LegalizeReform history
Taxation of Chargeable Gains Act 1992
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· 1992-03-06
2025-03-20
Taxation of Chargeable Gains Act 1992
2025-03-19
Taxation of Chargeable Gains Act 1992
2024-10-30
Taxation of Chargeable Gains Act 1992
2024-05-24
Taxation of Chargeable Gains Act 1992
2024-04-06
Taxation of Chargeable Gains Act 1992
2024-02-22
Taxation of Chargeable Gains Act 1992
2024-01-04
Taxation of Chargeable Gains Act 1992
2023-07-11
Taxation of Chargeable Gains Act 1992
2023-04-06
Taxation of Chargeable Gains Act 1992
2022-05-24
Taxation of Chargeable Gains Act 1992
2022-04-06
Taxation of Chargeable Gains Act 1992
2022-04-05
Taxation of Chargeable Gains Act 1992
2022-02-24
Taxation of Chargeable Gains Act 1992
2021-12-09
Taxation of Chargeable Gains Act 1992
2021-07-08
Taxation of Chargeable Gains Act 1992
2021-06-10
Taxation of Chargeable Gains Act 1992
2021-04-06
Taxation of Chargeable Gains Act 1992
2021-03-24
Taxation of Chargeable Gains Act 1992
2020-12-31
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2020-07-22
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2020-06-26
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2020-05-20
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2020-04-10
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2020-04-06
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2020-03-11
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2019-02-12
Taxation of Chargeable Gains Act 1992
2018-10-29
Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
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2017-12-15
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Taxation of Chargeable Gains Act 1992
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2017-04-06
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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
2016-04-06
Taxation of Chargeable Gains Act 1992
2015-11-18
Taxation of Chargeable Gains Act 1992
2015-08-07
Taxation of Chargeable Gains Act 1992
2015-05-26
Taxation of Chargeable Gains Act 1992
2015-04-06
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Taxation of Chargeable Gains Act 1992
2015-03-26
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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
2013-06-08
Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
2013-03-01
Taxation of Chargeable Gains Act 1992
2012-12-31
Taxation of Chargeable Gains Act 1992
2012-09-01
Taxation of Chargeable Gains Act 1992
2012-08-01
Taxation of Chargeable Gains Act 1992
2012-07-17
Taxation of Chargeable Gains Act 1992
2012-04-06
Taxation of Chargeable Gains Act 1992
2012-04-01
Taxation of Chargeable Gains Act 1992
2012-03-01
Taxation of Chargeable Gains Act 1992
2011-11-15
Taxation of Chargeable Gains Act 1992
2011-10-01
Taxation of Chargeable Gains Act 1992
2011-07-19
Taxation of Chargeable Gains Act 1992
2011-07-01
Taxation of Chargeable Gains Act 1992
2011-05-27
Taxation of Chargeable Gains Act 1992
2011-04-01
Taxation of Chargeable Gains Act 1992
Changes on 2011-04-01
@@ -11217,15 +11217,15 @@
## SCHEDULE 12
#### The charge to tax.
#### Persons and gains chargeable to capital gains tax, and allowable losses.
#### Individual who has made election under section 16ZA and to whom remittance basis applies
#### Section 16ZC: supplementary
#### Restrictions on allowable losses
#### Assets derived from other assets.
#### Restriction of losses by reference to capital allowances and renewals allowances.
#### Restriction of losses: long funding leases of plant or machinery
#### Exemption for authorised unit trusts etc.
@@ -11511,22 +11511,22 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Exemption for authorised unit trusts etc.
#### Transfer of company’s assets to investment trust.
##### 177A
Schedule 7A to this Act (which makes provision in relation to losses accruing to a company before the time when it becomes a member of a group of companies and losses accruing on assets held by any company at such a time) shall have effect.
#### Meaning of “qualifying corporate bond".
#### Assets that are not qualifying corporate bonds for corporation tax purposes.
#### Section 119A: unremitted foreign securities income
#### Assets that are not qualifying corporate bonds for corporation tax purposes.
#### Increase in expenditure by reference to tax charged in relation to employment-related securities
#### Increase in expenditure by reference to tax charged in relation to employment-related securities
#### Increase in expenditure by reference to tax charged in relation to employment-related securities
##### 214A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -11585,9584 +11585,9586 @@
#### Postponement of charge on transfer of assets to non-resident company.
#### Relief on re-investment for individuals.
## SCHEDULE 7A
### Application and construction of Schedule
##### 1
- (1) This Schedule shall have effect, in the case of a company which is or has been a member of a group of companies (“*the relevant group*”), in relation to any pre-entry losses of that company, but this Schedule shall have no effect in any case where section 184A (restrictions on buying losses: tax avoidance schemes) has effect in relation to those losses.
- (2) In this Schedule “*pre-entry loss*”, in relation to any company, means—
- (a) any allowable loss that accrued to that company at a time before it became a member of the relevant group; or
- (b) the pre-entry proportion of any allowable loss accruing to that company on the disposal of any pre-entry asset;
and for the purposes of this Schedule the pre-entry proportion of any loss shall be calculated in accordance with paragraphs 2 to 5 below.
- (3) In this Schedule “*pre-entry asset*”, in relation to any disposal, means (subject to sub-paragraph (4) below) any asset which was held, at the time immediately before the relevant event occurred in relation to it, by any company (whether or not the one which makes the disposal) which is or has at any time been a member of the relevant group.
- (3A) In this paragraph references to the relevant event occurring in relation to a company—
- (a) in a case in which—
- (i) the company was resident in the United Kingdom at the time when it became a member of the relevant group, or
- (ii) the asset was a chargeable asset in relation to the company at that time,
are references to the company becoming a member of that group;
- (aa) in a case in which (whether or not paragraph (a)(i) also applies)—
- (i) the company is an SE resident in the United Kingdom, and
- (ii) the asset was transferred to the SE as part of the process of its formation by the merger by acquisition of two or more companies in accordance with Articles 2(1) and 17(2)(a) or (b) of Council Regulation [(EC) 2157/2001](https://www.legislation.gov.uk/european/regulation/2001/2157) on the Statute for a European Company (Societas Europaea),
are references to the asset becoming a chargeable asset in relation to the SE or, if at the time of the formation of the SE the asset was a chargeable asset in relation to a company which ceased to exist as part of the process of the formation of the SE, to the asset becoming a chargeable asset in relation to that company;
- (b) in any other case, are references to whichever is the first of—
- (i) the company becoming resident in the United Kingdom, or
- (ii) the asset becoming a chargeable asset in relation to the company.
For this purpose an asset is a “*chargeable asset*” in relation to a company at any time if, were the asset to be disposed of by the company at that time, any gain accruing to the company would be a chargeable gain and would by virtue of section 10B (or, if the company is an SE, by reason of the asset having been transferred to the SE on its formation) form part of its chargeable profits for corporation tax purposes.
- (4) Subject to paragraph 3 below, an asset is not a pre-entry asset if—
- (a) the company which held the asset at the time the relevant event occurred in relation to it is not the company which makes the disposal; and
- (b) since that time that asset has been disposed of otherwise than by a disposal to which section 171 applies;
but (without prejudice to sub-paragraph (8) below) where, on a disposal to which section 171 does not apply, any asset would cease to be a pre-entry asset by virtue of this sub-paragraph but the company making the disposal retains any interest in or over the asset in question, that interest shall be a pre-entry asset for the purposes of this Schedule.
- (5) References in this Schedule, in relation to a pre-entry asset, to the relevant time are references to the time when the relevant event occurred in relation to the company by reference to which that asset is a pre-entry asset; and for the purposes of this Schedule—
- (a) where a relevant event has occurred in relation to a company on more than one occasion, an asset is a pre-entry asset by reference to that company if it would be a pre-entry asset by reference to that company in respect of any one of those occasions; but
- (b) references in the following provisions of this Schedule to the time when a relevant event occurred in relation to a company, in relation to assets held on more than one such occasion as is mentioned in paragraph (a) above, are references to the later or latest of those occasions.
- (6) Subject to so much of sub-paragraph (6) of paragraph 9 below as requires groups of companies to be treated as separate groups for the purposes of that paragraph, if—
- (a) the principal company of a group of companies (“*the first group*”) has at any time become a member of another group (“*the second group*”) so that the two groups are treated as the same by virtue of subsection (10) or (10A) of section 170, and
- (b) the second group, together in pursuance of that subsection with the first group, is the relevant group,
then, except where sub-paragraph (7) below applies, the members of the first group shall be treated for the purposes of this Schedule as having become members of the relevant group at that time, and not by virtue of that subsection at the times when they became members of the first group.
- (7) This sub-paragraph applies where—
- (a) the persons who immediately before the time when the principal company of the first group became a member of the second group owned the shares comprised in the issued share capital of the principal company of the first group are the same as the persons who, immediately after that time, owned the shares comprised in the issued share capital of the principal company of the relevant group; and
- (b) the company which is the principal company of the relevant group immediately after that time—
- (i) was not the principal company of any group immediately before that time; and
- (ii) immediately after that time had assets consisting entirely, or almost entirely, of shares comprised in the issued share capital of the principal company of the first group.
- (8) For the purposes of this Schedule, but subject to paragraph 3 below—
- (a) an asset acquired or held by a company at any time and an asset held at a later time by that company, or by any company which is or has been a member of the same group of companies as that company, shall be treated as the same asset if the value of the second asset is derived in whole or in part from the first asset; and
- (b) if—
- (i) any asset is treated (whether by virtue of paragraph (a) above or otherwise) as the same as an asset held by a company at a later time, and
- (ii) the first asset would have been a pre-entry asset in relation to that company,
the second asset shall also be treated as a pre-entry asset in relation to that company;
and paragraph (a) above shall apply, in particular, where the second asset is a freehold and the first asset is a leasehold the lessee of which acquires the reversion.
- (9) In determining for the purposes of this Schedule whether any allowable loss accruing to a company under section 116(10)(b) is a loss that accrued before the company became a member of the relevant group, any loss so accruing shall be deemed to have accrued at the time of the relevant transaction within the meaning of section 116(2).
- (10) In determining for the purposes of this Schedule whether any allowable loss accruing to a company on a disposal under section 212 is a loss that accrued before the company became a member of the relevant group, the provisions of section 213 shall be disregarded.
### Pre-entry proportion of losses on pre-entry assets
##### 2
- (1) Subject to paragraphs 3 to 5 below, the pre-entry proportion of an allowable loss accruing on the disposal of a pre-entry asset shall be whatever would be the allowable loss accruing on that disposal if that loss were the sum of the amounts determined, for every item of relevant allowable expenditure, according to the following formula—
$A×BC×DE$
- (2) In sub-paragraph (1) above, in relation to any disposal of a pre-entry asset—
- A is the total amount of the allowable loss;
- B is the amount of the item of relevant allowable expenditure for which an amount falls to be determined under this paragraph;
- C is the total amount of all the relevant allowable expenditure;
- D is the length of the period beginning with the relevant pre-entry date and ending with the relevant time or, if that date is after that time, nil; and
- E is the length of the period beginning with the relevant pre-entry date and ending with the day of the disposal.
- (3) In sub-paragraph (2) above “*the relevant pre-entry date*”, in relation to any item of relevant allowable expenditure, means whichever is the later of—
- (a) the date on which that item of expenditure is, or (on the assumptions applying by virtue of sub-paragraphs (4) to (6B) below) would be, treated for the purposes of section 54 as having been incurred; and
- (b) 1st April 1982.
- (4) Where any asset (“*the second asset*”) is treated by virtue of section 127 as the same as another asset (“*the first asset*”) previously held by any company, this paragraph and (so far as applicable) paragraph 3 below shall have effect, ... —
- (a) as if any item of relevant allowable expenditure consisting in consideration given for the acquisition of the second asset had been incurred at the same time as the expenditure consisting in the consideration for the acquisition of the first asset; and
- (b) where there is more than one such time as if that item were incurred at those different times in the same proportions as the consideration for the acquisition of the first asset.
- (5) Without prejudice to sub-paragraph (4) above, this paragraph shall have effect in relation to any asset which—
- (a) was held by a company at the time when it became a member of the relevant group, and
- (b) is treated as having been acquired by that company for such a consideration as secured that on the disposal in pursuance of which it was acquired neither a gain nor a loss accrued,
as if that company and every person who acquired that asset or the equivalent asset at a material time had been the same person and, accordingly, as if the asset had been acquired by that company when it or the equivalent asset was acquired by the first of those persons to have acquired it at a material time and the time at which any expenditure had been incurred were to be determined accordingly.
- (6) In sub-paragraph (5) above, the reference, in relation to any asset, to a material time is a reference to any time which—
- (a) is before the occasion on which the company in question is treated as having acquired the asset for such a consideration as is mentioned in that sub-paragraph; and
- (b) is or is after the last occasion before that occasion on which any person acquired that asset or the equivalent asset otherwise than by virtue of an acquisition which—
- (i) is treated as an acquisition for such a consideration; or
- (ii) is the acquisition by virtue of which any asset is treated as the equivalent asset;
and this paragraph shall have effect in relation to any asset to which that sub-paragraph applies without regard to the provisions of section 56(2).
- (6A) Notwithstanding anything in section 56(2), where in the case of the disposal of any pre-entry asset—
- (a) any company has at any time between the relevant time and the time of the disposal acquired that asset or the equivalent asset, and
- (b) the acquisition was either an acquisition in pursuance of a disposal on which there is treated by virtue of section 171 as having been neither a gain nor a loss accruing or an acquisition by virtue of which an asset is treated as the equivalent asset,
the items of relevant allowable expenditure and the times when those items shall be treated as having been incurred shall be determined for the purposes of this paragraph on the assumptions specified in sub-paragraph (6B) below.
- (6B) Those assumptions are that—
- (a) the company by reference to which the asset in question is a pre-entry asset, and
- (b) the company mentioned in sub-paragraph (6A) above and every other company which has made an acquisition which, in relation to the disposal of that asset, falls within that sub-paragraph,
were the same person and, accordingly, that the pre-entry asset had been acquired by the company disposing of it at the time when it or the equivalent asset would have been treated for the purposes of this paragraph as acquired by the company mentioned in paragraph (a) above.
- (7) In sub-paragraphs (5) to (6B) above the references to the equivalent asset, in relation to another asset acquired or disposed of by any company, are references to any asset which falls in relation to that company to be treated (whether by virtue of paragraph 1(8) above or otherwise) as the same as the other asset or which would fall to be so treated after applying, as respects other assets, the assumptions for which those sub-paragraphs provide.
- (8) The preceding provisions of this paragraph and (so far as applicable) paragraph 3 below shall have effect where—
- (a) a loss accrues to any company under section 116(10)(b), and
- (b) the old asset consists in or is treated for the purposes of that paragraph as including pre-entry assets,
as if the disposal on which the loss accrues were that disposal of the old asset which is assumed to have been made for the purposes of the calculation required by section 116(10)(a).
- (8A) Where by virtue of section 55(8) the allowable loss accruing on the disposal of a pre-entry asset, or any part of the loss, is attributable to an amount (“*the rolled-up amount*”) of rolled-up indexation (as defined in section 55(9) to (11)), then, for the purposes of this paragraph—
- (a) the total amount of all the relevant allowable expenditure shall be treated as increased by the rolled-up amount, and
- (b) the amount of each item of relevant allowable expenditure shall be treated as increased by so much (if any) of the rolled-up amount as is attributable to that item.
- (8B) Where—
- (a) section 56(3) applies on the disposal of a pre-entry asset on which an allowable loss accrues, and
- (b) in accordance with that subsection, the total amount of all the relevant allowable expenditure is reduced by any amount (“*the global reduction*”),
the amount of each item of relevant allowable expenditure shall be treated for the purposes of this paragraph as reduced by so much (if any) of the global reduction as is attributable to that item.
- (9) In this paragraph—
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*relevant allowable expenditure*”, in relation to any allowable loss, means the expenditure which falls by virtue of section 38(1)(a) or (b) to be taken into account in the computation of that loss.
### Disposals of pooled assets
##### 3
- (1) This paragraph shall apply (subject to paragraphs 4 and 5 below) where any assets acquired by any company fall to be treated with other assets as indistinguishable parts of the same asset (“*a pooled asset*”) and the whole or any part of that asset is referable to pre-entry assets.
- (2) For the purposes of this Schedule, where a pooled asset has at any time contained a pre-entry asset—
- (a) the pooled asset shall be treated, until all the pre-entry assets included in that asset have (on the assumptions for which this paragraph provides) been disposed of, as incorporating a part which is referable to pre-entry assets; and
- (b) the size of that part shall be determined in accordance with the following provisions of this paragraph.
- (3) Where there is a disposal of any part of a pooled asset and the proportion of the asset which is disposed of does not exceed the proportion of that asset which is represented by any part of it which is not, at the time of the disposal, referable to pre-entry assets, that disposal shall be deemed for the purposes of this Schedule to be confined to assets which are not pre-entry assets so that—
- (a) except where paragraph 4(2) below applies, no part of any loss accruing on that disposal shall be deemed to be a pre-entry loss, and
- (b) the part of the pooled asset which after the disposal is to be treated as referable to pre-entry assets shall be correspondingly increased.
- (4) Where there is a disposal of any part of a pooled asset and the proportion of the asset which is disposed of does exceed the proportion of that asset mentioned in sub-paragraph (3) above, that disposal shall be deemed for the purposes of this Schedule to relate to pre-entry assets only so far as required for the purposes of the excess, so that—
- (a) any loss accruing on that disposal shall be deemed for the purposes of this Schedule to be an allowable loss on the disposal of a pre-entry asset;
- (b) the pre-entry proportion of that loss shall be deemed (except where paragraph 4(3) below applies) to be the amount (so far as it does not exceed the amount of the loss actually accruing) which would have been the pre-entry proportion under paragraph 2 above of any loss accruing on the disposal of the excess if the excess were a separate asset; and
- (c) the pooled asset shall be treated after the disposal as referable entirely to pre-entry assets.
- (5) Where there is a disposal of the whole of a pooled asset or of any part of a pooled asset which, at the time of the disposal, is referable entirely to pre-entry assets, paragraphs (a) and (b) of sub-paragraph (4) above shall apply to the disposal of the asset or the part as they apply in relation to the assumed disposal of the excess mentioned in that sub-paragraph but, in the case of the disposal of the whole of a pooled asset only a part of which is referable to pre-entry assets, as if the reference in paragraph (b) of that sub-paragraph to the excess were a reference to that part.
- (6) For the purpose of determining, under sub-paragraph (4) or (5) above, what would have been the pre-entry proportion of any loss accruing on the disposal of any assets as a separate asset it shall be assumed that none of the assets treated as comprised in that asset has ever been comprised in a pooled asset with any assets other than those which are taken to constitute that separate asset for the purposes of the determination.
- (7) The assets which are comprised in any asset which is treated for any of the purposes of this paragraph as a separate asset shall be identified on the following assumptions, that is to say—
- (a) that assets are disposed of in the order of the dates which for the purposes of paragraph 2 above are the relevant pre-entry dates in relation to the consideration for their acquisition;
- (b) subject to that, that assets with earlier relevant times are disposed of before those with later relevant times;
- (c) that disposals made when a company was not a member of the relevant group are made in accordance with the preceding provisions of this paragraph, as they have effect in relation to the group of companies of which the company was a member at the time of the disposal or, as the case may be, of which it had most recently been a member before that time; and
- (d) subject to paragraphs (a) to (c) above, that a company disposes of assets in the order in which it acquired them.
- (8) Where in the case of any asset there is more than one date which is the relevant pre-entry date in relation to the consideration for its acquisition, the date taken into account for the purposes of sub-paragraph (7)(a) above shall be the date which is the earlier or earliest of those dates if any date which is the relevant pre-entry date in relation to the acquisition of an option to acquire that asset is disregarded.
- (9) In applying the formula set out in paragraph 2(1) above in relation to the disposal of an asset which is treated for any of the purposes of this paragraph as comprised in a separate asset—
- (a) the amount or value of any consideration for the acquisition or disposal of that asset; and
- (b) the incidental costs of the acquisition or disposal of that asset,
shall be determined (to the exclusion of any apportionment under section 129 or 130) by apportioning any consideration or costs relating to both that asset and other assets acquired or disposed of at the same time according to the proportion that is borne by that asset to all the assets to which the consideration or costs related.
- (10) Where—
- (a) any asset (“*the latest asset*”) falls (whether by virtue of paragraph 1(8) above or otherwise) to be treated as acquired at the same time as another asset (“*the original asset*”) which was acquired before the latest asset, and
- (b) the latest asset is either comprised in a pooled asset a part of which is referable to pre-entry assets or is or includes an asset which is to be treated as so comprised,
sub-paragraph (7) above shall apply not only in relation to the latest asset as if it were the original asset but also, in the first place, for identifying the asset which is to be treated as the original asset for the purposes of this paragraph.
