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
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
Changes on 2004-07-22
@@ -20,7 +20,7 @@
- (5) This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.
#### Protection of the revenues derived from excise duties.
#### Rate of corporation tax for 1990.
##### 2
@@ -245,44 +245,13 @@
##### 19
- (1) In section 5A of the Car Tax Act 1983 (relief where vehicle leased to the handicapped) after subsection (2) (which imposes a charge to tax where vehicle supplied by the lessor in certain circumstances) there shall be inserted—
> (2A) Subsection (2)(b) above shall not apply where at the time of the supply the lessor is—
> (a) a charity, or
> (b) a person used by a charity for the purpose of making supplies which attract relief under this section.
- (2) This section shall apply in relation to supplies made on or after the day on which this Act is passed.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Research vehicles
##### 20
- (1) Section 7 of the Car Tax Act 1983 (remission of tax on certain vehicles) shall be amended as follows.
- (2) After subsection (4) there shall be inserted—
> (4A) Regulations under this Act may make provision for enabling the Commissioners to remit the tax on a chargeable vehicle or, if the tax has been paid, to repay it, subject in either case to such conditions as they think necessary for the protection of the revenue, where—
> (a) subsection (4B) below applies, and
> (b) such other conditions are satisfied as may be prescribed by the regulations.
> (4B) This subsection applies where a person registered under this Act—
> (a) makes the vehicle in the United Kingdom and appropriates it to his own use,
> (b) imports the vehicle into the United Kingdom and registers it, or
> (c) acquires the vehicle in the United Kingdom in an unused condition from another,
> and, at the time he appropriates, registers or, as the case may be, acquires the vehicle, he intends it to be used only by him or on his behalf and only for the purposes of commercial or industrial research.
- (3) In subsection (5) (conditions which may be imposed) after “subsection (4)” there shall be inserted “or (4A) ”.
- (4) In subsection (6) (recovery of tax where breach of condition)—
- (a) for “has been remitted on a vehicle under subsection (4) above” there shall be substituted
> on a vehicle has been—
> (a) remitted under subsection (4) above, or
> (b) remitted or repaid under subsection (4A) above,
;
- (b) after “remission” there shall be inserted “or, as the case may be, an amount of tax equal to that repaid ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## Part III — Income Tax, Corporation Tax and Capital Gains Tax
@@ -766,24 +735,7 @@
##### 47
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) For subsection (8) of that section (definitions) there shall be substituted—
> (8) In this section—
> - “the 1986 Act means the Financial Services Act 1986;
> - “acquisition expenses means expenses falling within paragraphs (a) to (c) of subsection (1) of section 86 of the Finance Act 1989;
> - “authorised person has the same meaning as it has in the 1986 Act by virtue of section 207(1) of that Act;
> - “investment business has the same meaning as it has in the 1986 Act by virtue of section 1(2) of that Act;
> - “investor includes a person who is an investor for the purposes of the 1986 Act;
> - “investor protection scheme means a scheme established under the rules of a recognised self-regulating organisation for purposes which consist of or include the compensating of investors in cases where persons, or persons of some class or description, who are or have been authorised persons, are, or are likely to be, unable to satisfy claims in respect of any description of civil liability incurred by them in connection with their investment businesses;
> - “prescribed means specified in regulations made by the Treasury under subsection (7A) above;
> - “recognised self-regulating organisation has the same meaning as it has in the 1986 Act;
> and other expressions have the same meaning as in Chapter I of Part XII.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Assimilation of basic life assurance business and general annuity business
@@ -1873,51 +1825,7 @@
##### 120
- (1) Where—
- (a) a payment in respect of certificates to which subsection (2) below applies has been made by means of a repayment warrant,
- (b) the warrant was posted before 11th February 1991,
- (c) the amount of the payment depended to any extent on the date of issue of the warrant, and
- (d) that date was taken to be the expected date of receipt of the warrant or of a notice advising of the warrant’s availability,
the amount shall to that extent be deemed to have been properly calculated.
- (2) This subsection applies to—
- (a) war savings certificates issued under section 1 of the War Loan Act 1915 or section 58 of the Finance Act 1916, or
- (b) national savings certificates issued under section 59 of the Finance Act 1920, section 7 of the National Debt Act 1958 or section 12 of the National Loans Act 1968
- (3) Subsection (1) above shall not apply where the amount of the payment would have been greater had it been calculated on the basis that the date of issue of the warrant was the date on which it was posted.
