LegalizeReform history
Finance Act 1991
35 versions
· 1991-07-25
2020-12-31
Finance Act 1991
2018-01-03
Finance Act 1991
2017-11-28
Finance Act 1991
2017-07-31
Finance Act 1991
2017-07-03
Finance Act 1991
2017-06-29
Finance Act 1991
2016-11-30
Finance Act 1991
2013-07-17
Finance Act 1991
2013-04-06
Finance Act 1991
2013-04-01
Finance Act 1991
2013-01-31
Finance Act 1991
2012-12-31
Finance Act 1991
2012-07-17
Finance Act 1991
2010-04-01
Finance Act 1991
2009-09-01
Finance Act 1991
2009-08-13
Finance Act 1991
2009-04-01
Finance Act 1991
Changes on 2009-04-01
@@ -626,20 +626,7 @@
##### 43
The following section shall be inserted after section 85 of the Taxes Act 1988—
> (85A)
> (1) Subsection (2) below applies where a company incurs expenditure on establishing a qualifying employee share ownership trust.
> (2) In such a case the expenditure—
> (a) shall be deducted in computing for the purposes of Schedule D the profits or gains of a trade carried on by the company, or
> (b) if the company is an investment company or a company in the case of which section 75 applies by virtue of section 76, shall be treated as expenses of management.
> (3) In a case where—
> (a) subsection (2) above applies, and
> (b) the trust is established after the end of the period of nine months beginning with the day following the end of the period of account in which the expenditure is incurred,
> for the purpose of applying subsection (2) above the expenditure shall be treated as incurred in the period of account in which the trust is established (and not the period of account mentioned in paragraph (b) above).
> (4) In this section “qualifying employee share ownership trust shall be construed in accordance with Schedule 5 to the Finance Act 1989.
> (5) For the purposes of this section the trust is established when the deed under which it is established is executed.
> (6) This section applies where the expenditure is incurred on or after 1st April 1991.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Priority share allocations for employees etc
@@ -893,7 +880,13 @@
- (4) Subject to subsection (7) below, reimbursement expenditure received by the contributing participator shall be treated as a receipt (in the nature of income) of his ring fence trade for the relevant accounting period.
- (5) For the purposes of subsection (4) above, the relevant accounting period is the accounting period in which the reimbursement expenditure is received by the contributing participator or, if the contributing participator’s ring fence trade is permanently discontinued before the receipt of the reimbursement expenditure, the last accounting period of that trade.
- (5) For the purposes of subsection (4) above, the relevant accounting period is the accounting period in which the reimbursement expenditure is received by the contributing participator or, if the contributing participator—
- (a) ceases to carry on the ring fence trade before the receipt of the reimbursement expenditure, or
- (b) ceases to be within the charge to corporation tax in respect of the ring fence trade before the receipt of the reimbursement expenditure,
the last accounting period of that trade or (as the case requires) the accounting period during or at the end of which the contributing participator ceased to be within the charge to corporation tax in respect of the trade.
- (6) Any additional assessment to corporation tax required in order to take account of the receipt of reimbursement expenditure by the contributing participator may be made at any time not later than six years after the end of the calendar year in which the reimbursement expenditure is so received.
@@ -931,41 +924,7 @@
##### 68
- (1) For section 84 of the Taxes Act 1988 (payments for technical education) there shall be substituted the following—
> (84)
> (1) This section applies where a person carrying on a trade, profession or vocation ( “the donor) makes a gift for the purposes of a designated educational establishment of—
> (a) an article manufactured, or of a class or description sold, by the donor in the course of his trade which qualifies as machinery or plant in the hands of the educational establishment; or
> (b) an article used by the donor in the course of his trade, profession or vocation—
> (i) which, for the purposes of Part II of the 1990 Act (capital allowances for machinery and plant), constitutes machinery or plant used by him wholly or partly in the course of that trade, profession or vocation; and
> (ii) in respect of which he has claimed an allowance under that Part of that Act.
> (2) For the purposes of this section, an article “qualifies as machinery or plant in the hands of an educational establishment if, and only if, it is an article such that—
> (a) were the activities carried on by the educational establishment regarded as a trade carried on by a body of persons, and
> (b) had that body, at the time of the gift, incurred capital expenditure wholly and exclusively on the provision of an identical article for the purposes of those activities, and
> (c) had the identical article belonged to that body in consequence of the incurring of that expenditure,
> the identical article would be regarded for the purposes of Part II of the 1990 Act as machinery or plant provided by the body for the purposes of that trade.
> (3) Where this section applies—
> (a) if the gift is of an article falling within paragraph (a) of subsection (1) above, then, for the purposes of the Tax Acts, no amount shall be required to be brought into account as a trading receipt of the donor in consequence of his disposal of that article from trading stock; and
> (b) if the gift is of an article falling within paragraph (b) of that subsection, subsection (6) of section 24 of the 1990 Act shall not require the donor to bring into account any disposal value in respect of the article for the purposes of that section;
> but this subsection shall not apply unless, within two years of making the gift, the donor makes a claim for relief under this subsection, specifying the article given and the name of the educational establishment in question.
> (4) In any case where—
> (a) relief is given under subsection (3) above in respect of the gift of an article, and
> (b) any benefit received in any chargeable period by the donor or any person connected with him is in any way attributable to the making of that gift,
> the donor shall in respect of that chargeable period be charged to tax under Case I or Case II of Schedule D or, if he is not chargeable to tax under either of those Cases for that period, under Case VI of Schedule D on an amount equal to the value of that benefit.
> (5) In this section “designated educational establishment means any educational establishment designated, or of a category designated,—
> (a) as respects Great Britain, in regulations made by the Secretary of State; or
> (b) as respects Northern Ireland, in regulations made by the Department of Education for Northern Ireland;
> and any such regulations may make different provision for different areas.
> (6) If any question arises as to whether a particular establishment falls within a category designated in regulations under subsection (5) above, the Board shall refer the question for decision—
> (a) in the case of an establishment in Great Britain, to the Secretary of State, or
> (b) in the case of an establishment in Northern Ireland, to the Department of Education for Northern Ireland.
> (7) The power of the Secretary of State to make regulations under subsection (5) above shall be exercisable by statutory instrument; and a statutory instrument containing any such regulations shall be subject to annulment in pursuance of a resolution of the House of Commons.
> (8) Regulations made under subsection (5) above for Northern Ireland—
> (a) shall be a statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979; and
> (b) shall be subject to negative resolution within the meaning of section 41(6) of the Interpretation Act (Northern Ireland) 1954.
> (9) Section 839 applies for the purposes of subsection (4) above.
- (2) The amendment made by subsection (1) above shall have effect with respect to gifts made on or after 19th March 1991.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Expenses of entertainers
@@ -1733,9 +1692,9 @@
- (b) to trustees established mainly for the support of athletic sports or athletic games but with power to support the arts.
- (2) Where a company carrying on a trade makes a payment to which this section applies, the payment may be deducted in computing for corporation tax purposes the profits of the trade.
- (3) A payment to which this section applies shall not , for corporation tax purposes, be regarded as an annual payment.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) Where a payment to which this section applies is made, the sum received by the trustees and any assets representing it (but not any income or gains arising from them) shall not be relevant property for the purposes of Chapter III of Part III of the Inheritance Tax Act 1984.
@@ -2480,20 +2439,7 @@
##### 3
- (1) The following section shall be inserted after section 477A of the Taxes Act 1988—
> (477B)
> (1) In computing for the purposes of corporation tax the income of a building society from the trade carried on by it, there shall be allowed as a deduction, if subsection (2) below applies, the incidental costs of obtaining finance by means of issuing shares in the society which are qualifying shares.
> (2) This subsection applies if any amount payable in respect of the shares by way of dividend or interest is deductible in computing for the purposes of corporation tax the income of the society from the trade carried on by it.
> (3) In subsection (1) above, “the incidental costs of obtaining finance means expenditure on fees, commissions, advertising, printing and other incidental matters (but not including stamp duty), being expenditure wholly and exclusively incurred for the purpose of obtaining the finance (whether or not it is in fact obtained), or of providing security for it or of repaying it.
> (4) This section shall not be construed as affording relief—
> (a) for any sums paid in consequence of, or for obtaining protection against, losses resulting from changes in the rate of exchange between different currencies, or
> (b) for the cost of repaying qualifying shares so far as attributable to their being repayable at a premium or to their having been issued at a discount.
> (5) In this section—
> - “dividend has the same meaning as in section 477A, and
> - “qualifying share has the same meaning as in section 64(3E) of the Finance Act 1984.
- (2) This paragraph shall apply in relation to costs incurred on or after the day on which this Act is passed.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Preferential rights of acquisition
@@ -3058,7 +3004,7 @@
##### 3
In section 114 of the Taxes Act 1988 (special rules for computing profits and losses) in subsection (3), paragraph (c) and the word “and” immediately preceding it shall cease to have effect.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 4
@@ -3423,14 +3369,14 @@
#### Spirits, beer, wine, made-wine and cider.
#### Tobacco products.
#### Hydrocarbon oil.
#### Pool betting duty.
#### Vehicles excise duty: exemptions.
#### Beer duty.
#### Beer duty.
## Part II — INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
### CHAPTER I — GENERAL
@@ -3445,1160 +3391,1170 @@
### Interest
#### Costs of establishing employee share ownership trusts: relief.
### Benefits in kind
### Vocational training
#### Relief.
### Retirement benefits schemes
#### Conditions for approval: amendments.
#### Assimilation of basic life assurance business and general annuity business.
#### Employee share schemes: non-discrimination.
### Profit-related pay, share schemes etc.
#### Profit-related pay: increased relief.
#### Employee share schemes: non-discrimination.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Profit sharing schemes.
#### Profit sharing schemes.
#### Costs of establishing share option or profit sharing schemes: relief.
### Benefits in kind
### Vocational training
#### Relief.
### Retirement benefits schemes
#### Conditions for approval: amendments.
### Foreign earnings
#### Sharing of transmission facilities.
#### Allowance of certain expenditure relating to abandonment, decommissioning assets, etc.
### Insurance companies and friendly societies
#### Investor protection schemes.
#### Assimilation of basic life assurance business and general annuity business.
### Building societies
### Securities
#### Abolition of CRT: consequential amendment.
### Capital allowances
### Oil industry
#### Restriction of expenditure relief by reference to payments under abandonment guarantees.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Miscellaneous
#### Personal equity plans.
#### Deduction of trading losses.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Audit powers in relation to non-residents.
#### Investment exchanges and clearing houses: stamp duty.
#### Stamp duty abolished in certain cases.
#### Trading funds.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### CHAPTER II — CAPITAL GAINS
### Settlements
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Private residence
### Miscellaneous
## Part III — OIL TAXATION
#### Abandonment guarantees.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### PRT: proceedings for penalties.
## Part IV — STAMP DUTY AND STAMP DUTY RESERVE TAX
#### Stamp duty abolished in certain cases.
#### Certification of instruments for stamp duty purposes.
#### Northern Ireland bank notes: duty abolished.
#### National savings: date of issue of repayment warrants etc.
#### National savings: date of issue of repayment warrants etc.
### The Alcoholic Liquor Duties Act 1979 (c.4)
### The Bankruptcy (Scotland) Act 1985 (c.66)
### The Insolvency Act 1986 (c.45)
##### 21A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 22A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## . . .
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
After Schedule 19AA to the Taxes Act 1988 there shall be inserted—
These repeals have effect in accordance with section 7 of this Act.
##### 1
The repeals in section 4 of each of the Vehicles (Excise) Act 1971 ( “the 1971 Act) and the Vehicles (Excise) Act (Northern Ireland) 1972 ( “the 1972 Act) are deemed to have come into force on 20th March 1991.
##### 2
The repeals of section 7(4) of each of the 1971 Act and the 1972 Act come into force on 1st October 1991.
##### 3
The repeals of section 38(4) of, and Schedule 6 to, the 1971 Act, section 35(4) of, and Schedule 7 to, the 1972 Act and sections 5(6) and 6(7) of the Finance Act 1982, so far as relating to the application of those provisions for the purpose of section 4(1)(g) of either the 1971 Act or the 1972 Act, are deemed to have come into force on 20th March 1991.
##### 4
The repeal in Schedule 2 to the Finance Act 1985, and the repeals mentioned in note 3 above so far as relating to the application of the repealed provisions for the purpose of any provision of the 1971 Act or the 1972 Act other than section 4(1)(g), have effect in relation to licences taken out after 20th March 1991.
These repeals have effect in accordance with section 10 of this Act.
##### 1
The repeal of section 78(4) of the Taxes Management Act 1970 and the repeal in Schedule 29 to the Income and Corporation Taxes Act 1988 have effect in accordance with section 81 of this Act.
##### 2
The repeal in section 86 of the Taxes Management Act 1970 has effect in accordance with paragraph 1(2) of Schedule 15 to this Act.
##### 3
The repeals in sections 76, 432A, 436, 437, 446, 447, 448 and 474 of, and Schedule 28 to, the Income and Corporation Taxes Act 1988 and in Schedules 6 and 7 to the Finance Act 1990 have effect for accounting periods beginning on or after 1st January 1992.