- (11) Sub-paragraphs (3)(b) and (4)(c) above shall have effect in relation to any disposal without prejudice to the effect of any subsequent acquisition of assets falling to be treated as part of a pooled asset on the determination of whether, and to what extent, any part of that pooled asset is to be treated as referable to pre-entry assets.
### Rule to prevent pre-entry losses on pooled assets being treated as post-entry losses
##### 4
- (1) This paragraph shall apply if—
- (a) there is a disposal of any part of a pooled asset which for the purposes of paragraph 3 above is treated as incorporating a part which is referable to pre-entry assets;
- (b) the assets disposed of are or include assets (“*the post-entry element of the disposal*”) which for the purposes of that paragraph are treated as having been incorporated in the part of the pooled asset which is not referable to pre-entry assets;
- (c) an allowable loss (“*the actual loss*”) accrues on the disposal; and
- (d) the amount which in computing the allowable loss is allowed as a deduction of relevant allowable expenditure (“*the expenditure actually allowed*”) exceeds the relevant allowable expenditure attributable to the post-entry element of the disposal.
- (2) Subject to sub-paragraph (6) below, where the post-entry element of the disposal comprises all of the assets disposed of—
- (a) the actual loss shall be treated for the purposes of this Schedule as a loss accruing on the disposal of a pre-entry asset; and
- (b) the pre-entry proportion of that loss shall be treated as being the amount (so far as it does not exceed the amount of the actual loss) by which the expenditure actually allowed exceeds the relevant allowable expenditure attributable to the post-entry element of the disposal.
- (3) Subject to sub-paragraph (6) below, where—
- (a) the actual loss is treated by virtue of paragraph 3 above as a loss accruing on the disposal of a pre-entry asset, and
- (b) the expenditure actually allowed exceeds the actual cost of the assets to which the disposal is treated as relating,
the pre-entry proportion of the loss shall be treated as being the amount which (so far as it does not exceed the amount of the actual loss) is equal to the sum of that excess and what would, apart from this paragraph and paragraph 5 below, be the pre-entry proportion of the loss accruing on the disposal.
- (4) For the purposes of sub-paragraph (3) above the actual cost of the assets to which the disposal is treated as relating shall be taken to be the sum of—
- (a) the relevant allowable expenditure attributable to the post-entry element of the disposal; and
- (b) the amount which, in computing the pre-entry proportion of the loss in accordance with paragraph 3(4)(b) and (6) above, would be treated for the purposes of C in the formula in paragraph 2(1) above as the total amount allowable as a deduction of relevant allowable expenditure in respect of such of the assets disposed of as are treated as having been incorporated in the part of the pooled asset which is referable to pre-entry assets.
- (5) Without prejudice to sub-paragraph (6) below, where sub-paragraph (2) or (3) above applies for the purpose of determining the pre-entry proportion of any loss, no election shall be capable of being made under paragraph 5 below for the purpose of enabling a different amount to be taken as the pre-entry proportion of that loss.
- (6) Where—
- (a) the pre-entry proportion of the loss accruing to any company on the disposal of any part of a pooled asset falls to be determined under sub-paragraph (2) or (3) above,
- (b) the amount determined under that sub-paragraph exceeds the amount determined under sub-paragraph (7) below (“*the alternative pre-entry loss*”), and
- (c) the company makes an election for the purposes of this sub-paragraph,
the pre-entry proportion of the loss determined under sub-paragraph (2) or (3) above shall be reduced to the amount of the alternative pre-entry loss.
- (7) For the purposes of sub-paragraph (6) above the alternative pre-entry loss is whatever apart from this paragraph would have been the pre-entry proportion of the loss on the disposal in question, if for the purposes of this Schedule the identification of the assets disposed of were to be made disregarding the part of the pooled asset which was not referable to pre-entry assets, except to the extent (if any) by which the part referable to pre-entry assets fell short of what was disposed of.
- (8) An election for the purposes of sub-paragraph (6) above with respect to any loss shall be made by the company to which the loss accrued by notice to the inspector given within—
- (a) the period of two years beginning with the end of the accounting period of that company in which the disposal is made on which the loss accrues; or
- (b) such longer period as the Board may by notice allow;
and paragraph 5 below may be taken into account under sub-paragraph (7) above in determining the amount of the alternative pre-entry loss as if an election had been made under that paragraph but shall be so taken into account only if the election for the purposes of sub-paragraph (6) above contains an election corresponding to the election that, apart from this paragraph, might have been made under that paragraph.
- (9) For the purposes of this paragraph the relevant allowable expenditure attributable to the post-entry element of the disposal shall be the amount which, in computing any allowable loss accruing on a disposal of that element as a separate asset, would have been allowed as a deduction of relevant allowable expenditure if none of the assets comprised in that element had ever been comprised in a pooled asset with any assets other than those which are taken to constitute that separate asset for the purposes of this sub-paragraph.
- (10) For the purpose of identifying the assets which are to be treated for the purposes of sub-paragraph (9) above as comprised in the post-entry element of the disposal, a company shall be taken to dispose of assets in the order in which it acquired them.
- (11) Paragraph 3(9) above shall apply for the purposes of sub-paragraph (9) above as it applies for the purposes of the application as mentioned in paragraph 3(9) above of the formula so mentioned; and paragraph 3(10) above shall apply for the purposes of this paragraph in relation to sub-paragraph (10) above as it applies for the purposes of paragraph 3 above in relation to sub-paragraph (7) of that paragraph.
- (12) In this paragraph references to an amount allowed as a deduction of relevant allowable expenditure are references to the amount falling to be so allowed in accordance with section 38(1)(a) and (b) and (so far as applicable) section 42, ....
- (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (14) Nothing in this paragraph shall affect the operation of the rules contained in paragraph 3 above for determining, for any purposes other than those of sub-paragraph (7) above, how much of any pooled asset at any time consists of a part which is referable to pre-entry assets.
### Alternative calculation by reference to market value
##### 5
- (1) Subject to paragraph 4(5) above and the following provisions of this paragraph, if—
- (a) an allowable loss accrues on the disposal by any company of any pre-entry asset; and
- (b) that company makes an election for the purposes of this paragraph in relation to that loss,
the pre-entry proportion of that loss (instead of being the amount determined under the preceding provisions of this Schedule) shall be whichever is the smaller of the amounts mentioned in sub-paragraph (2) below.
- (2) Those amounts are—
- (a) the amount of any loss which would have accrued if that asset had been disposed of at the relevant time at its market value at that time; and
- (b) the amount of the loss accruing on the disposal mentioned in sub-paragraph (1)(a) above.
- (2A) In determining for the purposes of sub-paragraph (2)(a) above the amount of any loss which would have accrued if the asset had been disposed of at the relevant time at its market value at that time—
- (a) it shall be assumed that the amendments of this Act made by section 93(1) to (5) of the Finance Act 1994 (indexation losses) had effect in relation to that disposal and, accordingly,
- (b) references in those amendments and in subsection (11) of that section to 30th November 1993 shall be read as references to the day on which the relevant time falls.
- (3) Where no loss would have accrued on the disposal assumed for the purposes of sub-paragraph (2)(a) above, the loss accruing on the disposal mentioned in sub-paragraph (1)(a) above shall be deemed not to have a pre-entry proportion.
- (4) Sub-paragraph (5) below shall apply where—
- (a) an election is made for the purposes of this paragraph in relation to any loss accruing on the disposal (“*the real disposal*”) of the whole or any part of a pooled asset; and
- (b) the case is one in which (but for the election) paragraph 3 above would apply for determining the pre-entry proportion of a loss accruing on the real disposal.
- (5) In a case falling within sub-paragraph (4) above, this paragraph shall have effect as if the amount specified in sub-paragraph (2)(a) above were to be calculated—
- (a) on the basis that the disposal which is assumed to have taken place was a disposal of all the assets falling within sub-paragraph (6) below; and
- (b) by apportioning any loss that would have accrued on that disposal between—
- (i) such of the assets falling within paragraph (6) below as are assets to which the real disposal is treated as relating, and
- (ii) the remainder of the assets so falling,
according to the proportions of any pooled asset whose disposal is assumed which would have been, respectively, represented by assets mentioned in sub-paragraph (i) above and by assets mentioned in sub-paragraph (ii) above,
and where assets falling within sub-paragraph (6) below have different relevant times there shall be assumed to have been a different disposal at each of those times.
- (6) Assets fall within this sub-paragraph if—
- (a) immediately before the time which is the relevant time in relation to those assets, they were comprised in a pooled asset which consisted of or included assets which fall to be treated for the purposes of paragraph 3 above as—
- (i) comprised in the part of the pooled asset referable to pre-entry assets; and
- (ii) disposed of on the real disposal;
- (b) they were also comprised in such a pooled asset immediately after that time; and
- (c) the pooled asset in which they were so comprised immediately after that time was held by a member of the relevant group.
- (7) Where—
- (a) an election is made under paragraph 4(6) above requiring the determination by reference to this paragraph of the alternative pre-entry loss accruing on the disposal of any assets comprised in a pooled asset, and
- (b) in pursuance of that election any amount of the loss that would have accrued on an assumed disposal is apportioned in accordance with sub-paragraph (5) above to assets (“*the relevant assets*”) which—
- (i) are treated for the purposes of that determination as assets to which the disposal related, but
- (ii) otherwise continue after the disposal to be treated as incorporated in the part of that pooled asset which is referable to pre-entry assets,
then, on any further application of this paragraph for the purpose of determining the pre-entry proportion of the loss accruing on a subsequent disposal of assets comprised in that pooled asset, that amount (without being apportioned elsewhere) shall be deducted from so much of the loss accruing on the same assumed disposal as, apart from the deduction, would be apportioned to the relevant assets on that further application of this paragraph.
- (8) An election under this paragraph with respect to any loss shall be made by the company in question by notice to the inspector given within—
- (a) the period of two years beginning with the end of the accounting period of that company in which the disposal is made on which the loss accrues; or
- (b) such longer period as the Board may by notice allow.
### Restrictions on the deduction of pre-entry losses
##### 6
- (1) In the calculation of the amount to be included in respect of chargeable gains in any company’s total profits for any accounting period—
- (a) if in that period there is any chargeable gain from which the whole or any part of any pre-entry loss accruing in that period is deductible in accordance with paragraph 7 below, the loss or, as the case may be, that part of it shall be deducted from that gain;
- (b) if, after all such deductions as may be made under paragraph (a) above have been made, there is in that period any chargeable gain from which the whole or any part of any pre-entry loss carried forward from a previous accounting period is deductible in accordance with paragraph 7 below, the loss or, as the case may be, that part of it shall be deducted from that gain;
- (c) the total chargeable gains (if any) remaining after the making of all such deductions as may be made under paragraph (a) or (b) above shall be subject to deductions in accordance with section 8(1) in respect of any allowable losses that are not pre-entry losses; and
- (d) any pre-entry loss which has not been the subject of a deduction under paragraph (a) or (b) above (as well as any other losses falling to be carried forward under section 8(1)) shall be carried forward to the following accounting period of that company.
- (2) Subject to sub-paragraph (1) above, any question as to which or what part of any pre-entry loss has been deducted from any particular chargeable gain shall be decided—
- (a) where it falls to be decided in respect of the setting of losses against gains in any accounting period ending before 16th March 1993 as if—
- (i) pre-entry losses accruing in any such period had been set against chargeable gains before any other allowable losses accruing in that period were set against those gains;
- (ii) pre-entry losses carried forward to any such period had been set against chargeable gains before any other allowable losses carried forward to that period were set against those gains; and
- (iii) subject to sub-paragraphs (i) and (ii) above, the pre-entry losses carried forward to any accounting period ending on or after 16th March 1993 were identified with such losses as may be determined in accordance with such elections as may be made by the company to which they accrued;
and
- (b) in any other case, in accordance with such elections as may be made by the company to which the loss accrued;
and any question as to which or what part of any pre-entry loss has been carried forward from one accounting period to another shall be decided accordingly.
- (3) An election by any company under this paragraph shall be made by notice to the inspector given—
- (a) in the case of an election under sub-paragraph (2)(a)(iii) above, before the end of the period of two years beginning with the end of the accounting period of that company which was current on 16th March 1993; and
- (b) in the case of an election under sub-paragraph (2)(b) above, before the end of the period of two years beginning with the end of the accounting period of that company in which the gain in question accrued.
- (4) For the purposes of this Schedule where any matter falls to be determined under this paragraph by reference to an election but no election is made, it shall be assumed, so far as consistent with any elections that have been made—
- (a) that losses are set against gains in the order in which the losses accrued; and
- (b) that the gains against which they are set are also determined according to the order in which they accrued with losses being set against earlier gains before they are set against later ones.
### Gains from which pre-entry losses are to be deductible
##### 7
- (1) A pre-entry loss that accrued to a company before it became a member of the relevant group shall be deductible from a chargeable gain accruing to that company if the gain is one accruing—
- (a) on a disposal made by that company before the date on which it became a member of the relevant group (“*the entry date*”);
- (b) on the disposal of an asset which was held by that company immediately before the entry date; or
- (c) on the disposal of any asset which—
- (i) was acquired by that company on or after the entry date from a person who was not a member of the relevant group at the time of the acquisition; and
- (ii) since its acquisition from that person has not been used or held for any purposes other than those of a trade which was being carried on by that company at the time immediately before the entry date and which continued to be carried on by that company until the disposal.
- (2) The pre-entry proportion of an allowable loss accruing to any company on the disposal of a pre-entry asset shall be deductible from a chargeable gain accruing to that company if—
- (a) the gain is one accruing on a disposal made, before the date on which it became a member of the relevant group, by that company and that company is the one (“*the initial company*”) by reference to which the asset on the disposal of which the loss accrues is a pre-entry asset;
- (b) the pre-entry asset and the asset on the disposal of which the gain accrues were each held by the same company at a time immediately before it became a member of the relevant group; or
- (c) the gain is one accruing on the disposal of an asset which—
- (i) was acquired by the initial company (whether before or after it became a member of the relevant group) from a person who, at the time of the acquisition, was not a member of that group; and
- (ii) since its acquisition from that person has not been used or held for any purposes other than those of a trade which was being carried on, immediately before it became a member of the relevant group, by the initial company and which continued to be carried on by the initial company until the disposal.
- (3) Where two or more companies become members of the relevant group at the same time and those companies were all members of the same group of companies immediately before they became members of the relevant group, then, without prejudice to paragraph 9 below—
- (a) an asset shall be treated for the purposes of sub-paragraph (1)(b) above as held, immediately before it became a member of the relevant group, by the company to which the pre-entry loss in question accrued if that company is one of those companies and the asset was in fact so held by another of those companies;
- (b) two or more assets shall be treated for the purposes of sub-paragraph (2)(b) above as assets held by the same company immediately before it became a member of the relevant group wherever they would be so treated if all those companies were treated as a single company; and
- (c) the acquisition of an asset shall be treated for the purposes of sub-paragraphs (1)(c) and (2)(c) above as an acquisition by the company to which the pre-entry loss in question accrued if that company is one of those companies and the assset was in fact acquired (whether before or after they became members of the relevant group) by another of those companies.
- (4) Paragraph 1(4) above shall apply for determining for the purposes of this paragraph whether an asset on the disposal of which a chargeable gain accrues was held at the time when a company became a member of the relevant group as it applies for determining whether that asset is a pre-entry asset in relation to that group by reference to that company.
- (5) Subject to sub-paragraph (6) below, where a gain accrues on the disposal of the whole or any part of—
- (a) any asset treated as a single asset but comprising assets only some of which were held at the time mentioned in paragraph (b) of sub-paragraph (1) or (2) above, or
- (b) an asset which is treated as held at that time by virtue of a provision requiring an asset which was not held at that time to be treated as the same as an asset which was so held,
a pre-entry loss shall be deductible by virtue of paragraph (b) of sub-paragraph (1) or (2) above from the amount of that gain to the extent only of such proportion of that gain as is attributable to assets held at that time or, as the case may be, represents the gain that would have accrued on the asset so held.
- (6) Where—
- (a) a chargeable gain accrues by virtue of subsection (10) of section 116 on the disposal of a qualifying corporate bond,
- (b) that bond was not held as required by paragraph (b) of sub-paragraph (1) or (2) above at the time mentioned in that paragraph, and
- (c) the whole or any part of the asset which is the old asset for the purposes of that section was so held,
the question whether that gain is one accruing on the disposal of an asset the whole or any part of which was held by a particular company at that time shall be determined for the purposes of this paragraph as if the bond were deemed to have been so held to the same extent as the old asset.
### Change of a company’s nature
##### 8
- (1) If—
- (a) within any period of three years, a company becomes a member of a group of companies and there is (either earlier or later in that period, or at the same time) a major change in the nature or conduct of a trade carried on by that company, or
- (b) at any time after the scale of the activities in a trade carried on by a company has become small or negligible, and before any considerable revival of the trade, that company becomes a member of a group of companies,
the trade carried on before that change, or which has become small or negligible, shall be disregarded for the purposes of paragraph 7(1)(c) and (2)(c) above in relation to any time before the company became a member of the group in question.
- (2) In sub-paragraph (1) above the reference to a major change in the nature or conduct of a trade includes a reference to—
- (a) a major change in the type of property dealt in, or services or facilities provided, in the trade; or
- (b) a major change in customers, markets or outlets of the trade;
and this paragraph shall apply even if the change is the result of a gradual process which began outside the period of three years mentioned in sub-paragraph (1)(a) above.
- (3) Where the operation of this paragraph depends on circumstances or events at a time after the company becomes a member of any group of companies (but not more than three years after), an assessment to give effect to this paragraph shall not be out of time if made within six years from that time or the latest such time.
### Identification of “the relevant group" and application of Schedule to every connected group
##### 9
- (1) This paragraph shall apply where there is more than one group of companies which would be the relevant group in relation to any company.
- (2) Where any loss has accrued on the disposal by any company of any asset, this Schedule shall not apply by reference to any group of companies in relation to any loss accruing on that disposal unless—
- (a) that group is a group in relation to which that loss is a pre-entry loss by virtue of paragraph 1(2)(a) above or, if there is more than one such group, the one of which that company most recently became a member;
- (b) that group, in a case where there is no group falling within paragraph (a) above, is either—
- (i) the group of which that company is a member at the time of the disposal, or
- (ii) if it is not a member of a group of companies at that time, the group of which that company was last a member before that time;
- (c) that group, in a case where there is a group falling within paragraph (a) or (b) above, is a group of which that company was a member at any time in the accounting period of that company in which it became a member of the group falling within that paragraph;
- (d) that group is a group the principal company of which is or has been, or has been under the control of—
- (i) the company by which the disposal is made, or
- (ii) another company which is or has been a member of a group by reference to which this Schedule applies in relation to the loss in question by virtue of paragraph (a), (b) or (c) above;
or
- (e) that group is a group of which either—
- (i) the principal company of a group by reference to which this Schedule so applies, or
- (ii) a company which has had that principal company under its control,
is or has been a member;
and sub-paragraphs (3) to (5) below shall apply in the case of any loss accruing on the disposal of any asset where, by virtue of this sub-paragraph, there are two or more groups (“*connected groups*”) by reference to which this Schedule applies.
- (3) This Schedule shall apply separately in relation to each of the connected groups (so far as they are not groups in relation to which the loss is a pre-entry loss by virtue of paragraph 1(2)(a) above) for the purpose of—
- (a) determining whether the loss on the disposal of any asset is a loss on the disposal of a pre-entry asset; and
- (b) calculating the pre-entry proportion of that loss.
- (4) Subject to sub-paragraph (5) below, paragraph 6 above shall have effect—
- (a) as if the pre-entry proportion of any loss accruing on the disposal of an asset which is a pre-entry asset in the case of more than one of the connected groups were the largest pre-entry proportion of that loss calculated in accordance with sub-paragraph (3) above; and
- (b) so that, where the loss accruing on the disposal of any asset is a pre-entry loss by virtue of paragraph 1(2)(a) above in the case of any of the connected groups, that loss shall be the pre-entry loss for the purposes of paragraph 6 above, and not any amount which is the pre-entry proportion of that loss in relation to any of the other groups.
- (5) Where, on the separate application of this Schedule in the case of each of the groups by reference to which this Schedule applies, there is, in the case of the disposal of any asset, a pre-entry loss by reference to each of two or more of the connected groups, no amount in respect of the loss accruing on the disposal shall be deductible under paragraph 7 above from any chargeable gain if any of the connected groups is a group in the case of which, on separate applications of that paragraph in relation to each group, the amount deductible from that gain in respect of that loss is nil.