- (4) Where—
- (a) an amount has been reinvested in certificates to which subsection (2) above applies,
- (b) the new certificates were posted before 11th February 1991,
- (c) the amount reinvested depended to any extent on the date of issue of the new certificates, and
- (d) that date was taken to be the expected date of receipt of the certificates,
the amount shall to that extent be deemed to have been properly calculated.
- (5) Subsection (4) above shall not apply where the amount reinvested would have been greater had it been calculated on the basis that the date of issue of the new certificates was the date on which they were posted.
- (6) Where for any month before December 1989 the amount of the prize fund for a premium savings bond draw depended to any extent on the date of issue of a repayment warrant, the amount shall to that extent be deemed to have been properly calculated if calculated on the basis that the date of issue of the warrant was the expected date of its receipt.
- (7) Where the amount of a payment made, before the day on which this Act is passed, in respect of interest on—
- (a) a deposit (other than an investment deposit) made in a post office savings bank, or
- (b) an ordinary deposit with the National Savings Bank,
depended to any extent on the date of issue of a repayment warrant posted before 11th February 1991, the amount shall to that extent be deemed to have been properly calculated if calculated on the basis that the date of issue of the warrant was the expected date of its receipt.
- (8) Where the amount of a payment made, on or after the day on which this Act is passed, in respect of interest on an ordinary deposit with the National Savings Bank depends to any extent on the date of issue of a repayment warrant posted before 11th February 1991, the amount shall to that extent be deemed to be properly calculated if calculated on the basis that the date of issue of the warrant was the expected date of its receipt.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Pools payments to support games etc
@@ -2465,7 +2373,7 @@
##### 13
- (1) In section 86 of the Finance Act 1989 (spreading of relief for acquisition expenses) in subsections (1) and (5), for the words “basic life assurance business” there shall be substituted in each place the words “basic life assurance and general annuity business ”.
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) After subsection (3) of that section there shall be inserted—
@@ -3734,14 +3642,14 @@
#### 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
@@ -3768,894 +3676,940 @@
#### Conditions for approval: amendments.
#### Approved share option schemes: price at which shares may be acquired.
#### Employee share schemes: non-discrimination.
### Profit-related pay, share schemes etc.
#### Profit-related pay: increased relief.
#### Employee share schemes: non-discrimination.
#### Approved share option schemes: price at which shares may be acquired.
#### Profit sharing schemes.
#### Profit sharing schemes.
#### Costs of establishing share option or profit sharing schemes: relief.
### Foreign earnings
#### Seafarers.
#### Capital element in annuities.
### Insurance companies and friendly societies
#### Investor protection schemes.
#### Assimilation of basic life assurance business and general annuity business.
### Building societies
### Securities
#### Sharing of transmission facilities.
### Capital allowances
### Oil industry
#### Capital element in annuities.
#### 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.
#### Capital element in annuities.
#### Stamp duty abolished in certain cases.
#### Sharing of transmission facilities.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### CHAPTER II — CAPITAL GAINS
### Settlements
#### Investment exchanges and clearing houses: stamp duty.
### 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
In Article 346(1) of the Insolvency (Northern Ireland) Order 1989 (categories of preferential debts) after “betting and gaming duties” there shall be inserted “, beer duty”.
## . . .
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).
[^c12036821]: [1970 c. 24](https://www.legislation.gov.uk/ukpga/1970/24).
[^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
[^c12036961]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c12036971]: [S.I. 1986/482](https://www.legislation.gov.uk/uksi/1986/482).
[^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).
