13526491]: S. 14(8)(a) repealed (1.12.1992 in so far as affected by S.I. 1992/2979 and 1.1.1993 otherwise) by Finance (No. 2) Act 1992 (c. 48), ss. 14(3), 82, Sch. 18 Pt. V; S.I. 1992/2979, art. 4, Sch. Pt.II and S.I. 1992/3261, art.3, Sch.

[^c13526501]: 1985 c. 54.

[^c13526511]: 1985 c. 54.

[^c13526521]: 1985 c. 54.

[^c13526531]: 1985 c. 54.

[^c13526541]: 1985 c. 54.

[^c13526551]: 1985 c. 54.

[^c13526591]: S. 21 restricted (19.8.1992) by S.I. 1992/1844, reg. 7(4).

[^c13526601]: S. 21 renumbered as s. 21(1) (3.5.1994 with effect on 10.5.1994 in relation to amounts mentioned in (1)(a) of this section) by 1994 c. 9, s. 47(1); S.I. 1994/1253, art. 2

[^c13526611]: 1983 c. 55.

[^c13526621]: 1985 c. 54.

[^c13526631]: S. 21(2)(3) inserted (3.5.1994 with effect on 10.5.1994 in relation to amounts mentioned in (1)(a) of this section) by 1994 c. 9, s. 47(1); S.I. 1994/1253, art. 2

[^c13530051]: Sch. 4 para. 11 as set out above substituted for para. 11 as originally enacted (retrospectively and to be taken always to have had effect) by Finance (No. 2) Act 1992 (c. 48), s.39 (enacted 16.7.1992).

[^c13530061]: Sch. 4 para. 13(2)(a) substituted(for valuation on or after 20.03.1990) by Finance Act 1990 (c. 29, SIF 63:1), s. 73(1)(a), and (2).

[^c13530071]: Sch. 4 para. 13(3) repealed(for valuation on or after 20.03.1990) by Finance Act 1990 (c. 29, SIF 63:1), ss. 73(1)(b), (2), 132, Sch. 19 Pt. IV, Note 13.

[^c13530081]: 1985 c. 68.

[^c13530091]: S.I. 1983/1118 (N.I. 15).

[^c13530101]: 1985 c. 68.

[^c13530111]: 1987 c. 26.

[^c13530121]: S.I. 1981/156 (N.I. 3).

[^c13530131]: S.I. 1983/1118 (N.I. 15).

[^c13530141]: Words in Sch. 4 para. 15(1) substituted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 40(2)(5).

[^c13530151]: Sch. 4 para. 15(1A)-(1C) inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 40(3)(5)

[^c13530161]: Sch. 4 para. 15(3)-(5) added (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 40(4)(5)

[^c13530171]: 1982 c. 39.

[^key-0de71634d2f60cf10e6ad75820151756]: Ss. 77-88 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-3d049ea59061bf484000787cae435e4d]: S. 128 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-a2ef3f48ba7a29205a161849d0f29be7]: S. 46 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-3d9c5377e174b404f1792571be03e6e4]: S. 47(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-ef2ce0d34dce27d76d43aac9cfe1a284]: S. 48(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-5415f116c61031141401c016b614d12f]: S. 49(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-97981d1de02d5a2772079ef8530d3951]: S. 57 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-296e581197802a5e9d966246918d2e28]: S. 68 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-6905f4f6f2c3e8913a7e6e3161c37819]: S. 69 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-fb461190934c7813d360d0e311ef59bd]: S. 73(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-f6b20133fbf5e7993871808a2e71fa6f]: Words in s. 89(a) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-887c1612fe9e21a826f7cbbc56e38814]: S. 89(b) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-18d2b7fb70d0f2350a614df2f3fd5a30]: Sch. 3 para. 4 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-ea1b4ddfef2cb49d2695accbab15043c]: Sch. 13 para. 3 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-b917ca5355470a2b113f484bf7506e4a]: S. 12(1)(d) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 5

[^key-c099084a6694a45da0b0bf95b94648a4]: S. 12(5) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 5

[^key-03fae6f6121a8d5216b45ee11fdd4cac]: Sch. 12 para. 7 and crossheading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 404 (with Sch. 2)