- (6) Notwithstanding that the principal company of one group (“*the first group*”) has become a member of another (“*the second group*”), those two groups shall not by virtue of section 170(10) or (10A) be treated in relation to any company that is or has become a member of the second group (“the relevant company") as the same group for the purposes of this paragraph if—
- (a) the time at which the relevant company became a member of the first group is a time in the same accounting period as that in which the principal company of the first group became a member of the second group; or
- (b) the principal company of the first group was under the control, immediately before it became a member of the second group, of a company which at that time was already a member of the second group.
- (7) Where, in the case of the disposal of any asset—
- (a) two or more groups which but for sub-paragraph (6) above would be treated as the same group are treated as separate groups by virtue of that sub-paragraph; and
- (b) one of those groups is a group of which either—
- (i) the principal company of a group by reference to which this Schedule applies by virtue of sub-paragraph (2)(a), (b) or (c) above in relation to any loss accruing on the disposal, or
- (ii) a company which has had that principal company under its control,
is or has been a member,
this paragraph shall have effect as if that principal company had been a member of each of the groups mentioned in paragraph (a) above.
### Appropriations to stock in trade
##### 10
Where, but for an election under subsection (3) of section 161, there would be deemed to have been a disposal at any time by any company of any asset—
- (a) the amount by which the market value of the asset may be treated as increased in pursuance of that election shall not include the amount of any pre-entry loss that would have accrued on that disposal; and
- (b) this Schedule shall have effect as if the pre-entry loss of the last mentioned amount had accrued to that company at that time.
### Continuity provisions
##### 11
- (1) This paragraph applies where provision has been made by or under any enactment (“*the transfer legislation*”) for the transfer of property, rights and liabilities to any person from—
- (a) a body established by or under any enactment for the purpose, in the exercise of statutory functions, of carrying on any undertaking or industrial or other activity in the public sector or of exercising any other statutory functions;
- (b) a subsidiary of such a body; or
- (c) a company wholly owned by the Crown.
- (2) A loss shall not be a pre-entry loss for the purposes of this Schedule in relation to any company to whom a transfer has been made by or under the transfer legislation if that loss—
- (a) accrued to the person from whom the transfer has been made; and
- (b) falls to be treated, in accordance with any enactment made in relation to transfers by or under that legislation, as a loss accruing to that company.
- (3) For the purposes of this Schedule where a company became a member of the relevant group by virtue of the transfer by or under the transfer legislation of any shares in or other securities of that company or any other company—
- (a) a loss that accrued to that company before it so became a member of that group shall not be a pre-entry loss in relation to that group; and
- (b) no asset held by that company when it so became a member of that group shall by virtue of that fact be a pre-entry asset.
- (4) For the purposes of this paragraph a company shall be regarded as wholly owned by the Crown if it is—
- (a) a company limited by shares in which there are no issued shares held otherwise than by, or by a nominee of, the Treasury, a Minister of the Crown, a Northern Ireland department or another company wholly owned by the Crown; or
- (b) a company limited by guarantee of which no person other than the Treasury, a Minister of the Crown or a Northern Ireland department, or a nominee of the Treasury, a Minister of the Crown or a Northern Ireland department, is a member.
- (5) In this paragraph—
- “*enactment*” includes any provision of any Northern Ireland legislation, within the meaning of section 24 of the Interpretation Act 1978; and
- “*statutory functions*” means functions under any enactment, under any subordinate legislation, within the meaning of the Interpretation Act 1978, or under any statutory rules, within the meaning of the Statutory Rules (Northern Ireland) Order 1979.
### Companies changing groups on certain transfers of shares etc.
##### 12
For the purposes of this Schedule, and without prejudice to paragraph 11 above, where—
- (a) a company which is a member of a group of companies becomes at any time a member of another group of companies as the result of a disposal of shares in or other securities of that company or any other company; and
- (b) that disposal is one on which, by virtue of any of the no gain/no loss provisions, neither a gain nor a loss would accrue,
this Schedule shall have effect in relation to the losses that accrued to that company before that time and the assets held by that company at that time as if any time when it was a member of the first group were included in the period during which it is treated as having been a member of the second group.
## SCHEDULE 7B
##### 1
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##### 2
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##### 3
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##### 4
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##### 5
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##### 6
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##### 7
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##### 8
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##### 9
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##### 10
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##### 11
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##### 12
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##### 13
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##### 14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Post Office Act 1969 c. 48
## Part I — Valuation
### Preliminary
### Gifts and transactions between connected persons before 20th March 1985
### Valuation of assets before 6th July 1973
### Valuation of assets on 6th April 1965
### References to the London Stock Exchange before 25th March 1973and Exchange Control restrictions before 13th December 1979
### Depreciated valuations referable to deaths before 31st March 1973
### Estate duty
## Part II — Other transitory provisions
### Value-shifting
### Assets acquired on disposal chargeable under Case VII of Schedule D
### Unrelieved Case VII losses
### Devaluation of sterling: securities acquired with borrowed foreign currency
### Devaluation of sterling: foreign insurance funds
### Gilt-edged securities past redemption date
### Qualifying corporate bonds, company reorganisations, share conversions etc.
### Land: allowance for betterment levy
### Non-resident trusts
### Private residences
### Works of art etc.
### Disposal before acquisition
### Estate duty
### Validity of subordinate legislation
### Amendments in other Acts
### Saving for Part III of this Schedule
## Part III — Assets acquired before commencement
## Part IV — Other general savings
## SCHEDULE
## Editorial notes
[^c2138138]: Act partly in force at Royal Assent and otherwise in force or coming into force as mentioned in s.289.
[^c2138139]: Act applied (with modifications) by [S.I. 1992/415](https://www.legislation.gov.uk/uksi/1992/415), [reg. 3](https://www.legislation.gov.uk/uksi/1992/415/regulation/3) (with [regs. 4-7](https://www.legislation.gov.uk/uksi/1992/415/regulation/4)) Power to extend conferred (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 134](https://www.legislation.gov.uk/ukpga/1993/34/section/134), [Sch. 15 para. 4(10)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/4/10) Power to extend conferred (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 165](https://www.legislation.gov.uk/ukpga/1993/34/section/165), [Sch. 16 para. 3(3)(b)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/16/paragraph/3/3/b) Act modified (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169), [Sch. 17 paras. 2(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/2/1), 4(1)
[^c2138141]: S. 3 amended (for the year 1993-1994) by [S.I. 1993/760](https://www.legislation.gov.uk/uksi/1993/760), [art. 2](https://www.legislation.gov.uk/uksi/1993/760/article/2) S. 3 modified (for the year 1993-1994) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 82](https://www.legislation.gov.uk/ukpga/1993/34/section/82)
[^c2138142]: Words in s. 3(3) substituted (27.7.1993 with effect for the years 1994-95 and subsequent years as mentioned in s. 83(2)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 83(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/83/1)
[^c2335609]: S. 3(7A) inserted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 3(4)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/3/4), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2138161]: [1986 c. 45](https://www.legislation.gov.uk/ukpga/1986/45).
[^c2138162]: [S.I.1989/2405 (N.I.19)](https://www.legislation.gov.uk/nisi/1989/2405).
[^c2138163]: S. 9(4) inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment as mentioned in s. 208(4)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 208(2)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/208/2/4)
[^c2138166]: S. 22 excluded (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para.17](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/17)
[^c2335591]: S. 30 excluded (retrospective to 5.11.2993) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/2), [Sch. 24 para. 4(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/4/1)
[^c2138186]: S. 37 extended (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment as mentioned in s. 184(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 176(2)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/176/2/b), [184(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/184/3)
[^c2138187]: S. 37(1) restricted (16.7.1992, with effect as mentioned in [s. 65(6)](https://www.legislation.gov.uk/ukpga/1992/48/section/65/6) of the amending Act) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 65(2)(e)(5)](https://www.legislation.gov.uk/ukpga/1992/48/section/65/2/e/5)
[^c2138188]: S. 39 extended (27.7.1993 with effect for the years 1992-93 and subsequent years of assessment as mentioned in s. 184(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 176(2)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/176/2/b), [184(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/184/3)
[^c2138189]: [1981 c. 35](https://www.legislation.gov.uk/ukpga/1981/35).
[^c2138190]: [1983 c. 28](https://www.legislation.gov.uk/ukpga/1983/28).
[^c2138191]: S. 41 modified (16.7.1992)) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras. 6(2)(5)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/6/2/5),7
[^c2138192]: S. 60(1) applied (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 21(2)(d)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/21/2/d)
[^c2138193]: [1982 c. 53](https://www.legislation.gov.uk/ukpga/1982/53).
[^c2138194]: [1914 c. 47](https://www.legislation.gov.uk/ukpga/1914/47).
[^c2138195]: [1985 c. 66](https://www.legislation.gov.uk/ukpga/1985/66).
[^c2138196]: [1925 c. 18](https://www.legislation.gov.uk/ukpga/1925/18).
[^c2138197]: S. 71 excluded (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 21(2)(d)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/21/2/d)
[^c2138198]: S. 76(1) excluded (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 21(2)(e)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/21/2/e)
[^c2138200]: S. 99 extended (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 22(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/22/2)
[^c2138202]: [1982 c. 53](https://www.legislation.gov.uk/ukpga/1982/53).
[^c2138204]: [1985 c. 54](https://www.legislation.gov.uk/ukpga/1985/54).
[^c2138205]: [1985 c. 54](https://www.legislation.gov.uk/ukpga/1985/54).
[^c2138206]: [S.I.1986/387](https://www.legislation.gov.uk/uksi/1986/387).
[^c2138207]: [1985 c. 54](https://www.legislation.gov.uk/ukpga/1985/54).
[^c2138208]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c2138209]: [1983 c. 28](https://www.legislation.gov.uk/ukpga/1983/28).
[^c2138211]: [1984 c. 43](https://www.legislation.gov.uk/ukpga/1984/43).
[^c2138212]: Words in s. 116(11) inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 46(1)(3)](https://www.legislation.gov.uk/ukpga/1992/48/section/46/1/3)
[^c2335593]: S. 117 applied by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 153(11A)](https://www.legislation.gov.uk/ukpga/1993/34/section/153/11A) (as inserted (retrospective to 27.7.1993) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 24 paras. 1](https://www.legislation.gov.uk/ukpga/1995/4/schedule/24/paragraph/1), [4(4)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/24/paragraph/4/4)) S. 117 modified by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [Sch. 17 para. 5](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/5) (as substituted (retrospective to 27.7.1993) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 24 paras. 1](https://www.legislation.gov.uk/ukpga/1995/4/schedule/24/paragraph/1), [6](https://www.legislation.gov.uk/ukpga/1995/4/schedule/24/paragraph/6))
[^c2138217]: S. 117(6A) inserted (27.7.1993 with effect as mentioned in s. 84(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 84(1)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/84/1/3)
[^c2138218]: [1984 c. 43](https://www.legislation.gov.uk/ukpga/1984/43).
[^c2138227]: [1968 c. 13](https://www.legislation.gov.uk/ukpga/1968/13).
[^c2138228]: [1939 c. 117](https://www.legislation.gov.uk/ukpga/1939/117).
[^c2138229]: [1968 c. 13](https://www.legislation.gov.uk/ukpga/1968/13).
[^c2138230]: 1958 (7 Eliz. 2) c.6.
[^c2138231]: [1920 c.18](https://www.legislation.gov.uk/ukpga/1920/18).
[^c2138232]: [1972 c. 65](https://www.legislation.gov.uk/ukpga/1972/65).
[^c2138233]: S. 122 modified (27.7.1992) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/16/2/b)
[^c2138235]: S. 137(5):30.9.1993 appointed for the purposes of s. 137(5) by [S.I. 1992/3066](https://www.legislation.gov.uk/uksi/1992/3066), [art. 2(2)(d)](https://www.legislation.gov.uk/uksi/1992/3066/article/2/2/d) in force at 30.9.1993 by [S.I. 1992/3066](https://www.legislation.gov.uk/uksi/1992/3066), [art. 2(2)(d)](https://www.legislation.gov.uk/uksi/1992/3066/article/2/2/d)
[^c2138236]: S. 139 excluded (27.7.1993 with application as mentioned in s. 165(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169), [Sch. 17 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/7/2/b)
[^c2138237]: S. 139(8): 30.9.1993 appointed for the purposes of s. 139(8) by [S.I. 1992/3066](https://www.legislation.gov.uk/uksi/1992/3066), [art. 2(2)(d)](https://www.legislation.gov.uk/uksi/1992/3066/article/2/2/d)
[^c2138241]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c2138242]: S. 140(6A) inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 46(1)(4)](https://www.legislation.gov.uk/ukpga/1992/48/section/46/1/4)
[^c2138243]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c2138244]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c2335607]: S. 138A inserted (retrospectively) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 89(1)(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/89/1/2) (with [s. 89(3)-(8)](https://www.legislation.gov.uk/ukpga/1997/16/section/89/3))
[^c2138246]: S. 140A inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s.44](https://www.legislation.gov.uk/ukpga/1992/48/section/44)
[^c2138247]: S. 140B inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s.44](https://www.legislation.gov.uk/ukpga/1992/48/section/44)
[^c2138248]: S. 140C inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 45](https://www.legislation.gov.uk/ukpga/1992/48/section/45)
[^c2138249]: S. 140D inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 45](https://www.legislation.gov.uk/ukpga/1992/48/section/45)
[^c2138245]: Cross heading inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s.44](https://www.legislation.gov.uk/ukpga/1992/48/section/44)
[^c2138251]: S. 144 extended (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 26(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/26/2)
[^c2138253]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c2138254]: S. 149A inserted (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s.104](https://www.legislation.gov.uk/ukpga/1993/34/section/104)
[^c2138255]: [1983 c. 28](https://www.legislation.gov.uk/ukpga/1983/28).
[^c2138256]: [1981 c. 35](https://www.legislation.gov.uk/ukpga/1981/35).
[^c2138257]: [1981 c. 35](https://www.legislation.gov.uk/ukpga/1981/35).
[^c2138258]: S. 151(4) inserted (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s.85](https://www.legislation.gov.uk/ukpga/1993/34/section/85)
[^c2138259]: Ss. 152-156 modified (16.7.1992) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras.3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/7) Ss. 152-156 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 6(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/6/2)
[^c2138260]: Ss. 152-156 modified (16.7.1992) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras.3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/7) Ss. 152-156 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 6(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/6/2)
[^c2138261]: Ss. 152-156 modified (16.7.1992) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras.3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/7) Ss. 152-156 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 6(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/6/2)
[^c2138264]: Ss. 152-156 modified (16.7.1992) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras. 3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/7) Ss. 152-156 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 6(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/6/2)
[^c2138265]: [1968 c.59](https://www.legislation.gov.uk/ukpga/1968/59).
[^c2138266]: Words in s. 155 inserted (27.7.1993 with effect as mentioned in s. 86(4)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 86(1)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/86/1/4)
[^c2138267]: Ss. 152-156 modified (16.7.1992) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras.3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/7) Ss. 152-156 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 6(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/6/2)
[^c2138268]: Words in s. 157 substituted (27.7.1993 with effect in relation to any disposal made on or after 16.3.1993 as mentioned in s. 87(2)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 87](https://www.legislation.gov.uk/ukpga/1993/34/section/87), [Sch. 7 Pt. I para. 1(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/7/part/I/paragraph/1/1)
[^c2138303]: Words in s. 165 substituted (27.7.1993 with effect in relation to any disposal made on or after 16.3.1993 as mentioned in s. 87(2)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 87](https://www.legislation.gov.uk/ukpga/1993/34/section/87), [Sch. 7 Pt. I para. 1(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/7/part/I/paragraph/1/1)
[^c2138313]: [1962 c. 46](https://www.legislation.gov.uk/ukpga/1962/46).
[^c2138314]: [1968 c. 73](https://www.legislation.gov.uk/ukpga/1968/73).
[^c2138315]: [1968 c. 73](https://www.legislation.gov.uk/ukpga/1968/73).
[^c2138316]: S. 171 excluded (27.7.1993 with application as mentioned in s. 165(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169), [Sch. 17 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/7/2/b)
[^c2335592]: S. 175(2A)-(2C) inserted (retrospectively as respects s. 175(2A), with application in accordance with s. 48(5) of the amending Act as respects s. 175(2B)(2C)) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 48(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/48/1)[(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/48/3) (with [s. 48(4)(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/48/4/5))
[^c2138321]: S. 176 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 18(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/18/2)
[^c2138323]: S. 177: modified (27.7.1993 with application as mentioned in s. 165(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169), [Sch. 17 paras. 5(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/5/1); modified (27.7.1993 with application as mentioned in s. 165(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169), [Sch. 17 paras. 5(3)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/5/3); modified (27.7.1993 with application as mentioned in s. 165(1)) by 1993, s. 169, Sch. 17 paras. 6(2); modified (27.7.1993 with applicaton as mentioned in s. 165(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [Sch. 17 paras. 6(3)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/6/3)
[^c2138324]: Words in s. 177(2) inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 46(1)(6)](https://www.legislation.gov.uk/ukpga/1992/48/section/46/1/6)
[^c2138325]: S. 177A inserted (27.7.1993 with application as mentioned in s. 88(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 88(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/88/1)
[^c2138330]: s. 179: 30.9.1993 appointed for the purposes of s. 179 by [S.I. 1992/3066](https://www.legislation.gov.uk/uksi/1992/3066), [art. 2(2)(d)](https://www.legislation.gov.uk/uksi/1992/3066/article/2/2/d)
[^c2138331]: S. 179 excluded (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 4(1)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/4/1) S. 179: modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 4(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/4/2); modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 51(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/51/2)
[^c2138333]: Words in s. 179(4) substituted (27.7.1993 with effect as mentioned in s. 89(2)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 89(1)(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/89/1/2)
[^c2335589]: S. 188 repealed (retrospective to 30.11.1993) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(1)(a)(10)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/1/a/10), [Sch. 26 Pt. 8(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/8/1)
[^c2138343]: S. 189: 30.9.1993 appointed for the purposes of s. 189 by [S.I. 1992/3066](https://www.legislation.gov.uk/uksi/1992/3066), [art. 2(2)(d)](https://www.legislation.gov.uk/uksi/1992/3066/article/2/2/d)
[^c2138347]: [1983 c. 28](https://www.legislation.gov.uk/ukpga/1983/28).
[^c2138348]: [1964 c. 28 (N.I.)](https://www.legislation.gov.uk/apni/1964/28).
[^c2335601]: S. 196(5)(5A) substituted for s. 196(5) (retrospectively and with effect in accordance with [s. 181(4)(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/4/5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 181(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/3)
[^c2335602]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2335605]: [1964 c. 28 (N.I.)](https://www.legislation.gov.uk/apni/1964/28).
[^c2335606]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138350]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138351]: [1980 c. 48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c2138352]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138355]: [1970 c.24](https://www.legislation.gov.uk/ukpga/1970/24).
[^c2138356]: S. 206 repealed (27.7.1993, the repeal of subsections (2)-(5) having effect for the year 1994-95 and subsequent years of assessment, the repeal of subsection (1) having effect for the year 1992-93 and subsequent years of assessment, as mentioned in Notes 4, 5) 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) Table(12) Notes 4, 5; S. 206 further amended (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 183(7)](https://www.legislation.gov.uk/ukpga/1993/34/section/183/7), [184(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/184/3)
[^c2138357]: S. 207 repealed (27.7.1993 with effect for the year 1994 and subsequent underwriting years as mentioned in Note 2) 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) Table(12) Note 2
[^c2138358]: S. 208 repealed (27.7.1993 with effect for the year 1994 and subsequent underwriting years as mentioned in Sch. 23, Pt. III Table (12) Note 2) 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) Table(12) Note 2
[^c2138359]: S. 209 repealed (27.7.1993, the repeal of subsections (1)(2)(6) having effect for the year 1994-95 and subsequent years of assessment, the repeal of subsections (3)-(5) having effect for the year 1992-3 and subsequent years of assessment, as mentioned in Notes 4, 5) 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) Table(12) Notes 4, 5; s. 209 further amended (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment as mentioned in s. 184(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 183(8)(a)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/183/8/a/b), [184(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/184/3)
[^c2138366]: S. 212 modified (31.7.1992) by [S.I. 1992/1655](https://www.legislation.gov.uk/uksi/1992/1655), [arts. 1](https://www.legislation.gov.uk/uksi/1992/1655/article/1), [21](https://www.legislation.gov.uk/uksi/1992/1655/article/21) S. 212 amended (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 91(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/91/1) S. 212 excluded (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 91(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/91/1)
[^c2138368]: S. 212(3)(4)(6) repealed (27.7.1993 with effect in relation to accounting periods beginning on or after 1.1.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 91(2)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/91/2/b), [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) Table(8) Note
[^c2138372]: S. 212(8) repealed (27.7.1993 with effect as mentioned in s. 91(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 91(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/91/1), [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) Table(8) Note
[^c2138375]: S. 213(1A) inserted (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 91(4)](https://www.legislation.gov.uk/ukpga/1993/37/section/91/4)
[^c2138377]: S. 213(9) repealed (27.7.1993 with effect in relation to accounting periods beginning on or after 1.1.1993) 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) Table(8) Note
[^c2138387]: [1986 c. 53](https://www.legislation.gov.uk/ukpga/1986/53).
