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
Changes on 2012-07-17
@@ -34,7 +34,7 @@
- (2) This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Gifts to educational establishments.
##### 3
@@ -1939,31 +1939,7 @@
##### 5
In section 437 of that Act, for subsection (1) there shall be substituted—
> (1A) In the case of a company carrying on basic life assurance and general annuity business, the new annuities paid in any accounting period by the company shall be regarded as charges on income only to the extent that they do not exceed the income limit for that accounting period.
> (1B) Subsection (1A) above shall not apply to an insurance company charged to corporation tax in accordance with the provisions applicable to Case I of Schedule D in respect of the profits of its life assurance business.
> (1C) For the purposes of this section—
> (a) “new annuity means any annuity, so far as paid under a contract made by an insurance company in an accounting period beginning on or after 1st January 1992 and so far as referable to the company’s basic life assurance and general annuity business;
> (b) “the income limit for an accounting period of an insurance company is the difference between—
> (i) the total amount of the new annuities paid by the company in that accounting period; and
> (ii) the total of the capital elements contained in the new annuities so paid; and
> (c) the capital element contained in an annuity shall be determined in accordance with Chapter V of Part XIV, but for this purpose—
> (i) it is immaterial whether or not an annuitant claims any relief to which he is entitled under that Chapter; and
> (ii) where, by virtue of subsection (2) of section 657, section 656 does not apply to an annuity, the annuity shall be treated as containing the capital element that it would have contained apart from that subsection.
> (1D) In any case where—
> (a) a payment in respect of an annuity is made by an insurance company under a group annuity contract made in an accounting period beginning before 1st January 1992,
> (b) the company’s liabilities first include an amount in respect of that annuity in an accounting period beginning on or after that date, and
> (c) the company’s liability in respect of that annuity is referable to its basic life assurance and general annuity business,
> the payment shall be treated for the purposes of this section, other than this subsection, as if the group annuity contract had been made in an accounting period beginning on or after 1st January 1992 (and, accordingly, as payment of a new annuity).
> (1E) In any case where—
> (a) a payment in respect of an annuity is made by a reinsurer under a reinsurance treaty made in an accounting period beginning before 1st January 1992,
> (b) the reinsurer’s liabilities first include an amount in respect of that annuity in an accounting period beginning on or after that date, and
> (c) the reinsurer’s liability in respect of that annuity is referable to its basic life assurance and general annuity business,
> the payment shall, as respects the reinsurer, be treated for the purposes of this section, other than this subsection, as if the reinsurance treaty had been made in an accounting period beginning on or after 1st January 1992 (and, accordingly, as payment of a new annuity).
> (1F) In this section—
> - “group annuity contract means a contract between an insurance company and some other person under which the company undertakes to become liable to pay annuities to or in respect of such persons as may subsequently be specified or otherwise ascertained under or in accordance with the contract (whether or not annuities under the contract are also payable to or in respect of persons who are specified or ascertained at the time the contract is made);
> - “reinsurance treaty means a contract under which one insurance company is obliged to cede, and another (in this section referred to as a “reinsurer) to accept, the whole or part of a risk of a class or description to which the contract relates.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Transfer of assets between classes of business
@@ -2019,7 +1995,7 @@
##### 12
In section 85 of the Finance Act 1989 (charge of certain receipts of basic life assurance business) in subsection (1), for the words “basic life assurance business” there shall be substituted the words “basic life assurance and general annuity business ”.
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### Spreading of relief for acquisition expenses
@@ -2050,7 +2026,7 @@
##### 16
- (1) In the computation under the I minus E basis of the relevant profits (within the meaning of section 88(1) of the Finance Act 1989) of an insurance company for any accounting period, an amount equal to the lesser of the following amounts shall be treated (if it is not nil) as expenses payable which fall to be brought into account for that period at Step 3 in section 76(7) of the Taxes Act 1988, that is to say—
- (1) In the application of the I - E rules in relation to an accounting period of an insurance company, an amount equal to the lesser of the following amounts is to be treated (if it is not nil) for the purposes of section 76 of the Finance Act 2012 as a deemed BLAGAB management expense for the accounting period, that is to say—
- (a) A, and
@@ -2150,36 +2126,7 @@
##### 1
- (1) Section 460 of the Taxes Act 1988 (exemption from tax in respect of life or endowment business) shall be amended as follows.
- (2) Subsection (2) shall be amended as mentioned in sub-paragraphs (3) to (6) below.
- (3) Before sub-paragraph (i) of paragraph (c) there shall be inserted—
> (ai) where the profits relate to contracts made on or after the day on which the Finance Act 1991 was passed, of the assurance of gross sums under contracts under which the total premiums payable in any period of 12 months exceed £200 or of the granting of annuities of annual amounts exceeding £156;
.
- (4) In that sub-paragraph, for “31st August 1987” there shall be substituted “31st August 1990 but before the day on which the Finance Act 1991 was passed ”.
- (5) In sub-paragraph (ia) of paragraph (c), after “£100” there shall be inserted “or of the granting of annuities of annual amounts exceeding £156 ”.
- (6) At the end of that paragraph, for “and” there shall be substituted—
> (ca) shall not apply to so much of the profits arising from life or endowment business as is attributable to contracts for the assurance of gross sums made on or after 20th March 1991 and expressed at the outset not to be made in the course of tax exempt life or endowment business; and
.
- (7) In subsection (3)—
- (a) for “subsection (2)(c)(i) or (ia)” there shall be substituted “subsection (2)(c)(ai), (i) or (ia) ”;
- (b) for “subsection (2)(c)(i)” there shall be substituted “subsection (2)(c)(ai), (i) or (ia) ”.
- (8) After subsection (4) there shall be inserted—
> (4A) Subsection (4B) below applies to contracts for the assurance of gross sums under tax exempt life or endowment business made after 31st August 1987 and before the day on which the Finance Act 1991 was passed.
> (4B) Where the amount payable by way of premium under a contract to which this subsection applies is increased by virtue of a variation made in the period beginning with the day on which the Finance Act 1991 was passed and ending with 31st July 1992, the contract shall be treated for the purposes of subsection (2)(c) above as made at the time of the variation.
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##### 2
@@ -2189,20 +2136,7 @@
##### 3
- (1) Section 464 of that Act (maximum benefits payable to members) shall be amended as follows.
- (2) In subsection (3), before paragraph (a) there shall be inserted—
> (za) contracts under which the total premiums payable in any period of 12 months exceed £200; or
.
- (3) In paragraph (a) of subsection (3), after “contracts” there shall be inserted “made before the day on which the Finance Act 1991 was passed and ”.
- (4) After subsection (4) there shall be inserted—
> (4A) Subsection (4B) below applies to contracts for the assurance of gross sums under tax exempt life or endowment business made after 31st August 1987 and before the day on which the Finance Act 1991 was passed.
> (4B) Where the amount payable by way of premium under a contract to which this subsection applies is increased by virtue of a variation made in the period beginning with the day on which the Finance Act 1991 was passed and ending with 31st July 1992, the contract shall be treated for the purposes of subsection (3) above as made at the time of the variation.
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### Qualifying policies
@@ -2860,7 +2794,7 @@
##### 15
In section 434 of that Act (insurance companies: franked investment income etc) in subsection (2) (ascertaining for purposes of section 393 or 394 whether and to what extent company has incurred loss on its life assurance business) for “394” there shall be substituted “393A(1) ”.
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##### 16
@@ -3139,14 +3073,14 @@
#### 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
@@ -3167,1208 +3101,1218 @@
### Vocational training
#### Assimilation of basic life assurance business and general annuity business.
### Retirement benefits schemes
#### Conditions for approval: amendments.
#### Assimilation of basic life assurance business and general annuity business.
#### Employee share schemes: non-discrimination.
### Profit-related pay, share schemes etc.
#### Relief for company trading losses.
#### Employee share schemes: non-discrimination.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Profit sharing schemes.
#### Profit sharing schemes.
#### Costs of establishing share option or profit sharing schemes: relief.
### Foreign earnings
#### Certificates of non-liability to tax.
#### Allowance of certain expenditure relating to abandonment, decommissioning assets, etc.
### Insurance companies and friendly societies
#### Investor protection schemes.
### Retirement benefits schemes
#### Conditions for approval: amendments.
#### Assimilation of basic life assurance business and general annuity business.
#### Employee share schemes: non-discrimination.
### Profit-related pay, share schemes etc.
### Building societies
### Securities
#### Abolition of CRT: consequential amendment.
### Capital allowances
### Oil industry
#### Restriction of expenditure relief by reference to payments under abandonment guarantees.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Miscellaneous
#### Pools payments to support games etc.
#### Deduction of trading losses.
#### Employee share schemes: non-discrimination.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Audit powers in relation to non-residents.
#### Investment exchanges and clearing houses: stamp duty.
#### Stamp duty abolished in certain cases.
#### Trading funds.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Profit sharing schemes.
#### Profit sharing schemes.
### 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
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##### 22A
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## . . .
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)
[^c12036741]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12036751]: [S. 33(3)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/a) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/a)
[^c12036761]: Words in [s. 33(3)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/b) inserted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/b)
[^c12036771]: Words in [s. 33(3)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/c) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(c)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/c)
[^c12036781]: Words following s. 33(3)(d) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(d)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/d)
[^c12036791]: [S. 33(3A)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3A) inserted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/3)
[^c12036801]: [S. 33(3A)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3A) modified (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 17(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17/3)
[^c12036811]: [S. 33(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/4): reference to section 257B(2) repealed (16.7.1992 with application in relation to tax for the year 1993-94 and subsequent years of assessment) by [Finance (No. 2) Act 1992 (c. 48, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1992/48), [ss. 20](https://www.legislation.gov.uk/ukpga/1992/48/section/20), [82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 5 para. 10](https://www.legislation.gov.uk/ukpga/1992/48/schedule/5/paragraph/10), [Sch. 18 Part VII(1)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18).
[^c12036831]: [S. 37](https://www.legislation.gov.uk/ukpga/1991/31/section/37) repealed (19.3.1997 in accordance with Sch. 18 Pt. VI(3) Note 1 of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 61(2)(3)](https://www.legislation.gov.uk/ukpga/1997/16/section/61/2/3), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/3) Notes 1, 2
[^c12036871]: [S. 45](https://www.legislation.gov.uk/ukpga/1991/31/section/45) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(11) Note) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 63](https://www.legislation.gov.uk/ukpga/1998/36/section/63), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(11)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/11) Note (with Sch. 18 para. 6(3))
[^c12036931]: [S. 49](https://www.legislation.gov.uk/ukpga/1991/31/section/49) repealed (22.3.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c12036941]: [S. 52(2)(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/52/2/3) repealed (the repeal coming into force in accordance with the provisions of Ch. II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12036981]: [S. 56](https://www.legislation.gov.uk/ukpga/1991/31/section/56) repealed (with effect where, for the purposes of [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 731(2)](https://www.legislation.gov.uk/ukpga/1988/1/section/731/2), the interest receivable by the first buyer is paid on or after 2.7.1997) by [Finance (No. 2) Act 1997 (c. 58)](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 26](https://www.legislation.gov.uk/ukpga/1997/58/section/26), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II) Note; and s. 56, in so far as it is still in force, repealed (with effect in relation to cases where the purchase by the first buyer (within the meaning of [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 731(2)](https://www.legislation.gov.uk/ukpga/1988/1/section/731/2)) is made on or after 1.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(c)(6)-(8)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/c/6)
[^c12037011]: [S. 57](https://www.legislation.gov.uk/ukpga/1991/31/section/57) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12037021]: [S. 58](https://www.legislation.gov.uk/ukpga/1991/31/section/58): s. 58 came into force at Royal Assent (25.7.1991) with effect as mentioned in s. 58(3) in relation to payments made on or after such day or days as the Treasury may specify: 26.2.1992 appointed for specified provisions and purposes by [S.I. 1992/173](https://www.legislation.gov.uk/uksi/1992/173), [reg. 2](https://www.legislation.gov.uk/uksi/1992/173/regulation/2). 30.6.1992 appointed for specified provisions and purposes by [S.I. 1992/1346](https://www.legislation.gov.uk/uksi/1992/1346), [regs. 2-4](https://www.legislation.gov.uk/uksi/1992/1346/regulation/2). 22.4.1993 appointed for specified provisions and purposes by [S.I. 1993/933](https://www.legislation.gov.uk/uksi/1993/933), [regs. 2-4](https://www.legislation.gov.uk/uksi/1993/933/regulation/2).