##### 4
The following repeals have effect in relation to losses incurred in accounting periods ending on or after 1st April 1991—
- (a) the repeals in sections 114, 243, 343, 393, 518 and 843 of, the repeals in Schedules 5 and 30 to, and the repeal of section 394 of, the Income and Corporation Taxes Act 1988;
- (b) the repeal in Schedule 1 to the Capital Allowances Act 1990;
- (c) the repeal of section 61 of, and the repeal in Schedule 14 to, the Finance Act 1990.
##### 5
The repeals of section 339A of the Income and Corporation Taxes Act 1988 and section 27(1) and (3) of the Finance Act 1990 have effect in relation to accounting periods beginning on or after 19th March 1991.
##### 6
The following repeals have effect for the year 1991-92 and subsequent years of assessment—
- (a) the repeals of sections 354(3) and 726 of the Income and Corporation Taxes Act 1988;
- (b) the repeals in sections 367(1) and 737(2) of, and in Schedule 7 to, that Act;
- (c) the repeal of section 63 of the Finance Act 1989.
##### 7
The repeals in section 465 of, and Schedule 15 to, the Income and Corporation Taxes Act 1988 apply in relation to policies issued in pursuance of contracts made on or after the day on which this Act is passed.
##### 8
The repeal of section 590(5) and (6) of the Income and Corporation Taxes Act 1988 has effect in accordance with section 36 of this Act.
##### 9
The repeals of sections 737(4) and 738(2) of the Income and Corporation Taxes Act 1988 have effect in accordance with section 58 of this Act.
##### 10
The repeal of section 62(2) of the Finance Act 1989 has effect in accordance with section 40 of this Act.
##### 11
The repeals in sections 2(1), 3(3) and 26(1) of the Capital Allowances Act 1990 have effect in relation to any chargeable period or its basis period ending on or after 6th April 1990.
##### 12
The repeal of section 25(2)(h) of the Finance Act 1990 has effect in relation to gifts made on or after 19th March 1991.
##### 1
The repeals in sections 342 and 342A of the Income and Corporation Taxes Act 1970 and Schedule 17 to the Housing Act 1988 are deemed to have come into force on 1st December 1988.
##### 2
The repeals of section 80(2) of the Finance Act 1980 and section 63(3) of the Finance Act 1984 have effect in relation to disposals on or after 19th March 1991.
##### 3
The repeal in section 64 of the Finance Act 1984 has effect in accordance with section 98 of this Act.
##### 4
The remaining repeals (other than the repeal in Schedule 9 to the Finance Act 1988) have effect in accordance with section 92 of this Act.
These repeals have effect in accordance with section 115 of this Act.
## Editorial notes
[^c12035521]: [S. 1](https://www.legislation.gov.uk/ukpga/1991/31/section/1) in force at 6 p.m. 19.03.1991: see [s. 1(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/1/5).
[^c12035531]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c12035541]: [S. 2](https://www.legislation.gov.uk/ukpga/1991/31/section/2) in force at 6 p.m. 19.03.1991: see [s. 2(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/2/2).
[^c12035551]: [1979 c. 7](https://www.legislation.gov.uk/ukpga/1979/7).
[^c12035561]: [S. 3](https://www.legislation.gov.uk/ukpga/1991/31/section/3) in force at 6 p.m. 19.03.1991: see [s. 3(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/3/5).
[^c12035571]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c12035671]: [S. 4(1)-(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/4/1)(5)(6) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035701]: [S. 4(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/4/4) repealed (27.7.1993 with effect in relation to licences taken out after 16.3.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I).
[^c12035731]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c12035741]: [S. 6](https://www.legislation.gov.uk/ukpga/1991/31/section/6) repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by [1997 c. 19](https://www.legislation.gov.uk/ukpga/1997/19), [s. 113](https://www.legislation.gov.uk/ukpga/1997/19/section/113), [Sch. 18 Pt. II](https://www.legislation.gov.uk/ukpga/1997/19/schedule/18/part/II) Note 2
[^c12035751]: [S. 7](https://www.legislation.gov.uk/ukpga/1991/31/section/7) wholly in force; [s. 7](https://www.legislation.gov.uk/ukpga/1991/31/section/7) not in force at Royal Assent see [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [s. 7(2)(3)(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/2/3/5) in force at 1.5.1993 and s. 7(1)(4)(6)(7) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12035761]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c12035771]: [S. 7(2)(3)(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/2/3/5) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12035791]: [S. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5) power fully exercised (26.4.1993): 1.5.1993 appointed day for s. 7(2)(3)(5) and 1.6.1993 appointed day for s. 7(1)(4)(6)(7) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152).
[^c12035811]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c12035881]: [S. 8](https://www.legislation.gov.uk/ukpga/1991/31/section/8) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035891]: [S. 9](https://www.legislation.gov.uk/ukpga/1991/31/section/9) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035961]: [S. 10](https://www.legislation.gov.uk/ukpga/1991/31/section/10) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035971]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12035991]: [S. 13](https://www.legislation.gov.uk/ukpga/1991/31/section/13) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036001]: [S. 14](https://www.legislation.gov.uk/ukpga/1991/31/section/14) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036021]: [S. 15](https://www.legislation.gov.uk/ukpga/1991/31/section/15) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036031]: [S. 16](https://www.legislation.gov.uk/ukpga/1991/31/section/16) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036051]: [S. 17](https://www.legislation.gov.uk/ukpga/1991/31/section/17) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036061]: [S. 18](https://www.legislation.gov.uk/ukpga/1991/31/section/18) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036111]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c12036141]: [S. 27(1)-(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/27/1)(7) repealed (3.5.1994 with effect in accordance with [s. 81(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/81/6) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 81(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/81/6), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/2) Note
[^c12036201]: [S. 30](https://www.legislation.gov.uk/ukpga/1991/31/section/30) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(9) Note of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(9)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/9) Note
[^c12036211]: [S. 31](https://www.legislation.gov.uk/ukpga/1991/31/section/31) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/5) Note
[^c12036441]: [S. 32](https://www.legislation.gov.uk/ukpga/1991/31/section/32) repealed (27.7.1999 with effect on 1.9.2000) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 59(2)(3)(b)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/2/3/b), [Sch. 20 Pt. III(15)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/15) Note; [S.I. 2000/2004](https://www.legislation.gov.uk/uksi/2000/2004), [art. 2](https://www.legislation.gov.uk/uksi/2000/2004/article/2)
[^c12036451]: [S. 32(1)(ca)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/1/ca) substituted (29.4.1996 with effect in relation to payments made on or after 6.5.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 144(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/144/1/2/4)
[^c12036461]: [S. 32(1)(ca)(cb)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/1/ca/cb) inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 84(1)(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/84/1/4)
[^c12036471]: [S. 32(2)(2A)(2B)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/2/2A/2B) substituted for s. 32(2) (27.7.1999 with effect as mentioned in [s. 59(3)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/3/a) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 59(1)(3)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/1/3/a)
[^c12036501]: [S. 32(5)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/5/b) excluded (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 129(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/129/2)
[^c12036511]: Words in [s. 32(5)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/5/b) inserted (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 129(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/129/2)
[^c12036521]: [S. 32(10)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/10) substituted (29.4.1996 with effect in relation to payments made on or after 6.5.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 144(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/144/1/3/4)
[^c12036531]: [S. 32(10)(a)(i)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/10/a/i) substituted (1.10.1997) by [1997 c. 44](https://www.legislation.gov.uk/ukpga/1997/44), [s. 57(1)](https://www.legislation.gov.uk/ukpga/1997/44/section/57/1), [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1997/44/schedule/7/paragraph/6) (with transitional provisions in [S.I. 1997/1468](https://www.legislation.gov.uk/uksi/1997/1468), [arts. 2(3)](https://www.legislation.gov.uk/uksi/1997/1468/article/2/3), [4(2)](https://www.legislation.gov.uk/uksi/1997/1468/article/4/2), [Sch. 1 Pt. III](https://www.legislation.gov.uk/uksi/1997/1468/schedule/1/part/III)) (which amending para. 6 was repealed (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III) Note)
[^c12036541]: Words in [s. 32(10)(a)(ii)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/10/a/ii) substituted (1.4.1997) by [1996 c. 43](https://www.legislation.gov.uk/ukpga/1996/43), [s. 36](https://www.legislation.gov.uk/ukpga/1996/43/section/36), [Sch. 5 para. 7](https://www.legislation.gov.uk/ukpga/1996/43/schedule/5/paragraph/7); [S.I. 1997/365](https://www.legislation.gov.uk/uksi/1997/365), [art. 2](https://www.legislation.gov.uk/uksi/1997/365/article/2)
[^c12036551]: [S. 32(11)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/11) inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 84(3)(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/84/3/4)
[^c12036711]: [S. 33](https://www.legislation.gov.uk/ukpga/1991/31/section/33) repealed (27.7.1999 with effect on 1.9.2000) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 59(3)(b)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/3/b), [139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(15)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/15) Note; [S.I. 2000/2004](https://www.legislation.gov.uk/uksi/2000/2004), [art. 2](https://www.legislation.gov.uk/uksi/2000/2004/article/2)
[^c12036721]: [S. 33(1)(aa)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/1/aa) inserted (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 129(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/129/4)
[^c12036731]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12036741]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12036751]: [S. 33(3)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/a) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/a)
[^c12036761]: Words in [s. 33(3)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/b) inserted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/b)
[^c12036771]: Words in [s. 33(3)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/c) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(c)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/c)
[^c12036781]: Words following s. 33(3)(d) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(d)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/d)
[^c12036791]: [S. 33(3A)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3A) inserted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/3)
[^c12036801]: [S. 33(3A)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3A) modified (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 17(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17/3)
[^c12036811]: [S. 33(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/4): reference to section 257B(2) repealed (16.7.1992 with application in relation to tax for the year 1993-94 and subsequent years of assessment) by [Finance (No. 2) Act 1992 (c. 48, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1992/48), [ss. 20](https://www.legislation.gov.uk/ukpga/1992/48/section/20), [82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 5 para. 10](https://www.legislation.gov.uk/ukpga/1992/48/schedule/5/paragraph/10), [Sch. 18 Part VII(1)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18).
[^c12036831]: [S. 37](https://www.legislation.gov.uk/ukpga/1991/31/section/37) repealed (19.3.1997 in accordance with Sch. 18 Pt. VI(3) Note 1 of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 61(2)(3)](https://www.legislation.gov.uk/ukpga/1997/16/section/61/2/3), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/3) Notes 1, 2
[^c12036871]: [S. 45](https://www.legislation.gov.uk/ukpga/1991/31/section/45) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(11) Note) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 63](https://www.legislation.gov.uk/ukpga/1998/36/section/63), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(11)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/11) Note (with Sch. 18 para. 6(3))
[^c12036931]: [S. 49](https://www.legislation.gov.uk/ukpga/1991/31/section/49) repealed (22.3.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c12036941]: [S. 52(2)(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/52/2/3) repealed (the repeal coming into force in accordance with the provisions of Ch. II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12036981]: [S. 56](https://www.legislation.gov.uk/ukpga/1991/31/section/56) repealed (with effect where, for the purposes of [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 731(2)](https://www.legislation.gov.uk/ukpga/1988/1/section/731/2), the interest receivable by the first buyer is paid on or after 2.7.1997) by [Finance (No. 2) Act 1997 (c. 58)](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 26](https://www.legislation.gov.uk/ukpga/1997/58/section/26), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II) Note; and s. 56, in so far as it is still in force, repealed (with effect in relation to cases where the purchase by the first buyer (within the meaning of [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 731(2)](https://www.legislation.gov.uk/ukpga/1988/1/section/731/2)) is made on or after 1.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(c)(6)-(8)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/c/6)
[^c12037011]: [S. 57](https://www.legislation.gov.uk/ukpga/1991/31/section/57) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12037021]: [S. 58](https://www.legislation.gov.uk/ukpga/1991/31/section/58): s. 58 came into force at Royal Assent (25.7.1991) with effect as mentioned in s. 58(3) in relation to payments made on or after such day or days as the Treasury may specify: 26.2.1992 appointed for specified provisions and purposes by [S.I. 1992/173](https://www.legislation.gov.uk/uksi/1992/173), [reg. 2](https://www.legislation.gov.uk/uksi/1992/173/regulation/2). 30.6.1992 appointed for specified provisions and purposes by [S.I. 1992/1346](https://www.legislation.gov.uk/uksi/1992/1346), [regs. 2-4](https://www.legislation.gov.uk/uksi/1992/1346/regulation/2). 22.4.1993 appointed for specified provisions and purposes by [S.I. 1993/933](https://www.legislation.gov.uk/uksi/1993/933), [regs. 2-4](https://www.legislation.gov.uk/uksi/1993/933/regulation/2).
[^c12037031]: [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (4.2.1992): 26.2.1992 appointed day for specified provisions and purposes by [S.I. 1992/173](https://www.legislation.gov.uk/uksi/1992/173) [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (5.6.1992): 30.6.1992 appointed day for specified provisions and purposes by [S.I. 1992/1346](https://www.legislation.gov.uk/uksi/1992/1346) [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (21.4.1993): 22.4.1993 appointed day for specified provisions and purposes by [S.I. 1993/933](https://www.legislation.gov.uk/uksi/1993/933).