[^c2138389]: S. 217A inserted (19.2.1993) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 56](https://www.legislation.gov.uk/ukpga/1992/48/section/56), [Sch. 9 para. 21(3)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/9/paragraph/21/3); [S.I. 1993/236](https://www.legislation.gov.uk/uksi/1993/236), [art.2](https://www.legislation.gov.uk/uksi/1993/236/article/2)
[^c2138390]: S. 217B inserted (19.2.1993) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 56](https://www.legislation.gov.uk/ukpga/1992/48/section/56), [Sch. 9 para. 21(3)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/9/paragraph/21/3); [S.I. 1993/236](https://www.legislation.gov.uk/uksi/1993/236), [art.2](https://www.legislation.gov.uk/uksi/1993/236/article/2)
[^c2138391]: S. 217C inserted (19.2.1993) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 56](https://www.legislation.gov.uk/ukpga/1992/48/section/56), [Sch. 9 para. 21(3)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/9/paragraph/21/3); [S.I. 1993/236](https://www.legislation.gov.uk/uksi/1993/236), [art.2](https://www.legislation.gov.uk/uksi/1993/236/article/2)
[^c2138388]: Cross heading inserted (19.2.1993) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 56](https://www.legislation.gov.uk/ukpga/1992/48/section/56), [Sch. 9 para. 21(3)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/9/paragraph/21/3); [S.I. 1993/236](https://www.legislation.gov.uk/uksi/1993/236), [art. 2](https://www.legislation.gov.uk/uksi/1993/236/article/2)
[^c2138392]: [1964 c. 56](https://www.legislation.gov.uk/ukpga/1964/56).
[^c2138393]: [1985 c. 69](https://www.legislation.gov.uk/ukpga/1985/69).
[^c2138394]: [1985 c. 69](https://www.legislation.gov.uk/ukpga/1985/69).
[^c2138397]: [S.I. 1981/156 (N.I.3)](https://www.legislation.gov.uk/nisi/1981/156).
[^c2138398]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c2138399]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c2138400]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c2138401]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c2138402]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c2138405]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138406]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138408]: [1967 c. 22](https://www.legislation.gov.uk/ukpga/1967/22).
[^c2138409]: S. 251(6) inserted (27.7.1993 with effect as mentioned in s. 84(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 84(2)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/84/2/3)
[^c2138411]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138416]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138417]: [1986 c. 56](https://www.legislation.gov.uk/ukpga/1986/56).
[^c2138418]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138419]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c2138420]: [1959 c. 49](https://www.legislation.gov.uk/ukpga/1959/49).
[^c2138423]: [1927 c. 41](https://www.legislation.gov.uk/ukpga/1927/41).
[^c2138424]: Words in s. 271(6)(a) substituted (1.9.1992) by [1992 c. 44](https://www.legislation.gov.uk/ukpga/1992/44), [s. 11(2)](https://www.legislation.gov.uk/ukpga/1992/44/section/11/2), [Sch. 8 Pt. I para. 1(1)(2)(9)](https://www.legislation.gov.uk/ukpga/1992/44/schedule/8/part/I/paragraph/1/1/2/9); [S.I. 1992/1874](https://www.legislation.gov.uk/uksi/1992/1874), [art.2](https://www.legislation.gov.uk/uksi/1992/1874/article/2)
[^c2138425]: [1947 c. 30](https://www.legislation.gov.uk/ukpga/1947/30).
[^c2138426]: S. 272(2)-(4) applied (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 24(5)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/24/5)
[^c2138429]: S. 273(3) applied (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 24(6)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/24/6)
[^c2138430]: [S. 275](https://www.legislation.gov.uk/ukpga/1992/12/section/275) applied (with effect in relation to accounting periods beginning after 31.12.1992 as mentioned in Sch. 19AC) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 19AC](https://www.legislation.gov.uk/ukpga/1988/1/schedule/19AC) (as inserted by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 97](https://www.legislation.gov.uk/ukpga/1993/34/section/97), [Sch. 9 para.1](https://www.legislation.gov.uk/ukpga/1993/34/schedule/9/paragraph/1))
[^c2138431]: [1964 c. 29](https://www.legislation.gov.uk/ukpga/1964/29).
[^c2138432]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138435]: [1972 c. 40](https://www.legislation.gov.uk/ukpga/1972/40).
[^c2138436]: [1978 c. 18](https://www.legislation.gov.uk/ukpga/1978/18).
[^c2138437]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c2138439]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c2138441]: [1986 c. 53](https://www.legislation.gov.uk/ukpga/1986/53).
[^c2138443]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c2138444]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c2138445]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c2335611]: Words in Sch. 1 para. 1(1) inserted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 4(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4/2/b), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2138446]: [1925 c. 19](https://www.legislation.gov.uk/ukpga/1925/19).
[^c2138447]: [1958 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1958/23).
[^c2138448]: [1925 c. 19](https://www.legislation.gov.uk/ukpga/1925/19).
[^c2335613]: Sch. 1 para. 1(2A) inserted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 4(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4/3), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2335615]: Words in Sch. 1 para. 1(3) inserted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 4(4)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4/4/b), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2138449]: [1983 c. 20](https://www.legislation.gov.uk/ukpga/1983/20).
[^c2138450]: [1992 c. 6](https://www.legislation.gov.uk/ukpga/1992/6).
[^c2138451]: [1992 c. 9](https://www.legislation.gov.uk/ukpga/1992/9).
[^c2138452]: [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4).
[^c2138453]: [1992 c. 7](https://www.legislation.gov.uk/ukpga/1992/7).
[^c2335617]: Words in Sch. 1 para. 2(2) substituted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5/3/a), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2335619]: Sch. 1 para. 2(2A) inserted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 5(4)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5/4), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2138454]: [1965 c. 25](https://www.legislation.gov.uk/ukpga/1965/25).
[^c2138455]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c2138456]: [1990 c. 8](https://www.legislation.gov.uk/ukpga/1990/8).
[^c2138457]: [1972 c. 52](https://www.legislation.gov.uk/ukpga/1972/52).
[^c2138458]: [S.I. 1991/1220 (N.I.11)](https://www.legislation.gov.uk/nisi/1991/1220)
[^c2138460]: [1964 c. 28 (N.l.)](https://www.legislation.gov.uk/ukpga/1964/28).
[^c2138461]: [1964 c. 29](https://www.legislation.gov.uk/ukpga/1964/29).
[^c2138462]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138463]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138478]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138479]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138480]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138481]: Words in Sch. 7 para. 7(1) substituted (27.7.1993 with effect in relation to any disposal made on or after 16.3.1993 as mentioned in s. 87(2)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 87](https://www.legislation.gov.uk/ukpga/1993/34/section/87), [Sch. 7 Pt. I para. 1(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/7/part/I/paragraph/1/1)
[^c2138505]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c2138506]: [S.I. 1979/1573 (N.I. 13)](https://www.legislation.gov.uk/nisi/1979/1573).
[^c2187166]: Sch. 7A inserted (27.7.1993 with effect as mentioned in [s. 88(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/88/3) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), c. 88(2), Sch. 8
[^key-cf3960a37886c11eac41b6b156530cf9]: S. 171(1) excluded (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 2(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/2/3)
[^key-c61333fd6bef2428a1168708f4d03a3b]: S. 23(4) modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 3(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/3/1)[(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/3/3)
[^key-60df4d1ea6f90054bbf1238e4a9ce4c6]: S. 23(5) modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 3(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/3/2)[(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/3/3)
[^key-eb33f5c4a96dc4c1eb294b7b21ed758f]: S. 30(5) excluded (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 4(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/4/2)[(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/4/3)
[^key-2db3890b14676204cbc9a451baac73cc]: Ss. 152-160 modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/1)
[^key-f1efaf9558efb15b34e5a2a0bbc4366e]: S. 154 modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/2)
[^key-59daa5af51842809b1546358bc73f643]: S. 152 restricted (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/3)
[^key-208f22d583c64b85c2f5c44d6e4c1ef4]: S. 153 restricted (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/3)
[^key-3d98161715f5f76998c5943ed43630d9]: Ss. 152-154 modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/4)
[^key-456db7ce00bb06452a5b3d99523f43eb]: S. 154 applied (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/5)
[^key-7aa435f07d01f3164515a8888ea0409e]: S. 171(1) excluded (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 7(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/7/3)
[^key-c8f23c9c36bb3326d444a4c51a865727]: S. 17 excluded (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 7(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/7/4)
[^key-4b2bccbe08f5aa653392285b2967c9ec]: S. 179 modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 8(1)-(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/8/1)
[^key-d8fc574574bef5fbeeb1549d9da82dc7]: S. 179 applied (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 8(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/8/5)
[^key-6939f2d384c1e68e1fe712d29ae19730]: S. 253(4) modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 9(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/2)[(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/5)
[^key-0d0e4bf7282d211ce1d6d7f12a4b686b]: Ss. 253, 254 modified (11.1.1994 retrospective) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 9(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/3)[(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/4)
[^key-e336f5453d5ba472fa12a81317b61471]: Ss. 253, 254 restricted (11.1.1994 retrospective) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 9(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/5)
[^key-be23ec6e8a40d242ec58d148bc35fbd5]: S. 253(7)(8) excluded (11.1.1994 retrospective) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 9(9)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/9)
[^key-7054dcc326a0157665ac48b10f49fc06]: Sch. 2 modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 10](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/10)
[^key-7073ffe27329b5647d7ae56490e2bfed]: S. 17 excluded (with saving) (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 11(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/11/2)
[^key-9cef632edc9c184995a2d6424c779783]: S. 272 applied (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 18(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/18/5)
[^key-e3f8c8e3533fa37631b2dbff7aa6c506]: S. 171(1) excluded (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 25(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/25/3)
[^M_C_96955af4-9b31-4366-f2b7-240fbf3ed810]: Act modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 24 paras. 2(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/2/1), [9(1)(6)-(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/1), [11(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/11/4)
[^key-d0c7a8a12a0278cdf9f2f106bb7cf3c6]: Act applied (with effect in accordance with reg. 1(1) of the amending S.I.) by [The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728)](https://www.legislation.gov.uk/uksi/1994/728), [reg. 3(1)](https://www.legislation.gov.uk/uksi/1994/728/regulation/3/1) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/1994/728/regulation/1/2))
[^key-2c7045f26212cb6d717b5daf4c09f8ae]: S. 3(2) sum amended (for the year 1994-95) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 90](https://www.legislation.gov.uk/ukpga/1994/9/section/90)
[^key-05ba31168a698bf1dfc12c3bb05124f6]: S. 3(3) excluded (for the year 1994-95) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 90](https://www.legislation.gov.uk/ukpga/1994/9/section/90)
[^key-fbc4c518f8e2c5d5ba1c636e944b1112]: S. 170 extended (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 148(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/148/9)
[^key-757ac07b390641136fbbde96d2d5e897]: Act modified (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 173(2)(c)](https://www.legislation.gov.uk/ukpga/1994/9/section/173/2/c) (with [s. 173(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/173/1))
[^key-4f420e2c44a26cac88e83837398c3dd0]: S. 38 restricted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 173(4)(d)](https://www.legislation.gov.uk/ukpga/1994/9/section/173/4/d) (with [s. 173(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/173/1))
[^key-5d58737b196aa24c84d95bb045c1863a]: S. 179 restricted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 250(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/250/2)
[^key-69ec660cb043256081cd900c7fac3982]: Act applied (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 25 para. 1(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/25/paragraph/1/2)
[^key-229281ef497d10e4b1591aef4ed78bad]: Ss. 152-156 modified (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 25 para. 3(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/25/paragraph/3/2)
[^key-857f99c02887bb038065f8c49c3ecc04]: Words in s. 53(1) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/1) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-28cb3f6f41c1db4ae3653534f7c69fda]: Words in s. 53(2) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(2)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/2/a) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-11ece275e98ce5c9e2c498259640e853]: S. 53(2)(a) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(2)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/2/b) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-6a958a5db2f0b99370435ca2ef75b1ce]: Word in s. 53(2)(b) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(2)(c)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/2/c) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-180fa7c6b1565490349c9bf71f27eb5a]: S. 53(2A) inserted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/3) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-db99610de5f0182bc7235052bce81f22]: S. 55(7)-(11) inserted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/4) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-15d4e0ca84439966d33363fe31378acd]: Words in s. 56(2) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(5)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/5/a) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-178cf8da990227f6e5cf0775924f2643]: S. 56(3)(4) added (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(5)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/5/b) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-4393b0e465783dda323655f773463eef]: Words in s. 56(1)(a) repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8)
[^key-bf7ac8c3abde15f14bcf2992586328ff]: S. 103 repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(7)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/7), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-9265233fdfa02d7d8d84c2926a69ad6f]: S. 110(6A) inserted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/6) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-837a65d4ee909f563857dae660302d4b]: S. 111 repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(7)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/7), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-76c7e1a83db6bb8331af30779dc05c5d]: Ss. 182-184 repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(7)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/7), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-d793bfa0d55ce82afe2a11e7d7aeb400]: S. 139(3) repealed (with effect in accordance with s. 251(1)(a)(5) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/5), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-d1d23d39d5a250d477943d8f79f62c7f]: S. 143(4) repealed (with effect in accordance with s. 95(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 95(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/95/1), [Sch. 26 Pt. V(9)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/9)
[^key-3b194ac28705cc1374d495dfd49013ab]: S. 143(6)(7)(8) substituted for s. 143(6) (with effect in accordance with s. 95(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 95(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/95/1)
[^key-067dc34a78dd482794d79b1d10666b9e]: Words in s. 150(1) inserted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 15 para. 29](https://www.legislation.gov.uk/ukpga/1994/9/schedule/15/paragraph/29)
[^key-3de530cd07a5315005db86ba21fb9718]: S. 150A inserted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 15 para. 30](https://www.legislation.gov.uk/ukpga/1994/9/schedule/15/paragraph/30)
[^key-4ee83211c251f9338e2d6ad25f1e60d0]: S. 160 repealed (with effect in accordance with s. 251(1)(a)(6) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/6), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-1ca81e0ab084e135cffc4d55b14bea58]: Words in s. 166(2) repealed (with effect in accordance with s. 251(1)(a)(7) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(7)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/7/a), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-b6f0e05aab31485c07b08ae9094410b7]: S. 171(2)(e) and preceding word repealed (with effect in accordance with s. 251(1)(a)(7) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(7)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/7/b), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-5349fcb8ba88f4e9bd216e7a16a5f101]: Words in s. 175(2) repealed (with effect in accordance with s. 251(1)(a)(8) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(8)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/8), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-bc97864159ac13ecd1d39f6141a7529e]: S. 186 repealed (with effect in accordance with s. 251(1)(a)(9) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/9), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-c949e611fe9893ba34c4f395fec830bf]: Words in s. 187(1)(a) repealed (with effect in accordance with s. 251(1)(a)(9) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(9)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/9/a), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-054ae46ecafe82cfeb84a2c848bcf5e5]: Words in s. 187(6) repealed (with effect in accordance with s. 251(1)(a)(9) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(9)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/9/b), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-71b3e564af45e537a392174021e46116]: S. 200 repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(7)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/7), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-487e2861468f71df323ceef2698d40d8]: Words in s. 231(1)(d) repealed (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 15 para. 34](https://www.legislation.gov.uk/ukpga/1994/9/schedule/15/paragraph/34), [Sch. 26 Pt. V(17)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/17)
[^key-f8c5e239a54d4d2ca753c7b35fe31bbf]: Words in s. 283(1) substituted (with effect in accordance with s. 199(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 19 para. 46(1)(a)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/19/paragraph/46/1/a)
[^key-53041365a116f588ec51833f362ef3f8]: Words in s. 283(1) substituted (with effect in accordance with s. 199(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 19 para. 46(1)(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/19/paragraph/46/1/b)
[^key-b2d6084d855c45234f8283b19c8911f1]: S. 283(2) substituted (with effect in accordance with s. 199(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 19 para. 46(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/19/paragraph/46/2)
[^key-fd4f11f9bd71223edbd75fd936a64857]: S. 283(5) repealed (with effect in accordance with s. 199(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 19 para. 46(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/19/paragraph/46/4), [Sch. 26 Pt. V(23)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/23)
[^key-55be2b22274946707d96ffd22e026bf2]: Words in Sch. 7A para. 2(2) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(8)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/8/a) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-9e1e351beef9b49ba24ddd25cb399b3e]: Words in Sch. 7A para. 2(4) repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(8)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/8/b), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-c41108e3b64c28b41484bd1181cc4150]: Sch. 7A para. 2(8A)(8B) inserted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(8)(c)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/8/c) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-ad0c8bbd662ef78b07e68b9d1f934d7f]: Words in Sch. 7A para. 2(9) repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(8)(d)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/8/d), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-c9e9408db8b40a26ab0d90a6fb67d88e]: Words in Sch. 7A para. 2(3)(a) substituted (with effect in accordance with s. 94(4) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 94(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/94/2)
[^key-19ac786021155b0c406f57c8c0886c86]: Sch. 7A para. 2(6A)(6B)(7) substituted for Sch. 7A para. 2(7) (with effect in accordance with s. 94(4) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 94(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/94/2)
[^key-01c631f5f5fd83a07b6a512973a582f4]: Words in Sch. 7A para. 4(12) repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(9)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/9/a), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-798ce549adf2c214f8e68916bebce11d]: Sch. 7A para. 4(13) repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(9)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/9/b), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-579ce02bb1923ba09add94a6c648d72a]: Sch. 7A para. 5(2A) inserted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(10)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/10) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-633ab13143d70608b1cf856b977ae675]: Words in Sch. 7A para. 9(2)(c) inserted (with application in accordance with s. 94(4) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 94(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/94/3)
[^key-4bf05aa02598b09de90242323021528f]: Sch. 5 paras. 11-14 repealed (with effect in accordance with s. 97(5) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 97(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/97/4), [Sch. 26 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/10)
[^key-c016efa26c03f3282461cd0a4fea3187]: Sch. 5A inserted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 97(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/97/3)
[^key-84a6a7023846124085f3a78105ab69dc]: S. 98A inserted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 97(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/97/2)
[^key-6460033ea01950bb9ebb01b6802ceb1c]: S. 144A inserted (with effect in accordance with s. 96(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 96(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/96/1)
[^key-ac299e846edf905519fc22a6186e46f7]: Sch. 10 para. 6 repealed (1.9.1994) by [Value Added Tax Act 1994 (c. 23)](https://www.legislation.gov.uk/ukpga/1994/23), [s. 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)