[^c12037031]: [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (4.2.1992): 26.2.1992 appointed day for specified provisions and purposes by [S.I. 1992/173](https://www.legislation.gov.uk/uksi/1992/173) [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (5.6.1992): 30.6.1992 appointed day for specified provisions and purposes by [S.I. 1992/1346](https://www.legislation.gov.uk/uksi/1992/1346) [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (21.4.1993): 22.4.1993 appointed day for specified provisions and purposes by [S.I. 1993/933](https://www.legislation.gov.uk/uksi/1993/933).
[^c12037051]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12037061]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12037081]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^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).
[^c12037271]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c12037281]: [1956 c. 54](https://www.legislation.gov.uk/ukpga/1956/54).
[^c12037311]: [S. 77(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/77/2) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037421]: [S. 78(2)(3)(6)(7)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/2/3/6/7) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037441]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/b)
[^c12037451]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(a)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/a)
[^c12037471]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(c)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/c)
[^c12037491]: Words in [s. 78(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/5) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(2)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/2)
[^c12037531]: [1989 c. 29](https://www.legislation.gov.uk/ukpga/1989/29).
[^c12037551]: [S. 81](https://www.legislation.gov.uk/ukpga/1991/31/section/81) repealed (1.5.1995 for the purposes mentioned in Sch. 29 Pt.VIII(16) Note 5 of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII) Note 5
[^c12037561]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12036101]: Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)
[^c12037611]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037631]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037641]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037661]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037681]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037701]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037731]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037741]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037751]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037791]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037801]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037821]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037851]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037861]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037881]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037921]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037951]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037971]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037991]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12038011]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037581]: Chapter II partly in force at 1.12.1988 due to retrospective effect of ss. 95 & 96
[^c12038021]: [S. 103(7)(b)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/103/7/b/c) repealed (22.3.2001 with effect in accordance with [s. 103(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/103/2) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/3/2)
[^c12038041]: [1980 c. 48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c12038051]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12038061]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12038181]: [S. 110(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/110/1) substituted for s. 110(1)-(4) (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 25](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/25) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038191]: [S. 110(5)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/110/5/b) repealed (1.1.1997) (E.W.) by [1996 c. 47](https://www.legislation.gov.uk/ukpga/1996/47), [s. 25(2)](https://www.legislation.gov.uk/ukpga/1996/47/section/25/2), [Sch. 4](https://www.legislation.gov.uk/ukpga/1996/47/schedule/4) (with [ss. 24(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1996/47/section/24/2/4/5)); [S.I. 1996/2974](https://www.legislation.gov.uk/uksi/1996/2974), [art. 2](https://www.legislation.gov.uk/uksi/1996/2974/article/2)
[^c12038201]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c12038221]: Words in [s. 111(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/111/1) substituted (27.7.1999 with effect with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 26](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/26) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038251]: [S. 113(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/113/1) substituted for s. 113(1)-(3) (27.7.1999 with effect in relation to instrumnets executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 27](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/27) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038261]: [1949 c. 47](https://www.legislation.gov.uk/ukpga/1949/47).
[^c12038271]: [1949 c. 15 (N.I.)](https://www.legislation.gov.uk/apni/1949/15)
[^c12038281]: [1895 c. 16](https://www.legislation.gov.uk/ukpga/1895/16).
[^c12038311]: [S. 115](https://www.legislation.gov.uk/ukpga/1991/31/section/115) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) Notes 1, 2 of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2) Notes 1, 2
[^c12038331]: Words in [s. 116(4)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/b) substituted (1.12.2001) by [Financial Services and Markets Act 2000 (c. 8)](https://www.legislation.gov.uk/ukpga/2000/8), [s. 432(1)](https://www.legislation.gov.uk/ukpga/2000/8/section/432/1), [Sch. 20 para. 5(3)](https://www.legislation.gov.uk/ukpga/2000/8/schedule/20/paragraph/5/3); [S.I. 2001/3538](https://www.legislation.gov.uk/uksi/2001/3538), [art. 2(1)](https://www.legislation.gov.uk/uksi/2001/3538/article/2/1)
[^c12038341]: [1973 c. 63](https://www.legislation.gov.uk/ukpga/1973/63).
[^c12038421]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c12038431]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c12038441]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c12038451]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c12038481]: [Sch. 2 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/3) wholly in force; [para. 3](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/3) not in force at Royal Assent see. [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/3/1/2) in force at 1.5.1993 and para. 3(3) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12038491]: [Sch. 2 para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/3/1/2) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038511]: [Sch. 2 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/5) wholly in force; [para. 5](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/5) not in force at Royal Assent see [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [para. 5(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/5/1/3/4) in force at 1.5.1993 and para. 5(2) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12038521]: [Sch. 2 para. 5(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/5/1/3/4) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038561]: [Sch. 2 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/10) repealed (1.9.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 4](https://www.legislation.gov.uk/ukpga/1993/34/section/4), [213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I) Note
[^c12038571]: [Sch. 2 para. 12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/12) repealed (1.5.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. I(2)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/I/2)
[^c12038581]: [Sch. 2 para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/13) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038591]: [Sch. 2 para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/14) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038601]: [Sch. 2 para. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/17) repealed (9.12.1992 for specified purposes and 1.6.1993 otherwise) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 18 Pt. I](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18/part/I) Note 4; [S.I. 1992/3104](https://www.legislation.gov.uk/uksi/1992/3104), [art. 2](https://www.legislation.gov.uk/uksi/1992/3104/article/2); [S.I. 1993/1341](https://www.legislation.gov.uk/uksi/1993/1341), [art. 2](https://www.legislation.gov.uk/uksi/1993/1341/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1993/1341/schedule)
[^c12038651]: [S. 24](https://www.legislation.gov.uk/ukpga/1991/31/section/24) repealed (20.2.1997) by [S.I. 1996/3158](https://www.legislation.gov.uk/uksi/1996/3158)(N.I. 22), art. 85(4), Sch. 13
[^c12038671]: [Sch. 3 Pt. I para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/1) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038681]: [Sch. 3 Pt. I para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/2) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038691]: [Sch. 3 Pt. I para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/3) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038701]: [Sch. 3 Pt. I para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/4) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038731]: [Sch. 3 Pt. I para. 5(1)(a)(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/5/1/a/2/4/5) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038741]: [Sch.3 para. 5(1)(b)(3)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/5/1/b/3) repealed (13.10.1993) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 18 Pt. IV](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18/part/IV); [S.I. 1993/2272](https://www.legislation.gov.uk/uksi/1993/2272), [art. 2](https://www.legislation.gov.uk/uksi/1993/2272/article/2).
[^c12038791]: [Sch. 3 para.6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/6) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038801]: [Sch. 3 para. 7](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/7) repealed (1.9.1994) [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038811]: [Sch. 3 Pt. I para. 8](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/8) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038821]: [Sch. 3 Pt. I para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/9) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038831]: [Sch. 3 Pt. I para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/10) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038841]: [Sch. 3 Pt. I para. 11](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/11) (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038851]: [Sch. 3 Pt. I para. 12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/12) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038861]: [Sch. 3 Pt. I para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/13) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038871]: [sch. 3 Pt. I para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/14) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038881]: [Sch. 3 Pt. I para. 15](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/15) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038891]: [Sch. 3 Pt. I para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/16) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038901]: [Sch. 3 Pt. I para. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/17) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038911]: [Sch. 3 Pt. I para. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/18) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038921]: [Sch. 3 Pt. I para. 19](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/19) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038931]: [Sch. 3 Pt. I para. 20](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/20) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038941]: [Sch. 3 Pt. I para. 21](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/21) repealed (3.5.1994 with effect in relation to licences taken out after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. I(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I/1) Note
[^c12038951]: [Sch. 3 Pt. I para. 22](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/22) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038961]: [Sch. 3 Pt. I para. 23](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/23) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038971]: [Sch. 3 Pt. II](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/II) repealed (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. I](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I) Note(3)
[^c12038991]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12039001]: [1979 c.2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12039011]: [Sch. 6 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/2) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V) Note
[^c12039021]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/5) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V) Note
[^c12039041]: [Sch. 6 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/6) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039051]: [Sch. 7 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/2) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5), Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039061]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/3) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039081]: [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/6) repealed (1.5.1995 with effect in acoordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039091]: [Sch. 7 para. 7(1)(a)(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/7/1/a/2/4/5) repealed (27.7.1993 with application as mentioned in [s. 103(3)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/3/4) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 103(3)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/3/4), [213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039131]: [Sch. 7 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/10) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 55](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/55), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 1 (with Sch. 8 para. 55(2), 57(1))
[^c12039171]: [Sch. 7 para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/14) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039181]: [Sch. 7 para. 15](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/15) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039211]: [Sch. 7 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16) modified (10.8.1995) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992 (S.I. 1992/1655)](https://www.legislation.gov.uk/uksi/1992/1655), [reg. 20A](https://www.legislation.gov.uk/uksi/1992/1655/regulation/20A) (as inserted by [S.I. 1995/1916](https://www.legislation.gov.uk/uksi/1995/1916), [reg. 10](https://www.legislation.gov.uk/uksi/1995/1916/regulation/10))
[^c12039221]: [Sch. 7 para. 16(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/3/4) repealed (with effect in relation to accounting periods beginning after 5.3.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(6) Note](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI)
[^c12039241]: [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) modified (20.3.1997 but with retrospective effect to 1.1.1995) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473)](https://www.legislation.gov.uk/uksi/1997/473), [regs. 1(2)](https://www.legislation.gov.uk/uksi/1997/473/regulation/1/2), [42](https://www.legislation.gov.uk/uksi/1997/473/regulation/42)
[^c12039261]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1991/31/schedule/8) repealed (22.3.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c12039291]: [Sch. 10 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/1) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039321]: [Sch. 10 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/4) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039331]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12039341]: [Sch. 12 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/3) repealed (the repeal coming into force in accordance with Ch. II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12039361]: [Sch. 12 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/4) repealed (the repeal coming into force in accordance with Ch. II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12039381]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/2) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039391]: [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/3) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039401]: [Sch. 13 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/4) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039411]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/14) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12039441]: [1987 c. 51](https://www.legislation.gov.uk/ukpga/1987/51).
[^c12039451]: [Sch. 15 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/2) repealed (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039461]: [Sch. 15 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/5) repealed (31.7.1997 with effect in accordance with [s. 20](https://www.legislation.gov.uk/ukpga/1997/58/section/20) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/4), Note
[^c12039471]: [Sch. 15 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/6) repealed (31.7.1997 with effect in accordance with [s. 20](https://www.legislation.gov.uk/ukpga/1997/58/section/20) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/4), Note
[^c12039481]: [Sch. 15 para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/9) repealed (27.7.1993 with effect in relation to accounting periods ending after the day appointed for the purposes of s. 10 of the Income and Corporation Taxes Act 1988) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039491]: [Sch. 15 para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/13) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4), Note
[^c12039501]: [Sch. 15 para. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/18) repealed (the repeal coming into force in accordance with s. 39(4)(5) of the repealing Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [ss. 39(4)(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/39/4/5), [162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/1) Note
[^c12039511]: [Sch. 15 para. 26](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/26) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4), Note
[^c12039521]: [1963 c. 25](https://www.legislation.gov.uk/ukpga/1963/25).