[^c12037051]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12037061]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12037081]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12037091]: [S. 62](https://www.legislation.gov.uk/ukpga/1991/31/section/62) modified (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 98(2)(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/2/7) (with [s. 98(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/8))
[^c12037101]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c12037111]: [S. 63](https://www.legislation.gov.uk/ukpga/1991/31/section/63) modified (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 98(2)(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/2/7) (with [s. 98(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/8))
[^c12037121]: [S. 64](https://www.legislation.gov.uk/ukpga/1991/31/section/64) modified (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 98(2)(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/2/7) (with [s. 98(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/8))
[^c12037151]: [S. 65](https://www.legislation.gov.uk/ukpga/1991/31/section/65) modified (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 98(2)(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/2/7) (with [s. 98(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/8))
[^c12037161]: Words in [s. 65(8)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/8) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 73](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/73)
[^c12037181]: [S. 67](https://www.legislation.gov.uk/ukpga/1991/31/section/67) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037191]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c12037261]: [S. 74](https://www.legislation.gov.uk/ukpga/1991/31/section/74) in force at Royal Assent except s. 74(5) which is retrospective to 5.4.1988 being the commencement of s. 467, [1988 c.1](https://www.legislation.gov.uk/ukpga/1988/1)
[^c12037271]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c12037281]: [1956 c. 54](https://www.legislation.gov.uk/ukpga/1956/54).
[^c12037311]: [S. 77(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/77/2) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037421]: [S. 78(2)(3)(6)(7)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/2/3/6/7) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037441]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/b)
[^c12037451]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(a)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/a)
[^c12037471]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(c)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/c)
[^c12037491]: Words in [s. 78(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/5) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(2)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/2)
[^c12037531]: [1989 c. 29](https://www.legislation.gov.uk/ukpga/1989/29).
[^c12037551]: [S. 81](https://www.legislation.gov.uk/ukpga/1991/31/section/81) repealed (1.5.1995 for the purposes mentioned in Sch. 29 Pt.VIII(16) Note 5 of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII) Note 5
[^c12037561]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12036101]: Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)
[^c12037611]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037631]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037641]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037661]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037681]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037701]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037731]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037741]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037751]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037791]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037801]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037821]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037851]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037861]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037881]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037921]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037951]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037971]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037991]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12038011]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037581]: Chapter II partly in force at 1.12.1988 due to retrospective effect of ss. 95 & 96
[^c12038021]: [S. 103(7)(b)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/103/7/b/c) repealed (22.3.2001 with effect in accordance with [s. 103(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/103/2) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/3/2)
[^c12038041]: [1980 c. 48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c12038051]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12038061]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12038181]: [S. 110(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/110/1) substituted for s. 110(1)-(4) (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 25](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/25) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038191]: [S. 110(5)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/110/5/b) repealed (1.1.1997) (E.W.) by [1996 c. 47](https://www.legislation.gov.uk/ukpga/1996/47), [s. 25(2)](https://www.legislation.gov.uk/ukpga/1996/47/section/25/2), [Sch. 4](https://www.legislation.gov.uk/ukpga/1996/47/schedule/4) (with [ss. 24(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1996/47/section/24/2/4/5)); [S.I. 1996/2974](https://www.legislation.gov.uk/uksi/1996/2974), [art. 2](https://www.legislation.gov.uk/uksi/1996/2974/article/2)
[^c12038201]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c12038221]: Words in [s. 111(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/111/1) substituted (27.7.1999 with effect with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 26](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/26) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038251]: [S. 113(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/113/1) substituted for s. 113(1)-(3) (27.7.1999 with effect in relation to instrumnets executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 27](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/27) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038261]: [1949 c. 47](https://www.legislation.gov.uk/ukpga/1949/47).
[^c12038271]: [1949 c. 15 (N.I.)](https://www.legislation.gov.uk/apni/1949/15)
[^c12038281]: [1895 c. 16](https://www.legislation.gov.uk/ukpga/1895/16).
[^c12038311]: [S. 115](https://www.legislation.gov.uk/ukpga/1991/31/section/115) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) Notes 1, 2 of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2) Notes 1, 2
[^c12038331]: Words in [s. 116(4)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/b) substituted (1.12.2001) by [Financial Services and Markets Act 2000 (c. 8)](https://www.legislation.gov.uk/ukpga/2000/8), [s. 432(1)](https://www.legislation.gov.uk/ukpga/2000/8/section/432/1), [Sch. 20 para. 5(3)](https://www.legislation.gov.uk/ukpga/2000/8/schedule/20/paragraph/5/3); [S.I. 2001/3538](https://www.legislation.gov.uk/uksi/2001/3538), [art. 2(1)](https://www.legislation.gov.uk/uksi/2001/3538/article/2/1)
[^c12038341]: [1973 c. 63](https://www.legislation.gov.uk/ukpga/1973/63).
[^c12038421]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c12038431]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c12038441]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c12038451]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c12038471]: [1976 c. 66](https://www.legislation.gov.uk/ukpga/1976/66).
[^c12038481]: [Sch. 2 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/3) wholly in force; [para. 3](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/3) not in force at Royal Assent see. [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/3/1/2) in force at 1.5.1993 and para. 3(3) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12038491]: [Sch. 2 para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/3/1/2) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038511]: [Sch. 2 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/5) wholly in force; [para. 5](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/5) not in force at Royal Assent see [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [para. 5(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/5/1/3/4) in force at 1.5.1993 and para. 5(2) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12038521]: [Sch. 2 para. 5(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/5/1/3/4) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038561]: [Sch. 2 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/10) repealed (1.9.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 4](https://www.legislation.gov.uk/ukpga/1993/34/section/4), [213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I) Note
[^c12038571]: [Sch. 2 para. 12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/12) repealed (1.5.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. I(2)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/I/2)
[^c12038581]: [Sch. 2 para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/13) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038591]: [Sch. 2 para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/14) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038601]: [Sch. 2 para. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/17) repealed (9.12.1992 for specified purposes and 1.6.1993 otherwise) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 18 Pt. I](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18/part/I) Note 4; [S.I. 1992/3104](https://www.legislation.gov.uk/uksi/1992/3104), [art. 2](https://www.legislation.gov.uk/uksi/1992/3104/article/2); [S.I. 1993/1341](https://www.legislation.gov.uk/uksi/1993/1341), [art. 2](https://www.legislation.gov.uk/uksi/1993/1341/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1993/1341/schedule)
[^c12038651]: [S. 24](https://www.legislation.gov.uk/ukpga/1991/31/section/24) repealed (20.2.1997) by [S.I. 1996/3158](https://www.legislation.gov.uk/uksi/1996/3158)(N.I. 22), art. 85(4), Sch. 13
[^c12038671]: [Sch. 3 Pt. I para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/1) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038681]: [Sch. 3 Pt. I para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/2) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038691]: [Sch. 3 Pt. I para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/3) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038701]: [Sch. 3 Pt. I para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/4) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038731]: [Sch. 3 Pt. I para. 5(1)(a)(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/5/1/a/2/4/5) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038741]: [Sch.3 para. 5(1)(b)(3)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/5/1/b/3) repealed (13.10.1993) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 18 Pt. IV](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18/part/IV); [S.I. 1993/2272](https://www.legislation.gov.uk/uksi/1993/2272), [art. 2](https://www.legislation.gov.uk/uksi/1993/2272/article/2).
[^c12038791]: [Sch. 3 para.6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/6) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038801]: [Sch. 3 para. 7](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/7) repealed (1.9.1994) [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038811]: [Sch. 3 Pt. I para. 8](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/8) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038821]: [Sch. 3 Pt. I para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/9) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038831]: [Sch. 3 Pt. I para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/10) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038841]: [Sch. 3 Pt. I para. 11](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/11) (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038851]: [Sch. 3 Pt. I para. 12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/12) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038861]: [Sch. 3 Pt. I para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/13) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038871]: [sch. 3 Pt. I para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/14) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038881]: [Sch. 3 Pt. I para. 15](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/15) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038891]: [Sch. 3 Pt. I para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/16) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038901]: [Sch. 3 Pt. I para. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/17) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038911]: [Sch. 3 Pt. I para. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/18) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038921]: [Sch. 3 Pt. I para. 19](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/19) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038931]: [Sch. 3 Pt. I para. 20](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/20) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038941]: [Sch. 3 Pt. I para. 21](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/21) repealed (3.5.1994 with effect in relation to licences taken out after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. I(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I/1) Note
[^c12038951]: [Sch. 3 Pt. I para. 22](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/22) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038961]: [Sch. 3 Pt. I para. 23](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/23) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038971]: [Sch. 3 Pt. II](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/II) repealed (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. I](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I) Note(3)
[^c12038991]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12039001]: [1979 c.2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12039011]: [Sch. 6 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/2) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V) Note
[^c12039021]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/5) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V) Note
[^c12039041]: [Sch. 6 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/6) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039051]: [Sch. 7 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/2) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5), Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039061]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/3) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039081]: [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/6) repealed (1.5.1995 with effect in acoordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039091]: [Sch. 7 para. 7(1)(a)(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/7/1/a/2/4/5) repealed (27.7.1993 with application as mentioned in [s. 103(3)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/3/4) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 103(3)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/3/4), [213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039131]: [Sch. 7 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/10) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 55](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/55), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 1 (with Sch. 8 para. 55(2), 57(1))
[^c12039151]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c12039171]: [Sch. 7 para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/14) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039181]: [Sch. 7 para. 15](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/15) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039211]: [Sch. 7 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16) modified (10.8.1995) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992 (S.I. 1992/1655)](https://www.legislation.gov.uk/uksi/1992/1655), [reg. 20A](https://www.legislation.gov.uk/uksi/1992/1655/regulation/20A) (as inserted by [S.I. 1995/1916](https://www.legislation.gov.uk/uksi/1995/1916), [reg. 10](https://www.legislation.gov.uk/uksi/1995/1916/regulation/10))
[^c12039221]: [Sch. 7 para. 16(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/3/4) repealed (with effect in relation to accounting periods beginning after 5.3.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(6) Note](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI)
[^c12039241]: [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) modified (20.3.1997 but with retrospective effect to 1.1.1995) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473)](https://www.legislation.gov.uk/uksi/1997/473), [regs. 1(2)](https://www.legislation.gov.uk/uksi/1997/473/regulation/1/2), [42](https://www.legislation.gov.uk/uksi/1997/473/regulation/42)
[^c12039261]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1991/31/schedule/8) repealed (22.3.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c12039291]: [Sch. 10 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/1) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039321]: [Sch. 10 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/4) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039331]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12039341]: [Sch. 12 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/3) repealed (the repeal coming into force in accordance with Ch. II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12039361]: [Sch. 12 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/4) repealed (the repeal coming into force in accordance with Ch. II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12039381]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/2) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039391]: [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/3) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039401]: [Sch. 13 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/4) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039411]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/14) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12039441]: [1987 c. 51](https://www.legislation.gov.uk/ukpga/1987/51).
[^c12039451]: [Sch. 15 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/2) repealed (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039461]: [Sch. 15 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/5) repealed (31.7.1997 with effect in accordance with [s. 20](https://www.legislation.gov.uk/ukpga/1997/58/section/20) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/4), Note
[^c12039471]: [Sch. 15 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/6) repealed (31.7.1997 with effect in accordance with [s. 20](https://www.legislation.gov.uk/ukpga/1997/58/section/20) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/4), Note
[^c12039481]: [Sch. 15 para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/9) repealed (27.7.1993 with effect in relation to accounting periods ending after the day appointed for the purposes of s. 10 of the Income and Corporation Taxes Act 1988) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039491]: [Sch. 15 para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/13) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4), Note
[^c12039501]: [Sch. 15 para. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/18) repealed (the repeal coming into force in accordance with s. 39(4)(5) of the repealing Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [ss. 39(4)(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/39/4/5), [162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/1) Note
[^c12039511]: [Sch. 15 para. 26](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/26) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4), Note
[^c12039521]: [1963 c. 25](https://www.legislation.gov.uk/ukpga/1963/25).
[^c12039531]: [Sch. 15 para. 28](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/28) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12039571]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039581]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039601]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039611]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039621]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039631]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039641]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039651]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039661]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039671]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039681]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039691]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039701]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039711]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039721]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039731]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039751]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039541]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039781]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039801]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039811]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039821]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039831]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039841]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039851]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039861]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039871]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039761]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039901]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039911]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039921]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039931]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039941]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039951]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039881]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12040001]: [Sch. 19 Pt. IV](https://www.legislation.gov.uk/ukpga/1991/31/schedule/19/part/IV): s. 10 wholly in force (1.10.1991) see [s.10(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/10/3) and [S.I. 1991/2021](https://www.legislation.gov.uk/uksi/1991/2021), [art.2](https://www.legislation.gov.uk/uksi/1991/2021/article/2)
[^c12039991]: [Sch. 19](https://www.legislation.gov.uk/ukpga/1991/31/schedule/19) partly in force at 1.12.1988 due to commencement of Part VI
[^c12039421]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c12039431]: [Sch. 14 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/14/paragraph/10) repealed (19.3.1997; has effect for chargeable periods ending on or after 24.7.1996) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(12)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/12), Note 1
[^c12038981]: [1976 c. 40](https://www.legislation.gov.uk/ukpga/1976/40).
