Finance Act 1989

[^key-8cb026b3cb2b3a68d669de3539ea1251]: Words in s. 182(2A)(a)(ii) 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. 167(d)

[^key-7f7a1d0f099e632aee1a9ca5b9e2d26b]: S. 182(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. 167(e)

[^key-558eba2ca03fa7bfcac8438314eed32c]: S. 33(4)(a) 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(c)

[^key-db700751a297b2920a3dbe51616f1faf]: S. 33(5)(b) 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(c)

[^key-a194ae1653a8a17c3f99cc00f8ed0832]: S. 33(8)(a) 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(c)

[^key-6ce472944f3c5cf1d49a00d96e3b4d31]: S. 33(9)(b) 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(c)

[^key-28e028d8220857fe3f214b8b18c18ea5]: S. 178(2)(ga) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 105(5)(a)

[^key-75f5751771c45f4da7620d2676217af6]: Word in s. 178(2)(k) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 105(5)(b)

[^key-f8a286230c8f771e0534ad85f737ea73]: S. 178(5) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 105(6)(a)

[^key-d90fb0156f55d61cd22549a19373dfbc]: S. 57(2) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(c)

[^key-3b0846ccd12951b77c1587e262c2b2ae]: S. 123(1)(b) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(c)

[^key-88b7a69070e4d8712da73c061a5d6bd7]: Sch. 12 para. 2 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 25

[^key-c4271fd268c313db519d2ecd036a8664]: Sch. 12 para. 5 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(c)

[^key-0779f100bb68600648362c391ef8a96e]: S. 35 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)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-ff72687ad6a6b67e3f969eba539684ec]: S. 60(1)(2) 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-40937d1c4574fa7d006644accff88803]: S. 60(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-d831ebb33a63b82f1294269e4745a13e]: S. 100 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-c8069e119aff0829253fb6ac28353ceb]: S. 101 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-3ab2e5240f00b8e824eeeeca18301d00]: S. 102 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 215, Sch. 3 Pt. 1 (with Sch. 2)

[^key-9fe134e1c9960718ea27ad36b71be011]: S. 104 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-bff86c4a1c9dcb728d129afc86e9c621]: S. 105 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-40f1d0b710fffd1dea998c3409442e88]: S. 149(4)(a)(i) omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 65(a); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-e35775702f8c55596946e3db88da539b]: S. 149(4)(a)(ii) omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 65(a); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-e059b2ac9267ce7b97e19d271adc6cb1]: S. 151 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. 60, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-d8c653d16f855396791b7bdf9f23228a]: S. 164(5)(b) 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. 12 (with Sch. 9 paras. 1-9, 22)

[^key-9edcb6a6c309d52e9dbd23f7eccbe1f9]: S. 178(6) 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-d0bb401a156c672d4cf8fe1babaec083]: Words in s. 182A(6) substituted (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. 8 para. 39 (with Sch. 9 paras. 1-9, 22)

[^key-5dd810e7eb2dbc60bf17de3ec99049b2]: Words in Sch. 5 para. 16(2)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 216(a) (with Sch. 2)

[^key-bb586a3897726a34e91a9d128e207402]: Words in Sch. 5 para. 16(2)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 216(b) (with Sch. 2)

[^key-1590de4bd76917da768fdf8c41d7288e]: Sch. 12 para. 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. 1 para. 217, Sch. 3 Pt. 1 (with Sch. 2)

[^key-74975632096f49c4de3e27b83c3036b5]: Sch. 12 paras. 3, 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. 1 para. 217, Sch. 3 Pt. 1 (with Sch. 2)

[^key-b173ae2aa700f5ab2693507e12435f3b]: Sch. 12 paras. 11, 12 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-0e66973fd4feaedea1e5dc7433c18c31]: Word in s. 178(2)(f) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 12 (with arts. 20, 22)

[^key-e7334816a39d9dc440236317b65f2c81]: S. 178 applied by S.I. 2009/470 reg. 39(2)(a)(5)(a) (as substituted (31.10.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(2), 8)

[^key-3f02f4b2c09ad765ec5023e435732a2e]: S. 178 applied by SR 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(2), 7)

[^key-379272297613cf5741fbab5cc2c23249]: Sch. 5 para. 3(3)(c) applied (with modifications) (E.W.) (23.12.2011) by The Legal Services Act 2007 (Designation as a Licensing Authority) (No. 2) Order 2011 (S.I. 2011/2866), art. 1(2), Sch. 2