[^c12039531]: [Sch. 15 para. 28](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/28) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12039571]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039581]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039601]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039611]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039621]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039631]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039641]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039651]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039661]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039671]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039681]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039691]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039701]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039711]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039721]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039731]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039751]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039541]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039781]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039801]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039811]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039821]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039831]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039841]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039851]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039861]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039871]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039761]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039901]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039911]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039921]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039931]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039941]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039951]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039881]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12040001]: [Sch. 19 Pt. IV](https://www.legislation.gov.uk/ukpga/1991/31/schedule/19/part/IV): s. 10 wholly in force (1.10.1991) see [s.10(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/10/3) and [S.I. 1991/2021](https://www.legislation.gov.uk/uksi/1991/2021), [art.2](https://www.legislation.gov.uk/uksi/1991/2021/article/2)
[^c12039991]: [Sch. 19](https://www.legislation.gov.uk/ukpga/1991/31/schedule/19) partly in force at 1.12.1988 due to commencement of Part VI
[^c12039421]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c12039431]: [Sch. 14 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/14/paragraph/10) repealed (19.3.1997; has effect for chargeable periods ending on or after 24.7.1996) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(12)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/12), Note 1
[^c12038981]: [1976 c. 40](https://www.legislation.gov.uk/ukpga/1976/40).
[^key-ac5df83749f23e4f72ffa7d281863a83]: Ss. 39, 40 repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0d2989d2149101b9dbf22b13684ba06b]: [S. 38(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/38/2) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 168(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/168/2), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5a6d3253546da7e9183ed897c222b2f4]: Word in [s. 38(6)](https://www.legislation.gov.uk/ukpga/1991/31/section/38/6) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 168(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/168/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-33dddcacf7ed51edaf4020fbf9a9e2db]: [S. 44](https://www.legislation.gov.uk/ukpga/1991/31/section/44) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-50ba36a64bb17854c9d6d56cc39d0afa]: [S. 69](https://www.legislation.gov.uk/ukpga/1991/31/section/69) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-958744efec99f0f79ebcf009c013dddb]: [Sch. 6 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/3) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-345d6abd782dc723f43ce4d48aaa6b8c]: Words in [Sch. 7 para. 1(a)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/1/a) repealed (with effect for accounting periods beginning on or after 1.1.2003 except those ending before 9.4.2003 in accordance with Sch. 33 para. 8(4), Sch. 43 Pt. 3(12) Note 6 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3)
[^key-41dc121c80f2cade9ffa33ba5f36447d]: [Sch. 7 para. 11](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/11) repealed (with effect for accounting periods beginning on or after 1.1.2003 except those ending before 9.4.2003 in accordance with Sch. 33 para. 8(4), Sch. 43 Pt. 3(12) Note 6 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3)
[^key-02494f9f1caf55c1a41f212240c474ba]: [Sch. 2 para. 21A](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/21A) repealed (15.9.2003) by [Enterprise Act 2002 (repealed) 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-1f4020975b5dd4ccca0ba05439c4612e]: [Sch. 2 para. 22](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/22) repealed (15.9.2003) by [Enterprise Act 2002 (repealed) 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-fc2946dc31e5b7c74708d3713982941e]: [S. 19](https://www.legislation.gov.uk/ukpga/1991/31/section/19) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 5
[^key-4e323653a5865fffb1f86546926fc162]: [S. 20](https://www.legislation.gov.uk/ukpga/1991/31/section/20) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 5
[^key-de367b2e244d1c00f3637893291fff91]: [S. 47](https://www.legislation.gov.uk/ukpga/1991/31/section/47) repealed (with effect for accounting periods beginning on or after 1.4.2004 in accordance with [s. 42](https://www.legislation.gov.uk/ukpga/2004/12/section/42) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2)
[^key-d21a669a69a23585dc417adf02291125]: [S. 120](https://www.legislation.gov.uk/ukpga/1991/31/section/120) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 4
[^key-173561f523b2a66a0fb767bc88015a8e]: [Sch. 7 para. 13(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/13/1) repealed (with effect for accounting periods beginning on or after 1.4.2004 in accordance with [s. 42](https://www.legislation.gov.uk/ukpga/2004/12/section/42) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2)
[^M_F_32a6f069-a738-4421-d729-a0f2de222489]: Words in Sch. 7 para. 16(1) substituted (with effect in relation to accounting periods beginning after 5.3.1997 in accordance with [s. 67(7)](https://www.legislation.gov.uk/ukpga/1997/16/section/67/7) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 67(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/67/6)
[^M_F_9b6e4ee4-52d4-4652-bbfc-64effdf20f98]: Words in s. 116(1)(b) substituted (retrospectively) by [Finance Act 2010 (c. 15)](https://www.legislation.gov.uk/ukpga/2010/15), [s. 65](https://www.legislation.gov.uk/ukpga/2010/15/section/65)
[^M_F_35639363-bbbb-4b6d-b535-9f378b23359b]: Words in s. 117(1)(b) substituted (retrospectively) by [Finance Act 2010 (c. 15)](https://www.legislation.gov.uk/ukpga/2010/15), [s. 65](https://www.legislation.gov.uk/ukpga/2010/15/section/65)
[^key-3939ab7eebe51b0e0cd9c90872c8eaf2]: [S. 70](https://www.legislation.gov.uk/ukpga/1991/31/section/70) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3679b64eaa13ee640d0f7eaa04e62ba3]: [Sch. 7 para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/9) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3ec2b04ddcecc25bbf4939f405991393]: [Sch. 7 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16) modified (with effect for accounting periods beginning on or after 1.1.2005) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014)](https://www.legislation.gov.uk/uksi/2005/2014), [regs. 1](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1), [33](https://www.legislation.gov.uk/uksi/2005/2014/regulation/33)
[^key-15d222e4e723eb838376138fcf3c8882]: Words in [Sch. 2 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/1) repealed (24.11.2005) by [Licensing Act 2003 (c. 17)](https://www.legislation.gov.uk/ukpga/2003/17), [s. 201(2)](https://www.legislation.gov.uk/ukpga/2003/17/section/201/2), [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/17/schedule/7); [S.I. 2005/3056](https://www.legislation.gov.uk/uksi/2005/3056), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3056/article/2/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2005/3056/article/4))
[^key-7c8f276ee083a7afb66638b4f23dca01]: [Sch. 2 para. 22A](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/22A) repealed (27.3.2006) by [The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455)](https://www.legislation.gov.uk/nisi/2005/1455), [art. 1(3)](https://www.legislation.gov.uk/nisi/2005/1455/article/1/3), [Sch. 9](https://www.legislation.gov.uk/nisi/2005/1455/schedule/9); [S.R. 2006/21](https://www.legislation.gov.uk/nisr/2006/21), [art. 2](https://www.legislation.gov.uk/nisr/2006/21/article/2) (subject to [S.R. 2006/22](https://www.legislation.gov.uk/nisr/2006/22), [arts. 2-7](https://www.legislation.gov.uk/nisr/2006/22/article/2))
[^key-092f9540b9c6724d6a0798595810bf2a]: [Sch. 2 para. 23](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/23) repealed (27.3.2006) by [The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455)](https://www.legislation.gov.uk/nisi/2005/1455), [art. 1(3)](https://www.legislation.gov.uk/nisi/2005/1455/article/1/3), [Sch. 9](https://www.legislation.gov.uk/nisi/2005/1455/schedule/9); [S.R. 2006/21](https://www.legislation.gov.uk/nisr/2006/21), [art. 2](https://www.legislation.gov.uk/nisr/2006/21/article/2) (subject to [S.R. 2006/22](https://www.legislation.gov.uk/nisr/2006/22), [arts. 2-7](https://www.legislation.gov.uk/nisr/2006/22/article/2))
[^key-c4f9a8c4a7bd64ad8fbe718f6c62ec7b]: [Ss. 34-36](https://www.legislation.gov.uk/ukpga/1991/31/section/34) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-3b6c037f3e947fc85371a9c4da9022ca]: [S. 21](https://www.legislation.gov.uk/ukpga/1991/31/section/21) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1611bee8520a969633f88105c7050e43]: [S. 22](https://www.legislation.gov.uk/ukpga/1991/31/section/22) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-41d1af7694fa7ce00d5e1ade37872266]: [S. 53](https://www.legislation.gov.uk/ukpga/1991/31/section/53) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 286](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/286), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-91b89f9b0f2e8b4c0cc16178d3e9f08e]: [S. 72](https://www.legislation.gov.uk/ukpga/1991/31/section/72) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 287](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/287), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4ef175cd555aea5866430cf9fad572b9]: [S. 118(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/118/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2bc0a26fc5f01809bb9e33cb960100e6]: [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-aaffd29a51716abc580fe4c011956b8d]: [Sch. 11 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-df3f726fee33a34dfb9957a8c9d5ff61]: [Sch. 11 para. 2(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/2/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-11f576869c9735f8f0c5d1c629a1021d]: [Sch. 11 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/3) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4ab8d990dbfea283b430059de547b3ea]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/4) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-dbb879b3fd6c1b4cdc780f9bf42074e2]: [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5f000fd2cd7fa8d2b1b63dd5c966ae85]: [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0bdcdbb379fffcc223991fca747b4969]: Words in [Sch. 7 para. 16(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/2) inserted (with effect for periods of account ending on or after 31.12.2006 (whenever beginning)) by [The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/1031)](https://www.legislation.gov.uk/uksi/2007/1031), [arts. 1](https://www.legislation.gov.uk/uksi/2007/1031/article/1), [14(2)](https://www.legislation.gov.uk/uksi/2007/1031/article/14/2)
[^key-10ac4032c4199a4d2d1daf5545de816a]: [S. 116(4)(aa)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/aa) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 21 para. 7(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/21/paragraph/7/2)
[^key-64eeac3dd5ef84efb8f38cffdb9cc97d]: Words in [s. 116(4)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/b) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 21 para. 7(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/21/paragraph/7/3)
[^key-1d3d3637bd27488127a88e4d92062bfa]: [Sch. 7 para. 4(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/4/1/b) repealed (with effect in accordance with [s. 38](https://www.legislation.gov.uk/ukpga/2007/11/section/38) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-f537f3dd26cb0c58a618bfce2acbbc32]: [Sch. 7 para. 13(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/13/2) repealed (with effect in accordance with Sch. 10 to the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-036f74e378bb354c7607ecc21ce43e20]: Words in [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) inserted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 9 para. 13(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/13/2) (with [Sch. 9 para. 17(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/17/1))
[^key-cded87eb89cdd62bab7d76505e986447]: [Sch. 7 para. 16(8)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/8) inserted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 9 para. 13(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/13/3) (with [Sch. 9 para. 17(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/17/1))
[^key-89f9789be21bc8fc57d7e1e8b0a18efa]: Words in [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) repealed (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 14(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/14/4), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-d05a2895964ead519a00702b10021433]: Words in [Sch. 7 para. 17(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/17/4) substituted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 15(4)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/15/4/a) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-201aea46ce4d5f3c285ac66392ffe25d]: [Sch. 7 para. 17(4A)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/17/4A/5) repealed (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 15(4)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/15/4/b), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-bcf56adc585ccebdb5bf3eb12ab592dd]: [Sch. 15 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/16) repealed (with effect in accordance with [s. 38](https://www.legislation.gov.uk/ukpga/2007/11/section/38) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-b42ad563b1713d426d170dfa22ad696f]: [S. 55](https://www.legislation.gov.uk/ukpga/1991/31/section/55) omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(c)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/c)
[^key-aa5c68381b30840c935792f4cd3b1db3]: [S. 76(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/76/1) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/17/b)
[^key-7117eb34a58d5e138d2303d1e31fd2a3]: Words in [s. 108(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/a) omitted (with effect in relation to expenditure incurred after 30.6.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/2) (with s. 105(8))
[^key-be3d62d38fe856e1d768d7ef4a0e5bbd]: [S. 108(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/b) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(3)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/3) (with s. 105(8))
[^key-aaf1ae75db61c65b2c0608a948e82905]: Words in [s. 108(1)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/c) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/4) (with s. 105(8))