[^key-ac5df83749f23e4f72ffa7d281863a83]: Ss. 39, 40 repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0d2989d2149101b9dbf22b13684ba06b]: [S. 38(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/38/2) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 168(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/168/2), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5a6d3253546da7e9183ed897c222b2f4]: Word in [s. 38(6)](https://www.legislation.gov.uk/ukpga/1991/31/section/38/6) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 168(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/168/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-33dddcacf7ed51edaf4020fbf9a9e2db]: [S. 44](https://www.legislation.gov.uk/ukpga/1991/31/section/44) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-50ba36a64bb17854c9d6d56cc39d0afa]: [S. 69](https://www.legislation.gov.uk/ukpga/1991/31/section/69) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-958744efec99f0f79ebcf009c013dddb]: [Sch. 6 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/3) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-345d6abd782dc723f43ce4d48aaa6b8c]: Words in [Sch. 7 para. 1(a)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/1/a) repealed (with effect for accounting periods beginning on or after 1.1.2003 except those ending before 9.4.2003 in accordance with Sch. 33 para. 8(4), Sch. 43 Pt. 3(12) Note 6 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3)
[^key-41dc121c80f2cade9ffa33ba5f36447d]: [Sch. 7 para. 11](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/11) repealed (with effect for accounting periods beginning on or after 1.1.2003 except those ending before 9.4.2003 in accordance with Sch. 33 para. 8(4), Sch. 43 Pt. 3(12) Note 6 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3)
[^key-02494f9f1caf55c1a41f212240c474ba]: [Sch. 2 para. 21A](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/21A) repealed (15.9.2003) by [Enterprise Act 2002 (repealed) 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-1f4020975b5dd4ccca0ba05439c4612e]: [Sch. 2 para. 22](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/22) repealed (15.9.2003) by [Enterprise Act 2002 (repealed) 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-fc2946dc31e5b7c74708d3713982941e]: [S. 19](https://www.legislation.gov.uk/ukpga/1991/31/section/19) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 5
[^key-4e323653a5865fffb1f86546926fc162]: [S. 20](https://www.legislation.gov.uk/ukpga/1991/31/section/20) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 5
[^key-de367b2e244d1c00f3637893291fff91]: [S. 47](https://www.legislation.gov.uk/ukpga/1991/31/section/47) repealed (with effect for accounting periods beginning on or after 1.4.2004 in accordance with [s. 42](https://www.legislation.gov.uk/ukpga/2004/12/section/42) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2)
[^key-d21a669a69a23585dc417adf02291125]: [S. 120](https://www.legislation.gov.uk/ukpga/1991/31/section/120) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 4
[^key-173561f523b2a66a0fb767bc88015a8e]: [Sch. 7 para. 13(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/13/1) repealed (with effect for accounting periods beginning on or after 1.4.2004 in accordance with [s. 42](https://www.legislation.gov.uk/ukpga/2004/12/section/42) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2)
[^M_F_32a6f069-a738-4421-d729-a0f2de222489]: Words in Sch. 7 para. 16(1) substituted (with effect in relation to accounting periods beginning after 5.3.1997 in accordance with [s. 67(7)](https://www.legislation.gov.uk/ukpga/1997/16/section/67/7) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 67(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/67/6)
[^M_F_9db01e2d-2e23-424f-deda-ba61ea7f24fd]: Words in Sch. 7 para. 16(1) substituted (with effect for accounting periods ending on or after 9.4.2003 in accordance with [Sch. 33 para. 6(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/6/12) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 6(10)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/6/10)
[^key-0331b56bbdb7d71f7d654bc4569207d4]: Words in [Sch. 7 para. 16(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/1) 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)](https://www.legislation.gov.uk/uksi/2004/2310), [art. 1(2)](https://www.legislation.gov.uk/uksi/2004/2310/article/1/2), [Sch. para. 47(2)](https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/47/2)
[^M_F_9b6e4ee4-52d4-4652-bbfc-64effdf20f98]: Words in s. 116(1)(b) substituted (retrospectively) by [Finance Act 2010 (c. 15)](https://www.legislation.gov.uk/ukpga/2010/15), [s. 65](https://www.legislation.gov.uk/ukpga/2010/15/section/65)
[^M_F_35639363-bbbb-4b6d-b535-9f378b23359b]: Words in s. 117(1)(b) substituted (retrospectively) by [Finance Act 2010 (c. 15)](https://www.legislation.gov.uk/ukpga/2010/15), [s. 65](https://www.legislation.gov.uk/ukpga/2010/15/section/65)
[^key-3939ab7eebe51b0e0cd9c90872c8eaf2]: [S. 70](https://www.legislation.gov.uk/ukpga/1991/31/section/70) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3679b64eaa13ee640d0f7eaa04e62ba3]: [Sch. 7 para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/9) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3ec2b04ddcecc25bbf4939f405991393]: [Sch. 7 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16) modified (with effect for accounting periods beginning on or after 1.1.2005) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014)](https://www.legislation.gov.uk/uksi/2005/2014), [regs. 1](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1), [33](https://www.legislation.gov.uk/uksi/2005/2014/regulation/33)
[^key-15d222e4e723eb838376138fcf3c8882]: Words in [Sch. 2 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/1) repealed (24.11.2005) by [Licensing Act 2003 (c. 17)](https://www.legislation.gov.uk/ukpga/2003/17), [s. 201(2)](https://www.legislation.gov.uk/ukpga/2003/17/section/201/2), [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/17/schedule/7); [S.I. 2005/3056](https://www.legislation.gov.uk/uksi/2005/3056), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3056/article/2/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2005/3056/article/4))
[^key-7c8f276ee083a7afb66638b4f23dca01]: [Sch. 2 para. 22A](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/22A) repealed (27.3.2006) by [The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455)](https://www.legislation.gov.uk/nisi/2005/1455), [art. 1(3)](https://www.legislation.gov.uk/nisi/2005/1455/article/1/3), [Sch. 9](https://www.legislation.gov.uk/nisi/2005/1455/schedule/9); [S.R. 2006/21](https://www.legislation.gov.uk/nisr/2006/21), [art. 2](https://www.legislation.gov.uk/nisr/2006/21/article/2) (subject to [S.R. 2006/22](https://www.legislation.gov.uk/nisr/2006/22), [arts. 2-7](https://www.legislation.gov.uk/nisr/2006/22/article/2))
[^key-092f9540b9c6724d6a0798595810bf2a]: [Sch. 2 para. 23](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/23) repealed (27.3.2006) by [The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455)](https://www.legislation.gov.uk/nisi/2005/1455), [art. 1(3)](https://www.legislation.gov.uk/nisi/2005/1455/article/1/3), [Sch. 9](https://www.legislation.gov.uk/nisi/2005/1455/schedule/9); [S.R. 2006/21](https://www.legislation.gov.uk/nisr/2006/21), [art. 2](https://www.legislation.gov.uk/nisr/2006/21/article/2) (subject to [S.R. 2006/22](https://www.legislation.gov.uk/nisr/2006/22), [arts. 2-7](https://www.legislation.gov.uk/nisr/2006/22/article/2))
[^key-c4f9a8c4a7bd64ad8fbe718f6c62ec7b]: [Ss. 34-36](https://www.legislation.gov.uk/ukpga/1991/31/section/34) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-3b6c037f3e947fc85371a9c4da9022ca]: [S. 21](https://www.legislation.gov.uk/ukpga/1991/31/section/21) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1611bee8520a969633f88105c7050e43]: [S. 22](https://www.legislation.gov.uk/ukpga/1991/31/section/22) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-41d1af7694fa7ce00d5e1ade37872266]: [S. 53](https://www.legislation.gov.uk/ukpga/1991/31/section/53) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 286](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/286), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-91b89f9b0f2e8b4c0cc16178d3e9f08e]: [S. 72](https://www.legislation.gov.uk/ukpga/1991/31/section/72) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 287](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/287), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4ef175cd555aea5866430cf9fad572b9]: [S. 118(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/118/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2bc0a26fc5f01809bb9e33cb960100e6]: [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-aaffd29a51716abc580fe4c011956b8d]: [Sch. 11 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-df3f726fee33a34dfb9957a8c9d5ff61]: [Sch. 11 para. 2(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/2/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-11f576869c9735f8f0c5d1c629a1021d]: [Sch. 11 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/3) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4ab8d990dbfea283b430059de547b3ea]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/4) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-dbb879b3fd6c1b4cdc780f9bf42074e2]: [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5f000fd2cd7fa8d2b1b63dd5c966ae85]: [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0bdcdbb379fffcc223991fca747b4969]: Words in [Sch. 7 para. 16(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/2) inserted (with effect for periods of account ending on or after 31.12.2006 (whenever beginning)) by [The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/1031)](https://www.legislation.gov.uk/uksi/2007/1031), [arts. 1](https://www.legislation.gov.uk/uksi/2007/1031/article/1), [14(2)](https://www.legislation.gov.uk/uksi/2007/1031/article/14/2)
[^key-10ac4032c4199a4d2d1daf5545de816a]: [S. 116(4)(aa)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/aa) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 21 para. 7(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/21/paragraph/7/2)
[^key-64eeac3dd5ef84efb8f38cffdb9cc97d]: Words in [s. 116(4)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/b) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 21 para. 7(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/21/paragraph/7/3)
[^key-1d3d3637bd27488127a88e4d92062bfa]: [Sch. 7 para. 4(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/4/1/b) repealed (with effect in accordance with [s. 38](https://www.legislation.gov.uk/ukpga/2007/11/section/38) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-f537f3dd26cb0c58a618bfce2acbbc32]: [Sch. 7 para. 13(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/13/2) repealed (with effect in accordance with Sch. 10 to the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-036f74e378bb354c7607ecc21ce43e20]: Words in [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) inserted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 9 para. 13(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/13/2) (with [Sch. 9 para. 17(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/17/1))
[^key-cded87eb89cdd62bab7d76505e986447]: [Sch. 7 para. 16(8)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/8) inserted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 9 para. 13(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/13/3) (with [Sch. 9 para. 17(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/17/1))
[^key-a4b2b8f03d0e6ba9acdb5aad8f387190]: Words in [Sch. 7 para. 16(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/1) substituted (with effect for periods of account of insurance companies beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 39(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/39/2), [Sch. 8 para. 17](https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/paragraph/17) (with [Sch. 8 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/part/2))
[^key-89f9789be21bc8fc57d7e1e8b0a18efa]: Words in [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) repealed (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 14(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/14/4), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-d05a2895964ead519a00702b10021433]: Words in [Sch. 7 para. 17(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/17/4) substituted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 15(4)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/15/4/a) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-201aea46ce4d5f3c285ac66392ffe25d]: [Sch. 7 para. 17(4A)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/17/4A/5) repealed (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 15(4)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/15/4/b), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-bcf56adc585ccebdb5bf3eb12ab592dd]: [Sch. 15 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/16) repealed (with effect in accordance with [s. 38](https://www.legislation.gov.uk/ukpga/2007/11/section/38) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-b42ad563b1713d426d170dfa22ad696f]: [S. 55](https://www.legislation.gov.uk/ukpga/1991/31/section/55) omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(c)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/c)
[^key-b40320c2b45be4f59fa5fb8861a6aa20]: Words in [s. 64(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/1/a) omitted (with effect in relation to expenditure incurred after 30.6.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/3/a) (with s. 104(10))
[^key-1ad292f695b55d221878d4c270fbd29c]: Words in [s. 64(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/1/a) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/3/b) (with s. 104(10))
[^key-402028e7841684565c11e19d5f61011d]: Words in [s. 64(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/1/b) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(4)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/4/a) (with s. 104(10))
[^key-ef531a43ee76a137bd42925f0c244f00]: Word in [s. 64(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/1/b) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(4)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/4/b) (with s. 104(10))
[^key-98e718f7eb3155da8b920117a80beb4d]: Word in [s. 64(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/2) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/5) (with s. 104(10))
[^key-4d58afda2da5c401369cb1b20e5f51ad]: Word in [s. 64(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/3) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/5) (with s. 104(10))
[^key-ecbdcbd4d1b3d347d4d64c3c5955272a]: Word in [s. 64(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/4) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/5) (with s. 104(10))
[^key-141e6b2cc8ae7da7626816c467a79f96]: Word in [s. 64(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/5) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/5) (with s. 104(10))
[^key-bc2c5abcfa0f7d15515b4250a4a8c1cc]: Words in [s. 65(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/1/a) omitted (with effect in relation to expenditure incurred after 30.6.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(7)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/7/a) (with s. 104(10))
[^key-b92f11623e1bfff5d31d5faa075282b2]: Words in [s. 65(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/1/a) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(7)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/7/b) (with s. 104(10))
[^key-6cb842b614fd892e74d3f1b3a3a2775f]: Words in [s. 65(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/1/b) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(8)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/8) (with s. 104(10))
[^key-2c4e2f8cc287eb518c47335d8e68ec7c]: Word in [s. 65(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/1) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-a4bec7e3a2e2970fe152f0deff8c7c02]: Word in [s. 65(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/4) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-e66b646080093aa897f76b95e09179cc]: Word in [s. 65(6)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/6) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-24908d01610cc887882bdb6376d8fe2e]: Words in [s. 65(7)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/7) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-d191d7a4568e251f0ce517e005bdc169]: Word in [s. 65(8)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/8) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-aa5c68381b30840c935792f4cd3b1db3]: [S. 76(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/76/1) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/17/b)
[^key-7117eb34a58d5e138d2303d1e31fd2a3]: Words in [s. 108(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/a) omitted (with effect in relation to expenditure incurred after 30.6.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/2) (with s. 105(8))
[^key-be3d62d38fe856e1d768d7ef4a0e5bbd]: [S. 108(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/b) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(3)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/3) (with s. 105(8))
[^key-aaf1ae75db61c65b2c0608a948e82905]: Words in [s. 108(1)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/c) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/4) (with s. 105(8))
[^key-0261d0c42aac20b18961725b24f9a7e3]: Words in [s. 108(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/4) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/5) (with s. 105(8))
[^key-38ea0ad9bdff739aa168a7cc7c248bc6]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/5) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(6)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/6) (with s. 105(8))
[^key-1463a3a626fd606b14aea8d218fee9a0]: Words in [s. 108(7)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/7) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(7)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/7) (with s. 105(8))
[^key-703ddd28dac0afa60ea8ed4dccef801b]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/9/paragraph/2) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 18 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/18/paragraph/5/3/a)
[^key-f418ab09941e9379fc1dd88455116af0]: [S. 43](https://www.legislation.gov.uk/ukpga/1991/31/section/43) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-6446a3b630adae03941d63d879152113]: [S. 65(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/5) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 356](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/356) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-74b7cc5f48f43a41cdb4adc5ec2358a3]: [S. 68](https://www.legislation.gov.uk/ukpga/1991/31/section/68) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-e628ef7ab664cad635d5dbbc583b4f61]: [S. 121(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 357](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/357), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-a9abffa48b5176dcd7bf91c5dbd9e750]: [S. 121(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 357](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/357), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-a6637a8048bbe81c1ea9fef3375d28ac]: [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-db0e71a762a9976ffe312c90c6ca94f3]: [Sch. 15 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