[^key-7eb74c00274ef02cca29014666688060]: Sch. 3 para. 2 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-5a728a63226907b512daaa09b7f4b7ea]: Sch. 3 para. 3 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-31ef3de58283f4ae5e85bf99d566fb21]: S. 66A inserted (with effect in accordance with s. 60(3) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 60(1)

[^key-10c979c44e839dd9ec482580c114241a]: Ss. 54-56 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-c43ef6b1ac88501205d94074595782db]: Sch. 13 para. 6 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-ae809123d39e4bf41815cc6f48ee30db]: Sch. 3 para. 18 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-c2de4ee2ed089a1abd0b150470e1acc8]: Sch. 1 para. 10 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-d31a568cf242a9d51a591e620646fe8c]: Sch. 1 para. 6 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-6bdb8fa1a376de8357e63c7f368f75c7]: Ss. 23-25 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9158aef5e4406567e6f43ddb42c2fd58]: S. 34 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ff88b67b5fb10ae5b1dcaa9ce305b452]: S. 36(2)-(6) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4d1bb6706c83613ea0c4e85bc759f82d]: S. 37 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-42511ced39a31c54c34e26db4fc18eac]: S. 38 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-6d570d756757e4217029e40020beb334]: S. 40 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-7cc96ed91a745b771bf74f6ea056722e]: S. 53 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-b9ded5039a7cf42a71c493a8fd6199e8]: S. 71 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2bf5c227636171a6ac6a0a3a8d0d97e2]: Sch. 3 para. 11 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-dfc56fa2f28b4bda9e6a4ed314dfbb52]: Sch. 3 para. 15 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-bc44417225bf432ab22dfab4383efc47]: Sch. 3 para. 22 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4f425f228cec59ea31bb6b4e37030a49]: S. 36(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(3)

[^key-2b336f1b409b1f340cf4c1629072abfa]: S. 127 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 114(8)(b)

[^key-b17f6a939aa0b4b82c20f548a427c246]: Sch. 6 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 335, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-5e1118ead81e586b0c87cd8625a493b6]: Sch. 7 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 336, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-40e1c85dce86788fc1aefc1220cc011f]: Ss. 133-135 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. 165

[^key-1503397e65ce8ac0dcdf4a0b2ae07d3b]: S. 126 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-831b5b973b521fbd6a3014454a34b427]: S. 65 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 331, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a41dd24e0db37258eb49704a078bf1e5]: S. 66 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 332, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-6ce014ebc14089cddf904b014831264b]: S. 66A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 333, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-9b81f5e16043709206eb1747ba4f51d2]: S. 72 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-dcbc3aaff7c406bbdbff7153d90cbe49]: S. 73(2)-(4) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 334, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ba92d7bfb1ccc2d6a4c4fab5fcf26c59]: Sch. 12 para. 3(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 337(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-9b1c9cd5b025aad583905c4ca4295025]: Words in Sch. 12 para. 3(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 337(b) (with Sch. 2 Pts. 1, 2)

[^M_F_34a897e6-9bfb-4ab9-a92b-1afbb4b90cca]: S. 134(1) repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c)

[^key-b41d7d2ea67c95406b087d3275de8a78]: S. 105(6) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 3(a)

[^key-f4bc2412bbcd94821511284d71ccad36]: S. 33 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(b)

[^key-c52f02e2495621e5040583e4a64f2dac]: Sch. 3 para. 10 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(b)

[^key-4a189f6e328bf477233d464f662b9e68]: Sch. 3 para. 8 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(b)

[^key-a10ab1aa3c2866377925aab0aa965787]: Sch. 13 para. 12 repealed (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), reg. 1(1), Sch. 2

[^key-17eac3a2f4072c1ce93df53ce055a918]: Ss. 130-132 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 56, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-6f6cb65289dde81fdc197b463b5f3e7d]: S. 117(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ab172b8f65f46da68c82fb2e6da92a2f]: Words in s. 117(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4da621f84f504d0605c4f1eb398f25f7]: Sch. 3 para. 17 repealed (1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-fed0c50af28df7c309a643c496ad53d9]: Sch. 3 para. 21 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

[^key-4b04377bf8d5f7c5d717f6d3f8e5462f]: S. 142(1) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 3(2)(b) (with Sch. 39 paras. 11-13)