[^key-0261d0c42aac20b18961725b24f9a7e3]: Words in [s. 108(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/4) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/5) (with s. 105(8))
[^key-38ea0ad9bdff739aa168a7cc7c248bc6]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/5) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(6)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/6) (with s. 105(8))
[^key-1463a3a626fd606b14aea8d218fee9a0]: Words in [s. 108(7)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/7) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(7)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/7) (with s. 105(8))
[^key-703ddd28dac0afa60ea8ed4dccef801b]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/9/paragraph/2) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 18 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/18/paragraph/5/3/a)
[^key-f418ab09941e9379fc1dd88455116af0]: [S. 43](https://www.legislation.gov.uk/ukpga/1991/31/section/43) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-74b7cc5f48f43a41cdb4adc5ec2358a3]: [S. 68](https://www.legislation.gov.uk/ukpga/1991/31/section/68) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-e628ef7ab664cad635d5dbbc583b4f61]: [S. 121(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 357](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/357), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-a9abffa48b5176dcd7bf91c5dbd9e750]: [S. 121(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 357](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/357), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-a6637a8048bbe81c1ea9fef3375d28ac]: [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-db0e71a762a9976ffe312c90c6ca94f3]: [Sch. 15 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-6b7d768d777c879ecf34315615f23720]: [S. 33(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/2) omitted (13.8.2009) by virtue of [The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035)](https://www.legislation.gov.uk/uksi/2009/2035), [art. 1](https://www.legislation.gov.uk/uksi/2009/2035/article/1), [Sch. para. 60(e)](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/60/e)
[^key-f33e523cc8e2160b42bba316ee94a920]: Words in [Sch. 2 para. 1(a)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/1/a) repealed (S.) (1.9.2009 at 5.00 a.m.) by [Licensing (Scotland) Act 2005 (asp 16)](https://www.legislation.gov.uk/asp/2005/16), [s. 150(2)](https://www.legislation.gov.uk/asp/2005/16/section/150/2), [sch. 7](https://www.legislation.gov.uk/asp/2005/16/schedule/7) (with [s. 143](https://www.legislation.gov.uk/asp/2005/16/section/143)); [S.S.I. 2007/472](https://www.legislation.gov.uk/ssi/2007/472), [art. 3](https://www.legislation.gov.uk/ssi/2007/472/article/3)
[^key-9a33fbf64c1b3b75922940ff67832cfa]: [Ss. 62-65](https://www.legislation.gov.uk/ukpga/1991/31/section/62) repealed for corporation tax purposes (with effect in accordance with [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 222](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/222), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2)) and repealed for all other purposes (with effect in accordance with [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 186](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/186), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/6) (with [Sch. 9 para. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-70fe56ff2cec19dd7523a1fcc4f79ab1]: [Sch. 15 paras. 10-12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/10) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2e60608d13cd0bb6620fd9597935f805]: [Sch. 15 paras. 19-21](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/19) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7a05234c7d1826e951d1c5fdaa91b203]: [S. 25](https://www.legislation.gov.uk/ukpga/1991/31/section/25) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e0a5e18852f37bb517ed380b364000fa]: [S. 42](https://www.legislation.gov.uk/ukpga/1991/31/section/42) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 12](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/12) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-58372024e661b09730a42feeb2de180c]: [S. 71(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/71/2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7733b3bf126fa73513d94c16a02790da]: [S. 73(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/73/1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-935f12189d71d458110eda8fa421e172]: [S. 74](https://www.legislation.gov.uk/ukpga/1991/31/section/74) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a55b1eb2e7b82eeb9b4c64a5973de3f8]: Words in [s. 104(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/104/3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 223](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/223) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-6ab7bb288f7fb158b398775e2981c9c4]: Words in [s. 112(7)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/112/7/b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 224](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/224) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e7938eb74cb5f8225eabd06c441a7e8d]: [Sch. 11 para. 2(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/2/1) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-86de05814463f087d59edbc009ebfc81]: [Sch. 11 para. 2(3)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/2/3) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-2409c5c49be57e236f94b3ef4223a6c2]: [Sch. 15 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-50c3a43953dcb85f7a730b089e60822a]: [Sch. 15 paras. 7](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/7), [8](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/8) repealed (1.4.2010) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-462c93fc4c830bb73ab03f2acc232fea]: [Sch. 15 para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/14) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-edf73cd084ebbd672bad5f8e7c336cd6]: [Sch. 15 para. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/17) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a5194ef0957bac3d77eb91cbc487108c]: [Sch. 9 paras. 1-3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/9/paragraph/1) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 18 para. 23(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/18/paragraph/23/b)
[^key-a0cc9a4d3d153489f7923683578f9000]: [Sch. 7 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/5) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(c)(i)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/c/i)
[^key-fa74ef8ce70ddb3745c81c573709e82f]: [Sch. 7 para. 12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/12) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(c)(i)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/c/i)
[^key-82c2daff289a61310a6d6188c1ef2aa0]: Words in [Sch. 7 para. 16(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/1) substituted (17.7.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 71](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/71)
[^key-7ecf6b2195d1d26bf36038de92639867]: [Sch. 15 para. 15](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/15) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(c)(ii)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/c/ii)
#### 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.
#### Costs of establishing employee share ownership trusts: relief.
#### Cessation of approval.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### Savings-related share option schemes.
#### Deduction of trading losses.
#### Abolition of CRT: consequential amendment.
#### Interest on certain debentures.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Personal equity plans.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Acquisition under statute: exempt property.
#### Investment exchanges and clearing houses: stamp duty.
#### Sharing of transmission facilities.
#### Pools payments to support games etc.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Costs of establishing share option or profit sharing schemes: relief.
### Foreign earnings
#### Interest on certain debentures.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Relief for company trading losses.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Audit powers in relation to non-residents.
#### Sharing of transmission facilities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Investment exchanges and clearing houses: stamp duty.
#### Abandonment guarantees.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### PRT: proceedings for penalties.
#### Certification of instruments for stamp duty purposes.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Trading funds.
#### National savings: date of issue of repayment warrants etc.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 115 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Charge and rates of income tax for 1991-92.
#### Cessation of approval.
#### Savings-related share option schemes.
#### Approved share option schemes: price at which shares may be acquired.
#### Costs of establishing employee share ownership trusts: relief.
#### Assimilation of basic life assurance business and general annuity business.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Deduction of trading losses.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Abolition of CRT: consequential amendment.
#### Stamp duty reduced in certain cases.
#### Interest on certain debentures.
#### Certificates of non-liability to tax.
#### Abandonment guarantees.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### PRT: proceedings for penalties.
#### Stamp duty reduced in certain cases.
#### Acquisition under statute: exempt property.
#### Trading funds.
#### Pools payments to support games etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Costs of establishing share option or profit sharing schemes: relief.
#### Investor protection schemes.
#### Audit powers in relation to non-residents.
#### Capital element in annuities.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### PRT: proceedings for penalties.
#### PRT: proceedings for penalties.
#### PRT: proceedings for penalties.
#### Stamp duty abolished in certain cases.
#### Certification of instruments for stamp duty purposes.
#### National savings: date of issue of repayment warrants etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Abolition of higher rate relief on certain mortgage interest etc.
#### Costs of establishing employee share ownership trusts: relief.
#### Capital element in annuities.
#### Gifts to educational establishments.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Capital element in annuities.
#### Definition of “normal commercial loan”.
#### Interest on certain debentures.
#### Allowance of certain expenditure relating to abandonment, decommissioning assets, etc.
### Insurance companies and friendly societies
#### Investor protection schemes.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Stamp duty reduced in certain cases.
#### Acquisition under statute: exempt property.
#### Trading funds.
#### Pools payments to support games etc.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
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.
#### Cessation of approval.
#### Assimilation of basic life assurance business and general annuity business.
### Building societies
### Securities
#### Gifts to educational establishments.
#### Allowance of certain expenditure relating to abandonment, decommissioning assets, etc.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Capital element in annuities.
#### Definition of “normal commercial loan”.
#### Restriction of expenditure relief by reference to payments under abandonment guarantees.
#### Stamp duty reduced in certain cases.
#### Trading funds.
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.
#### Cessation of approval.
#### Definition of “normal commercial loan”.
#### Abolition of CRT: consequential amendment.
### Capital allowances
### Oil industry
#### Certificates of non-liability to tax.
#### Restriction of expenditure relief by reference to payments under abandonment guarantees.
#### Interest on certain debentures.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### PRT: proceedings for penalties.
#### Acquisition under statute: exempt property.
#### Trading funds.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Miscellaneous
#### National savings: date of issue of repayment warrants etc.
#### Deduction of trading losses.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Audit powers in relation to non-residents.
#### Investment exchanges and clearing houses: stamp duty.
#### Stamp duty abolished in certain cases.
#### Trading funds.
#### Interest on certain debentures.
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### CHAPTER II — CAPITAL GAINS
### Settlements
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Private residence
### Miscellaneous
## Part III — OIL TAXATION
#### Abandonment guarantees.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### PRT: proceedings for penalties.
## Part IV — STAMP DUTY AND STAMP DUTY RESERVE TAX
#### Stamp duty abolished in certain cases.
#### Certification of instruments for stamp duty purposes.
#### Northern Ireland bank notes: duty abolished.
#### National savings: date of issue of repayment warrants etc.
#### National savings: date of issue of repayment warrants etc.
### The Alcoholic Liquor Duties Act 1979 (c.4)
### The Bankruptcy (Scotland) Act 1985 (c.66)
### The Insolvency Act 1986 (c.45)
##### 21A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 22A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## . . .
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
After Schedule 19AA to the Taxes Act 1988 there shall be inserted—
These repeals have effect in accordance with section 7 of this Act.
##### 1
The repeals in section 4 of each of the Vehicles (Excise) Act 1971 ( “the 1971 Act) and the Vehicles (Excise) Act (Northern Ireland) 1972 ( “the 1972 Act) are deemed to have come into force on 20th March 1991.
##### 2
The repeals of section 7(4) of each of the 1971 Act and the 1972 Act come into force on 1st October 1991.
##### 3
The repeals of section 38(4) of, and Schedule 6 to, the 1971 Act, section 35(4) of, and Schedule 7 to, the 1972 Act and sections 5(6) and 6(7) of the Finance Act 1982, so far as relating to the application of those provisions for the purpose of section 4(1)(g) of either the 1971 Act or the 1972 Act, are deemed to have come into force on 20th March 1991.
##### 4
The repeal in Schedule 2 to the Finance Act 1985, and the repeals mentioned in note 3 above so far as relating to the application of the repealed provisions for the purpose of any provision of the 1971 Act or the 1972 Act other than section 4(1)(g), have effect in relation to licences taken out after 20th March 1991.
These repeals have effect in accordance with section 10 of this Act.
##### 1
The repeal of section 78(4) of the Taxes Management Act 1970 and the repeal in Schedule 29 to the Income and Corporation Taxes Act 1988 have effect in accordance with section 81 of this Act.
##### 2
The repeal in section 86 of the Taxes Management Act 1970 has effect in accordance with paragraph 1(2) of Schedule 15 to this Act.
##### 3
The repeals in sections 76, 432A, 436, 437, 446, 447, 448 and 474 of, and Schedule 28 to, the Income and Corporation Taxes Act 1988 and in Schedules 6 and 7 to the Finance Act 1990 have effect for accounting periods beginning on or after 1st January 1992.
##### 4
The following repeals have effect in relation to losses incurred in accounting periods ending on or after 1st April 1991—
- (a) the repeals in sections 114, 243, 343, 393, 518 and 843 of, the repeals in Schedules 5 and 30 to, and the repeal of section 394 of, the Income and Corporation Taxes Act 1988;
- (b) the repeal in Schedule 1 to the Capital Allowances Act 1990;
- (c) the repeal of section 61 of, and the repeal in Schedule 14 to, the Finance Act 1990.