[^key-198a7a882f9bb6b5742b0234a94f8847]: Sch. 5 para. 4(10) omitted (with effect in accordance with art. 7 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 12, 34(2); S.I. 2012/736, art. 7

[^key-790131ad46294b78943e05548f390a5c]: S. 182(4)(a)(ia) inserted (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 14(2)(b); S.I. 2011/2576, art. 5

[^key-ca0dbb8c51eb0c70b0a90bb5ecb31e9c]: Words in s. 182(6) inserted (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 14(3); S.I. 2011/2576, art. 5

[^key-fb41c532aa559ece8d068de45f0e28ce]: Words in s. 182(4)(a)(i) substituted (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 14(2)(a); S.I. 2011/2576, art. 5

[^key-a18e320ae40b020e2e51f218bf37bfa7]: S. 182(11)(a)(b) omitted (1.4.2012) by virtue of Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 14(4); S.I. 2011/2576, art. 5

[^key-9785228c0d0165ec927c0f2aead29a5c]: Sch. 12 para. 3 omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 56, 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-60613e4d6ce663d07848c9597963b8a2]: S. 67(2)(b)(c) substituted for s. 67(2)(b) (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 48

[^key-a5c63f9153479c81eac24dfaf5404949]: S. 82 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 49

[^key-8a90dae8b0e9d9ab187d121b554ce78e]: S. 82A omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 50

[^key-0d46b417036b946258e4e2fb88b859b8]: S. 82B omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 51

[^key-4c43bc2945d3a61b40a5bc14764651a1]: S. 83 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 53

[^key-dfb1ddfab54c61a12745e426e72b00b0]: S. 83A omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 57

[^key-a5d049733386d98d897028f6a42be7da]: S. 83B omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 58

[^key-72ac5b7052d2166c7ef303f6fa7640d2]: S. 83XA omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 54

[^key-1826b7571f7bd3275eb514ae9a27554d]: S. 83YA omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 55

[^key-87e78cd5deea5811bd3ab7cfa80c4969]: S. 83YB omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 55

[^key-0df4233fc47434e78365dc062c2ca58a]: S. 84(4) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(a)(i)

[^key-e8d58d2b79e347c83cf8f2abb11b6878]: S. 85 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 59

[^key-ee4a6eb018da470c107e6a14a4e77ae3]: S. 85A omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 60

[^key-ef78711fc503f220e7770d40186a06c0]: S. 86 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 61

[^key-d88c8d891595d588e496f317dccbc1bc]: S. 88 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 62

[^key-ffcb6eb079a5e7b60ca11dd8b7af9426]: S. 89 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 63

[^key-8737a35d6fd55b81d598b028dee3c2ca]: Sch. 8 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(a)(ii)

[^key-49539971a60322af5c978a262da58dfd]: Ss. 82D-82F omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 52

[^key-4eb0a31203ad5674ab8c0070ce443a04]: Ss. 83YC-83YF omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 56

[^key-0c3c07ff822402572ba53b022ff47cfd]: S. 114 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-fca628ea8e27d128bc3a6f2e37436eb7]: S. 91 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-3ec71d7d1e3fb3e5dd4b1b54f7dd93fa]: S. 92(1)(2) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-eb1e8fde1015d5328a116ba893dcf762]: S. 96(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-2c2597e19433f6adb488dc7e22f43e4d]: S. 96(1) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-ebe0ed029027e59bd2a3ee1372f85ecb]: S. 160(3) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-45f3c2c965f320d680c37a02409dceb3]: S. 162 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-8e4830544e50c5b8a8558ac94b904619]: S. 182(4)(a)(iiia) inserted (E.W.) (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 2 (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)

[^key-a9feec7119befd73610193b9134d06f1]: S. 178 applied (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 11(1)

[^key-4f3075e0c984153cea0352f8a56c1345]: Words in s. 182(11A) substituted (15.3.2015 being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d)) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 5(6)(a); S.I. 2014/1640, art. 8(a) (with art. 18)

[^key-4e5794ceb7fa1a5d1609f84a3cd2751c]: Words in s. 182(11A) substituted (15.3.2015 being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d)) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 5(6)(c); S.I. 2014/1640, art. 8(a) (with art. 18)

[^key-a59f81f463f0aeea4de6f992442d9ecf]: S. 178 applied (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 79(1)

[^key-81690cfa381b5d49cfa56071cd2ffcf1]: Word in s. 178(2) omitted (with effect in accordance with s. 116(1) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 115(4)

[^key-02492399a69b0390d15b3596c1dfed6b]: S. 178(2)(v) and word inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 115(4)