[^key-fbbf371f33c5cf60008c6450a3a9669e]: S. 28 extended (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 2(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/2/2) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-da611ec651221538503606c308794eaa]: S. 23(4) modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 3(1)-(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/3/1) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-fb2c4dc118e30e302a32a132c2a27c76]: S. 23(5) modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 3(1)-(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/3/1) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-00ccf18768590d96599daf3014df0b2e]: S. 30 excluded (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 4](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/4) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-61ccfe1dfb765027d9f74253c0aa1313]: S. 144 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 6(1)(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/6/1) (with [Sch. 4 paras. 6(4)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/6/4), [14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-ad6c26e719f79631edeaaf935fc390c2]: S. 152 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(1)(a)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/1/a) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-e124cf3266fbf45c23252746d09a7569]: S. 152 restricted (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/2/a) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-f46d0cc1100767ef46be299c27dec443]: S. 153 restricted (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/2/a) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-65946e4a17f03793024442b45ea89dbf]: S. 154 restricted (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/2/b) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-1d0628e94b300a68a3583d6cd2743288]: S. 152 applied (with modifications) (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/3) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-60e7388c79d375a8b0b937b16dbab59e]: S. 153 applied (with modifications) (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/3) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-23cb74aef3278ad84edca5101b1dadac]: S. 154 applied (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(6)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/6) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-035004ca1191a3421daf427e42a3ee78]: S. 158 applied (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(7)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/7) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-6deea884207668d2e89e9b284a9fa0f9]: S. 179 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 8(1)(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/8/1) (with [Sch. 4 paras. 8(3), 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/8)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-bcf51fc79e0bf42ae98e009cd88006a8]: S. 179 applied (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 8(4)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/8/4) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-d77adea915de9354e482c2e43935ac03]: Ss. 253, 254 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 9(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/2)[(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/3) (with [Sch. 4 para. 9(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/3)[(5)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/5), [14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-b9904791acd9dbf2aee3b70740dde3ca]: S. 253(9) modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 9(5)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/5) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-e58412ba79d6e9e4348eaaaedea6b829]: S. 253(10) modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 9(6)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/6) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-9795a12f56a8a435bca48175ea83d372]: S. 253(13) applied (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 9(7)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/7) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-f62f55db6b767097785ccc08c7331e12]: Sch. 2 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 10](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/10) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-6a24c8a006139497b138a96eb46ff425]: S. 174 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 21(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/21/2) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-c594abbde38d22bdc3a9bbb7702520ad]: S. 41 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 21(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/21/2)[(5)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/21/5)[(6)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/21/6) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-9d3560035abce81fa37a087d8568d9a3]: S. 28 applied (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 24(9)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/24/9) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^M_C_25434e55-8414-4bd5-f8e6-e682382849c1]: Act modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), Sch. 4 paras. 2(1), 9(1) (with Sch. 4 para. 14); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), [art. 2](https://www.legislation.gov.uk/uksi/1994/2189/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1994/2189/schedule)
[^key-85524c47c2d2d17be2093d934fbbf9cf]: S. 275(h) modified (31.10.1994) by [Trade Marks Act 1994 (c. 26)](https://www.legislation.gov.uk/ukpga/1994/26), [s. 109(1)](https://www.legislation.gov.uk/ukpga/1994/26/section/109/1), [Sch. 4 para. 1(1)](https://www.legislation.gov.uk/ukpga/1994/26/schedule/4/paragraph/1/1)[(2)](https://www.legislation.gov.uk/ukpga/1994/26/schedule/4/paragraph/1/2); [S.I. 1994/2550](https://www.legislation.gov.uk/uksi/1994/2550), [art. 2](https://www.legislation.gov.uk/uksi/1994/2550/article/2)
[^key-af3878dd7ed7fc023dc0a16aeda83487]: Act modified (retrospective to 29.11.1994) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 154(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/154/1)[(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/154/3)
[^key-a92640b3656bcd543a6e1f46a428f2f4]: Act extended (3.1.1995) by [The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16))](https://www.legislation.gov.uk/nisi/1994/2809), [art. 18(3)](https://www.legislation.gov.uk/nisi/1994/2809/article/18/3)
[^key-2dc12ae6c54873feb63d04f5810647ef]: S. 17(1) excluded (3.1.1995) by [The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16))](https://www.legislation.gov.uk/nisi/1994/2809), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/2809/article/1/2), [18(4)](https://www.legislation.gov.uk/nisi/1994/2809/article/18/4)
[^key-265d21be27a528417a84eba8e02a4011]: S. 170(7)(8) applied (with modifications) (3.1.1995) by [The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16))](https://www.legislation.gov.uk/nisi/1994/2809), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/2809/article/1/2), [19(12)](https://www.legislation.gov.uk/nisi/1994/2809/article/19/12)
[^key-f4025b1c73b7911132d154096de1fd6b]: Act applied (3.1.1995) by [The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16))](https://www.legislation.gov.uk/nisi/1994/2809), [art. 20(7)](https://www.legislation.gov.uk/nisi/1994/2809/article/20/7)
[^key-047fe88bb5f5c731a213d0fa1eef7a46]: S. 211(1) modified (with effect in accordance with reg. 1 of the amending S.I.) by [The Friendly Societies (Taxation of Transfers of Business) Regulations 1995 (S.I. 1995/171)](https://www.legislation.gov.uk/uksi/1995/171), [regs. 1](https://www.legislation.gov.uk/uksi/1995/171/regulation/1), [4(1)](https://www.legislation.gov.uk/uksi/1995/171/regulation/4/1)[(2)(e)](https://www.legislation.gov.uk/uksi/1995/171/regulation/4/2/e)
[^key-e0693fe2f1a0f26491be1224c1438b76]: S. 213(5) modified (with effect in accordance with reg. 1 of the amending S.I.) by [The Friendly Societies (Taxation of Transfers of Business) Regulations 1995 (S.I. 1995/171)](https://www.legislation.gov.uk/uksi/1995/171), [regs. 1](https://www.legislation.gov.uk/uksi/1995/171/regulation/1), [4(1)](https://www.legislation.gov.uk/uksi/1995/171/regulation/4/1)[(2)(e)](https://www.legislation.gov.uk/uksi/1995/171/regulation/4/2/e)
[^key-ac6113564e95672d94b047db16be19bf]: S. 176(1) applied (23.3.1995) by [The Exchange Gains and Losses (Transitional Provisions) Regulations 1994 (S.I. 1994/3226)](https://www.legislation.gov.uk/uksi/1994/3226), [regs. 1(2)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/1/2), [9(6)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/9/6)
[^key-ef0aa101d2d4f0bbfc87965ee01a864a]: S. 176(2) applied (23.3.1995) by [The Exchange Gains and Losses (Transitional Provisions) Regulations 1994 (S.I. 1994/3226)](https://www.legislation.gov.uk/uksi/1994/3226), [regs. 1(2)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/1/2), [14(4)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/14/4)
[^key-3536fb0407db74d7bcc79be107f855ab]: S. 170 applied (23.3.1995) by [The Exchange Gains and Losses (Deferral of Gains and Losses) Regulations 1994 (S.I. 1994/3228)](https://www.legislation.gov.uk/uksi/1994/3228), [regs. 1(2)](https://www.legislation.gov.uk/uksi/1994/3228/regulation/1/2), [4(1)](https://www.legislation.gov.uk/uksi/1994/3228/regulation/4/1)
[^key-1e2d141295365399f48be3a0e7ab275e]: S. 175(2A)(c) restricted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 48(4)](https://www.legislation.gov.uk/ukpga/1995/4/section/48/4)
[^key-bbf96f0fdc2ca904148692d595977340]: S. 272 applied by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [ss. 591C-591D](https://www.legislation.gov.uk/ukpga/1988/1/section/591C) (as inserted (with effect in accordance with [s. 61(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/61/3) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 61(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/61/1))
[^key-eb763497b8d228e12282910a1fd5eba9]: Act applied by Income and Corporation Taxes Act 1988 (c. 1), Sch. 15B para 8(5) (as inserted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 71(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/71/2), [Sch. 15](https://www.legislation.gov.uk/ukpga/1995/4/schedule/15))
[^key-28084fe61e3adbe0e0e88c39e6ea634a]: Act modified by Income and Corporation Taxes Act 1988 (c. 1), s. 737C(11A) (as inserted (with effect in accordance with s. 80(5) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 80(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/80/3))
[^key-aa04edf941ccb3237c9000e2c33bd0f3]: S. 170(7) modified by 1988 c. 1, s. 209(8E) (as inserted (with effect in accordance with s. 87(7)(8) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 87(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/87/3))
[^key-185ae42dfc9058d2ac217e3039d9b94b]: Act modified (with effect in accordance with s. 103(7) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 113(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/113/2)
[^key-79abbf6d2ae133d25e01a284dc30192a]: Act modified (with effect in accordance with s. 126(9) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 126](https://www.legislation.gov.uk/ukpga/1995/4/section/126), [Sch. 23 para. 1(1)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/23/paragraph/1/1)
[^key-0098551f03c3a04d686e7a8819020506]: S. 139 restricted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 131(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/1)[(2)(a)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/2/a)
[^key-e956f28aab42623e184144ff777e9804]: S. 140A restricted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 131(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/1)[(2)(a)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/2/a)
[^key-8079ebb236182b58bdca734980bd13cb]: Ss. 171, 172 restricted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 131(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/1)[(2)(a)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/2/a)
[^key-c85802a4cf31a845d7af9d7499dbe334]: Ss. 215, 216 restricted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 131(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/1)[(2)(a)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/2/a)
[^key-eb3800f995fc0be9c5e2449480baf077]: S. 217A restricted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 131(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/1)[(2)(a)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/2/a)
[^key-da345bc6b1bd166b1d109c41faac443a]: S. 241(3) modified (with effect in accordance with s. 39(4)(a)(5) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 39(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/39/3), [Sch. 6 para. 36](https://www.legislation.gov.uk/ukpga/1995/4/schedule/6/paragraph/36)
[^key-c51b12f9310ba37b2df738e8a5eebbde]: Sch. 8 modified (with effect in accordance with s. 39(4)(a)(5) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 39(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/39/3), [Sch. 6 para. 37](https://www.legislation.gov.uk/ukpga/1995/4/schedule/6/paragraph/37)
[^key-4355b777d97059362625773bbafefd94]: S. 212(1) excluded by 1988 c. 1, s. 440B(5) (as inserted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 8 para. 28(1)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/28/1) (with [Sch. 8 para. 55(2)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/55/2)))
[^key-d2791e25a1476282c070c3c23ae35c5c]: Sch. 7A para. 8(1) applied by 1988 c. 1, Sch. 28A para. 13 (as inserted (with effect in accordance with Sch. 26 para. 5 of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/1995/4/schedule/26/paragraph/3))
[^key-f5d2f7407321773d3fe07aa4a1c8012b]: S. 7 repealed (with effect in accordance with s. 103(7) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 115(12)](https://www.legislation.gov.uk/ukpga/1995/4/section/115/12), [Sch. 29 Pt. VIII(14)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/14)
[^key-316573c968f6bc003852e6cc33e3df07]: S. 16(2A) inserted (with effect in accordance with s. 103(7) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 113(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/113/1)
[^key-f150a9d8da98f92e587a6be6f42ee98d]: S. 59(c) and preceding word repealed (with effect in accordance with Sch. 29 Pt. VIII(16) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 29 Pt. VIII(16)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/16)
[^key-d62f14798f6f1948ed4650d36b16058f]: S. 65(1) substituted (with effect in accordance with s. 103(7) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 114(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/114/1)
[^key-76b4e8d202597343238ebf42b5e591cd]: S. 65(3)(4) inserted (with effect in accordance with s. 103(7) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 114(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/114/2)
[^key-875c574708c2461dad93bbc968fd039a]: Words in s. 100(1) inserted (with effect in accordance with s. 72(8) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 72(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/72/2)
[^key-0eb1cc1f7cc29e5d49508a84818a68bb]: Ss. 151A, 151B inserted (with effect in accordance with s. 72(8) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 72(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/72/3)
[^key-568a0297967ffbe708957a63546532cd]: S. 150(8A)-(8C) inserted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 69](https://www.legislation.gov.uk/ukpga/1995/4/section/69)
[^key-a6718d05f5a58420d5cfad090eddde76]: S. 150A(2A) inserted (with application in accordance with Sch. 13 para. 2(1) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 13 para. 2(2)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/13/paragraph/2/2)
[^key-94df9ae023568d7d54374affe7ff8662]: Ss. 150A(8A)-(8C) inserted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 13 para. 2(4)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/13/paragraph/2/4)
[^key-bd1a66990c21b225fab4c82bef2ef692]: S. 150B inserted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/1995/4/schedule/13/paragraph/3)
[^key-06fcb597847471a84ae2af39bc18e04d]: S. 150C inserted (with effect in accordance with Sch. 13 para. 4(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 13 para. 4(1)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/13/paragraph/4/1)
[^key-a107d16142a124fbbb6cf19c5c89fc02]: Sch. 5B inserted (with effect in accordance with Sch. 13 para. 4(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 13 para. 4(3)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/13/paragraph/4/3)
[^key-df23025d0f35232eccc277345f8d7a47]: Words in s. 175(1) repealed (with effect in accordance with Sch. 29 Pt. VIII(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 29 Pt. VIII(4)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII)
[^key-81a866e420336faae0e7e58403fac23f]: S. 179(2A)(2B) inserted (with effect in accordance with s. 49(3) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 49(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/49/1)
[^key-27d6668b67494b0b2ea6f97276fa01f2]: S. 179(9A) inserted (with effect in accordance with s. 49(3) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 49(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/49/2)
[^key-a97b5230c1444d8c1a22fe32c6b22ab3]: S. 213(5A) inserted (with effect in accordance with s. 53(2) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 9 para. 4](https://www.legislation.gov.uk/ukpga/1995/4/schedule/9/paragraph/4)
[^key-14ae25d80e05c7e9de22aed629d62f2a]: S. 247(5A) inserted (with application in accordance with s. 48(6) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 48(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/48/2)
[^key-ed257d05c59cb55406650cd93b0b2856]: Words in s. 257(1) inserted (with effect in accordance with s. 72(8) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 72(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/72/5)
[^key-6bc0955481c9b4320adfe8aa30def0da]: S. 286(3)(3A) substituted for s. 286(3) (with effect in accordance with s. 74(2) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/1995/4/schedule/17/paragraph/31)
[^key-bc63a2b2310c9a78514afbc86551fd2b]: Words in s. 288(1) inserted (with effect in accordance with s. 72(8) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 72(7)](https://www.legislation.gov.uk/ukpga/1995/4/section/72/7)
[^key-363476a14943eed8b50e80d965a2f9ad]: Word in Sch. 10 para. 2(2) repealed (with effect in accordance with Sch. 29 Pt. 8(16) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 29 Pt. VIII(16)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/16)
[^key-8ccbcafa4f44715ff660e2c000c8a832]: S. 263A inserted (with effect in accordance with s. 80(5) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 80(4)](https://www.legislation.gov.uk/ukpga/1995/4/section/80/4)
[^key-1edcdf3ea0363b9fcf625e7df5ce868c]: S. 151A(4)(5) applied by Income and Corporation Taxes Act 1988 (c. 1), Sch. 15B para. 8(6)(c) (as inserted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 71(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/71/2), [Sch. 15](https://www.legislation.gov.uk/ukpga/1995/4/schedule/15))
[^key-1ab18e03f3d27d786356321c6caa9b61]: S. 171(1) restricted (8.11.1995) by [Atomic Energy Authority Act 1995 (c. 37)](https://www.legislation.gov.uk/ukpga/1995/37), [Sch. 3 para. 4(1)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/4/1)
[^key-ff0e6cf35b1c5f899f842fc5ed56d0fb]: S. 21(2) applied (8.11.1995) by [Atomic Energy Authority Act 1995 (c. 37)](https://www.legislation.gov.uk/ukpga/1995/37), [Sch. 3 para. 4(2)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/4/2)
[^key-817a6ec94b240c1d1bd20e48d8d012dd]: S. 179 modified (8.11.1995) by [Atomic Energy Authority Act 1995 (c. 37)](https://www.legislation.gov.uk/ukpga/1995/37), [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/5/1)[(2)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/5/2) (with [Sch. 3 para. 5(4)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/5/4))
[^key-9cbed6e98536fecb7682403b28a4996b]: S. 253(4) modified (8.11.1995) by [Atomic Energy Authority Act 1995 (c. 37)](https://www.legislation.gov.uk/ukpga/1995/37), [Sch. 3 para. 6(2)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/6/2)
[^key-bcf3cdc2ffeeeab5824dd3d3cb7c5409]: S. 272 applied (E.W.S.) (8.11.1995) by [Gas Act 1995 (c. 45)](https://www.legislation.gov.uk/ukpga/1995/45), [ss. 17(1)](https://www.legislation.gov.uk/ukpga/1995/45/section/17/1), [18(2)](https://www.legislation.gov.uk/ukpga/1995/45/section/18/2), [Sch. 5 para. 10(2)](https://www.legislation.gov.uk/ukpga/1995/45/schedule/5/paragraph/10/2)
[^key-449054e447ef9de052cff15651301f04]: S. 3(2) sum amended (for the year 1996-97) by [The Capital Gains Tax (Annual Exempt Amount) Order 1995 (S.I. 1995/3033)](https://www.legislation.gov.uk/uksi/1995/3033), [art. 2](https://www.legislation.gov.uk/uksi/1995/3033/article/2)
[^key-adf3421c7b33d5bb4bf40785305a45e8]: Act modified (retrospective to 31.12.1995) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 203(10)](https://www.legislation.gov.uk/ukpga/1996/8/section/203/10)
[^key-cac6648388748a7b5529e79af697e7d3]: S. 132 applied (retrospective to 31.12.1995) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 203(10)](https://www.legislation.gov.uk/ukpga/1996/8/section/203/10)
[^key-3d4cfbe08d178fb790642711de0ca355]: S. 263A(1) applied (with modifications) (2.1.1996) by [The Sale and Repurchase of Securities (Modification of Enactments) Regulations 1995 (S.I. 1995/3220)](https://www.legislation.gov.uk/uksi/1995/3220), [regs. 1](https://www.legislation.gov.uk/uksi/1995/3220/regulation/1), [4](https://www.legislation.gov.uk/uksi/1995/3220/regulation/4)
[^key-67be92e8ce6c94a7220d895a537b2afd]: S. 263A applied (with modifications) (2.1.1996) by [The Sale and Repurchase of Securities (Modification of Enactments) Regulations 1995 (S.I. 1995/3220)](https://www.legislation.gov.uk/uksi/1995/3220), [regs. 1](https://www.legislation.gov.uk/uksi/1995/3220/regulation/1), [5](https://www.legislation.gov.uk/uksi/1995/3220/regulation/5)
[^key-ad2d4c2dd6e60535ec55ff27099fd7be]: Act extended (with modifications) and applied (with effect in accordance with [s. 105(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/105/1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 92(4)-(6)](https://www.legislation.gov.uk/ukpga/1996/8/section/92/4) (with [Sch. 10](https://www.legislation.gov.uk/ukpga/1996/8/schedule/10), [Sch. 11](https://www.legislation.gov.uk/ukpga/1996/8/schedule/11), [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-379b67094cdb36450744d396d70caf20]: Act extended and applied (with effect in accordance with [s. 105(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/105/1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 93(4)-(13)](https://www.legislation.gov.uk/ukpga/1996/8/section/93/4) (with [Sch. 10](https://www.legislation.gov.uk/ukpga/1996/8/schedule/10), [Sch. 11](https://www.legislation.gov.uk/ukpga/1996/8/schedule/11), [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-b25d3c83f3741a46a8c3ccf7c850a4d9]: S. 116 modified (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 98](https://www.legislation.gov.uk/ukpga/1996/8/section/98), [Sch. 10 para. 5(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/10/paragraph/5/1)[(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/10/paragraph/5/3)
[^key-0d97dd8924d455545c191f969b20b82b]: Act modified (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 98](https://www.legislation.gov.uk/ukpga/1996/8/section/98), [Sch. 10 para. 5(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/10/paragraph/5/4)
[^key-e140fda3b0e9c5a3b1b0c33ce62d19eb]: Act applied (with effect in accordance with [s. 105(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/105/1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 102](https://www.legislation.gov.uk/ukpga/1996/8/section/102), [Sch. 13 paras. 13(6)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/13/paragraph/13/6), [15(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/13/paragraph/15/1)
[^key-9f496936595bf3edb1ebaa3c17101b37]: S. 176 applied (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [Sch. 15 para. 8(9)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/8/9)
[^key-bb484246c7351f1989b259e89c727b04]: Act applied (with effect in accordance with [s. 105(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/105/1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [Sch. 15 paras. 8(11)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/8/11), [22(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/22/4), [26(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/26/2)
[^key-3e8563fcf3e616ddc4f63bcea377ace5]: S. 212 modified (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [Sch. 15 para. 15(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/15/2)
[^key-8477b0996ad3bca72db581a8e06d25f6]: S. 213 modified (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [Sch. 15 para. 15(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/15/2)
[^key-1ce2c7478e4895207ee3330b9809983d]: S. 116 modified (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [Sch. 15 para. 30(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/30/2)
[^key-6643a435dc8aae0cda0a979122493390]: S. 170 applied (29.4.1996) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 9 para. 11(5)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/9/paragraph/11/5)
[^key-fb6749e2d735c5a5e60930cf17e22f74]: Words in s. 13(2) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/2)
[^key-af7fca1162177e702b6a7af0da46bf07]: S. 13(3)(4) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/3)
[^key-7967e70e20477d6cd12c3991927200e3]: Words in s. 13(7) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(5)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/5/a)
[^key-1da12f2f668af97c0f6490a0a92a186b]: Words in s. 13(7) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(5)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/5/b)
[^key-d59760aa83c648612016990a999217c1]: S. 13(7A) inserted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(6)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/6)
[^key-11c3adc20a2c860a621c88cb5b994487]: Words in s. 13(9) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(7)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/7/a)
[^key-9ddb040d9a48b38f09bc74bf2e972ea5]: Words in s. 13(9) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(7)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/7/b)
[^key-79bffa8080cdcc01d20e3f9a05906c2c]: Words in s. 13(10) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(8)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/8)
[^key-c32631451eb950c1367143373a20e1b6]: S. 13(12)-(15) inserted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(9)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/9)
[^key-c74d78a5e9fa267d1adb73b09656f6fb]: S. 13(5)(a) repealed (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/4), [Sch. 41 Pt. V(30)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/30)
[^key-a4a15a2a1eaffca93f210c39b30c5fae]: S. 13(6) repealed (with effect in accordance with Sch. 41 Pt. 5(30) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(30)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/30)