#### Protection of the revenues derived from excise duties.
#### Married couple’s allowance.
#### Cessation of approval.
#### Abolition of higher rate relief on certain mortgage interest etc.
#### Employee share schemes: non-discrimination.
### Profit-related pay, share schemes etc.
#### Profit-related pay: increased relief.
#### Employee share schemes: non-discrimination.
#### Cessation of approval.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### Savings-related share option schemes.
#### Deduction of trading losses.
#### Workers in Kuwait or Iraq.
#### Interest on certain debentures.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Profit sharing schemes.
#### Profit sharing schemes.
#### Personal equity plans.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Capital element in annuities.
#### Definition of “normal commercial loan”.
#### Sharing of transmission facilities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Abandonment guarantees.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### PRT: proceedings for penalties.
#### Stamp duty abolished in certain cases.
#### Certification of instruments for stamp duty purposes.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Trading funds.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Approved share option schemes: price at which shares may be acquired.
#### Costs of establishing share option or profit sharing schemes: relief.
### Foreign earnings
#### Investor protection schemes.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Sharing of transmission facilities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Insurance companies and friendly societies
#### Restriction of expenditure relief by reference to payments under abandonment guarantees.
#### Abandonment guarantees.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### PRT: proceedings for penalties.
#### Certification of instruments for stamp duty purposes.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Trading funds.
#### National savings: date of issue of repayment warrants etc.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 115 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Charge and rates of income tax for 1991-92.
#### Cessation of approval.
#### Cessation of approval.
#### Approved share option schemes: price at which shares may be acquired.
#### Costs of establishing employee share ownership trusts: relief.
#### Assimilation of basic life assurance business and general annuity business.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Deduction of trading losses.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Abolition of CRT: consequential amendment.
#### Definition of “normal commercial loan”.
#### Interest on certain debentures.
#### Certificates of non-liability to tax.
#### Abandonment guarantees.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### PRT: proceedings for penalties.
#### Stamp duty reduced in certain cases.
#### Acquisition under statute: exempt property.
#### Trading funds.
#### Pools payments to support games etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Costs of establishing share option or profit sharing schemes: relief.
#### Investor protection schemes.
#### Assimilation of basic life assurance business and general annuity business.
### Building societies
### Securities
#### Abolition of CRT: consequential amendment.
### Capital allowances
### Oil industry
#### Abandonment guarantees.
#### Audit powers in relation to non-residents.
#### Capital element in annuities.
#### Definition of “normal commercial loan”.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### PRT: proceedings for penalties.
#### PRT: proceedings for penalties.
#### Stamp duty abolished in certain cases.
#### Certification of instruments for stamp duty purposes.
#### National savings: date of issue of repayment warrants etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Abolition of higher rate relief on certain mortgage interest etc.
#### Savings-related share option schemes.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Gifts to educational establishments.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Capital element in annuities.
#### Definition of “normal commercial loan”.
#### Interest on certain debentures.
#### Certificates of non-liability to tax.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Stamp duty reduced in certain cases.
#### Acquisition under statute: exempt property.
#### Trading funds.
#### Pools payments to support games etc.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Miscellaneous
#### Personal equity plans.
#### Deduction of trading losses.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Audit powers in relation to non-residents.
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Stamp duty abolished in certain cases.
#### Trading funds.
#### Interest on certain debentures.
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### CHAPTER II — CAPITAL GAINS
### Settlements
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Private residence
### Miscellaneous
## Part III — OIL TAXATION
#### Abandonment guarantees.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### PRT: proceedings for penalties.
## Part IV — STAMP DUTY AND STAMP DUTY RESERVE TAX
#### Stamp duty abolished in certain cases.
#### Certification of instruments for stamp duty purposes.
#### Northern Ireland bank notes: duty abolished.
#### National savings: date of issue of repayment warrants etc.
#### National savings: date of issue of repayment warrants etc.
### The Alcoholic Liquor Duties Act 1979 (c.4)
### The Bankruptcy (Scotland) Act 1985 (c.66)
### The Insolvency Act 1986 (c.45)
##### 21A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 22A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## . . .
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
After Schedule 19AA to the Taxes Act 1988 there shall be inserted—
These repeals have effect in accordance with section 7 of this Act.
##### 1
The repeals in section 4 of each of the Vehicles (Excise) Act 1971 ( “the 1971 Act) and the Vehicles (Excise) Act (Northern Ireland) 1972 ( “the 1972 Act) are deemed to have come into force on 20th March 1991.
##### 2
The repeals of section 7(4) of each of the 1971 Act and the 1972 Act come into force on 1st October 1991.
##### 3
The repeals of section 38(4) of, and Schedule 6 to, the 1971 Act, section 35(4) of, and Schedule 7 to, the 1972 Act and sections 5(6) and 6(7) of the Finance Act 1982, so far as relating to the application of those provisions for the purpose of section 4(1)(g) of either the 1971 Act or the 1972 Act, are deemed to have come into force on 20th March 1991.
##### 4
The repeal in Schedule 2 to the Finance Act 1985, and the repeals mentioned in note 3 above so far as relating to the application of the repealed provisions for the purpose of any provision of the 1971 Act or the 1972 Act other than section 4(1)(g), have effect in relation to licences taken out after 20th March 1991.
These repeals have effect in accordance with section 10 of this Act.
##### 1
The repeal of section 78(4) of the Taxes Management Act 1970 and the repeal in Schedule 29 to the Income and Corporation Taxes Act 1988 have effect in accordance with section 81 of this Act.
##### 2
The repeal in section 86 of the Taxes Management Act 1970 has effect in accordance with paragraph 1(2) of Schedule 15 to this Act.
##### 3
The repeals in sections 76, 432A, 436, 437, 446, 447, 448 and 474 of, and Schedule 28 to, the Income and Corporation Taxes Act 1988 and in Schedules 6 and 7 to the Finance Act 1990 have effect for accounting periods beginning on or after 1st January 1992.
##### 4
The following repeals have effect in relation to losses incurred in accounting periods ending on or after 1st April 1991—
- (a) the repeals in sections 114, 243, 343, 393, 518 and 843 of, the repeals in Schedules 5 and 30 to, and the repeal of section 394 of, the Income and Corporation Taxes Act 1988;
- (b) the repeal in Schedule 1 to the Capital Allowances Act 1990;
- (c) the repeal of section 61 of, and the repeal in Schedule 14 to, the Finance Act 1990.
##### 5
The repeals of section 339A of the Income and Corporation Taxes Act 1988 and section 27(1) and (3) of the Finance Act 1990 have effect in relation to accounting periods beginning on or after 19th March 1991.
##### 6
The following repeals have effect for the year 1991-92 and subsequent years of assessment—
- (a) the repeals of sections 354(3) and 726 of the Income and Corporation Taxes Act 1988;
- (b) the repeals in sections 367(1) and 737(2) of, and in Schedule 7 to, that Act;
- (c) the repeal of section 63 of the Finance Act 1989.
##### 7
The repeals in section 465 of, and Schedule 15 to, the Income and Corporation Taxes Act 1988 apply in relation to policies issued in pursuance of contracts made on or after the day on which this Act is passed.
##### 8
The repeal of section 590(5) and (6) of the Income and Corporation Taxes Act 1988 has effect in accordance with section 36 of this Act.
##### 9
The repeals of sections 737(4) and 738(2) of the Income and Corporation Taxes Act 1988 have effect in accordance with section 58 of this Act.
##### 10
The repeal of section 62(2) of the Finance Act 1989 has effect in accordance with section 40 of this Act.
##### 11
The repeals in sections 2(1), 3(3) and 26(1) of the Capital Allowances Act 1990 have effect in relation to any chargeable period or its basis period ending on or after 6th April 1990.
##### 12
The repeal of section 25(2)(h) of the Finance Act 1990 has effect in relation to gifts made on or after 19th March 1991.
##### 1
The repeals in sections 342 and 342A of the Income and Corporation Taxes Act 1970 and Schedule 17 to the Housing Act 1988 are deemed to have come into force on 1st December 1988.
##### 2
The repeals of section 80(2) of the Finance Act 1980 and section 63(3) of the Finance Act 1984 have effect in relation to disposals on or after 19th March 1991.
##### 3
The repeal in section 64 of the Finance Act 1984 has effect in accordance with section 98 of this Act.
##### 4
The remaining repeals (other than the repeal in Schedule 9 to the Finance Act 1988) have effect in accordance with section 92 of this Act.
These repeals have effect in accordance with section 115 of this Act.
## Editorial notes
[^c12035521]: [S. 1](https://www.legislation.gov.uk/ukpga/1991/31/section/1) in force at 6 p.m. 19.03.1991: see [s. 1(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/1/5).
[^c12035531]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c12035541]: [S. 2](https://www.legislation.gov.uk/ukpga/1991/31/section/2) in force at 6 p.m. 19.03.1991: see [s. 2(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/2/2).
[^c12035551]: [1979 c. 7](https://www.legislation.gov.uk/ukpga/1979/7).
[^c12035561]: [S. 3](https://www.legislation.gov.uk/ukpga/1991/31/section/3) in force at 6 p.m. 19.03.1991: see [s. 3(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/3/5).
[^c12035571]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c12035671]: [S. 4(1)-(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/4/1)(5)(6) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035701]: [S. 4(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/4/4) repealed (27.7.1993 with effect in relation to licences taken out after 16.3.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I).
[^c12035731]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c12035741]: [S. 6](https://www.legislation.gov.uk/ukpga/1991/31/section/6) repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by [1997 c. 19](https://www.legislation.gov.uk/ukpga/1997/19), [s. 113](https://www.legislation.gov.uk/ukpga/1997/19/section/113), [Sch. 18 Pt. II](https://www.legislation.gov.uk/ukpga/1997/19/schedule/18/part/II) Note 2
[^c12035751]: [S. 7](https://www.legislation.gov.uk/ukpga/1991/31/section/7) wholly in force; [s. 7](https://www.legislation.gov.uk/ukpga/1991/31/section/7) not in force at Royal Assent see [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [s. 7(2)(3)(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/2/3/5) in force at 1.5.1993 and s. 7(1)(4)(6)(7) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12035761]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c12035771]: [S. 7(2)(3)(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/2/3/5) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12035791]: [S. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5) power fully exercised (26.4.1993): 1.5.1993 appointed day for s. 7(2)(3)(5) and 1.6.1993 appointed day for s. 7(1)(4)(6)(7) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152).