##### 5
The repeals of section 339A of the Income and Corporation Taxes Act 1988 and section 27(1) and (3) of the Finance Act 1990 have effect in relation to accounting periods beginning on or after 19th March 1991.
##### 6
The following repeals have effect for the year 1991-92 and subsequent years of assessment—
- (a) the repeals of sections 354(3) and 726 of the Income and Corporation Taxes Act 1988;
- (b) the repeals in sections 367(1) and 737(2) of, and in Schedule 7 to, that Act;
- (c) the repeal of section 63 of the Finance Act 1989.
##### 7
The repeals in section 465 of, and Schedule 15 to, the Income and Corporation Taxes Act 1988 apply in relation to policies issued in pursuance of contracts made on or after the day on which this Act is passed.
##### 8
The repeal of section 590(5) and (6) of the Income and Corporation Taxes Act 1988 has effect in accordance with section 36 of this Act.
##### 9
The repeals of sections 737(4) and 738(2) of the Income and Corporation Taxes Act 1988 have effect in accordance with section 58 of this Act.
##### 10
The repeal of section 62(2) of the Finance Act 1989 has effect in accordance with section 40 of this Act.
##### 11
The repeals in sections 2(1), 3(3) and 26(1) of the Capital Allowances Act 1990 have effect in relation to any chargeable period or its basis period ending on or after 6th April 1990.
##### 12
The repeal of section 25(2)(h) of the Finance Act 1990 has effect in relation to gifts made on or after 19th March 1991.
##### 1
The repeals in sections 342 and 342A of the Income and Corporation Taxes Act 1970 and Schedule 17 to the Housing Act 1988 are deemed to have come into force on 1st December 1988.
##### 2
The repeals of section 80(2) of the Finance Act 1980 and section 63(3) of the Finance Act 1984 have effect in relation to disposals on or after 19th March 1991.
##### 3
The repeal in section 64 of the Finance Act 1984 has effect in accordance with section 98 of this Act.
##### 4
The remaining repeals (other than the repeal in Schedule 9 to the Finance Act 1988) have effect in accordance with section 92 of this Act.
These repeals have effect in accordance with section 115 of this Act.
## Editorial notes
[^c12035521]: [S. 1](https://www.legislation.gov.uk/ukpga/1991/31/section/1) in force at 6 p.m. 19.03.1991: see [s. 1(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/1/5).
[^c12035531]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c12035541]: [S. 2](https://www.legislation.gov.uk/ukpga/1991/31/section/2) in force at 6 p.m. 19.03.1991: see [s. 2(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/2/2).
[^c12035551]: [1979 c. 7](https://www.legislation.gov.uk/ukpga/1979/7).
[^c12035561]: [S. 3](https://www.legislation.gov.uk/ukpga/1991/31/section/3) in force at 6 p.m. 19.03.1991: see [s. 3(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/3/5).
[^c12035571]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c12035671]: [S. 4(1)-(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/4/1)(5)(6) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035701]: [S. 4(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/4/4) repealed (27.7.1993 with effect in relation to licences taken out after 16.3.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I).
[^c12035731]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c12035741]: [S. 6](https://www.legislation.gov.uk/ukpga/1991/31/section/6) repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by [1997 c. 19](https://www.legislation.gov.uk/ukpga/1997/19), [s. 113](https://www.legislation.gov.uk/ukpga/1997/19/section/113), [Sch. 18 Pt. II](https://www.legislation.gov.uk/ukpga/1997/19/schedule/18/part/II) Note 2
[^c12035751]: [S. 7](https://www.legislation.gov.uk/ukpga/1991/31/section/7) wholly in force; [s. 7](https://www.legislation.gov.uk/ukpga/1991/31/section/7) not in force at Royal Assent see [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [s. 7(2)(3)(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/2/3/5) in force at 1.5.1993 and s. 7(1)(4)(6)(7) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12035761]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c12035771]: [S. 7(2)(3)(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/2/3/5) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12035791]: [S. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5) power fully exercised (26.4.1993): 1.5.1993 appointed day for s. 7(2)(3)(5) and 1.6.1993 appointed day for s. 7(1)(4)(6)(7) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152).
[^c12035811]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c12035881]: [S. 8](https://www.legislation.gov.uk/ukpga/1991/31/section/8) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035891]: [S. 9](https://www.legislation.gov.uk/ukpga/1991/31/section/9) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035961]: [S. 10](https://www.legislation.gov.uk/ukpga/1991/31/section/10) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12035971]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12035991]: [S. 13](https://www.legislation.gov.uk/ukpga/1991/31/section/13) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036001]: [S. 14](https://www.legislation.gov.uk/ukpga/1991/31/section/14) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036021]: [S. 15](https://www.legislation.gov.uk/ukpga/1991/31/section/15) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036031]: [S. 16](https://www.legislation.gov.uk/ukpga/1991/31/section/16) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036051]: [S. 17](https://www.legislation.gov.uk/ukpga/1991/31/section/17) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036061]: [S. 18](https://www.legislation.gov.uk/ukpga/1991/31/section/18) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c12036111]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c12036141]: [S. 27(1)-(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/27/1)(7) repealed (3.5.1994 with effect in accordance with [s. 81(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/81/6) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 81(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/81/6), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/2) Note
[^c12036201]: [S. 30](https://www.legislation.gov.uk/ukpga/1991/31/section/30) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(9) Note of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(9)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/9) Note
[^c12036211]: [S. 31](https://www.legislation.gov.uk/ukpga/1991/31/section/31) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/5) Note
[^c12036441]: [S. 32](https://www.legislation.gov.uk/ukpga/1991/31/section/32) repealed (27.7.1999 with effect on 1.9.2000) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 59(2)(3)(b)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/2/3/b), [Sch. 20 Pt. III(15)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/15) Note; [S.I. 2000/2004](https://www.legislation.gov.uk/uksi/2000/2004), [art. 2](https://www.legislation.gov.uk/uksi/2000/2004/article/2)
[^c12036451]: [S. 32(1)(ca)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/1/ca) substituted (29.4.1996 with effect in relation to payments made on or after 6.5.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 144(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/144/1/2/4)
[^c12036461]: [S. 32(1)(ca)(cb)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/1/ca/cb) inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 84(1)(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/84/1/4)
[^c12036471]: [S. 32(2)(2A)(2B)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/2/2A/2B) substituted for s. 32(2) (27.7.1999 with effect as mentioned in [s. 59(3)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/3/a) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 59(1)(3)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/1/3/a)
[^c12036501]: [S. 32(5)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/5/b) excluded (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 129(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/129/2)
[^c12036511]: Words in [s. 32(5)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/5/b) inserted (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 129(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/129/2)
[^c12036521]: [S. 32(10)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/10) substituted (29.4.1996 with effect in relation to payments made on or after 6.5.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 144(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/144/1/3/4)
[^c12036531]: [S. 32(10)(a)(i)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/10/a/i) substituted (1.10.1997) by [1997 c. 44](https://www.legislation.gov.uk/ukpga/1997/44), [s. 57(1)](https://www.legislation.gov.uk/ukpga/1997/44/section/57/1), [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1997/44/schedule/7/paragraph/6) (with transitional provisions in [S.I. 1997/1468](https://www.legislation.gov.uk/uksi/1997/1468), [arts. 2(3)](https://www.legislation.gov.uk/uksi/1997/1468/article/2/3), [4(2)](https://www.legislation.gov.uk/uksi/1997/1468/article/4/2), [Sch. 1 Pt. III](https://www.legislation.gov.uk/uksi/1997/1468/schedule/1/part/III)) (which amending para. 6 was repealed (27.7.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III) Note)
[^c12036541]: Words in [s. 32(10)(a)(ii)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/10/a/ii) substituted (1.4.1997) by [1996 c. 43](https://www.legislation.gov.uk/ukpga/1996/43), [s. 36](https://www.legislation.gov.uk/ukpga/1996/43/section/36), [Sch. 5 para. 7](https://www.legislation.gov.uk/ukpga/1996/43/schedule/5/paragraph/7); [S.I. 1997/365](https://www.legislation.gov.uk/uksi/1997/365), [art. 2](https://www.legislation.gov.uk/uksi/1997/365/article/2)
[^c12036551]: [S. 32(11)](https://www.legislation.gov.uk/ukpga/1991/31/section/32/11) inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 84(3)(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/84/3/4)
[^c12036711]: [S. 33](https://www.legislation.gov.uk/ukpga/1991/31/section/33) repealed (27.7.1999 with effect on 1.9.2000) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 59(3)(b)](https://www.legislation.gov.uk/ukpga/1999/16/section/59/3/b), [139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(15)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/15) Note; [S.I. 2000/2004](https://www.legislation.gov.uk/uksi/2000/2004), [art. 2](https://www.legislation.gov.uk/uksi/2000/2004/article/2)
[^c12036721]: [S. 33(1)(aa)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/1/aa) inserted (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 129(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/129/4)
[^c12036741]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12036751]: [S. 33(3)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/a) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/a)
[^c12036761]: Words in [s. 33(3)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/b) inserted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/b)
[^c12036771]: Words in [s. 33(3)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3/c) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(c)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/c)
[^c12036781]: Words following s. 33(3)(d) substituted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(2)(d)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/2/d)
[^c12036791]: [S. 33(3A)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3A) inserted (29.4.1996 with effect as mentioned in [Sch. 18 para. 17](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 14(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/14/3)
[^c12036801]: [S. 33(3A)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/3A) modified (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 132](https://www.legislation.gov.uk/ukpga/1996/8/section/132), [Sch. 18 para. 17(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/17/3)
[^c12036811]: [S. 33(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/4): reference to section 257B(2) repealed (16.7.1992 with application in relation to tax for the year 1993-94 and subsequent years of assessment) by [Finance (No. 2) Act 1992 (c. 48, SIF 63:1)](https://www.legislation.gov.uk/ukpga/1992/48), [ss. 20](https://www.legislation.gov.uk/ukpga/1992/48/section/20), [82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 5 para. 10](https://www.legislation.gov.uk/ukpga/1992/48/schedule/5/paragraph/10), [Sch. 18 Part VII(1)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18).
[^c12036831]: [S. 37](https://www.legislation.gov.uk/ukpga/1991/31/section/37) repealed (19.3.1997 in accordance with Sch. 18 Pt. VI(3) Note 1 of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 61(2)(3)](https://www.legislation.gov.uk/ukpga/1997/16/section/61/2/3), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/3) Notes 1, 2
[^c12036871]: [S. 45](https://www.legislation.gov.uk/ukpga/1991/31/section/45) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(11) Note) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 63](https://www.legislation.gov.uk/ukpga/1998/36/section/63), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(11)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/11) Note (with Sch. 18 para. 6(3))
[^c12036931]: [S. 49](https://www.legislation.gov.uk/ukpga/1991/31/section/49) repealed (22.3.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c12036941]: [S. 52(2)(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/52/2/3) repealed (the repeal coming into force in accordance with the provisions of Ch. II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12036981]: [S. 56](https://www.legislation.gov.uk/ukpga/1991/31/section/56) repealed (with effect where, for the purposes of [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 731(2)](https://www.legislation.gov.uk/ukpga/1988/1/section/731/2), the interest receivable by the first buyer is paid on or after 2.7.1997) by [Finance (No. 2) Act 1997 (c. 58)](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 26](https://www.legislation.gov.uk/ukpga/1997/58/section/26), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II) Note; and s. 56, in so far as it is still in force, repealed (with effect in relation to cases where the purchase by the first buyer (within the meaning of [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 731(2)](https://www.legislation.gov.uk/ukpga/1988/1/section/731/2)) is made on or after 1.4.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(c)(6)-(8)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/c/6)
[^c12037011]: [S. 57](https://www.legislation.gov.uk/ukpga/1991/31/section/57) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12037021]: [S. 58](https://www.legislation.gov.uk/ukpga/1991/31/section/58): s. 58 came into force at Royal Assent (25.7.1991) with effect as mentioned in s. 58(3) in relation to payments made on or after such day or days as the Treasury may specify: 26.2.1992 appointed for specified provisions and purposes by [S.I. 1992/173](https://www.legislation.gov.uk/uksi/1992/173), [reg. 2](https://www.legislation.gov.uk/uksi/1992/173/regulation/2). 30.6.1992 appointed for specified provisions and purposes by [S.I. 1992/1346](https://www.legislation.gov.uk/uksi/1992/1346), [regs. 2-4](https://www.legislation.gov.uk/uksi/1992/1346/regulation/2). 22.4.1993 appointed for specified provisions and purposes by [S.I. 1993/933](https://www.legislation.gov.uk/uksi/1993/933), [regs. 2-4](https://www.legislation.gov.uk/uksi/1993/933/regulation/2).