[^key-b97e34eed86f5a3435ec26ad0c821745]: Words in s. 182(1)(c) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 5(2)(a); S.I. 2014/1640, art. 7(c) (with arts. 16, 17)

[^key-52b16a7cc1700893cb85d4485c583858]: Words in s. 182(2A)(a) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 5(3)(a); S.I. 2014/1640, art. 7(c) (with arts. 16, 17)

[^key-f092e8a784e77ea67572ff6381cbb6fc]: Words in s. 182(4)(c)(iii) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 5(4)(a); S.I. 2014/1640, art. 7(c) (with arts. 16, 17)

[^key-ef4b9c590f911e65e6ed54c65317efee]: Words in s. 182(5)(b) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 5(5)(a); S.I. 2014/1640, art. 7(c) (with arts. 16, 17)

[^key-e6e9fff7778a91d3f16eb6ffb744e27e]: S. 178 applied by 2010 c. 4, s. 357YR(3) (as inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(3))

[^key-4faaa1063c058a2f22cbf0121b40d824]: S. 115 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. 54(a)

[^key-2132d1250eb2299e66c8173822a5ddaa]: Words in s. 179(1)(b)(i) 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. 54(b)

[^key-0dadf44624bb769422e510104e2f260f]: S. 178(2)(u) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 88(2)(a)

[^key-4ffdb83a04f352a6c8c1f34b97c8adf3]: S. 178(7) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 88(2)(c)

[^key-25937539116876cb5c5b6cd7f5e8b74e]: Words in s. 178(3)(f) inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 88(2)(b)

[^key-2c3ac684a6c2c69533dceff50ddde62a]: Words in s. 182(1)(c) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 8(2); S.I. 2020/45, reg. 2

[^key-ab4c743b32bb8112941e1f03f0d7dda0]: Words in s. 182(11A) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 8(3)(a); S.I. 2020/45, reg. 2

[^key-a663f87d4869e822c61991e2f33fe8e6]: Words in s. 182(11A) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 8(3)(b); S.I. 2020/45, reg. 2

[^key-86c9f3cce279d6226498e9e348bb4974]: Words in s. 182(2A)(a) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 8(2); S.I. 2020/45, reg. 2

[^key-96d74c8bd821a6641225e27650c7a36c]: Words in s. 182(4)(c)(iii) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 8(2); S.I. 2020/45, reg. 2

[^key-fe76b28aae507b48cf9d2f4c3b3aa4c0]: Words in s. 182(5)(b) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 8(2); S.I. 2020/45, reg. 2

[^key-4cfc10d85bdd1fedc02f1052bbf7777c]: S. 178(2)(w) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 10 para. 2(3)

[^key-7fa9af078073c72c1ba50cf46fee8c78]: Word in s. 178(2)(u) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 10 para. 2(2)

[^key-92a7d01b3933d297dbddb6cbf6a4af8a]: S. 178(2)(x) inserted (with effect in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), s. 264, Sch. 14 para. 68(2)

[^key-3268a66480be91424565f0b1a670dd38]: S. 178(2)(y) inserted (with effect in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), s. 278, Sch. 18 para. 7(2)

[^key-fd76ff8fa0a3455e70783af71214f08e]: Words in s. 182(1)(c) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 8(2); S.I. 2025/41, reg. 2

[^key-b6989f0ff461a9d66f3630f190900add]: Words in s. 182(2A)(a) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 8(2); S.I. 2025/41, reg. 2

[^key-47c16d58663b57f0eea533ac97cf45e7]: Words in s. 182(4)(c)(iii) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 8(2); S.I. 2025/41, reg. 2

[^key-cfb57ed5509a849151498ef8f153fe42]: Words in s. 182(5)(b) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 8(2); S.I. 2025/41, reg. 2

[^key-a08c94753752777f309e0d2a157257af]: Words in s. 182(11A) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 8(3)(a); S.I. 2025/41, reg. 2

[^key-63a29c7afc88cab4686a271b1cb5c405]: Words in s. 182(11A) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 8(3)(b); S.I. 2025/41, reg. 2

[^key-7b472d2f686558b07a0595a924710d75]: S. 178(2)(v) omitted (for accounting periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 3(8)

[^key-ef3f5c43d4f2abc502f91bfff0c6a6e1]: Word in s. 178(2)(x) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 para. 52(2)(a)

[^key-ab2ca54a64bc31ba78b31f4d1ee6f153]: Word in s. 178(2)(x) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 para. 52(2)(b)

[^key-650aa5bc251c139da612f72f30407906]: Word in s. 178(2)(y) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 para. 52(3)