[^c12037231]: [S. 72(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/72/1) modified (5.4.1994) by [S.I. 1994/728](https://www.legislation.gov.uk/uksi/1994/728), [reg. 9](https://www.legislation.gov.uk/uksi/1994/728/regulation/9), [Sch. 2](https://www.legislation.gov.uk/uksi/1994/728/schedule/2) [S. 72(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/72/1) modified (9.3.1995 with effect as mentioned in ss. 14(2), 15(2) of the amending S.I.) by [S.I. 1995/352](https://www.legislation.gov.uk/uksi/1995/352), [regs. 14](https://www.legislation.gov.uk/uksi/1995/352/regulation/14), [15](https://www.legislation.gov.uk/uksi/1995/352/regulation/15), [Sch.](https://www.legislation.gov.uk/uksi/1995/352/schedule)
[^c15952391]: Words in [s. 72(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/72/4) substituted (with effect as mentioned in [s. 48(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/48/2) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 48(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/48/1) (with [s. 48(3)-(5)](https://www.legislation.gov.uk/ukpga/2002/23/section/48/3))
[^c12037241]: Words in [s. 72(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/72/4) substituted (6.3.1992 with effect as mentioned in [s. 289(1)(2)](https://www.legislation.gov.uk/ukpga/1992/12/section/289/1/2) of the amending 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. 10 para. 23](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/23) (with [ss. 60](https://www.legislation.gov.uk/ukpga/1992/12/section/60), [101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3))
[^c12037251]: Words in [s. 72(8)](https://www.legislation.gov.uk/ukpga/1991/31/section/72/8) repealed (3.5.1994 with effect in accordance with ss. 211(2), 218(1)(b) of the repealing Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 211(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/211/2), [218(1)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/218/1/b), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(24)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/24) Note 5(e)
[^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).
[^c12038461]: [1964 c. 26](https://www.legislation.gov.uk/ukpga/1964/26).
[^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)
[^c12038621]: [Sch. 2 para. 22A](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/22A) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 9(1)(3)](https://www.legislation.gov.uk/ukpga/1992/48/section/9/1/3)
[^c12038631]: [S.I. 1989/2405 (N.I. 19)](https://www.legislation.gov.uk/nisi/1989/2405).
[^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)
[^c12039251]: [Sch. 7 para. 17(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/17/4) 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), [43](https://www.legislation.gov.uk/uksi/1997/473/regulation/43)
[^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-5327d0e8364594e5d66ce4cb0277e573]: 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-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_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)
[^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)
#### 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.
#### Cessation of approval.
#### Approved share option schemes: price at which shares may be acquired.
#### Savings-related share option schemes.
#### Deduction of trading losses.
#### Workers in Kuwait or Iraq.
#### Investor protection schemes.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Personal equity plans.
#### Deduction of trading losses.
#### 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.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### Deduction of trading losses.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Sharing of transmission facilities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Charge and rates of income tax for 1991-92.
#### Relief for interest.
#### Conditions for approval: amendments.
#### Cessation of approval: general provisions.
#### Employee share schemes: non-discrimination.
### Profit-related pay, share schemes etc.
#### Profit-related pay: increased relief.
#### Employee share schemes: non-discrimination.
#### Approved share option schemes: price at which shares may be acquired.
#### Profit sharing schemes.
#### Profit sharing schemes.
#### Costs of establishing share option or profit sharing schemes: relief.
### Foreign earnings
#### Seafarers.
#### Workers in Kuwait or Iraq.
### Insurance companies and friendly societies
#### Investor protection schemes.
#### Assimilation of basic life assurance business and general annuity business.
### Building societies
### Securities
#### Manufactured dividends and interest.
### Capital allowances
### Oil industry
#### Capital element in annuities.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Definition of “normal commercial loan”.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Miscellaneous
#### Personal equity plans.
#### Deduction of trading losses.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Capital element in annuities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### PRT: proceedings for penalties.
#### Stamp duty abolished in certain cases.
#### Sharing of transmission facilities.
#### Interest on certain debentures.
#### 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—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### 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
In Article 346(1) of the Insolvency (Northern Ireland) Order 1989 (categories of preferential debts) after “betting and gaming duties” there shall be inserted “, beer duty”.
## . . .
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)
[^c12036071]: [1983 c. 53](https://www.legislation.gov.uk/ukpga/1983/53).
[^c14000851]: [1983 c. 53](https://www.legislation.gov.uk/ukpga/1983/53).
[^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).
[^c12036821]: [1970 c. 24](https://www.legislation.gov.uk/ukpga/1970/24).