[^key-8da3ef8b6025d803d6c18f0643d5c831]: S. 23(6)(7)(8) substituted for s. 23(6) (with effect in accordance with Sch. 39 para. 3(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 3(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/3/2)
[^key-83f81006fb33fd9ed93972a6f121b761]: S. 24(2) substituted (with effect in accordance with Sch. 39 para. 4(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 4(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/4/1)
[^key-488fe5085b87ceb59f215589a3270a85]: Words in s. 30(4) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 46](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/46)
[^key-cbc48759440f774289d8dd131718db34]: Word in s. 30(5) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 47(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47/a)
[^key-ec07292e6f22b241d7b2545bda380840]: Word in s. 30(6) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 47(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47/a)
[^key-96ad72c14f7c17c82fd62e152fad513e]: Word in s. 32(4)(b) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 47(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47/b)
[^key-f2e4eaba7935726ef2cfe8a2674ea362]: Word in s. 33(7) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 47(c)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47/c)
[^key-cb9e5a9b296a7c57ee3e042602ef1d1e]: Word in s. 33(8) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 47(c)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47/c)
[^key-f81a1222549813159fe292ee0749408d]: Words in s. 35(6) substituted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 35(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/35/a)
[^key-6f4703969aabbea209952a05b68cffe2]: S. 35(6)(a)(aa)(b) substituted for s. 35(6)(a)(b) (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 35(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/35/b)
[^key-55ab65e476126c9f33df84e0e1beaaf4]: Words in s. 48 substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 48](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/48)
[^key-a72c8ab617058d644ee5f889e44a6839]: S. 49(2) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 49](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/49)
[^key-9ee952b021569fb2f410a7f644ac0a2d]: Words in s. 52(4) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 50](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/50), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-7a37f42af1e247d673a4cbcff392f59e]: Word in s. 72(1) substituted (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/5/2)
[^key-85b8f571bf32526617f6f27674dcb278]: Word in s. 72(2) substituted (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/5/2)
[^key-5864def90635ac5528d4ca78d9ede28e]: Word in s. 72(5) substituted (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/5/2)
[^key-b150a0f3d9659a1cbfb792691497a37a]: Word in s. 72(5) repealed (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/5/2), [Sch. 41 Pt. VIII(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VIII/4)
[^key-bca45aa33916811bb82c560fdefea60e]: S. 72(3)(4) substituted (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 5(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/5/3)
[^key-e368f84ae78d613c253a61af8c5b924e]: Words in s. 73(1) substituted (with effect in accordance with Sch. 39 para. 6(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 6(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/6/2)
[^key-f0a191fbbfa7ab9c1f120f66a8b92081]: Word in s. 73(2) repealed (with effect in accordance with Sch. 39 para. 6(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 6(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/6/3), [Sch. 41 Pt. VIII(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VIII/4)
[^key-b8d6983c13ea4c86be378b86ea190279]: Words in s. 73(3) substituted (with effect in accordance with Sch. 39 para. 6(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 6(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/6/4)
[^key-0a5db2e303045bac23a80052233d416e]: S. 75 repealed (with effect in accordance with Sch. 39 of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. VIII(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VIII/4)
[^key-264bb1e81b6883470c83b38b045afca0]: S. 101(1A) inserted (29.4.1996 with effect as specified in s. 140(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 140(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/140/1)
[^key-cf3742e8f5dc2223e15972ffa01150da]: S. 108(1)(aa) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 59](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/59) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-dfeb14f650fc3da6a0127259fd1ead33]: S. 108(1)(b) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^M_F_e705a48d-5f69-45e5-d32f-862bd3a20f32]: Words in s. 122(2) repealed (with effect in accordance with [s. 134(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/134/2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 52(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/52/1), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^M_F_69ff9efc-c86b-44a8-a2a4-d95b41ec91ca]: S. 122(3) repealed (with effect in accordance with [s. 134(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/134/2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 52(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/52/2), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-8117f8a2cbee713f8ee83e9c16795392]: S. 116(4A) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 60(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/60/2) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-e46abdda7e4526e79e58f3e115e23989]: S. 116(8A) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 60(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/60/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-0238d9768c29c9448b2a386aaf0ec0cc]: S. 116(16) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 60(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/60/4) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-09f80887a584892ca7f68c192ea2c305]: Words in s. 116(13) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 51](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/51), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-51332cda45ee1e0f390a0348d5f4ebff]: S. 117(A1) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 61(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/61/1) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-4445705877d6dfda689b55b745095f64]: S. 117(2AA) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 61(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/61/2) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-6208ef85e5b3a11569d5184755450339]: S. 117(6B)(6C) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 61(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/61/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-4160cdf335d1d8bf0be150e679f1ba25]: S. 117(8A) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 61(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/61/4) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-5a8b939b5c446a0f06a33e567e5ce151]: S. 117(2A) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-82fe9b7c661a6cf35a9c6338c10d0acb]: S. 117(3) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-3bdd901e3a3a4a160381e809c3fc8bac]: S. 117(9)(10) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-67d88c761f083cd045020fc1ea797452]: S. 118 repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-63318c45ad16f4d3c730b30f3aa1c34b]: Words in s. 122(4)(a) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 52(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/52/3)
[^key-adb557a04aabbc33b6bd08fc8fe80a02]: Words in s. 133(2) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 53(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/53/1), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-3aecb868d29ff5185c31fc4997acd039]: S. 133(3) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 53(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/53/2), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-10d9c7a43407a376d991e83d6eca5d1f]: Words in s. 133(4)(a) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 53(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/53/3)
[^key-f8fd198cb5c6c2443349a65ac0c1f550]: Word in s. 144(8)(b) substituted (with effect in accordance with Sch. 38 para. 10(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 10(2)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/10/2/a)
[^key-73aec83a5cd277ad985d9a8c273f7037]: Words in s. 146(4)(b) substituted (with effect in accordance with Sch. 38 para. 11(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 11(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/11/1)
[^key-7d71e546784005ac22db77156d61727a]: Words in s. 149A(2) substituted (with effect in accordance with s. 111(6) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 111(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/111/3)
[^key-ac22a06b50565f182c650791ac88402d]: S. 149A(4) repealed (with effect in accordance with s. 111(6) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 111(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/111/4), [Sch. 41 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/5)
[^key-34dc2757e1b3de8fa524a12071174225]: Words in s. 150(10)(a) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 54](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/54)
[^key-7879b35119bd2c51f7813d4390199570]: Words in s. 150A(9)(a) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 54](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/54)
[^key-654682e194839ea6764022de0e5c7201]: Words in s. 152(4) inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(1)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/1/a)
[^key-134dc608eb8386cfa945c4b61c17119b]: Words in s. 152(4) inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(1)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/1/b)
[^key-cb32f76dc6ba7775a1e677caf3f9ae10]: S. 153A inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/2)
[^key-47ce28bb77bb46fdf483af11988de1ea]: S. 161(3A) inserted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 36](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/36)
[^key-131976c1455bcf82a2549024e5cdc662]: Words in s. 175(2A) inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(3)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/3/a)
[^key-74afc1a6cf4065ad71ca3369665570b0]: Words in s. 175(2B) inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(3)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/3/a)
[^key-44a5292abb3d837261b5220968048d11]: Words in s. 175(2C) substituted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(3)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/3/b)
[^key-70a152bf40380f7b2375eb0f4b5ce21c]: Words in s. 176(4) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 57(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/57/1)
[^key-884e9a5cc8aef91d52991704aa79e69d]: Words in s. 176(6) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 57(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/57/1)
[^key-abbd11b886c535d6a2044b294cfd4302]: Words in s. 176(5) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 57(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/57/2)
[^key-950412d3a25537a9f7b3f07f8a138b05]: Words in s. 181(1)(b) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 58](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/58), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-eb9b4e638bb252cc5361fcac5bb2ece6]: Words in s. 196(1) substituted (with effect in accordance with s. 181(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 181(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/1)
[^key-fbe683d120a08cf1bc775a55b3cfaee6]: S. 196(1A) inserted (with effect in accordance with s. 181(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 181(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/2)
[^M_F_f099939c-4484-4c4e-e1a0-010fb3d5e977]: Words in s. 196(2) substituted (with effect in accordance with [s. 181(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 181(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/2)
[^key-45708dab96a777ce3a17035bf95d905e]: S. 222(3) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 59(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/59/2)
[^key-f2abf8e889368e356b1b4596efdea4ca]: S. 222(5)(b) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 59(3)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/59/3/a), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-410839c2b4bc890a2b3ce4a1064788bb]: Words in s. 222(5) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 59(3)(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/59/3/b), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-a83e44e9a65ecff88b33a66b43c3fc03]: S. 222(6)(b) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 59(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/59/4), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-88e2d63501e0c65c75fedd92b517d00b]: Word in s. 222(6) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 59(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/59/4), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-e7ea46afb356917bfc5e5a016b225da8]: Words in s. 224(2) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 60](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/60)
[^key-cf7ec32bd86eb0f5f0d95994990aef4a]: S. 226(5) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 61](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/61), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-da2d71b200be2747d98d70677fb7d953]: S. 238(4) repealed (with effect in accordance with [s. 112(2)(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/112/2/3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 112(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/112/2), [Sch. 41 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/5)
[^key-321ce3c781e9a3576b68bea2b05bade6]: Word in s. 241(7) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 62](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/62)
[^key-4a71e5ac5d8082f4d84a89eaa0e2674f]: S. 242(2A) inserted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 37](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/37)
[^key-6047903028ae3674eb316bafa63e0212]: S. 243(2A) inserted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 38](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/38)
[^key-b87178ef6ec395c8d44d3494d97d7720]: S. 244(3) inserted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 39](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/39)
[^key-3a098e1420107172c0a5cd6362e3bcf5]: Words in s. 246 repealed (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/4), [Sch. 41 Pt. V(6)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/6)
[^key-b043c844d540dabc803041c35cbd8cf4]: Words in s. 247(5)(b) substituted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/5)
[^key-e7ad3b4c4354b638ea16a0b6c49090fd]: S. 247A inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(6)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/6)
[^key-28231c04197e8a94586c8cb644346ead]: S. 251(7)(8) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 64](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/64) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-0d3055bb4916225532cbc0f2dce4d9e6]: Words in s. 253(3) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 65](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/65) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-0e90a3bc2f3c6ab007a5bfee2a160f4f]: S. 253(4A) inserted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 40](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/40)
[^key-b852007d7d20f950c5a87b8e08b0c9d9]: Words in s. 253(3) substituted (with effect in accordance with Sch. 39 para. 8(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 8(2)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/8/2/a)
[^key-67f37b8aac0e69364885b7476ff822ff]: Words in s. 253(3) substituted (with effect in accordance with Sch. 39 para. 8(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/8/2/b)
[^key-1e311fd43a8bffecbc1c8a620d689325]: S. 253(3A) inserted (with effect in accordance with Sch. 39 para. 8(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 8(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/8/3)
[^key-57b6996f44fdb39d622baaf783c5f17f]: Words in s. 253(4) substituted (with effect in accordance with Sch. 39 para. 8(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 8(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/8/4)
[^key-8a34d451565998448a95265288a1452d]: Word in s. 276(2)(c) substituted (with effect in accordance with Sch. 38 para. 10(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 10(2)(d)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/10/2/d)
[^key-a910ae81df7c6f3bc7f29c559ae9999b]: Word in s. 276(6) substituted (with effect in accordance with Sch. 38 para. 10(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 10(2)(d)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/10/2/d)
[^key-27e768c2e8037c3f0d27934610b7d622]: S. 279(5) substituted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 41](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/41)
[^key-8824bdafb7f54ea909c9bb23ee519095]: S. 279(1)(b)(c) substituted for s. 279(1)(b) (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 64](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/64)
[^key-96f22bd6efdb7fa5f5923b590350ab24]: Words in s. 280 substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 65](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/65)
[^key-d72e5286e2356534ae642de09e81c5cc]: Word in s. 281(3)(c) substituted (with effect in accordance with Sch. 38 para. 10(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 10(2)(e)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/10/2/e)
[^key-3dc0e6817744d137e56d15f8aa901435]: S. 281(5)(a) substituted (with effect in accordance with Sch. 18 para. 17(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 18 para. 15(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/15/2)
[^key-bbdbb11c80ce0bcd0699d8e89aa78b7f]: Words in s. 281(6) inserted (with effect in accordance with Sch. 18 para. 17(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 18 para. 15(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/15/3)
[^key-8210b746d546790ac4b57cc45600bd3f]: Words in s. 281(7) inserted (with effect in accordance with Sch. 18 para. 17(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 18 para. 15(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/15/4)
[^key-ab7abbbeec14bc74557556f802c99437]: S. 288(4) repealed (with effect in accordance with Sch. 41 Pt. VIII(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. VIII(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VIII/3)
[^key-2c7941abd9e7f72eba40a532b875eee6]: Words in Sch. 2 para. 4(11) substituted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 42(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/42/2)
[^key-7fc53d9bf5ad30dd6e8872c05bf95021]: Words in Sch. 2 para. 17(3) substituted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 42(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/42/3)
[^key-0953e051c943f700039c702a72379126]: Words in Sch. 4 para. 9(1)(b) repealed (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 43(a)(ii)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/43/a/ii), [Sch. 41 Pt. V(11)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/11)
[^key-64822ee7a137518af6bb9a3cf11b58c8]: Words in Sch. 5 para. 1(3)(a) substituted (with application in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(10)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/10/a)
[^key-fe72e5e39560e354146bd7b945ae9b96]: Words in Sch. 5 para. 1(3)(b) substituted (with application in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(10)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/10/b)
[^key-94e1b39f68bc98740284a15738ba7b32]: Words in Sch. 5 para. 1(3) added (with application in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(10)(c)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/10/c)
[^key-bb608531cf9012ce903a682a4dbc6ae7]: Sch. 5 para. 8(10) repealed (with effect in accordance with Sch. 41 Pt. 5(30) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(30)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/30)
[^key-51a83773a672f75b2c16839a4e0b0831]: Words in Sch. 8 para. 3(2) substituted (with effect in accordance with s. 142(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 142(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/142/2)
[^key-7975383cdb2a5206c35c1c21808dfc81]: Words in Sch. 8 para. 3(3) substituted (with effect in accordance with s. 142(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 142(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/142/3)
[^key-a155efee9160c829423f220f55cc5f08]: Sch. 8 para. 3(4)(5) substituted for Sch. 8 para. 3(4)-(6) (with effect in accordance with s. 142(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 142(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/142/4)
[^key-a4b672eac45f082f9ec786de1a9c662c]: Words in Sch. 8 para. 10(2) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 67](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/67)
[^key-8ff0c9eb554f6deb9f28dee5217f7c51]: Sch. 9 para. 1A inserted (29.4.1996) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 40 para. 8](https://www.legislation.gov.uk/ukpga/1996/8/schedule/40/paragraph/8)
[^key-53900688d4804d74a2924fa0389fe8ed]: Sch. 10 para. 14(6) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-10c45ae2339c8a2b4abc359020ab8b85]: Sch. 10 para. 14(29) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-cab1bd2981ca9323ee96983a37c14ec4]: Sch. 10 para. 14(57) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-274040fac8fc9577f91dd783053f0be3]: Sch. 10 para. 19(6) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-d2af9df92f6d53e27aca04a035d7326a]: Sch. 10 para. 22(4) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-39f20c9a2d8c938665a87d805de2cea9]: Word in Sch. 11 para. 7(1)(a) substituted (with effect in accordance with Sch. 38 para. 12(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 12(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/12/2)
[^key-eabfa5db8829270e684146e970001f87]: S. 237A inserted (with effect in accordance with s. 112(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 112(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/112/1)
[^key-a3e0eaf523ad5197cad247df2998be00]: S. 171(1) excluded (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 2(2)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/2/2) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-3f5cc9c9882028d18e817dc31c07638a]: Sch. 2 modified (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 5](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/5) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-8bdc39bdac9b96e454783349019bf3d6]: S. 179 modified (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/6) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-f803d2ac1a5677655c2902d0bdfc6765]: Ss. 127-131 excluded (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 7(1)(a)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/7/1/a) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-d42cb87d52ac191a8f14b80e75388082]: S. 116 excluded (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/7/1/b) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-9b3ddcfbaa783a692b5c45b4423e4413]: S. 30 modified (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1)
[^key-0f15f7d65a50e5815451bf49ea6d5443]: S. 30(5) excluded (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 9(3)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/3)
[^key-b2f18aac5e3bbb2b3880b119d1654e5d]: S. 23(4)(5) modified (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 10(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/10/1)[(3)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/10/3) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-82560af1f75e63558ace0c1d2a55ce27]: S. 219 substituted (1.10.1996) by [The Housing Act 1996 (Consequential Provisions) Order 1996 (S.I. 1996/2325)](https://www.legislation.gov.uk/uksi/1996/2325), [art. 1(2)](https://www.legislation.gov.uk/uksi/1996/2325/article/1/2), [Sch. 2 para. 20(2)](https://www.legislation.gov.uk/uksi/1996/2325/schedule/2/paragraph/20/2)
[^key-b03a22fcf06d05c38162e04651505dbf]: S. 3(2) sum amended (for the year 1997-98) by [The Capital Gains Tax (Annual Exempt Amount) Order 1996 (S.I. 1996/2957)](https://www.legislation.gov.uk/uksi/1996/2957), [art. 2](https://www.legislation.gov.uk/uksi/1996/2957/article/2)
[^key-f08767d1b3623c295ae3b70e40232eb8]: Act modified (19.3.1997) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 12 para. 12(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/1)[(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/2)[(3)(7)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/3), [13](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/13), [14](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/14) (with [Sch. 12 para. 17](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/17))
[^key-ba102739912fdac2e405d7b442fd9c9f]: S. 37 excluded (19.3.1997) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 12 para. 12(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/1)[(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/2)[(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/3)[(4)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/4), [13](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/13), [14](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/14) (with [Sch. 12 para. 17](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/17))