[^key-dea3615ed647a4c65b4f87993ab46ef5]: Sch. 5 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-f51eaf27e0f1de0ce4b57d0e731012ad]: S. 119 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-2af3b6231e78f1ff6813bae65976cdac]: S. 120 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-b3a992bc06071420e98da4c1752a83ad]: S. 122 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-865656909f25213b3cbb3554a914cb55]: S. 31 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-b3ed1a997275c46902cdd1130e85f77f]: S. 58 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-c156aac3471c46576ceb5adde2e5d438]: S. 61(1) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-595a45efaa76517988f9a91626592ba8]: Words in s. 61(5) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-fc45d17d26b96cadefa03515f2e05c9d]: S. 75 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-80c78f31855714a3d2fa13687c980e05]: Sch. 3 para. 13 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-ea36faf5125f5af34603760614ac74d9]: Sch. 12 para. 6(1)(b) omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 19(b)

[^key-e858debd3085a2b9bf10248027fb540e]: Word in Sch. 12 para. 6(1) omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 19(a)

[^key-460f1339388b9d284c93ec0ddf3bec82]: Sch. 13 para. 7(c) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 53

[^key-45d2c39f903a766da87f01a4e8eeef7a]: Word in s. 138(3)(b) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 10

[^M_F_ee9ec187-56fb-4077-c63c-d2363921614a]: S. 117(3) repealed (6.4.2008 for specified purposes) by Companies Act 2006 (c. 46), s. 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pts. 1, 2 (with arts. 7 12)

[^key-5ba3ddd45de5ca412f526b0a40a13530]: S. 143(2) omitted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 11 para. 24(2)

[^key-6d0880f62b8b5017a0e254db3ba24e07]: S. 143(3) omitted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 11 para. 24(2)

[^key-6c97e11151f4134cba184b4330f9fd6a]: Words in s. 143(5)(a) substituted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by Finance Act 2024 (c. 3), Sch. 11 para. 24(3)

Non-residents’ personal reliefs.

Personal reliefs.

Stamp duty: housing action trusts.

Stamp duty: housing action trusts.

Entertainment of directors and higher-paid employees.

Entertainment of directors and higher-paid employees.

Entertainment: credit-tokens.

Commercial woodlands.

Commercial woodlands.

Unit trusts: relief on certain payments.

Reduction of rates.

Other payments and licences etc.

Other interpretation provisions.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Returns of fees, commissions etc.

Assets generating tariff receipts: extension of allowable expenditure.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Stamp duty reserve tax: paired shares etc

Interest on overdue or overpaid PAYE.

Other payments and licences etc.

Stamp duty: housing action trusts.

Assets generating tariff receipts: extension of allowable expenditure.

Stamp duty: housing action trusts.

Building societies: change of status.

Registration.

Personal reliefs.

Assets generating tariff receipts: extension of allowable expenditure.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Stamp duty reserve tax: paired shares etc

Entertainment of overseas customers.

Definition of “investment trust”.

Definition of “investment trust”.

Interest on overdue or overpaid PAYE.

Reduction of rates.

Stamp duty: housing action trusts.

Stamp duty: housing action trusts.

Building societies: change of status.

Deemed disposal of assets on company ceasing to be resident in U.K.

Reduction of rates.

Assets generating tariff receipts: extension of allowable expenditure.

Stamp duty: housing action trusts.

Building societies: change of status.

66A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Entertainment of overseas customers.

Charge where restrictions removed etc.

Interest on overdue or overpaid PAYE.

Building societies: change of status.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Deemed disposal of assets on company ceasing to be resident in U.K.

Definition of “investment trust”.

Other payments and licences etc.

Assets generating tariff receipts: extension of allowable expenditure.

Entertainment of directors and higher-paid employees.

Approved investment funds.

Minor and consequential amendments.

Entertainment of overseas customers.

Entertainment of overseas customers.

Charge where restrictions removed etc.

Other payments and licences etc.

Assets generating tariff receipts: extension of allowable expenditure.

Stamp duty reserve tax: paired shares etc

Assets generating tariff receipts: extension of allowable expenditure.

Building societies: change of status.

Commercial woodlands.

Charge where restrictions removed etc.

Building societies: change of status.