[^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))
[^c12036881]: [S. 47(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/47/1/2/4) repealed (1.12.2001) by [2000 c. 8](https://www.legislation.gov.uk/ukpga/2000/8), [s. 432(1)(3)](https://www.legislation.gov.uk/ukpga/2000/8/section/432/1/3), [Sch. 20 para. 5(2)](https://www.legislation.gov.uk/ukpga/2000/8/schedule/20/paragraph/5/2), [Sch. 22](https://www.legislation.gov.uk/ukpga/2000/8/schedule/22); [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)
[^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
[^c12036961]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c12036971]: [S.I. 1986/482](https://www.legislation.gov.uk/uksi/1986/482).
[^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).
[^c12037231]: [S. 72(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/72/1) modified (5.4.1994) by [S.I. 1994/728](https://www.legislation.gov.uk/uksi/1994/728), [reg. 9](https://www.legislation.gov.uk/uksi/1994/728/regulation/9), [Sch. 2](https://www.legislation.gov.uk/uksi/1994/728/schedule/2) [S. 72(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/72/1) modified (9.3.1995 with effect as mentioned in ss. 14(2), 15(2) of the amending S.I.) by [S.I. 1995/352](https://www.legislation.gov.uk/uksi/1995/352), [regs. 14](https://www.legislation.gov.uk/uksi/1995/352/regulation/14), [15](https://www.legislation.gov.uk/uksi/1995/352/regulation/15), [Sch.](https://www.legislation.gov.uk/uksi/1995/352/schedule)
[^c15952391]: Words in [s. 72(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/72/4) substituted (with effect as mentioned in [s. 48(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/48/2) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 48(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/48/1) (with [s. 48(3)-(5)](https://www.legislation.gov.uk/ukpga/2002/23/section/48/3))
[^c12037241]: Words in [s. 72(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/72/4) substituted (6.3.1992 with effect as mentioned in [s. 289(1)(2)](https://www.legislation.gov.uk/ukpga/1992/12/section/289/1/2) of the amending 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. 10 para. 23](https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/23) (with [ss. 60](https://www.legislation.gov.uk/ukpga/1992/12/section/60), [101(1)](https://www.legislation.gov.uk/ukpga/1992/12/section/101/1), [201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3))
[^c12037251]: Words in [s. 72(8)](https://www.legislation.gov.uk/ukpga/1991/31/section/72/8) repealed (3.5.1994 with effect in accordance with ss. 211(2), 218(1)(b) of the repealing Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 211(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/211/2), [218(1)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/218/1/b), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(24)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/24) Note 5(e)
[^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).
[^c12038351]: [1915 c. 55](https://www.legislation.gov.uk/ukpga/1915/55).
[^c12038361]: [1916 c. 24](https://www.legislation.gov.uk/ukpga/1916/24).
[^c12038371]: [1920 c. 18](https://www.legislation.gov.uk/ukpga/1920/18).
[^c12038381]: [1958 c. 6](https://www.legislation.gov.uk/ukpga/1958/6).
[^c12038391]: [1968 c. 13](https://www.legislation.gov.uk/ukpga/1968/13).
[^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).
[^c12038461]: [1964 c. 26](https://www.legislation.gov.uk/ukpga/1964/26).
[^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)
[^c12038621]: [Sch. 2 para. 22A](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/22A) inserted (16.7.1992) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 9(1)(3)](https://www.legislation.gov.uk/ukpga/1992/48/section/9/1/3)
[^c12038631]: [S.I. 1989/2405 (N.I. 19)](https://www.legislation.gov.uk/nisi/1989/2405).
[^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)
[^c12039251]: [Sch. 7 para. 17(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/17/4) 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), [43](https://www.legislation.gov.uk/uksi/1997/473/regulation/43)
[^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-5327d0e8364594e5d66ce4cb0277e573]: 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-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))
[^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_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)
[^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)
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Married couple’s allowance.
#### Charge and rate of corporation tax for 1991.
#### Abolition of higher rate relief on certain mortgage interest etc.
#### Conditions for approval: amendments.
#### Cessation of approval.
#### Approved share option schemes: price at which shares may be acquired.
#### Savings-related share option schemes.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Workers in Kuwait or Iraq.
#### Investor protection schemes.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Personal equity plans.
#### Deduction of trading losses.
#### 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.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### Deduction of trading losses.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Sharing of transmission facilities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
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