[^c12037031]: [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (4.2.1992): 26.2.1992 appointed day for specified provisions and purposes by [S.I. 1992/173](https://www.legislation.gov.uk/uksi/1992/173) [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (5.6.1992): 30.6.1992 appointed day for specified provisions and purposes by [S.I. 1992/1346](https://www.legislation.gov.uk/uksi/1992/1346) [S. 58(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/58/3) power partly exercised (21.4.1993): 22.4.1993 appointed day for specified provisions and purposes by [S.I. 1993/933](https://www.legislation.gov.uk/uksi/1993/933).
[^c12037051]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12037061]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12037081]: [Ss. 59-61](https://www.legislation.gov.uk/ukpga/1991/31/section/59) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^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).
[^c12037271]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c12037281]: [1956 c. 54](https://www.legislation.gov.uk/ukpga/1956/54).
[^c12037311]: [S. 77(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/77/2) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037421]: [S. 78(2)(3)(6)(7)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/2/3/6/7) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037441]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/b)
[^c12037451]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(a)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/a)
[^c12037471]: Words in [s. 78(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/4) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(1)(c)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/1/c)
[^c12037491]: Words in [s. 78(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/78/5) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 74(2)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/74/2)
[^c12037531]: [1989 c. 29](https://www.legislation.gov.uk/ukpga/1989/29).
[^c12037551]: [S. 81](https://www.legislation.gov.uk/ukpga/1991/31/section/81) repealed (1.5.1995 for the purposes mentioned in Sch. 29 Pt.VIII(16) Note 5 of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII) Note 5
[^c12037561]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12036101]: Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)
[^c12037611]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037631]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037641]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037661]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037681]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037701]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037731]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037741]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037751]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037791]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037801]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037821]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037851]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037861]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037881]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037921]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037951]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037971]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037991]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12038011]: [Ss. 83-102](https://www.legislation.gov.uk/ukpga/1991/31/section/83) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12037581]: Chapter II partly in force at 1.12.1988 due to retrospective effect of ss. 95 & 96
[^c12038021]: [S. 103(7)(b)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/103/7/b/c) repealed (22.3.2001 with effect in accordance with [s. 103(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/103/2) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/3/2)
[^c12038041]: [1980 c. 48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c12038051]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12038061]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12038181]: [S. 110(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/110/1) substituted for s. 110(1)-(4) (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 25](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/25) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038191]: [S. 110(5)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/110/5/b) repealed (1.1.1997) (E.W.) by [1996 c. 47](https://www.legislation.gov.uk/ukpga/1996/47), [s. 25(2)](https://www.legislation.gov.uk/ukpga/1996/47/section/25/2), [Sch. 4](https://www.legislation.gov.uk/ukpga/1996/47/schedule/4) (with [ss. 24(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1996/47/section/24/2/4/5)); [S.I. 1996/2974](https://www.legislation.gov.uk/uksi/1996/2974), [art. 2](https://www.legislation.gov.uk/uksi/1996/2974/article/2)
[^c12038201]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c12038221]: Words in [s. 111(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/111/1) substituted (27.7.1999 with effect with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 26](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/26) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038251]: [S. 113(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/113/1) substituted for s. 113(1)-(3) (27.7.1999 with effect in relation to instrumnets executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [Sch. 14 para. 27](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/27) (with [s. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122))
[^c12038261]: [1949 c. 47](https://www.legislation.gov.uk/ukpga/1949/47).
[^c12038271]: [1949 c. 15 (N.I.)](https://www.legislation.gov.uk/apni/1949/15)
[^c12038281]: [1895 c. 16](https://www.legislation.gov.uk/ukpga/1895/16).
[^c12038311]: [S. 115](https://www.legislation.gov.uk/ukpga/1991/31/section/115) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) Notes 1, 2 of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2) Notes 1, 2
[^c12038331]: Words in [s. 116(4)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/b) substituted (1.12.2001) by [Financial Services and Markets Act 2000 (c. 8)](https://www.legislation.gov.uk/ukpga/2000/8), [s. 432(1)](https://www.legislation.gov.uk/ukpga/2000/8/section/432/1), [Sch. 20 para. 5(3)](https://www.legislation.gov.uk/ukpga/2000/8/schedule/20/paragraph/5/3); [S.I. 2001/3538](https://www.legislation.gov.uk/uksi/2001/3538), [art. 2(1)](https://www.legislation.gov.uk/uksi/2001/3538/article/2/1)
[^c12038341]: [1973 c. 63](https://www.legislation.gov.uk/ukpga/1973/63).
[^c12038421]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c12038431]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c12038441]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c12038451]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c12038481]: [Sch. 2 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/3) wholly in force; [para. 3](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/3) not in force at Royal Assent see. [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/3/1/2) in force at 1.5.1993 and para. 3(3) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12038491]: [Sch. 2 para. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/3/1/2) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038511]: [Sch. 2 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/5) wholly in force; [para. 5](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/5) not in force at Royal Assent see [s. 7(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/7/5); [para. 5(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/paragraph/5/1/3/4) in force at 1.5.1993 and para. 5(2) in force at 1.6.1993 by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 3](https://www.legislation.gov.uk/uksi/1993/1152/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/1993/1152/schedule/1).
[^c12038521]: [Sch. 2 para. 5(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/5/1/3/4) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038561]: [Sch. 2 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/10) repealed (1.9.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 4](https://www.legislation.gov.uk/ukpga/1993/34/section/4), [213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I) Note
[^c12038571]: [Sch. 2 para. 12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/12) repealed (1.5.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. I(2)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/I/2)
[^c12038581]: [Sch. 2 para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/13) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038591]: [Sch. 2 para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/14) excluded (26.4.1993) by [S.I. 1993/1152](https://www.legislation.gov.uk/uksi/1993/1152), [art. 4(1)](https://www.legislation.gov.uk/uksi/1993/1152/article/4/1).
[^c12038601]: [Sch. 2 para. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/17) repealed (9.12.1992 for specified purposes and 1.6.1993 otherwise) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 18 Pt. I](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18/part/I) Note 4; [S.I. 1992/3104](https://www.legislation.gov.uk/uksi/1992/3104), [art. 2](https://www.legislation.gov.uk/uksi/1992/3104/article/2); [S.I. 1993/1341](https://www.legislation.gov.uk/uksi/1993/1341), [art. 2](https://www.legislation.gov.uk/uksi/1993/1341/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1993/1341/schedule)
[^c12038651]: [S. 24](https://www.legislation.gov.uk/ukpga/1991/31/section/24) repealed (20.2.1997) by [S.I. 1996/3158](https://www.legislation.gov.uk/uksi/1996/3158)(N.I. 22), art. 85(4), Sch. 13
[^c12038671]: [Sch. 3 Pt. I para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/1) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038681]: [Sch. 3 Pt. I para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/2) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038691]: [Sch. 3 Pt. I para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/3) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038701]: [Sch. 3 Pt. I para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/4) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038731]: [Sch. 3 Pt. I para. 5(1)(a)(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/5/1/a/2/4/5) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038741]: [Sch.3 para. 5(1)(b)(3)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/5/1/b/3) repealed (13.10.1993) by [Finance (No. 2) Act 1992 (c. 48)](https://www.legislation.gov.uk/ukpga/1992/48), [s. 82](https://www.legislation.gov.uk/ukpga/1992/48/section/82), [Sch. 18 Pt. IV](https://www.legislation.gov.uk/ukpga/1992/48/schedule/18/part/IV); [S.I. 1993/2272](https://www.legislation.gov.uk/uksi/1993/2272), [art. 2](https://www.legislation.gov.uk/uksi/1993/2272/article/2).
[^c12038791]: [Sch. 3 para.6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/6) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038801]: [Sch. 3 para. 7](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/paragraph/7) repealed (1.9.1994) [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038811]: [Sch. 3 Pt. I para. 8](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/8) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038821]: [Sch. 3 Pt. I para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/9) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038831]: [Sch. 3 Pt. I para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/10) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038841]: [Sch. 3 Pt. I para. 11](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/11) (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038851]: [Sch. 3 Pt. I para. 12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/12) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038861]: [Sch. 3 Pt. I para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/13) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038871]: [sch. 3 Pt. I para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/14) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038881]: [Sch. 3 Pt. I para. 15](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/15) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038891]: [Sch. 3 Pt. I para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/16) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038901]: [Sch. 3 Pt. I para. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/17) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038911]: [Sch. 3 Pt. I para. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/18) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038921]: [Sch. 3 Pt. I para. 19](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/19) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038931]: [Sch. 3 Pt. I para. 20](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/20) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038941]: [Sch. 3 Pt. I para. 21](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/21) repealed (3.5.1994 with effect in relation to licences taken out after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. I(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I/1) Note
[^c12038951]: [Sch. 3 Pt. I para. 22](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/22) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038961]: [Sch. 3 Pt. I para. 23](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/I/paragraph/23) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(4)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/4))
[^c12038971]: [Sch. 3 Pt. II](https://www.legislation.gov.uk/ukpga/1991/31/schedule/3/part/II) repealed (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. I](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I) Note(3)
[^c12038991]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12039001]: [1979 c.2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c12039011]: [Sch. 6 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/2) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V) Note
[^c12039021]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/5) repealed (3.5.1994 with effect in accordance with [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/88/5), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V) Note
[^c12039041]: [Sch. 6 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/6) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039051]: [Sch. 7 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/2) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5), Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039061]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/3) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039081]: [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/6) repealed (1.5.1995 with effect in acoordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 2 (with Sch. 8 para. 55(2), 57(1))
[^c12039091]: [Sch. 7 para. 7(1)(a)(2)(4)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/7/1/a/2/4/5) repealed (27.7.1993 with application as mentioned in [s. 103(3)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/3/4) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 103(3)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/3/4), [213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039131]: [Sch. 7 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/10) repealed (1.5.1995 with effect in accordance with [Sch. 8 para. 57](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/57) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 8 para. 55](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/55), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5) Note 1 (with Sch. 8 para. 55(2), 57(1))
[^c12039151]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c12039171]: [Sch. 7 para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/14) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039181]: [Sch. 7 para. 15](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/15) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039211]: [Sch. 7 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16) modified (10.8.1995) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1992 (S.I. 1992/1655)](https://www.legislation.gov.uk/uksi/1992/1655), [reg. 20A](https://www.legislation.gov.uk/uksi/1992/1655/regulation/20A) (as inserted by [S.I. 1995/1916](https://www.legislation.gov.uk/uksi/1995/1916), [reg. 10](https://www.legislation.gov.uk/uksi/1995/1916/regulation/10))
[^c12039221]: [Sch. 7 para. 16(3)(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/3/4) repealed (with effect in relation to accounting periods beginning after 5.3.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(6) Note](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI)
[^c12039241]: [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) modified (20.3.1997 but with retrospective effect to 1.1.1995) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473)](https://www.legislation.gov.uk/uksi/1997/473), [regs. 1(2)](https://www.legislation.gov.uk/uksi/1997/473/regulation/1/2), [42](https://www.legislation.gov.uk/uksi/1997/473/regulation/42)
[^c12039261]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1991/31/schedule/8) repealed (22.3.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)
[^c12039291]: [Sch. 10 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/1) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039321]: [Sch. 10 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/4) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039331]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c12039341]: [Sch. 12 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/3) repealed (the repeal coming into force in accordance with Ch. II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12039361]: [Sch. 12 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/4) repealed (the repeal coming into force in accordance with Ch. II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c12039381]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/2) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039391]: [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/3) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039401]: [Sch. 13 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/13/paragraph/4) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after 1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1; [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c12039411]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/14) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12039441]: [1987 c. 51](https://www.legislation.gov.uk/ukpga/1987/51).