[^c12035811]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c12035881]: [S. 8](https://www.legislation.gov.uk/ukpga/1991/31/section/8) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035891]: [S. 9](https://www.legislation.gov.uk/ukpga/1991/31/section/9) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035961]: [S. 10](https://www.legislation.gov.uk/ukpga/1991/31/section/10) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035971]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12035991]: [S. 13](https://www.legislation.gov.uk/ukpga/1991/31/section/13) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036001]: [S. 14](https://www.legislation.gov.uk/ukpga/1991/31/section/14) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036021]: [S. 15](https://www.legislation.gov.uk/ukpga/1991/31/section/15) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036031]: [S. 16](https://www.legislation.gov.uk/ukpga/1991/31/section/16) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036051]: [S. 17](https://www.legislation.gov.uk/ukpga/1991/31/section/17) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036061]: [S. 18](https://www.legislation.gov.uk/ukpga/1991/31/section/18) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036111]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c12036141]: [S. 27(1)-(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/27/1)(7) repealed (3.5.1994 with effect in accordance with [s. 81(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/81/6) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 81(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/81/6), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/2) Note
[^c12036201]: [S. 30](https://www.legislation.gov.uk/ukpga/1991/31/section/30) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(9) Note of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(9)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/9) Note
[^c12036211]: [S. 31](https://www.legislation.gov.uk/ukpga/1991/31/section/31) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/5) Note
[^c12036441]: [S. 32](https://www.legislation.gov.uk/ukpga/1991/31/section/32) repealed (27.7.1999 with effect on 1.9.2000) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 59(2)(3)(b)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/2/3/b), [Sch. 20 Pt. III(15)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/15) Note; [S.I. 2000/2004](https://www.legislation.gov.uk/uksi/2000/2004), [art. 2](https://www.legislation.gov.uk/uksi/2000/2004/article/2)
[^c12036451]: [S. 32(1)(ca)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/1/ca) substituted (29.4.1996 with effect in relation to payments made on or after 6.5.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 144(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/144/1/2/4)
[^c12036461]: [S. 32(1)(ca)(cb)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/1/ca/cb) inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 84(1)(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/84/1/4)
[^c12036471]: [S. 32(2)(2A)(2B)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/2/2A/2B) substituted for s. 32(2) (27.7.1999 with effect as mentioned in [s. 59(3)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/3/a) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 59(1)(3)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/1/3/a)
[^c12036501]: [S. 32(5)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/5/b) excluded (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 129(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/129/2)
[^c12036511]: Words in [s. 32(5)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/5/b) inserted (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 129(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/129/2)
[^c12036521]: [S. 32(10)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/10) substituted (29.4.1996 with effect in relation to payments made on or after 6.5.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 144(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/144/1/3/4)
[^c12036531]: [S. 32(10)(a)(i)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/10/a/i) substituted (1.10.1997) by [1997 c. 44](https://www.legislation.gov.uk/ukpga/1997/44), [s. 57(1)](https://www.legislation.gov.uk/ukpga/1997/44/section/57/1), [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1997/44/schedule/7/paragraph/6) (with transitional provisions in [S.I. 1997/1468](https://www.legislation.gov.uk/uksi/1997/1468), [arts. 2(3)](https://www.legislation.gov.uk/uksi/1997/1468/article/2/3), [4(2)](https://www.legislation.gov.uk/uksi/1997/1468/article/4/2), [Sch. 1 Pt. III](https://www.legislation.gov.uk/uksi/1997/1468/schedule/1/part/III)) (which amending para. 6 was repealed (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III) Note)
[^c12036541]: Words in [s. 32(10)(a)(ii)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/10/a/ii) substituted (1.4.1997) by [1996 c. 43](https://www.legislation.gov.uk/ukpga/1996/43), [s. 36](https://www.legislation.gov.uk/ukpga/1996/43/section/36), [Sch. 5 para. 7](https://www.legislation.gov.uk/ukpga/1996/43/schedule/5/paragraph/7); [S.I. 1997/365](https://www.legislation.gov.uk/uksi/1997/365), [art. 2](https://www.legislation.gov.uk/uksi/1997/365/article/2)
[^c12036551]: [S. 32(11)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/11) inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 84(3)(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/84/3/4)
[^c12036711]: [S. 33](https://www.legislation.gov.uk/ukpga/1991/31/section/33) repealed (27.7.1999 with effect on 1.9.2000) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 59(3)(b)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/3/b), [139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(15)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/15) Note; [S.I. 2000/2004](https://www.legislation.gov.uk/uksi/2000/2004), [art. 2](https://www.legislation.gov.uk/uksi/2000/2004/article/2)
[^c12036721]: [S. 33(1)(aa)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/1/aa) inserted (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 129(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/129/4)
[^c12036731]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12036741]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12036751]: [S. 33(3)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/a) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/a)
[^c12036761]: Words in [s. 33(3)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/b) inserted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/b)
[^c12036771]: Words in [s. 33(3)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/c) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(c)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/c)
[^c12036781]: Words following s. 33(3)(d) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(d)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/d)
[^c12036791]: [S. 33(3A)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3A) inserted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/3)
[^c12036801]: [S. 33(3A)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3A) modified (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 17(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17/3)
[^c12036811]: [S. 33(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/4): reference to section 257B(2) repealed (16.7.1992 with application in relation to tax for the year 1993-94 and subsequent years of assessment) by [Finance (No. 2) Act 1992 (c. 48, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1992/48), [ss. 20](https://www.legislation.gov.uk/ukpga/1992/48/section/20), [82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 5 para. 10](https://www.legislation.gov.uk/ukpga/1992/48/schedule/5/paragraph/10), [Sch. 18 Part VII(1)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18).
[^c12036831]: [S. 37](https://www.legislation.gov.uk/ukpga/1991/31/section/37) repealed (19.3.1997 in accordance with Sch. 18 Pt. VI(3) Note 1 of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 61(2)(3)](https://www.legislation.gov.uk/ukpga/1997/16/section/61/2/3), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/3) Notes 1, 2
[^c12036871]: [S. 45](https://www.legislation.gov.uk/ukpga/1991/31/section/45) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(11) Note) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 63](https://www.legislation.gov.uk/ukpga/1998/36/section/63), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(11)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/11) Note (with Sch. 18 para. 6(3))
[^c12036931]: [S. 49](https://www.legislation.gov.uk/ukpga/1991/31/section/49) repealed (22.3.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c12036941]: [S. 52(2)(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/52/2/3) repealed (the repeal coming into force in accordance with the provisions of Ch. II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12036981]: [S. 56](https://www.legislation.gov.uk/ukpga/1991/31/section/56) repealed (with effect where, for the purposes of [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 731(2)](https://www.legislation.gov.uk/ukpga/1988/1/section/731/2), the interest receivable by the first buyer is paid on or after 2.7.1997) by [Finance (No. 2) Act 1997 (c. 58)](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 26](https://www.legislation.gov.uk/ukpga/1997/58/section/26), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II) Note; and s. 56, in so far as it is still in force, repealed (with effect in relation to cases where the purchase by the first buyer (within the meaning of [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 731(2)](https://www.legislation.gov.uk/ukpga/1988/1/section/731/2)) is made on or after 1.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(c)(6)-(8)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/c/6)
[^c12037011]: [S. 57](https://www.legislation.gov.uk/ukpga/1991/31/section/57) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12037021]: [S. 58](https://www.legislation.gov.uk/ukpga/1991/31/section/58): s. 58 came into force at Royal Assent (25.7.1991) with effect as mentioned in s. 58(3) in relation to payments made on or after such day or days as the Treasury may specify: 26.2.1992 appointed for specified provisions and purposes by [S.I. 1992/173](https://www.legislation.gov.uk/uksi/1992/173), [reg. 2](https://www.legislation.gov.uk/uksi/1992/173/regulation/2). 30.6.1992 appointed for specified provisions and purposes by [S.I. 1992/1346](https://www.legislation.gov.uk/uksi/1992/1346), [regs. 2-4](https://www.legislation.gov.uk/uksi/1992/1346/regulation/2). 22.4.1993 appointed for specified provisions and purposes by [S.I. 1993/933](https://www.legislation.gov.uk/uksi/1993/933), [regs. 2-4](https://www.legislation.gov.uk/uksi/1993/933/regulation/2).
[^c12037031]: [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (4.2.1992): 26.2.1992 appointed day for specified provisions and purposes by [S.I. 1992/173](https://www.legislation.gov.uk/uksi/1992/173) [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (5.6.1992): 30.6.1992 appointed day for specified provisions and purposes by [S.I. 1992/1346](https://www.legislation.gov.uk/uksi/1992/1346) [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (21.4.1993): 22.4.1993 appointed day for specified provisions and purposes by [S.I. 1993/933](https://www.legislation.gov.uk/uksi/1993/933).
[^c12037051]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12037061]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12037081]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12037091]: [S. 62](https://www.legislation.gov.uk/ukpga/1991/31/section/62) modified (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 98(2)(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/2/7) (with [s. 98(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/8))
[^c12037101]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c12037111]: [S. 63](https://www.legislation.gov.uk/ukpga/1991/31/section/63) modified (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 98(2)(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/2/7) (with [s. 98(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/8))
[^c12037121]: [S. 64](https://www.legislation.gov.uk/ukpga/1991/31/section/64) modified (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 98(2)(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/2/7) (with [s. 98(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/8))
[^c12037151]: [S. 65](https://www.legislation.gov.uk/ukpga/1991/31/section/65) modified (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 98(2)(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/2/7) (with [s. 98(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/98/8))
[^c12037161]: Words in [s. 65(8)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/8) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 73](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/73)
[^c12037181]: [S. 67](https://www.legislation.gov.uk/ukpga/1991/31/section/67) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037191]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c12037261]: [S. 74](https://www.legislation.gov.uk/ukpga/1991/31/section/74) in force at Royal Assent except s. 74(5) which is retrospective to 5.4.1988 being the commencement of s. 467, [1988 c.1](https://www.legislation.gov.uk/ukpga/1988/1)
[^c12037271]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c12037281]: [1956 c. 54](https://www.legislation.gov.uk/ukpga/1956/54).
[^c12037311]: [S. 77(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/77/2) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037421]: [S. 78(2)(3)(6)(7)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/2/3/6/7) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037441]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/b)
[^c12037451]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(a)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/a)
[^c12037471]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(c)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/c)
[^c12037491]: Words in [s. 78(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/5) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(2)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/2)
[^c12037531]: [1989 c. 29](https://www.legislation.gov.uk/ukpga/1989/29).
[^c12037551]: [S. 81](https://www.legislation.gov.uk/ukpga/1991/31/section/81) repealed (1.5.1995 for the purposes mentioned in Sch. 29 Pt.VIII(16) Note 5 of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII) Note 5
[^c12037561]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12036101]: Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)
[^c12037611]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037631]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037641]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037661]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037681]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037701]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037731]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037741]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037751]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037791]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037801]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037821]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037851]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037861]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037881]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037921]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037951]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037971]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037991]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12038011]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037581]: Chapter II partly in force at 1.12.1988 due to retrospective effect of ss. 95 & 96
[^c12038021]: [S. 103(7)(b)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/103/7/b/c) repealed (22.3.2001 with effect in accordance with [s. 103(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/103/2) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/3/2)
[^c12038041]: [1980 c. 48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c12038051]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12038061]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12038181]: [S. 110(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/110/1) substituted for s. 110(1)-(4) (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 25](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/25) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038191]: [S. 110(5)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/110/5/b) repealed (1.1.1997) (E.W.) by [1996 c. 47](https://www.legislation.gov.uk/ukpga/1996/47), [s. 25(2)](https://www.legislation.gov.uk/ukpga/1996/47/section/25/2), [Sch. 4](https://www.legislation.gov.uk/ukpga/1996/47/schedule/4) (with [ss. 24(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1996/47/section/24/2/4/5)); [S.I. 1996/2974](https://www.legislation.gov.uk/uksi/1996/2974), [art. 2](https://www.legislation.gov.uk/uksi/1996/2974/article/2)
[^c12038201]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c12038221]: Words in [s. 111(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/111/1) substituted (27.7.1999 with effect with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 26](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/26) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038251]: [S. 113(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/113/1) substituted for s. 113(1)-(3) (27.7.1999 with effect in relation to instrumnets executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 27](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/27) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038261]: [1949 c. 47](https://www.legislation.gov.uk/ukpga/1949/47).
[^c12038271]: [1949 c. 15 (N.I.)](https://www.legislation.gov.uk/apni/1949/15)
[^c12038281]: [1895 c. 16](https://www.legislation.gov.uk/ukpga/1895/16).
[^c12038311]: [S. 115](https://www.legislation.gov.uk/ukpga/1991/31/section/115) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) Notes 1, 2 of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2) Notes 1, 2
[^c12038331]: Words in [s. 116(4)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/b) substituted (1.12.2001) by [Financial Services and Markets Act 2000 (c. 8)](https://www.legislation.gov.uk/ukpga/2000/8), [s. 432(1)](https://www.legislation.gov.uk/ukpga/2000/8/section/432/1), [Sch. 20 para. 5(3)](https://www.legislation.gov.uk/ukpga/2000/8/schedule/20/paragraph/5/3); [S.I. 2001/3538](https://www.legislation.gov.uk/uksi/2001/3538), [art. 2(1)](https://www.legislation.gov.uk/uksi/2001/3538/article/2/1)
[^c12038341]: [1973 c. 63](https://www.legislation.gov.uk/ukpga/1973/63).
[^c12038411]: Words in [s. 121(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/2) substituted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 46(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/46/3), [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1998/36/schedule/7/paragraph/6)
[^c12038421]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c12038431]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c12038441]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c12038451]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c12038471]: [1976 c. 66](https://www.legislation.gov.uk/ukpga/1976/66).