[^key-eb4c470f1bb5e4a1d00f594650d043af]: Words in s. 116(2) inserted (with effect in accordance with s. 88(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 88(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/88/4)
[^key-08d4c9060b7dc650d58ca69f9c11bedc]: Words in s. 132(3)(a) inserted (with effect in accordance with s. 88(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 88(2)(a)](https://www.legislation.gov.uk/ukpga/1997/16/section/88/2/a)
[^key-20c6be0c7939196e751b6c08e58a21d9]: S. 132(3)(ia)(ib) inserted (with effect in accordance with s. 88(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 88(2)(b)](https://www.legislation.gov.uk/ukpga/1997/16/section/88/2/b)
[^key-91cf669111b35467695316553cb9cb39]: S. 132(4)(5) inserted (with effect in accordance with s. 88(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 88(3)](https://www.legislation.gov.uk/ukpga/1997/16/section/88/3)
[^key-5098e93cdd617b800fb8d37b1fbcb222]: Words in s. 251(6) inserted (with effect in accordance with s. 88(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/88/5)
[^key-664c9c0b31e845fe8c84f129699189c4]: S. 271(9) repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 10 para. 5(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/5/2), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10); [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), art. 2
[^key-4d4c884cf99b808b26432c537cc69a0f]: Ss. 263B, 263C inserted (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 10 para. 5(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/5/1); [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), art. 2
[^key-9735a95c7c30443768e2053b808fb857]: Words in s. 283(2) substituted (with effect in accordance with s. 92(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 92(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/92/5)
[^key-906bea789a877c8b838b60d121bbfcca]: Sch. 10 para. 14(8) repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10)
[^key-66107416e029071699b9827a7a22b8d0]: Sch. 10 para. 14(39) repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10)
[^key-f4668620d82d309eec6f40b4bcd707c1]: Sch. 10 para. 14(61) repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10)
[^key-8b56dd37c73f85c4b30678732d7a145a]: S. 272 applied by Building Societies Act 1986 (c. 53), s. 102C(3) (as inserted (with effect in accordance with s. 2(2) of the amending Act) by [Building Societies (Distributions) Act 1997 (c. 41)](https://www.legislation.gov.uk/ukpga/1997/41), [s. 1(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/1/1))
[^key-e26f2e078cbc76579aa9daa028f3e382]: S. 99(2)(c) added (28.4.1997) by [The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154)](https://www.legislation.gov.uk/uksi/1997/1154), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/1/1), [20](https://www.legislation.gov.uk/uksi/1997/1154/regulation/20)
[^key-cec938f4faf0a0e09eb61ada58d887fe]: S. 272(5AA)(5AB) inserted (28.4.1997) by [The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154)](https://www.legislation.gov.uk/uksi/1997/1154), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/1/1), [22(b)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/22/b)
[^key-b816c7c9b643f251909a2628fcc34d4a]: Words in s. 288(8) inserted (28.4.1997) by [The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154)](https://www.legislation.gov.uk/uksi/1997/1154), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/1/1), [23(a)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/23/a)
[^key-b4bd0967d01a62c88cd2d5a563af19e0]: Words in s. 288(8) inserted (28.4.1997) by [The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154)](https://www.legislation.gov.uk/uksi/1997/1154), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/1/1), [23(b)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/23/b)
[^key-5ebd611491b3218e254d4fa58429490e]: S. 3(2) sum amended (for the year 1998-99) by [The Capital Gains Tax (Annual Exempt Amount) Order 1998 (S.I. 1998/757)](https://www.legislation.gov.uk/uksi/1998/757), [art. 2](https://www.legislation.gov.uk/uksi/1998/757/article/2)
[^key-ec3882b313169f1baace0cb8054a0e6c]: Words in s. 271(7) inserted (2.7.1998) by [National Lottery Act 1998 (c. 22)](https://www.legislation.gov.uk/ukpga/1998/22), [ss. 24(2)](https://www.legislation.gov.uk/ukpga/1998/22/section/24/2), [27(4)(b)](https://www.legislation.gov.uk/ukpga/1998/22/section/27/4/b)
[^key-b83eda6c2dcd32ee70868720a1184263]: S. 151 extended (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(7)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/7/b)
[^key-10f027456dfd7b9a777468a7c812ba00]: S. 104(1) restricted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(8)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/8/c)
[^key-cf37623b551ba3d892b0b7507d4f3a92]: S. 86(1)(e) modified (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 132(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/132/5)
[^key-e60eabb2815b7d7e9cd6e52a44508caa]: S. 86(1)(e) modified (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 23 para. 4(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/4/1)
[^key-5c30ea87fa8f02636763506e5ebacb30]: Sch. 5 para. 8 applied (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 23 para. 6(6)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/6/6)
[^key-688b840e4490cddabe9465b9ce2e6577]: S. 3(5)(5A)(5B)(5C) substituted for s. 3(5) (with effect in accordance with s. 121(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 21 para. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/21/paragraph/3)
[^key-f6fe080dff0b0df6826f650bd30d3097]: S. 5 repealed (with effect in accordance with s. 120(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(29)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/29)
[^key-058c64c81d09d5651487bea1150bd8f2]: Words in s. 9(3) substituted (with effect in accordance with s. 127(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 127(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/127/2)
[^key-d192c8e0e25385a7fd7900ee77c7c9d8]: S. 10A inserted (with effect in accordance with s. 127(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 127(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/127/1)
[^key-4294e0f8b20a4f9d83e9c05abc62490a]: S. 13(11A) inserted (with effect in accordance with s. 122(6)(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 122(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/122/4)
[^key-86438b51ee3bc7b9bf578e8a5e0cc591]: Word in s. 39(1)(2) substituted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 46(3)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/46/3/a), [Sch. 7 para. 7](https://www.legislation.gov.uk/ukpga/1998/36/schedule/7/paragraph/7)
[^key-306c93810e859f38eace602fdb011024]: Word in s. 41(4)(5) substituted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 46(3)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/46/3/a), [Sch. 7 para. 7](https://www.legislation.gov.uk/ukpga/1998/36/schedule/7/paragraph/7)
[^key-696ede83f30354a43a44f707df22df48]: S. 62(2A)(2B) inserted (with effect in accordance with s. 121(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 21 para. 5](https://www.legislation.gov.uk/ukpga/1998/36/schedule/21/paragraph/5)
[^key-6301ede26ff52f4784ebc0ea559ce41d]: Words in s. 76(1) inserted (with effect in accordance with s. 128(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 128(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/128/1/a)
[^key-310e9f702c48c5084463062ab2c288dc]: S. 76(1A)(1B) inserted (with effect in accordance with s. 128(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 128(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/128/1/b)[(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/128/2)
[^key-f1b8513cd8c0fd3d29dc0b5e2a634c83]: S. 76(3) inserted (with effect in accordance with s. 128(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 128(1)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/128/1/c)[(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/128/3)
[^M_C_633fd138-95d0-4e3b-8045-dadbce6f507f]: S. 86 modified (with effect in accordance with Sch. 23 paras. 1(1), 2(1)(5)(6), 3(1)(4)(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 23 paras. 1(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/1/2/3), [2(2)-(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/2/2), [3(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/3/2/3)
[^key-0e9392a41b53e90e5e0c3449ebf4f226]: Word in s. 88(1)(a) inserted (with effect in accordance with s. 130(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 130(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/130/2/a)
[^key-45afe211c1ddff5ffee875265d049cee]: S. 88(1)(c) and preceding word repealed (with effect in accordance with s. 130(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 130(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/130/2/b), [Sch. 27 Pt. III(30)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/30)
[^key-cbba2c4a77b1cfb48dd9193d7c50a534]: S. 214C and cross-heading inserted (with effect in accordance with s. 121(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 21 para. 7](https://www.legislation.gov.uk/ukpga/1998/36/schedule/21/paragraph/7)
[^key-a141d3556167f8398d2182dbf049855b]: S. 96(9A)(9B) inserted (with effect in accordance with s. 127(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 127(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/127/3)
[^key-6016b4a0117664af4376644783b9a5ac]: Words in s. 97(1)-(5) substituted (with effect in accordance with s. 129(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 129(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/129/2)
[^key-c0de53c5e1f6d6a7132affdb7f5c3e51]: Words in s. 97(7)(8) substituted (with effect in accordance with s. 129(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 129(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/129/2)
[^key-0112e99caa2e0da794a57a451ab3cc71]: S. 86A inserted (with effect in accordance with s. 129(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 129(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/129/1)
[^key-0a6c99907e785529597f2324a1dd5f0f]: S. 101(1B) inserted (with application in accordance with s. 134(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 134(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/134/3)
[^key-71b7283be4cf9400c10deb7a84736406]: S. 101B inserted (with application in accordance with s. 134(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 134(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/134/2)
[^key-8e167f5c1f0026dc980511c036b872d1]: S. 101A inserted (with application in accordance with s. 133(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 133(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/133/1)
[^key-4b2e157debafe842187ad51d7dea2a1e]: Words in s. 104(3) substituted (with effect in accordance with s. 123(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/3)
[^key-d8caf87165bd547e5f5ffdff1a9948d2]: S. 104(4) substituted (with effect in accordance with s. 123(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/4)
[^key-229c2e7eaa703203d820938d2b9e3b0c]: Words in s. 104(6) substituted (with effect in accordance with s. 123(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(5)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/5/b)
[^key-c34ec802dc7847817ef916696fa36709]: Words in s. 105(1) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/2)
[^key-a4c02851654be37becd39c7fa6d60f50]: S. 105(2) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/2)
[^key-58e7f2aa102c1f8acdacfb167c4704e0]: S. 107(1)(1A)(2) substituted for s. 107(1)(2) (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/3)
[^key-5e7759f21313b48fb0588d083e73fbca]: Words in s. 107 substituted (with effect in accordance with s. 123(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(5)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/5/b)
[^key-3b7029b9493ac37a108caa1f87ec1ca0]: S. 108(A1) inserted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/4)
[^key-7ff0f2a811892243310774815422f4a1]: Word in s. 108(2) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(5)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/5/a)
[^key-72f8a5aaa628f5680be6a0fb7a20670a]: Word in s. 108(7) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(5)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/5/a)
[^key-acd5760c0959e86e8b0a61b552d5de28]: Words in s. 108(2) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(5)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/5/b)
[^key-66bbdc818031926b72fb4650d4196344]: Words in s. 110 substituted (with effect in accordance with s. 123(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(5)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/5/b)
[^key-842aebaf8bcecd12d832025b67b7eab2]: Words in s. 110(1) substituted (with effect in accordance with s. 125(4)(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 125(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/125/1)
[^key-2df9dccf59d97666a0ebaff2b721ef4b]: S. 120(5A)(5B) inserted (with effect in accordance with s. 54(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 54(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/54/2)
[^key-313c29928f08d78159c5bf32dc4d5c03]: S. 120(8) inserted (with effect in accordance with s. 54(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 54(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/54/4)
[^key-06422d9c451df6387354f953ec940b13]: S. 149B inserted (with effect in accordance with s. 54(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 54(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/54/5)
[^key-4d9d8b56cb199177e618aae78e4ace63]: Words in s. 139(4) inserted (with application in accordance with s. 134(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 134(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/134/1)
[^key-e47bc243e9ec61cf00db99eb42ab4ee5]: Words in s. 150(4)(a) substituted (with effect in accordance with Sch. 13 para. 42(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/1/a)
[^key-5b2d1c3309fe57c86e520cf93e5ed8f2]: Word in s. 150(4)(a) inserted (with effect in accordance with Sch. 13 para. 42(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/1/b)
[^key-77c00be9e3670f3829b42b8c4ce57bcd]: Words in s. 150(5) substituted (with effect in accordance with Sch. 13 para. 42(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/2)
[^key-61b42e611550029998785b90f979a678]: Words in s. 150(7) substituted (with effect in accordance with Sch. 13 para. 42(8)(b) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/3)
[^key-814522af4625aa82409ea11217aa1da7]: Word in s. 150(8) repealed (with effect in accordance with Sch. 13 para. 42(8)(c) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/4), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-8e51fe7bdd7cf5c7793a226df382a050]: Word in s. 150(8A)(a) repealed (with effect in accordance with Sch. 13 para. 42(8)(d) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(5)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/5), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-9417ac70f949e29122a79726d3330b71]: S. 150(8D) inserted (with effect in accordance with Sch. 13 para. 42(8)(e) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(6)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/6)
[^key-f8c5a71976f2b0272ef6807c10990cb6]: S. 150(12) inserted (with effect in accordance with Sch. 13 para. 42(8)(f) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(7)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/7)
[^key-8600e284c38b9555b5be99c9840658d6]: Word in s. 150A(1) repealed (with effect in accordance with Sch. 13 para. 24(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/1), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-0e581e3263a23384ee30d7d04fb4b70b]: Word in s. 150A(2) repealed (with effect in accordance with Sch. 13 para. 24(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/1), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-db4a38f2be9fd387d41eff463e97d986]: Words in s. 150A(4)(a) substituted (with effect in accordance with Sch. 13 para. 24(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/2)
[^key-0b5f8b05268df285c6d712193ba920f0]: Words in s. 150A(5) substituted (with effect in accordance with Sch. 13 para. 24(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/3)
[^key-a56c0d7f9494c814515bccc5db7a911f]: S. 150A(6)(6A) substituted for s. 150A(6) (with effect in accordance with Sch. 13 para. 24(8)(b) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/4)
[^key-9e266218ec5cb96cda219444b30bf4c2]: Word in s. 150A(8A)(a) repealed (with effect in accordance with Sch. 13 para. 24(8)(c) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(5)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/5), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-27be677a57130635b0f0bbdc9fb48e70]: S. 150A(8D) inserted (with effect in accordance with Sch. 13 para. 24(8)(d) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(6)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/6)
[^key-2592eb7341aa57f73a97d722877f2545]: S. 150A(10A) inserted (with effect in accordance with Sch. 13 para. 24(8)(e) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(7)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/7)
[^key-7293445297c737ce098aa2f9741fada8]: Word in s. 150B(1) repealed (with effect in accordance with Sch. 13 para. 25(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 25(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/25/1), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-de26f86c17c672ef6058edd6be3ed10a]: Word in s. 151B(1) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(6)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/6)
[^key-b27b8044094698b96edc6e608d175332]: Word in s. 151B(7) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(6)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/6)
[^key-45edb600db4fd7b9ace5d885a76619b4]: S. 156(4) substituted (with effect in accordance with s. 41(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 41(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/41/2) (with [art. 41(4)-(7)](https://www.legislation.gov.uk/ukpga/1998/36/article/41/4))
[^key-7cba00da19ac37df385cec145f2ff4e3]: Words in s. 157 substituted (with effect in relation to the year 2003-04 and subsequent years of assessment in accordance with s. 140(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 140(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/140/3)
[^key-e968fa1bc7dc3218e42edd3666c9629b]: S. 163 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 140(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/140/2/a), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-a52f8acb1d64b9d2b509972c455e850c]: S. 164 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 140(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/140/2/b), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-5f41f60e59bca3dc07666f432e81b129]: Sch. 6 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2) of, Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 140(2)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/140/2/c), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31) (with s. 140(1))
[^key-4b81c00871ee9253121c627a14e2c7bf]: S. 165(8)(a)(aa) substituted for s. 165(8)(a) (with effect in relation to the year 2003-04 and subsequent years of assessment in accordance with s. 140(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 140(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/140/4)
[^key-bd366962c5cd0fa26cdd28560135ad8f]: Words in s. 165(6) repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-61cb07b69343e7159c140997c15cd484]: S. 165(3)(a)(b) repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-9eba79feed9fb7c6b9120b6b23500179]: S. 170(9)(cc) inserted (with application in accordance with s. 136(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 136(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/136/1)
[^key-5b8b87ef68668585d7136b0bdc8b6269]: S. 171(2)(cd) inserted (with application in accordance with s. 136(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 136(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/136/2)
[^key-13985841fccb45b789fa36423756eb71]: S. 171(5) inserted (with application in accordance with s. 136(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 136(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/136/3)
[^key-78930e50c2cd97b52f2d3943016da536]: S. 171(2)(cc) inserted (with application in accordance with s. 135(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 135(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/135/1)
[^key-0ecc444880639bc85cac45e21f7829b4]: S. 179(2C) inserted (with application in accordance with s. 133(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 133(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/133/2)
[^key-feb5e283ee94037c0fbaf60d3b4f97c9]: S. 179(2D) inserted (with application in accordance with s. 135(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 135(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/135/3)
[^key-fbf60d95c5d42af6573244b1a1f9532d]: Words in s. 179(2B)(b) substituted (with effect in accordance with s. 139(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 139(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/139/1/a)
[^key-87a473aba36ba7b06c2259d61c3541fc]: Words in s. 179(2B)(c) substituted (with effect in accordance with s. 139(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 139(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/139/1/b)
[^key-756eef0255bbf3e223057f2cdc15069c]: Words in s. 179(2B)(c) substituted (with effect in accordance with s. 139(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 139(1)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/139/1/c)
[^key-d0a2e9812f6ade3e45855813efb9b9b3]: Words in s. 213(3) inserted (with effect in accordance with s. 137(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 137(3)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/137/3/a)
[^key-59def5d760dd43b2b678122928c794d6]: S. 213(3)(ca) substituted for word at end of s. 213(3)(c) (with effect in accordance with s. 137(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 137(3)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/137/3/b)
[^key-e7a1a6c6f4fd5365ae857b0089504dcf]: S. 177B and cross-heading inserted (with effect in accordance with s. 137(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 137(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/137/1)
[^key-bba9cafde7ac8fa5de0308caf2faa2b6]: S. 241(3)(a) substituted (with effect in accordance with s. 38 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 5 para. 62](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/62) (with [Sch. 5 para. 73](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73))
[^key-9c21217cb19842d5a99db20569c1f7f2]: Ss. 254, 255 repealed (with effect in accordance with s. 141(2)(b) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 141(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/141/1/b), [Sch. 27 Pt. III(32)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/32)
[^key-e6441bbeb1536f5ddd0daa282d343a1f]: Pt. 5 Ch. 1A repealed (with effect in accordance with s. 141(2)(a), Sch. 27 Pt. 3(32) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 141(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/141/1/a), [Sch. 27 Pt. 3(32)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/32)
[^key-4acf33256950833b00384720a0bec6b0]: S. 258(8A) inserted (with effect in accordance with Sch. 25 para. 9(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 25 para. 9(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/9/1)
[^key-d2cc96ed0d5390232815d0df4cce95b1]: S. 258(1) repealed (with effect in accordance with Sch. 27 Pt. IV of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV)
[^key-dcc966618809f8af4fb8a0a3e2e30373]: S. 260(2)(b)(ii) repealed (with effect in accordance with Sch. 27 Pt. IV of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV)
[^key-2bb76583cf5566f9c83db58f54e561e9]: Words in s. 260(5) repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-4b8eb04c765b463f7235e4d25e8f248d]: Sch. 5 para. 2(3)(da)(db) inserted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 131(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/131/1/a)
[^key-ae13bbf7a3a0e43ac0aa6191609e948c]: Word in Sch. 5 para. 2(3)(e) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 131(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/131/1/b)
[^key-d5f8c24556715384465684d3e8c48aa6]: Sch. 5 para. 2(7) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 131(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/131/2)
[^key-d7287cba71aeae2472ebd3f2609ee3fe]: Words in Sch. 5 para. 2(1) inserted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 2(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/2/1)
[^key-0fcbfba3ee8b54cb7c939653a54a6b18]: Sch. 5 para. 2A and cross-heading inserted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 2(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/2/2)
[^key-42dddb83fabe3ee8c823f1391a8ac98b]: Word in Sch. 5 para. 4(1)(a) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 3(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/3/1)
[^key-bacecf42290bb70f157c26a8ede5fcf6]: Words in Sch. 5 para. 4(4)(b) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 3(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/3/2/a)
[^key-c4e8d1051b3f557513bd1b06547db329]: Words in Sch. 5 para. 4(4) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 3(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/3/2/b)
[^key-afa96dcaa701fdc4514792ad91f7ce99]: Word in Sch. 5 para. 5(1)(a) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 3(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/3/1)
[^key-026de06b43c1c81bc6412c1edcf9cbda]: Sch. 5 para. 9(7)(da)(db) inserted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 4(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4/1/a) (with [Sch. 22 para. 4(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4/3))