[^c12039451]: [Sch. 15 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/2) repealed (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039461]: [Sch. 15 para. 5](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/5) repealed (31.7.1997 with effect in accordance with [s. 20](https://www.legislation.gov.uk/ukpga/1997/58/section/20) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/4), Note
[^c12039471]: [Sch. 15 para. 6](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/6) repealed (31.7.1997 with effect in accordance with [s. 20](https://www.legislation.gov.uk/ukpga/1997/58/section/20) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/4), Note
[^c12039481]: [Sch. 15 para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/9) repealed (27.7.1993 with effect in relation to accounting periods ending after the day appointed for the purposes of s. 10 of the Income and Corporation Taxes Act 1988) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 213](https://www.legislation.gov.uk/ukpga/1993/34/section/213), [Sch. 23 Pt.III](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III).
[^c12039491]: [Sch. 15 para. 13](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/13) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4), Note
[^c12039501]: [Sch. 15 para. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/18) repealed (the repeal coming into force in accordance with s. 39(4)(5) of the repealing Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [ss. 39(4)(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/39/4/5), [162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/1) Note
[^c12039511]: [Sch. 15 para. 26](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/26) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4), Note
[^c12039521]: [1963 c. 25](https://www.legislation.gov.uk/ukpga/1963/25).
[^c12039531]: [Sch. 15 para. 28](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/28) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c12039571]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039581]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039601]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039611]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039621]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039631]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039641]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039651]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039661]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039671]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039681]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039691]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039701]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039711]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039721]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039731]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039751]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039541]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/16) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch.12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039781]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039801]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039811]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039821]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039831]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039841]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039851]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039861]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039871]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039761]: [Sch. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/17) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039901]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039911]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039921]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039931]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039941]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039951]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12039881]: [Sch. 18](https://www.legislation.gov.uk/ukpga/1991/31/schedule/18) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by [Taxation of Chargeable Gains Act 1992 (c. 12)](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 289](https://www.legislation.gov.uk/ukpga/1992/12/section/289), [290](https://www.legislation.gov.uk/ukpga/1992/12/section/290), [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/12/schedule/12) (with [s. 201(3)](https://www.legislation.gov.uk/ukpga/1992/12/section/201/3), [Sch. 11 paras. 20](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/20), [22](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/22), [26(2)](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/26/2), [27](https://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/27))
[^c12040001]: [Sch. 19 Pt. IV](https://www.legislation.gov.uk/ukpga/1991/31/schedule/19/part/IV): s. 10 wholly in force (1.10.1991) see [s.10(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/10/3) and [S.I. 1991/2021](https://www.legislation.gov.uk/uksi/1991/2021), [art.2](https://www.legislation.gov.uk/uksi/1991/2021/article/2)
[^c12039991]: [Sch. 19](https://www.legislation.gov.uk/ukpga/1991/31/schedule/19) partly in force at 1.12.1988 due to commencement of Part VI
[^c12039421]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c12039431]: [Sch. 14 para. 10](https://www.legislation.gov.uk/ukpga/1991/31/schedule/14/paragraph/10) repealed (19.3.1997; has effect for chargeable periods ending on or after 24.7.1996) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 18 Pt. VI(12)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/12), Note 1
[^c12038981]: [1976 c. 40](https://www.legislation.gov.uk/ukpga/1976/40).
[^key-ac5df83749f23e4f72ffa7d281863a83]: Ss. 39, 40 repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0d2989d2149101b9dbf22b13684ba06b]: [S. 38(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/38/2) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 168(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/168/2), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5a6d3253546da7e9183ed897c222b2f4]: Word in [s. 38(6)](https://www.legislation.gov.uk/ukpga/1991/31/section/38/6) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 168(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/168/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-33dddcacf7ed51edaf4020fbf9a9e2db]: [S. 44](https://www.legislation.gov.uk/ukpga/1991/31/section/44) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-50ba36a64bb17854c9d6d56cc39d0afa]: [S. 69](https://www.legislation.gov.uk/ukpga/1991/31/section/69) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-958744efec99f0f79ebcf009c013dddb]: [Sch. 6 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/6/paragraph/3) repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-345d6abd782dc723f43ce4d48aaa6b8c]: Words in [Sch. 7 para. 1(a)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/1/a) repealed (with effect for accounting periods beginning on or after 1.1.2003 except those ending before 9.4.2003 in accordance with Sch. 33 para. 8(4), Sch. 43 Pt. 3(12) Note 6 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3)
[^key-41dc121c80f2cade9ffa33ba5f36447d]: [Sch. 7 para. 11](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/11) repealed (with effect for accounting periods beginning on or after 1.1.2003 except those ending before 9.4.2003 in accordance with Sch. 33 para. 8(4), Sch. 43 Pt. 3(12) Note 6 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3)
[^key-02494f9f1caf55c1a41f212240c474ba]: [Sch. 2 para. 21A](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/21A) repealed (15.9.2003) by [Enterprise Act 2002 (repealed) 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-1f4020975b5dd4ccca0ba05439c4612e]: [Sch. 2 para. 22](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/22) repealed (15.9.2003) by [Enterprise Act 2002 (repealed) 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-fc2946dc31e5b7c74708d3713982941e]: [S. 19](https://www.legislation.gov.uk/ukpga/1991/31/section/19) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 5
[^key-4e323653a5865fffb1f86546926fc162]: [S. 20](https://www.legislation.gov.uk/ukpga/1991/31/section/20) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 5
[^key-de367b2e244d1c00f3637893291fff91]: [S. 47](https://www.legislation.gov.uk/ukpga/1991/31/section/47) repealed (with effect for accounting periods beginning on or after 1.4.2004 in accordance with [s. 42](https://www.legislation.gov.uk/ukpga/2004/12/section/42) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2)
[^key-d21a669a69a23585dc417adf02291125]: [S. 120](https://www.legislation.gov.uk/ukpga/1991/31/section/120) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 9](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/9) Group 4
[^key-173561f523b2a66a0fb767bc88015a8e]: [Sch. 7 para. 13(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/13/1) repealed (with effect for accounting periods beginning on or after 1.4.2004 in accordance with [s. 42](https://www.legislation.gov.uk/ukpga/2004/12/section/42) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2)
[^M_F_32a6f069-a738-4421-d729-a0f2de222489]: Words in Sch. 7 para. 16(1) substituted (with effect in relation to accounting periods beginning after 5.3.1997 in accordance with [s. 67(7)](https://www.legislation.gov.uk/ukpga/1997/16/section/67/7) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 67(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/67/6)
[^M_F_9db01e2d-2e23-424f-deda-ba61ea7f24fd]: Words in Sch. 7 para. 16(1) substituted (with effect for accounting periods ending on or after 9.4.2003 in accordance with [Sch. 33 para. 6(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/6/12) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 6(10)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/6/10)
[^key-0331b56bbdb7d71f7d654bc4569207d4]: Words in [Sch. 7 para. 16(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/1) substituted (28.9.2004 with effect in accordance with art. 1(2) of the amending S.I.) by [The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)](https://www.legislation.gov.uk/uksi/2004/2310), [art. 1(2)](https://www.legislation.gov.uk/uksi/2004/2310/article/1/2), [Sch. para. 47(2)](https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/47/2)
[^M_F_9b6e4ee4-52d4-4652-bbfc-64effdf20f98]: Words in s. 116(1)(b) substituted (retrospectively) by [Finance Act 2010 (c. 15)](https://www.legislation.gov.uk/ukpga/2010/15), [s. 65](https://www.legislation.gov.uk/ukpga/2010/15/section/65)
[^M_F_35639363-bbbb-4b6d-b535-9f378b23359b]: Words in s. 117(1)(b) substituted (retrospectively) by [Finance Act 2010 (c. 15)](https://www.legislation.gov.uk/ukpga/2010/15), [s. 65](https://www.legislation.gov.uk/ukpga/2010/15/section/65)
[^key-3939ab7eebe51b0e0cd9c90872c8eaf2]: [S. 70](https://www.legislation.gov.uk/ukpga/1991/31/section/70) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3679b64eaa13ee640d0f7eaa04e62ba3]: [Sch. 7 para. 9](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/9) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3ec2b04ddcecc25bbf4939f405991393]: [Sch. 7 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16) modified (with effect for accounting periods beginning on or after 1.1.2005) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014)](https://www.legislation.gov.uk/uksi/2005/2014), [regs. 1](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1), [33](https://www.legislation.gov.uk/uksi/2005/2014/regulation/33)
[^key-15d222e4e723eb838376138fcf3c8882]: Words in [Sch. 2 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/1) repealed (24.11.2005) by [Licensing Act 2003 (c. 17)](https://www.legislation.gov.uk/ukpga/2003/17), [s. 201(2)](https://www.legislation.gov.uk/ukpga/2003/17/section/201/2), [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/17/schedule/7); [S.I. 2005/3056](https://www.legislation.gov.uk/uksi/2005/3056), [art. 2(2)](https://www.legislation.gov.uk/uksi/2005/3056/article/2/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2005/3056/article/4))
[^key-7c8f276ee083a7afb66638b4f23dca01]: [Sch. 2 para. 22A](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/22A) repealed (27.3.2006) by [The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455)](https://www.legislation.gov.uk/nisi/2005/1455), [art. 1(3)](https://www.legislation.gov.uk/nisi/2005/1455/article/1/3), [Sch. 9](https://www.legislation.gov.uk/nisi/2005/1455/schedule/9); [S.R. 2006/21](https://www.legislation.gov.uk/nisr/2006/21), [art. 2](https://www.legislation.gov.uk/nisr/2006/21/article/2) (subject to [S.R. 2006/22](https://www.legislation.gov.uk/nisr/2006/22), [arts. 2-7](https://www.legislation.gov.uk/nisr/2006/22/article/2))
[^key-092f9540b9c6724d6a0798595810bf2a]: [Sch. 2 para. 23](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/23) repealed (27.3.2006) by [The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455)](https://www.legislation.gov.uk/nisi/2005/1455), [art. 1(3)](https://www.legislation.gov.uk/nisi/2005/1455/article/1/3), [Sch. 9](https://www.legislation.gov.uk/nisi/2005/1455/schedule/9); [S.R. 2006/21](https://www.legislation.gov.uk/nisr/2006/21), [art. 2](https://www.legislation.gov.uk/nisr/2006/21/article/2) (subject to [S.R. 2006/22](https://www.legislation.gov.uk/nisr/2006/22), [arts. 2-7](https://www.legislation.gov.uk/nisr/2006/22/article/2))
[^key-c4f9a8c4a7bd64ad8fbe718f6c62ec7b]: [Ss. 34-36](https://www.legislation.gov.uk/ukpga/1991/31/section/34) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-3b6c037f3e947fc85371a9c4da9022ca]: [S. 21](https://www.legislation.gov.uk/ukpga/1991/31/section/21) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1611bee8520a969633f88105c7050e43]: [S. 22](https://www.legislation.gov.uk/ukpga/1991/31/section/22) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-41d1af7694fa7ce00d5e1ade37872266]: [S. 53](https://www.legislation.gov.uk/ukpga/1991/31/section/53) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 286](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/286), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-91b89f9b0f2e8b4c0cc16178d3e9f08e]: [S. 72](https://www.legislation.gov.uk/ukpga/1991/31/section/72) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 287](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/287), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4ef175cd555aea5866430cf9fad572b9]: [S. 118(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/118/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2bc0a26fc5f01809bb9e33cb960100e6]: [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-aaffd29a51716abc580fe4c011956b8d]: [Sch. 11 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-df3f726fee33a34dfb9957a8c9d5ff61]: [Sch. 11 para. 2(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/2/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-11f576869c9735f8f0c5d1c629a1021d]: [Sch. 11 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/3) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4ab8d990dbfea283b430059de547b3ea]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/4) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-dbb879b3fd6c1b4cdc780f9bf42074e2]: [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5f000fd2cd7fa8d2b1b63dd5c966ae85]: [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/12/paragraph/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0bdcdbb379fffcc223991fca747b4969]: Words in [Sch. 7 para. 16(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/2) inserted (with effect for periods of account ending on or after 31.12.2006 (whenever beginning)) by [The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/1031)](https://www.legislation.gov.uk/uksi/2007/1031), [arts. 1](https://www.legislation.gov.uk/uksi/2007/1031/article/1), [14(2)](https://www.legislation.gov.uk/uksi/2007/1031/article/14/2)