[^c12038481]: [Sch. 2 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/3) wholly in force; [para. 3](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/3) not in force at Royal Assent see. [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/3/1/2) in force at 1.5.1993 and para. 3(3) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12038491]: [Sch. 2 para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/3/1/2) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038511]: [Sch. 2 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/5) wholly in force; [para. 5](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/5) not in force at Royal Assent see [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [para. 5(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/5/1/3/4) in force at 1.5.1993 and para. 5(2) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12038521]: [Sch. 2 para. 5(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/5/1/3/4) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038561]: [Sch. 2 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/10) repealed (1.9.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 4](https://www.legislation.gov.uk/ukpga/1993/34/section/4), [213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I) Note
[^c12038571]: [Sch. 2 para. 12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/12) repealed (1.5.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. I(2)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/I/2)
[^c12038581]: [Sch. 2 para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/13) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038591]: [Sch. 2 para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/14) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038601]: [Sch. 2 para. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/17) repealed (9.12.1992 for specified purposes and 1.6.1993 otherwise) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 18 Pt. I](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18/part/I) Note 4; [S.I. 1992/3104](https://www.legislation.gov.uk/uksi/1992/3104), [art. 2](https://www.legislation.gov.uk/uksi/1992/3104/article/2); [S.I. 1993/1341](https://www.legislation.gov.uk/uksi/1993/1341), [art. 2](https://www.legislation.gov.uk/uksi/1993/1341/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1993/1341/schedule)
[^c12038651]: [S. 24](https://www.legislation.gov.uk/ukpga/1991/31/section/24) repealed (20.2.1997) by [S.I. 1996/3158](https://www.legislation.gov.uk/uksi/1996/3158)(N.I. 22), art. 85(4), Sch. 13
[^c12038671]: [Sch. 3 Pt. I para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/1) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038681]: [Sch. 3 Pt. I para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/2) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038691]: [Sch. 3 Pt. I para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/3) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038701]: [Sch. 3 Pt. I para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/4) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038731]: [Sch. 3 Pt. I para. 5(1)(a)(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/5/1/a/2/4/5) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038741]: [Sch.3 para. 5(1)(b)(3)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/5/1/b/3) repealed (13.10.1993) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 18 Pt. IV](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18/part/IV); [S.I. 1993/2272](https://www.legislation.gov.uk/uksi/1993/2272), [art. 2](https://www.legislation.gov.uk/uksi/1993/2272/article/2).
[^c12038791]: [Sch. 3 para.6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/6) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038801]: [Sch. 3 para. 7](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/7) repealed (1.9.1994) [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038811]: [Sch. 3 Pt. I para. 8](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/8) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038821]: [Sch. 3 Pt. I para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/9) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038831]: [Sch. 3 Pt. I para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/10) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038841]: [Sch. 3 Pt. I para. 11](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/11) (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038851]: [Sch. 3 Pt. I para. 12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/12) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038861]: [Sch. 3 Pt. I para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/13) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038871]: [sch. 3 Pt. I para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/14) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038881]: [Sch. 3 Pt. I para. 15](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/15) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038891]: [Sch. 3 Pt. I para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/16) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038901]: [Sch. 3 Pt. I para. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/17) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038911]: [Sch. 3 Pt. I para. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/18) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038921]: [Sch. 3 Pt. I para. 19](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/19) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038931]: [Sch. 3 Pt. I para. 20](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/20) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038941]: [Sch. 3 Pt. I para. 21](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/21) repealed (3.5.1994 with effect in relation to licences taken out after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. I(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I/1) Note
[^c12038951]: [Sch. 3 Pt. I para. 22](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/22) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038961]: [Sch. 3 Pt. I para. 23](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/23) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038971]: [Sch. 3 Pt. II](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/II) repealed (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. I](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I) Note(3)
[^c12038991]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12039001]: [1979 c.2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12039011]: [Sch. 6 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/2) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V) Note
[^c12039021]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/5) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V) Note
[^c12039041]: [Sch. 6 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/6) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039051]: [Sch. 7 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/2) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5), Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039061]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/3) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039081]: [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/6) repealed (1.5.1995 with effect in acoordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039091]: [Sch. 7 para. 7(1)(a)(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/7/1/a/2/4/5) repealed (27.7.1993 with application as mentioned in [s. 103(3)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/3/4) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 103(3)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/3/4), [213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039131]: [Sch. 7 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/10) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 55](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/55), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 1 (with Sch. 8 para. 55(2), 57(1))
[^c12039151]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c12039171]: [Sch. 7 para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/14) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039181]: [Sch. 7 para. 15](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/15) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039211]: [Sch. 7 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16) modified (10.8.1995) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992 (S.I. 1992/1655)](https://www.legislation.gov.uk/uksi/1992/1655), [reg. 20A](https://www.legislation.gov.uk/uksi/1992/1655/regulation/20A) (as inserted by [S.I. 1995/1916](https://www.legislation.gov.uk/uksi/1995/1916), [reg. 10](https://www.legislation.gov.uk/uksi/1995/1916/regulation/10))
[^c12039221]: [Sch. 7 para. 16(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/3/4) repealed (with effect in relation to accounting periods beginning after 5.3.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(6) Note](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI)
[^c12039241]: [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) modified (20.3.1997 but with retrospective effect to 1.1.1995) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473)](https://www.legislation.gov.uk/uksi/1997/473), [regs. 1(2)](https://www.legislation.gov.uk/uksi/1997/473/regulation/1/2), [42](https://www.legislation.gov.uk/uksi/1997/473/regulation/42)
[^c12039261]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1991/31/schedule/8) repealed (22.3.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c12039291]: [Sch. 10 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/1) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039321]: [Sch. 10 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/4) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039331]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12039341]: [Sch. 12 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/3) repealed (the repeal coming into force in accordance with Ch. II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12039361]: [Sch. 12 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/4) repealed (the repeal coming into force in accordance with Ch. II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12039381]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/2) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039391]: [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/3) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039401]: [Sch. 13 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/4) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039411]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/14) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12039441]: [1987 c. 51](https://www.legislation.gov.uk/ukpga/1987/51).
[^c12039451]: [Sch. 15 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/2) repealed (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039461]: [Sch. 15 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/5) repealed (31.7.1997 with effect in accordance with [s. 20](https://www.legislation.gov.uk/ukpga/1997/58/section/20) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/4), Note
[^c12039471]: [Sch. 15 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/6) repealed (31.7.1997 with effect in accordance with [s. 20](https://www.legislation.gov.uk/ukpga/1997/58/section/20) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/4), Note
[^c12039481]: [Sch. 15 para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/9) repealed (27.7.1993 with effect in relation to accounting periods ending after the day appointed for the purposes of s. 10 of the Income and Corporation Taxes Act 1988) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039491]: [Sch. 15 para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/13) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4), Note
[^c12039501]: [Sch. 15 para. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/18) repealed (the repeal coming into force in accordance with s. 39(4)(5) of the repealing Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [ss. 39(4)(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/39/4/5), [162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/1) Note
[^c12039511]: [Sch. 15 para. 26](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/26) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4), Note
[^c12039521]: [1963 c. 25](https://www.legislation.gov.uk/ukpga/1963/25).
[^c12039531]: [Sch. 15 para. 28](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/28) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12039571]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039581]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039601]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039611]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039621]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039631]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039641]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039651]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039661]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039671]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039681]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039691]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039701]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039711]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039721]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039731]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039751]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039541]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039781]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039801]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039811]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039821]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039831]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039841]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039851]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039861]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039871]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039761]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039901]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039911]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039921]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039931]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039941]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039951]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039881]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12040001]: [Sch. 19 Pt. IV](https://www.legislation.gov.uk/ukpga/1991/31/schedule/19/part/IV): s. 10 wholly in force (1.10.1991) see [s.10(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/10/3) and [S.I. 1991/2021](https://www.legislation.gov.uk/uksi/1991/2021), [art.2](https://www.legislation.gov.uk/uksi/1991/2021/article/2)
[^c12039991]: [Sch. 19](https://www.legislation.gov.uk/ukpga/1991/31/schedule/19) partly in force at 1.12.1988 due to commencement of Part VI
[^c12039421]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c12039431]: [Sch. 14 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/14/paragraph/10) repealed (19.3.1997; has effect for chargeable periods ending on or after 24.7.1996) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(12)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/12), Note 1
[^c12038981]: [1976 c. 40](https://www.legislation.gov.uk/ukpga/1976/40).
[^key-ac5df83749f23e4f72ffa7d281863a83]: Ss. 39, 40 repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0d2989d2149101b9dbf22b13684ba06b]: [S. 38(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/38/2) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 168(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/168/2), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5a6d3253546da7e9183ed897c222b2f4]: Word in [s. 38(6)](https://www.legislation.gov.uk/ukpga/1991/31/section/38/6) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 168(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/168/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-33dddcacf7ed51edaf4020fbf9a9e2db]: [S. 44](https://www.legislation.gov.uk/ukpga/1991/31/section/44) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-50ba36a64bb17854c9d6d56cc39d0afa]: [S. 69](https://www.legislation.gov.uk/ukpga/1991/31/section/69) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-958744efec99f0f79ebcf009c013dddb]: [Sch. 6 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/3) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-345d6abd782dc723f43ce4d48aaa6b8c]: Words in [Sch. 7 para. 1(a)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/1/a) repealed (with effect for accounting periods beginning on or after 1.1.2003 except those ending before 9.4.2003 in accordance with Sch. 33 para. 8(4), Sch. 43 Pt. 3(12) Note 6 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3)
[^key-41dc121c80f2cade9ffa33ba5f36447d]: [Sch. 7 para. 11](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/11) repealed (with effect for accounting periods beginning on or after 1.1.2003 except those ending before 9.4.2003 in accordance with Sch. 33 para. 8(4), Sch. 43 Pt. 3(12) Note 6 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3)
[^key-02494f9f1caf55c1a41f212240c474ba]: [Sch. 2 para. 21A](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/21A) repealed (15.9.2003) by [Enterprise Act 2002 (repealed) 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-1f4020975b5dd4ccca0ba05439c4612e]: [Sch. 2 para. 22](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/22) repealed (15.9.2003) by [Enterprise Act 2002 (repealed) 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-fc2946dc31e5b7c74708d3713982941e]: [S. 19](https://www.legislation.gov.uk/ukpga/1991/31/section/19) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 5
[^key-4e323653a5865fffb1f86546926fc162]: [S. 20](https://www.legislation.gov.uk/ukpga/1991/31/section/20) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 5
[^key-de367b2e244d1c00f3637893291fff91]: [S. 47](https://www.legislation.gov.uk/ukpga/1991/31/section/47) repealed (with effect for accounting periods beginning on or after 1.4.2004 in accordance with [s. 42](https://www.legislation.gov.uk/ukpga/2004/12/section/42) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2)
[^key-d21a669a69a23585dc417adf02291125]: [S. 120](https://www.legislation.gov.uk/ukpga/1991/31/section/120) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 4
[^key-173561f523b2a66a0fb767bc88015a8e]: [Sch. 7 para. 13(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/13/1) repealed (with effect for accounting periods beginning on or after 1.4.2004 in accordance with [s. 42](https://www.legislation.gov.uk/ukpga/2004/12/section/42) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2)
[^M_F_32a6f069-a738-4421-d729-a0f2de222489]: Words in Sch. 7 para. 16(1) substituted (with effect in relation to accounting periods beginning after 5.3.1997 in accordance with [s. 67(7)](https://www.legislation.gov.uk/ukpga/1997/16/section/67/7) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 67(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/67/6)
[^M_F_9db01e2d-2e23-424f-deda-ba61ea7f24fd]: Words in Sch. 7 para. 16(1) substituted (with effect for accounting periods ending on or after 9.4.2003 in accordance with [Sch. 33 para. 6(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/6/12) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 6(10)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/6/10)
[^key-0331b56bbdb7d71f7d654bc4569207d4]: Words in [Sch. 7 para. 16(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/1) 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)](https://www.legislation.gov.uk/uksi/2004/2310), [art. 1(2)](https://www.legislation.gov.uk/uksi/2004/2310/article/1/2), [Sch. para. 47(2)](https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/47/2)
[^M_F_9b6e4ee4-52d4-4652-bbfc-64effdf20f98]: Words in s. 116(1)(b) substituted (retrospectively) by [Finance Act 2010 (c. 15)](https://www.legislation.gov.uk/ukpga/2010/15), [s. 65](https://www.legislation.gov.uk/ukpga/2010/15/section/65)
[^M_F_35639363-bbbb-4b6d-b535-9f378b23359b]: Words in s. 117(1)(b) substituted (retrospectively) by [Finance Act 2010 (c. 15)](https://www.legislation.gov.uk/ukpga/2010/15), [s. 65](https://www.legislation.gov.uk/ukpga/2010/15/section/65)
[^key-3939ab7eebe51b0e0cd9c90872c8eaf2]: [S. 70](https://www.legislation.gov.uk/ukpga/1991/31/section/70) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c7c32d3ed038100fd4217f4010174f35]: Word in [s. 121(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/2) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 418(2)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/418/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-f1dff2bafad796899cb9b5517196940d]: Words in [s. 121(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/2) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 418(2)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/418/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-45e4f4ca59ba646fa11386abdb7efd3c]: Words in [s. 121(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/3) inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 418(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/418/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3679b64eaa13ee640d0f7eaa04e62ba3]: [Sch. 7 para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/9) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3ec2b04ddcecc25bbf4939f405991393]: [Sch. 7 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16) modified (with effect for accounting periods beginning on or after 1.1.2005) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014)](https://www.legislation.gov.uk/uksi/2005/2014), [regs. 1](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1), [33](https://www.legislation.gov.uk/uksi/2005/2014/regulation/33)
[^key-15d222e4e723eb838376138fcf3c8882]: Words in [Sch. 2 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/1) repealed (24.11.2005) by [Licensing Act 2003 (c. 17)](https://www.legislation.gov.uk/ukpga/2003/17), [s. 201(2)](https://www.legislation.gov.uk/ukpga/2003/17/section/201/2), [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/17/schedule/7); [S.I. 2005/3056](https://www.legislation.gov.uk/uksi/2005/3056), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3056/article/2/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2005/3056/article/4))
[^key-7c8f276ee083a7afb66638b4f23dca01]: [Sch. 2 para. 22A](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/22A) repealed (27.3.2006) by [The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455)](https://www.legislation.gov.uk/nisi/2005/1455), [art. 1(3)](https://www.legislation.gov.uk/nisi/2005/1455/article/1/3), [Sch. 9](https://www.legislation.gov.uk/nisi/2005/1455/schedule/9); [S.R. 2006/21](https://www.legislation.gov.uk/nisr/2006/21), [art. 2](https://www.legislation.gov.uk/nisr/2006/21/article/2) (subject to [S.R. 2006/22](https://www.legislation.gov.uk/nisr/2006/22), [arts. 2-7](https://www.legislation.gov.uk/nisr/2006/22/article/2))
[^key-092f9540b9c6724d6a0798595810bf2a]: [Sch. 2 para. 23](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/23) repealed (27.3.2006) by [The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455)](https://www.legislation.gov.uk/nisi/2005/1455), [art. 1(3)](https://www.legislation.gov.uk/nisi/2005/1455/article/1/3), [Sch. 9](https://www.legislation.gov.uk/nisi/2005/1455/schedule/9); [S.R. 2006/21](https://www.legislation.gov.uk/nisr/2006/21), [art. 2](https://www.legislation.gov.uk/nisr/2006/21/article/2) (subject to [S.R. 2006/22](https://www.legislation.gov.uk/nisr/2006/22), [arts. 2-7](https://www.legislation.gov.uk/nisr/2006/22/article/2))
[^key-c4f9a8c4a7bd64ad8fbe718f6c62ec7b]: [Ss. 34-36](https://www.legislation.gov.uk/ukpga/1991/31/section/34) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-3b6c037f3e947fc85371a9c4da9022ca]: [S. 21](https://www.legislation.gov.uk/ukpga/1991/31/section/21) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1611bee8520a969633f88105c7050e43]: [S. 22](https://www.legislation.gov.uk/ukpga/1991/31/section/22) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-41d1af7694fa7ce00d5e1ade37872266]: [S. 53](https://www.legislation.gov.uk/ukpga/1991/31/section/53) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 286](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/286), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-91b89f9b0f2e8b4c0cc16178d3e9f08e]: [S. 72](https://www.legislation.gov.uk/ukpga/1991/31/section/72) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 287](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/287), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4ef175cd555aea5866430cf9fad572b9]: [S. 118(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/118/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2bc0a26fc5f01809bb9e33cb960100e6]: [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-aaffd29a51716abc580fe4c011956b8d]: [Sch. 11 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-df3f726fee33a34dfb9957a8c9d5ff61]: [Sch. 11 para. 2(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/2/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-11f576869c9735f8f0c5d1c629a1021d]: [Sch. 11 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/3) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4ab8d990dbfea283b430059de547b3ea]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/4) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-dbb879b3fd6c1b4cdc780f9bf42074e2]: [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5f000fd2cd7fa8d2b1b63dd5c966ae85]: [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0bdcdbb379fffcc223991fca747b4969]: Words in [Sch. 7 para. 16(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/2) inserted (with effect for periods of account ending on or after 31.12.2006 (whenever beginning)) by [The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/1031)](https://www.legislation.gov.uk/uksi/2007/1031), [arts. 1](https://www.legislation.gov.uk/uksi/2007/1031/article/1), [14(2)](https://www.legislation.gov.uk/uksi/2007/1031/article/14/2)
[^key-10ac4032c4199a4d2d1daf5545de816a]: [S. 116(4)(aa)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/aa) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 21 para. 7(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/21/paragraph/7/2)
[^key-64eeac3dd5ef84efb8f38cffdb9cc97d]: Words in [s. 116(4)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/b) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 21 para. 7(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/21/paragraph/7/3)
[^key-1d3d3637bd27488127a88e4d92062bfa]: [Sch. 7 para. 4(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/4/1/b) repealed (with effect in accordance with [s. 38](https://www.legislation.gov.uk/ukpga/2007/11/section/38) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-f537f3dd26cb0c58a618bfce2acbbc32]: [Sch. 7 para. 13(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/13/2) repealed (with effect in accordance with Sch. 10 to the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-036f74e378bb354c7607ecc21ce43e20]: Words in [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) inserted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 9 para. 13(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/13/2) (with [Sch. 9 para. 17(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/17/1))
[^key-cded87eb89cdd62bab7d76505e986447]: [Sch. 7 para. 16(8)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/8) inserted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 9 para. 13(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/13/3) (with [Sch. 9 para. 17(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/17/1))
[^key-a4b2b8f03d0e6ba9acdb5aad8f387190]: Words in [Sch. 7 para. 16(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/1) substituted (with effect for periods of account of insurance companies beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 39(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/39/2), [Sch. 8 para. 17](https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/paragraph/17) (with [Sch. 8 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/part/2))
[^key-89f9789be21bc8fc57d7e1e8b0a18efa]: Words in [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) repealed (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 14(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/14/4), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-d05a2895964ead519a00702b10021433]: Words in [Sch. 7 para. 17(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/17/4) substituted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 15(4)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/15/4/a) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-201aea46ce4d5f3c285ac66392ffe25d]: [Sch. 7 para. 17(4A)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/17/4A/5) repealed (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 15(4)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/15/4/b), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-bcf56adc585ccebdb5bf3eb12ab592dd]: [Sch. 15 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/16) repealed (with effect in accordance with [s. 38](https://www.legislation.gov.uk/ukpga/2007/11/section/38) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-b42ad563b1713d426d170dfa22ad696f]: [S. 55](https://www.legislation.gov.uk/ukpga/1991/31/section/55) omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(c)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/c)
[^key-b40320c2b45be4f59fa5fb8861a6aa20]: Words in [s. 64(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/1/a) omitted (with effect in relation to expenditure incurred after 30.6.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/3/a) (with s. 104(10))
[^key-1ad292f695b55d221878d4c270fbd29c]: Words in [s. 64(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/1/a) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/3/b) (with s. 104(10))
[^key-402028e7841684565c11e19d5f61011d]: Words in [s. 64(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/1/b) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(4)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/4/a) (with s. 104(10))
[^key-ef531a43ee76a137bd42925f0c244f00]: Word in [s. 64(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/1/b) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(4)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/4/b) (with s. 104(10))
[^key-98e718f7eb3155da8b920117a80beb4d]: Word in [s. 64(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/2) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/5) (with s. 104(10))
[^key-4d58afda2da5c401369cb1b20e5f51ad]: Word in [s. 64(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/3) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/5) (with s. 104(10))
[^key-ecbdcbd4d1b3d347d4d64c3c5955272a]: Word in [s. 64(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/4) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/5) (with s. 104(10))
[^key-141e6b2cc8ae7da7626816c467a79f96]: Word in [s. 64(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/64/5) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/5) (with s. 104(10))
[^key-bc2c5abcfa0f7d15515b4250a4a8c1cc]: Words in [s. 65(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/1/a) omitted (with effect in relation to expenditure incurred after 30.6.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(7)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/7/a) (with s. 104(10))
[^key-b92f11623e1bfff5d31d5faa075282b2]: Words in [s. 65(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/1/a) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(7)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/7/b) (with s. 104(10))
[^key-6cb842b614fd892e74d3f1b3a3a2775f]: Words in [s. 65(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/1/b) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(8)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/8) (with s. 104(10))
[^key-2c4e2f8cc287eb518c47335d8e68ec7c]: Word in [s. 65(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/1) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-a4bec7e3a2e2970fe152f0deff8c7c02]: Word in [s. 65(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/4) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-d50a6e4263f82461681aee3895cf096a]: Words in [s. 65(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/5) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-e66b646080093aa897f76b95e09179cc]: Word in [s. 65(6)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/6) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-24908d01610cc887882bdb6376d8fe2e]: Words in [s. 65(7)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/7) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-d191d7a4568e251f0ce517e005bdc169]: Word in [s. 65(8)](https://www.legislation.gov.uk/ukpga/1991/31/section/65/8) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 104(9)](https://www.legislation.gov.uk/ukpga/2008/9/section/104/9) (with s. 104(10))
[^key-aa5c68381b30840c935792f4cd3b1db3]: [S. 76(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/76/1) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/17/b)
[^key-7117eb34a58d5e138d2303d1e31fd2a3]: Words in [s. 108(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/a) omitted (with effect in relation to expenditure incurred after 30.6.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/2) (with s. 105(8))
[^key-be3d62d38fe856e1d768d7ef4a0e5bbd]: [S. 108(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/b) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(3)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/3) (with s. 105(8))
[^key-aaf1ae75db61c65b2c0608a948e82905]: Words in [s. 108(1)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/c) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/4) (with s. 105(8))
[^key-0261d0c42aac20b18961725b24f9a7e3]: Words in [s. 108(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/4) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/5) (with s. 105(8))
[^key-38ea0ad9bdff739aa168a7cc7c248bc6]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/5) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(6)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/6) (with s. 105(8))
[^key-1463a3a626fd606b14aea8d218fee9a0]: Words in [s. 108(7)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/7) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(7)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/7) (with s. 105(8))
[^key-703ddd28dac0afa60ea8ed4dccef801b]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/9/paragraph/2) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 18 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/18/paragraph/5/3/a)
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Married couple’s allowance.
#### Cessation of approval.
#### Abolition of higher rate relief on certain mortgage interest etc.
#### Employee share schemes: non-discrimination.
#### Cessation of approval.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### Savings-related share option schemes.
#### Deduction of trading losses.
#### Workers in Kuwait or Iraq.
#### Interest on certain debentures.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Personal equity plans.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Capital element in annuities.
#### Definition of “normal commercial loan”.
#### Sharing of transmission facilities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Abandonment guarantees.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### PRT: proceedings for penalties.
#### Stamp duty abolished in certain cases.
#### Certification of instruments for stamp duty purposes.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Trading funds.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Approved share option schemes: price at which shares may be acquired.
#### Costs of establishing share option or profit sharing schemes: relief.
#### Investor protection schemes.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Sharing of transmission facilities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Restriction of expenditure relief by reference to payments under abandonment guarantees.
#### Abandonment guarantees.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### PRT: proceedings for penalties.
#### Certification of instruments for stamp duty purposes.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Trading funds.
#### National savings: date of issue of repayment warrants etc.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 115 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Married couple’s allowance.
#### Conditions for approval: amendments.
#### Cessation of approval.
#### Approved share option schemes: price at which shares may be acquired.
#### Costs of establishing employee share ownership trusts: relief.
#### Assimilation of basic life assurance business and general annuity business.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Deduction of trading losses.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Sharing of transmission facilities.
#### Definition of “normal commercial loan”.
#### Interest on certain debentures.
#### Certificates of non-liability to tax.
#### Abandonment guarantees.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### PRT: proceedings for penalties.
#### Stamp duty reduced in certain cases.
#### Acquisition under statute: exempt property.
#### Trading funds.
#### Pools payments to support games etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Costs of establishing share option or profit sharing schemes: relief.
#### Investor protection schemes.
#### Audit powers in relation to non-residents.
#### Capital element in annuities.
#### Definition of “normal commercial loan”.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### PRT: proceedings for penalties.
#### PRT: proceedings for penalties.
#### Stamp duty abolished in certain cases.
#### Certification of instruments for stamp duty purposes.
#### National savings: date of issue of repayment warrants etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Relief for interest.
#### Approved share option schemes: price at which shares may be acquired.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Deduction of trading losses.
#### Trade unions and employers’ associations.
#### Capital element in annuities.
#### Definition of “normal commercial loan”.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Stamp duty abolished in certain cases.
#### Certification of instruments for stamp duty purposes.
#### Trading funds.
#### National savings: date of issue of repayment warrants etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
2008-07-21
Finance Act 1991
2007-08-14
Finance Act 1991
2007-07-19
Finance Act 1991
2007-04-17
Finance Act 1991
2007-04-06
Finance Act 1991
2006-04-06
Finance Act 1991
2006-03-27
Finance Act 1991
2005-11-24
Finance Act 1991
2005-08-12
Finance Act 1991
2005-04-06
Finance Act 1991
2004-09-28
Finance Act 1991
2004-07-22
Finance Act 1991
2003-09-15
Finance Act 1991
2003-07-10
Finance Act 1991
2003-04-06
Finance Act 1991
2002-07-24
Finance Act 1991
1995-05-01
Finance Act 1991
1991-07-25
Finance Act 1991
original version
Text at this date