[^key-10ac4032c4199a4d2d1daf5545de816a]: [S. 116(4)(aa)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/aa) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 21 para. 7(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/21/paragraph/7/2)
[^key-64eeac3dd5ef84efb8f38cffdb9cc97d]: Words in [s. 116(4)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/116/4/b) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 21 para. 7(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/21/paragraph/7/3)
[^key-1d3d3637bd27488127a88e4d92062bfa]: [Sch. 7 para. 4(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/4/1/b) repealed (with effect in accordance with [s. 38](https://www.legislation.gov.uk/ukpga/2007/11/section/38) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-f537f3dd26cb0c58a618bfce2acbbc32]: [Sch. 7 para. 13(2)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/13/2) repealed (with effect in accordance with Sch. 10 to the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-036f74e378bb354c7607ecc21ce43e20]: Words in [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) inserted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 9 para. 13(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/13/2) (with [Sch. 9 para. 17(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/17/1))
[^key-cded87eb89cdd62bab7d76505e986447]: [Sch. 7 para. 16(8)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/8) inserted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 9 para. 13(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/13/3) (with [Sch. 9 para. 17(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/17/1))
[^key-a4b2b8f03d0e6ba9acdb5aad8f387190]: Words in [Sch. 7 para. 16(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/1) substituted (with effect for periods of account of insurance companies beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 39(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/39/2), [Sch. 8 para. 17](https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/paragraph/17) (with [Sch. 8 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/part/2))
[^key-89f9789be21bc8fc57d7e1e8b0a18efa]: Words in [Sch. 7 para. 16(7)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/16/7) repealed (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 14(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/14/4), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-d05a2895964ead519a00702b10021433]: Words in [Sch. 7 para. 17(4)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/17/4) substituted (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 15(4)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/15/4/a) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-201aea46ce4d5f3c285ac66392ffe25d]: [Sch. 7 para. 17(4A)(5)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/17/4A/5) repealed (with effect in relation to periods of account beginning on or after 1.1.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 15(4)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/15/4/b), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10) (with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2))
[^key-bcf56adc585ccebdb5bf3eb12ab592dd]: [Sch. 15 para. 16](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/16) repealed (with effect in accordance with [s. 38](https://www.legislation.gov.uk/ukpga/2007/11/section/38) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-b42ad563b1713d426d170dfa22ad696f]: [S. 55](https://www.legislation.gov.uk/ukpga/1991/31/section/55) omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(c)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/c)
[^key-aa5c68381b30840c935792f4cd3b1db3]: [S. 76(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/76/1) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/17/b)
[^key-7117eb34a58d5e138d2303d1e31fd2a3]: Words in [s. 108(1)(a)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/a) omitted (with effect in relation to expenditure incurred after 30.6.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/2) (with s. 105(8))
[^key-be3d62d38fe856e1d768d7ef4a0e5bbd]: [S. 108(1)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/b) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(3)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/3) (with s. 105(8))
[^key-aaf1ae75db61c65b2c0608a948e82905]: Words in [s. 108(1)(c)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/1/c) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/4) (with s. 105(8))
[^key-0261d0c42aac20b18961725b24f9a7e3]: Words in [s. 108(4)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/4) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/5) (with s. 105(8))
[^key-38ea0ad9bdff739aa168a7cc7c248bc6]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/5) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(6)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/6) (with s. 105(8))
[^key-1463a3a626fd606b14aea8d218fee9a0]: Words in [s. 108(7)](https://www.legislation.gov.uk/ukpga/1991/31/section/108/7) substituted (with effect in relation to expenditure incurred after 30.6.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 105(7)](https://www.legislation.gov.uk/ukpga/2008/9/section/105/7) (with s. 105(8))
[^key-703ddd28dac0afa60ea8ed4dccef801b]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1991/31/schedule/9/paragraph/2) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 18 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/18/paragraph/5/3/a)
[^key-f418ab09941e9379fc1dd88455116af0]: [S. 43](https://www.legislation.gov.uk/ukpga/1991/31/section/43) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-74b7cc5f48f43a41cdb4adc5ec2358a3]: [S. 68](https://www.legislation.gov.uk/ukpga/1991/31/section/68) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-e628ef7ab664cad635d5dbbc583b4f61]: [S. 121(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 357](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/357), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-a9abffa48b5176dcd7bf91c5dbd9e750]: [S. 121(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/121/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 357](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/357), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-a6637a8048bbe81c1ea9fef3375d28ac]: [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-db0e71a762a9976ffe312c90c6ca94f3]: [Sch. 15 para. 3](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-6b7d768d777c879ecf34315615f23720]: [S. 33(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/33/2) omitted (13.8.2009) by virtue of [The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035)](https://www.legislation.gov.uk/uksi/2009/2035), [art. 1](https://www.legislation.gov.uk/uksi/2009/2035/article/1), [Sch. para. 60(e)](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/60/e)
[^key-f33e523cc8e2160b42bba316ee94a920]: Words in [Sch. 2 para. 1(a)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/2/paragraph/1/a) repealed (S.) (1.9.2009 at 5.00 a.m.) by [Licensing (Scotland) Act 2005 (asp 16)](https://www.legislation.gov.uk/asp/2005/16), [s. 150(2)](https://www.legislation.gov.uk/asp/2005/16/section/150/2), [sch. 7](https://www.legislation.gov.uk/asp/2005/16/schedule/7) (with [s. 143](https://www.legislation.gov.uk/asp/2005/16/section/143)); [S.S.I. 2007/472](https://www.legislation.gov.uk/ssi/2007/472), [art. 3](https://www.legislation.gov.uk/ssi/2007/472/article/3)
[^key-9a33fbf64c1b3b75922940ff67832cfa]: [Ss. 62-65](https://www.legislation.gov.uk/ukpga/1991/31/section/62) repealed for corporation tax purposes (with effect in accordance with [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 222](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/222), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2)) and repealed for all other purposes (with effect in accordance with [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 186](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/186), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/6) (with [Sch. 9 para. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-70fe56ff2cec19dd7523a1fcc4f79ab1]: [Sch. 15 paras. 10-12](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/10) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2e60608d13cd0bb6620fd9597935f805]: [Sch. 15 paras. 19-21](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/19) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7a05234c7d1826e951d1c5fdaa91b203]: [S. 25](https://www.legislation.gov.uk/ukpga/1991/31/section/25) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e0a5e18852f37bb517ed380b364000fa]: [S. 42](https://www.legislation.gov.uk/ukpga/1991/31/section/42) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 12](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/12) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-58372024e661b09730a42feeb2de180c]: [S. 71(2)](https://www.legislation.gov.uk/ukpga/1991/31/section/71/2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7733b3bf126fa73513d94c16a02790da]: [S. 73(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/73/1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-935f12189d71d458110eda8fa421e172]: [S. 74](https://www.legislation.gov.uk/ukpga/1991/31/section/74) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a55b1eb2e7b82eeb9b4c64a5973de3f8]: Words in [s. 104(3)](https://www.legislation.gov.uk/ukpga/1991/31/section/104/3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 223](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/223) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-6ab7bb288f7fb158b398775e2981c9c4]: Words in [s. 112(7)(b)](https://www.legislation.gov.uk/ukpga/1991/31/section/112/7/b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 224](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/224) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e7938eb74cb5f8225eabd06c441a7e8d]: [Sch. 11 para. 2(1)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/2/1) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-86de05814463f087d59edbc009ebfc81]: [Sch. 11 para. 2(3)](https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/2/3) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-2409c5c49be57e236f94b3ef4223a6c2]: [Sch. 15 para. 4](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-50c3a43953dcb85f7a730b089e60822a]: [Sch. 15 paras. 7](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/7), [8](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/8) repealed (1.4.2010) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-462c93fc4c830bb73ab03f2acc232fea]: [Sch. 15 para. 14](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/14) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-edf73cd084ebbd672bad5f8e7c336cd6]: [Sch. 15 para. 17](https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/17) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Married couple’s allowance.
#### Cessation of approval.
#### Abolition of higher rate relief on certain mortgage interest etc.
#### Costs of establishing employee share ownership trusts: relief.
#### Cessation of approval.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### Savings-related share option schemes.
#### Deduction of trading losses.
#### Abolition of CRT: consequential amendment.
#### Interest on certain debentures.
#### Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Personal equity plans.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### Acquisition under statute: exempt property.
#### Investment exchanges and clearing houses: stamp duty.
#### Sharing of transmission facilities.
#### Pools payments to support games etc.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Costs of establishing share option or profit sharing schemes: relief.
#### Interest on certain debentures.
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Relief for company trading losses.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### 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 115 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Married couple’s allowance.
#### Cessation of approval.
#### Approved share option schemes: price at which shares may be acquired.
#### Approved share option schemes: price at which shares may be acquired.
#### Costs of establishing employee share ownership trusts: relief.
#### Assimilation of basic life assurance business and general annuity business.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Deduction of trading losses.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Abolition of CRT: consequential amendment.
#### Stamp duty abolished in certain cases.
#### Interest on certain debentures.
#### Certificates of non-liability to tax.
#### Abandonment guarantees.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### PRT: proceedings for penalties.
#### Stamp duty reduced in certain cases.
#### Acquisition under statute: exempt property.
#### Trading funds.
#### Pools payments to support games etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Costs of establishing share option or profit sharing schemes: relief.
#### Investor protection schemes.
#### Audit powers in relation to non-residents.
#### Capital element in annuities.
#### Interest on certain debentures.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### PRT: proceedings for penalties.
#### PRT: proceedings for penalties.
#### PRT: proceedings for penalties.
#### Stamp duty abolished in certain cases.
#### Certification of instruments for stamp duty purposes.
#### National savings: date of issue of repayment warrants etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### Abolition of higher rate relief on certain mortgage interest etc.
#### Costs of establishing share option or profit sharing schemes: relief.
#### Capital element in annuities.
#### Gifts to educational establishments.
#### Relief for company trading losses.
#### Trade unions and employers’ associations.
#### Capital element in annuities.
#### Definition of “normal commercial loan”.
#### Interest on certain debentures.
#### Allowance of certain expenditure relating to abandonment, decommissioning assets, etc.
#### Reimbursement by defaulter in respect of certain abandonment expenditure.
#### Stamp duty reduced in certain cases.
#### Acquisition under statute: exempt property.
#### Trading funds.
#### Pools payments to support games etc.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
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.
#### Cessation of approval.
#### Assimilation of basic life assurance business and general annuity business.
#### Gifts to educational establishments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Trade unions and employers’ associations.
#### Audit powers in relation to non-residents.
#### Capital element in annuities.
#### Definition of “normal commercial loan”.
#### Restriction of expenditure relief by reference to payments under abandonment guarantees.
#### Stamp duty reduced in certain cases.
#### Trading funds.
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.
#### Conditions for approval: amendments.
#### Definition of “normal commercial loan”.
#### Sharing of transmission facilities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Abandonment guarantees.
#### Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
#### PRT: proceedings for penalties.
#### 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.
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
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