[^key-accc2c4146206248ad72fb457036e08e]: Word in Sch. 5 para. 9(7)(e) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 4(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4/1/b) (with [Sch. 22 para. 4(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4/3))
[^key-047c2fb6b26414f64afc7804d3f04f67]: Sch. 5 para. 9(11) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 4(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4/2)
[^key-39681f8486f79affd67a1219bfe22743]: Sch. 5 para. 9(1A)(1B) inserted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 132(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/132/1)
[^key-28d2d4374ec027f1702d61de10c205c6]: Sch. 5 para. 9(6A) inserted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 132(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/132/3)
[^key-d27531600ce5d03339e03198c0274758]: Sch. 5 para. 9(10A)-(10D) inserted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 132(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/132/4)
[^key-a76759799bcee41425e6868dbde8a06d]: Sch. 5 para. 9(10A)(a) applied (with modifications) (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 23 para. 6(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/6/3)
[^key-5c705c8538092649543ca0a8db51c771]: Sch. 5 para. 9(2) repealed (for the purpose of determining whether any settlement is a qualifying settlement in the year 1999-00 or any subsequent year of assessment) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), s. 132(2), [Sch. 27 Pt. III(30)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/30)
[^key-7ee9e8eaaee5e3487fc8b9febda66d2b]: Sch. 5 para. 9(8) repealed (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(30)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/30)
[^key-f8565e066e64b3a4096a354b1fd950d4]: Words in Sch. 5A para. 2(1)(a) substituted (with effect in accordance with s. 131(4) of, Sch. 22 para. 5(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 5(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/5/1)
[^key-47acf7650e77aaeac1a6bf36b8830c1f]: Words in Sch. 5B para. 1(1)(b) inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 27(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/27/1)
[^key-7208e46bbffb1760470495709d2a61f9]: Sch. 5B para. 1(2)(3) substituted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 27(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/27/2)
[^key-a488163a5cb10a891fcac471ac52ea97]: Sch. 5B para. 1A and cross-heading inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 28](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/28)
[^key-68935aa69693842eb72420fea4763c00]: Sch. 5B paras. 7-9 and cross-headings inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 34](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/34)
[^key-38daf46965a8e0deaa7003d2ae4fc0f1]: Sch. 5B paras. 10-15 and cross-headings inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 35](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/35)
[^key-7a8154554ea3e69a5962ed520c3df0a2]: Sch. 5B paras. 16-19 and cross-headings inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 36](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/36)
[^key-794008056aefc2c0e29aa4bc60a32a14]: Sch. 5B para. 2(3)(a) substituted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 29](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/29)
[^key-2421f2a28cb7bcceece81d566a59e390]: Sch. 5B para. 3(1)(e) and preceding word substituted for Sch. 5B para. 3(1)(e)(f) (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 30(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/30/1/b)
[^key-078505e4af771fb733feba6cffb6f530]: Sch. 5B para. 3(2) repealed (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 30(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/30/2), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-373b4fd5ee2577e1ad79b998df404ae3]: Sch. 5B para. 3(6) inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 30(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/30/3)
[^key-b67e06031bda8b6f2b29f11e55c98789]: Sch. 5B para. 4(2)-(4C) substituted for Sch. 5B para. 4(2)-(4) (with effect in accordance with Sch. 13 para. 31(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 31(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/31/1)
[^key-7dddd959cf60bf6257ab5f7959d7e66e]: Words in Sch. 5B para. 4(5)(b) substituted (with effect in accordance with Sch. 13 para. 31(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 31(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/31/2)
[^key-b65ba3f53ed521698a2b41a671503c1d]: Sch. 5B para. 5(1)(c) and preceding word substituted for Sch. 5B para. 5(1)(c)(d) (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 32](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/32)
[^key-913ee216537fff03b0122dd35323085c]: Sch. 5B para. 6 and cross-heading substituted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 33](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/33)
[^key-d8676cbbf4b1c3f8af860d0a9b37c880]: Sch. 7 para. 8 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-f00ba3283a394a110dde409b774225dc]: Words in Sch. 7A para. 9(6) substituted (with effect in accordance with s. 138(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 138(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/138/1)
[^key-295142c89d6508a587f0e728e8d85e25]: Words in Sch. 8 para. 5(1)(2) substituted (with effect in accordance with s. 38 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 5 para. 63(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/63/2/a) (with [Sch. 5 para. 73](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73))
[^key-e2afc6cf8b8eb1395cf6086a720226a6]: Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 38 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 5 para. 63(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/63/2/b) (with [Sch. 5 para. 73](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73))
[^key-f84a1ec33aa7d6640f9edc0449465515]: Words in Sch. 8 para. 6(2) substituted (with effect in accordance with s. 38 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 5 para. 63(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/63/3) (with [Sch. 5 para. 73](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73))
[^key-34ad70684568f86599cd4f4da72e6e26]: Sch. 8 para. 7A substituted (with effect in accordance with s. 38 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 5 para. 63(5)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/63/5) (with [Sch. 5 para. 73](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73))
[^key-435f05c9dc71029c6ed9bc2fc0e0b302]: Sch. 10 para. 14(15) repealed (with effect in accordance with Sch. 3 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2)
[^key-41f65cdfbd6d55d70cd59074453f59b5]: S. 101C inserted (with application in accordance with s. 135(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 135(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/135/2)
[^key-f9c045092261d6d9e08ae94dea017baa]: S. 106A inserted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/1) (with s. 124(8))
[^key-10991ce786151d17bd0d5ba97d3b168a]: S. 142 substituted for ss. 141, 142 (with application in accordance with s. 126(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 126(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/126/1)
[^key-c9715726df2f0cfa77ee85ceffbcc5cf]: Ss. 104-114 modified by [The Personal Equity Plan Regulations 1989 (S.I. 1989/469)](https://www.legislation.gov.uk/uksi/1989/469), [reg. 27(2)](https://www.legislation.gov.uk/uksi/1989/469/regulation/27/2) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by [S.I. 1998/1869](https://www.legislation.gov.uk/uksi/1998/1869), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1998/1869/regulation/1/1), [12](https://www.legislation.gov.uk/uksi/1998/1869/regulation/12))
[^key-916ba176b2d8c336a679b39f7b413d64]: S. 106A modified by [The Personal Equity Plan Regulations 1989 (S.I. 1989/469)](https://www.legislation.gov.uk/uksi/1989/469), [reg. 27(3)](https://www.legislation.gov.uk/uksi/1989/469/regulation/27/3) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by [S.I. 1998/1869](https://www.legislation.gov.uk/uksi/1998/1869), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1998/1869/regulation/1/1), [12](https://www.legislation.gov.uk/uksi/1998/1869/regulation/12))
[^key-ffcc932369aa9c7db71aa422068348ed]: Ss. 127-131 restricted by [The Personal Equity Plan Regulations 1989 (S.I. 1989/469)](https://www.legislation.gov.uk/uksi/1989/469), reg. 27(3) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by [S.I. 1998/1869](https://www.legislation.gov.uk/uksi/1998/1869), regs. 1(1), 12)
[^key-933373ac8702f568a41ba91e17963fbe]: Words in s. 218(3) substituted (1.11.1998) by [Government of Wales Act 1998 (c. 38)](https://www.legislation.gov.uk/ukpga/1998/38), [ss. 140](https://www.legislation.gov.uk/ukpga/1998/38/section/140), [158(1)](https://www.legislation.gov.uk/ukpga/1998/38/section/158/1), [Sch. 16 para. 78](https://www.legislation.gov.uk/ukpga/1998/38/schedule/16/paragraph/78); [S.I. 1998/2244](https://www.legislation.gov.uk/uksi/1998/2244), art. 5
[^key-7997393349525960704efa2987b06117]: Words in s. 218 heading substituted (1.11.1998) by [Government of Wales Act 1998 (c. 38)](https://www.legislation.gov.uk/ukpga/1998/38), [ss. 140](https://www.legislation.gov.uk/ukpga/1998/38/section/140), [158(1)](https://www.legislation.gov.uk/ukpga/1998/38/section/158/1), [Sch. 16 para. 80](https://www.legislation.gov.uk/ukpga/1998/38/schedule/16/paragraph/80); [S.I. 1998/2244](https://www.legislation.gov.uk/uksi/1998/2244), art. 5
[^key-7a4e502c85426e730ba92096d5704f2d]: Words in s. 219(2) substituted (1.11.1998) by virtue of [Government of Wales Act 1998 (c. 38)](https://www.legislation.gov.uk/ukpga/1998/38), [ss. 140](https://www.legislation.gov.uk/ukpga/1998/38/section/140), [158(1)](https://www.legislation.gov.uk/ukpga/1998/38/section/158/1), [Sch. 16 para. 79](https://www.legislation.gov.uk/ukpga/1998/38/schedule/16/paragraph/79); [S.I. 1998/2244](https://www.legislation.gov.uk/uksi/1998/2244), art. 5
[^key-62975fb9c0a4757f3a4b20d9de8fa0b4]: Words in s. 218 cross-heading substituted (1.11.1998) by [Government of Wales Act 1998 (c. 38)](https://www.legislation.gov.uk/ukpga/1998/38), [ss. 140](https://www.legislation.gov.uk/ukpga/1998/38/section/140), [158(1)](https://www.legislation.gov.uk/ukpga/1998/38/section/158/1), [Sch. 16 para. 80](https://www.legislation.gov.uk/ukpga/1998/38/schedule/16/paragraph/80); [S.I. 1998/2244](https://www.legislation.gov.uk/uksi/1998/2244), art. 5
[^key-96e8f6534b9cdc5c76f4338577066d25]: S. 263A(1) modified (1.1.1999) by [The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177)](https://www.legislation.gov.uk/uksi/1998/3177), [regs. 1](https://www.legislation.gov.uk/uksi/1998/3177/regulation/1), [14-18](https://www.legislation.gov.uk/uksi/1998/3177/regulation/14)
[^key-b619c958d940b7b5a605c838d13b54b2]: S. 263B modified (1.1.1999) by [The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177)](https://www.legislation.gov.uk/uksi/1998/3177), [regs. 1](https://www.legislation.gov.uk/uksi/1998/3177/regulation/1), [22(2)](https://www.legislation.gov.uk/uksi/1998/3177/regulation/22/2)
[^M_C_f69b2a20-491c-411e-af59-0820b8e4abc3]: Pt. IV Ch. II modified (1.1.1999) by [The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177)](https://www.legislation.gov.uk/uksi/1998/3177), regs. 1, 39
[^M_C_12116e01-a7ca-4236-e993-a4eaae3b0ca7]: Act modified (1.1.1999) by [The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177)](https://www.legislation.gov.uk/uksi/1998/3177), [regs. 1](https://www.legislation.gov.uk/uksi/1998/3177/regulation/1), [36-39](https://www.legislation.gov.uk/uksi/1998/3177/regulation/36)
[^key-f621f92efbd623e23536e33d3a075918]: Words in s. 196(5) substituted (15.2.1999) by [Petroleum Act 1998 (c. 17)](https://www.legislation.gov.uk/ukpga/1998/17), [s. 52(4)](https://www.legislation.gov.uk/ukpga/1998/17/section/52/4), [Sch. 4 para. 32(3)](https://www.legislation.gov.uk/ukpga/1998/17/schedule/4/paragraph/32/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/17/schedule/3)); [S.I. 1999/161](https://www.legislation.gov.uk/uksi/1999/161), art. 2(1)
[^key-c7e2f434756485f265efc8bb39552b33]: Words in Sch. 3 para. 7(2)(c) substituted (15.2.1999) by [Petroleum Act 1998 (c. 17)](https://www.legislation.gov.uk/ukpga/1998/17), [s. 52(4)](https://www.legislation.gov.uk/ukpga/1998/17/section/52/4), [Sch. 4 para. 32(4)](https://www.legislation.gov.uk/ukpga/1998/17/schedule/4/paragraph/32/4) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/17/schedule/3)); [S.I. 1999/161](https://www.legislation.gov.uk/uksi/1999/161), art. 2(1)
[^key-06f5c90b9a243710276586289090046c]: S. 3(2) sum amended (for the year 1999-2000) by [The Capital Gains Tax (Annual Exempt Amount) Order 1999 (S.I. 1999/591)](https://www.legislation.gov.uk/uksi/1999/591), [art. 2](https://www.legislation.gov.uk/uksi/1999/591/article/2)
[^key-267c3c03005c11d549e2de592099e7e6]: S. 213 modified (with effect in accordance with reg. 1 of the amending S.I.) by [The Insurance Companies (Capital Redemption Business) (Modification of the Corporation Tax Acts) Regulations 1999 (S.I. 1999/498)](https://www.legislation.gov.uk/uksi/1999/498), [regs. 1](https://www.legislation.gov.uk/uksi/1999/498/regulation/1), [11(2)](https://www.legislation.gov.uk/uksi/1999/498/regulation/11/2)
[^key-4debebd141be9e36e89de033f1cc8e32]: Words in s. 155 added (with effect in accordance with art. 1(2) of the amending S.I.) by [The Finance Act 1993, Section 86(2), (Fish Quota) Order 1999 (S.I. 1999/564)](https://www.legislation.gov.uk/uksi/1999/564), [arts. 1(1)](https://www.legislation.gov.uk/uksi/1999/564/article/1/1), [3](https://www.legislation.gov.uk/uksi/1999/564/article/3)
[^key-7b41b1063d85b2c19b112f99600cc435]: S. 106A modified (6.4.1999) by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), [regs. 1](https://www.legislation.gov.uk/uksi/1998/1870/regulation/1), [34(3)](https://www.legislation.gov.uk/uksi/1998/1870/regulation/34/3)
[^key-998e95bfbda90e55ce07a546b2811157]: Ss. 127-131 restricted (6.4.1999) by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), [regs. 1](https://www.legislation.gov.uk/uksi/1998/1870/regulation/1), [34(4)](https://www.legislation.gov.uk/uksi/1998/1870/regulation/34/4)
[^key-5346756a32676df16c7c1c51191705bc]: Act modified by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 92(7)-(11)](https://www.legislation.gov.uk/ukpga/1996/8/section/92/7) (as inserted (with effect in accordance with [s. 65(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/65/8) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 65(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/65/7))
[^key-0356d437dd6f52615e9559086dd13b18]: S. 117(2AA) modified (27.7.1999) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 65(11)](https://www.legislation.gov.uk/ukpga/1999/16/section/65/11)
[^key-b342e8b1663cbfa82693f97f1524b747]: S. 251(8) modified (27.7.1999) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 65(11)](https://www.legislation.gov.uk/ukpga/1999/16/section/65/11)
[^key-adc630130ff9d99254eb48b990336aae]: S. 116 modified (with effect in accordance with s. 66(1) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 66(2)](https://www.legislation.gov.uk/ukpga/1999/16/section/66/2)
[^key-4093193869c310903fc4ac8b0401dc40]: S. 170 applied (with effect in accordance with s. 81(12) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 81(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/81/7)
[^key-e2f809b66583bbe3f676cc2fbc9cd095]: S. 179 excluded (27.7.1999) by [Commonwealth Development Corporation Act 1999 (c. 20)](https://www.legislation.gov.uk/ukpga/1999/20), [Sch. 3 paras. 1](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/1), [3(4)](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/3/4), [4(2)](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/4/2)
[^key-ad9e7244d177f2ebc02e60309f723583]: S. 185 excluded (27.7.1999) by [Commonwealth Development Corporation Act 1999 (c. 20)](https://www.legislation.gov.uk/ukpga/1999/20), [Sch. 3 paras. 1](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/1), [3(4)](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/3/4)
[^key-c42008dae329e95a470c4862d376625e]: Ss. 170-192 restricted (27.7.1999) by [Commonwealth Development Corporation Act 1999 (c. 20)](https://www.legislation.gov.uk/ukpga/1999/20), [Sch. 3 paras. 1](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/1), [4(1)](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/4/1)
[^key-b5f5c502930cbcd8014dd4ebd0263ee6]: S. 31A inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/2)
[^key-b489d5b2157fdf0df5d267fabe1e6637]: S. 33(1A) inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/2)
[^key-78174a609da4e6ecdc7b92a708fdba3a]: Words in s. 33(2) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/3)
[^key-72409075c4046b9e8df0568caf68900e]: Words in s. 33(3) inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(4)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/4)
[^key-86b0d96fbc2a9181b99d007416ed5c9a]: S. 33(3A)-(3C) inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/5)
[^key-a39f5f7ca67c6d931f5e86b7e71a8f45]: Words in s. 33(4) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(6)(a)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/6/a)
[^key-552843859d31304bfe42260470d5a40f]: Words in s. 33(4)(c) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(6)(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/6/b)
[^key-650bfe4a0626ab0aac8cf80ba2377c6d]: S. 33(8A) inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/7)
[^key-431d52951fc7ed50f73a5c42aedbbb9a]: S. 34(1A)-(1C) inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 4(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/4/2)
[^key-1e400b2b8bdfb22e5eeef8cb98a8c72c]: S. 71(2)-(2D) substituted for s. 71(2) (with application in accordance with s. 75(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 75(1)](https://www.legislation.gov.uk/ukpga/1999/16/section/75/1)
[^key-39999b6afc12dbd0d7698d131d630d2c]: Words in s. 155 inserted (with application in accordance with s. 84(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 84(1)](https://www.legislation.gov.uk/ukpga/1999/16/section/84/1)
[^key-f14d456bfde0decd505afd6ca146a70f]: S. 193 repealed (with effect in accordance with s. 103(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 103(1)](https://www.legislation.gov.uk/ukpga/1999/16/section/103/1), [Sch. 20 Pt. IV(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/IV/2)
[^key-c684e9ab8e75c28388859a804dd7fa4f]: Words in s. 222(8)(a) repealed (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 4 para. 17(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/4/paragraph/17/2), [Sch. 20 Pt. III(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/7)
[^key-5b713a4c6e02eefe6a425f163ae487a8]: S. 222(8A)-(8D) inserted (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 4 para. 17(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/4/paragraph/17/3)
[^key-34361f8c3051057f901835af5d7c4dd2]: Words in s. 222(9) substituted (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 4 para. 17(4)(a)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/4/paragraph/17/4/a)
[^key-b74c126f1f3a95f0a0bcd49e0d0ed516]: Words in s. 222(9) substituted (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 4 para. 17(4)(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/4/paragraph/17/4/b)
[^key-301240805bfd86bcb0901cbde2dd6285]: Words in Sch. 5B para. 2(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(a)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/a)
[^key-fb754a0e87e9a020cfec6e64a163bd25]: Words in Sch. 5B para. 2(4) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(a)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/a)
[^key-af625b8adf62e15e5f20e932122f9b24]: Words in Sch. 5B para. 2(2)(3) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/b)
[^key-b8deab97154bb9e39c9ae4a90c66eda0]: Words in Sch. 5B para. 2(2)(b) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(c)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/c)
[^key-e23e197c66b09aff7cbd2ee1a71d89f3]: Words in Sch. 5B para. 3(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(d)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/d)
[^key-677d8a6a994627a9d3e2e80b426b6bb2]: Words in Sch. 5B para. 3(5)(a)(b) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(d)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/d)
[^key-5d669765fa68ca84631f448befe09c74]: Words in Sch. 5B para. 4(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(e)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/e)
[^key-b7f4867d4298e7a7a379ba8ad7cdbbc3]: Words in Sch. 5B para. 4(5) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(e)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/e)
[^key-937ebd8d4b6f2d2cd3183264500ea8c2]: Sch. 5B para. 4(1)(b) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 2(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/2/1)
[^key-5c0b65b35647963f388566f3f8ec8557]: Sch. 5B para. 4(5)(a) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 2(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/2/2)
[^key-38c7feae5820faa3ae12872dc4700e38]: Sch. 5B para. 4(6)(7) inserted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 2(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/2/3)
[^key-822f1f6ce26dfc9a28cc8af5ee77943b]: Words in Sch. 5B para. 4(5)(b) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(f)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/f)
[^key-9dfe020f6cd27bffcc818b671979f56e]: Words in Sch. 5B para. 5(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(g)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/g)
[^key-281f960c2693476929d9089b0f94dba9]: Words in Sch. 5B para. 6(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(h)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/h)
[^key-0441bf4266c82cac6bb5bdf148906e4c]: Words in Sch. 5B para. 16(1)(2) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(i)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/i)
[^key-5c24d7ed743c629317ebd21adb5c1385]: Words in Sch. 5B para. 19 repealed (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 3(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/3/1), [Sch. 20 Pt. III(18)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/18)
[^key-6aad2189750abbe226abd8cfa31e9b53]: Sch. 5B para. 19(1A)-(1E) inserted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 3(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/3/2)
[^key-00d1233d9ae151b4d3fdbaa5421a57f1]: Ss. 284A, 284B inserted (with effect in accordance with s. 76(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 76(1)](https://www.legislation.gov.uk/ukpga/1999/16/section/76/1)
[^key-b7b353e028972a5162af24d7f62a75f6]: S. 271 extended (12.1.2000) by [Greater London Authority Act 1999 (c. 29)](https://www.legislation.gov.uk/ukpga/1999/29), [s. 419(1)](https://www.legislation.gov.uk/ukpga/1999/29/section/419/1)[(2)(b)](https://www.legislation.gov.uk/ukpga/1999/29/section/419/2/b), [425(2)](https://www.legislation.gov.uk/ukpga/1999/29/section/425/2); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), art. 2
[^key-9a294e15173b9110db3e08e6697ac85d]: Ss. 170-181 restricted (12.1.2000) by [Greater London Authority Act 1999 (c. 29)](https://www.legislation.gov.uk/ukpga/1999/29), [ss. 419(3)](https://www.legislation.gov.uk/ukpga/1999/29/section/419/3), [425(2)](https://www.legislation.gov.uk/ukpga/1999/29/section/425/2); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), art. 2
[^key-a7aa36fdad2968d8e9cb739e91bc01e6]: Act modified (12.1.2000) by [Greater London Authority Act 1999 (c. 29)](https://www.legislation.gov.uk/ukpga/1999/29), [Sch. 33 paras. 2](https://www.legislation.gov.uk/ukpga/1996/8/schedule/33/paragraph/2), [8](https://www.legislation.gov.uk/ukpga/1996/8/schedule/33/paragraph/8); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), [art. 2](https://www.legislation.gov.uk/ukpga/1999/16/article/2)
[^key-437fd1ce81e679feb310fb9a6527801a]: S. 179 modified (12.1.2000) by [Greater London Authority Act 1999 (c. 29)](https://www.legislation.gov.uk/ukpga/1999/29), [s. 425(2)](https://www.legislation.gov.uk/ukpga/1999/29/section/425/2), [Sch. 33 paras. 3](https://www.legislation.gov.uk/ukpga/1999/29/schedule/33/paragraph/3), [9](https://www.legislation.gov.uk/ukpga/1999/29/schedule/33/paragraph/9); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), [art. 2](https://www.legislation.gov.uk/uksi/1999/3434/article/2)
[^key-f77ae67f56d365bbb7393cd3eb8ffdaa]: S. 3(2) sum amended (for the year 2000-01) by [The Capital Gains Tax (Annual Exempt Amount) Order 2000 (S.I. 2000/808)](https://www.legislation.gov.uk/uksi/2000/808), [art. 2](https://www.legislation.gov.uk/uksi/2000/808/article/2)
[^key-dc0aaa2dbade19fa4572aecd6c566350]: S. 229(1)(3) excluded (with effect in relation to a disposal of shares, or an interest in shares, made on or after 6.4.2001) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 54](https://www.legislation.gov.uk/ukpga/2000/17/section/54)
[^key-4f906037c4a09e9c151531bf02d9a0b4]: Ss. 127-130 excluded (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 14 para. 58](https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/58)
[^key-dfb349168c5ecdfab9fc8fc9e26c245e]: S. 30 applied (with modifications) (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 71(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/71/3)
[^key-879bb435fa23bd0c6a0c28e445af2fac]: S. 10 extended (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 79(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/79/5)
[^key-09d636324ff6ffc844cee5699f3872d3]: S. 116 applied (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 80(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/80/1)
[^key-cfafcb1962aaa9f7b9f086bf460963fc]: S. 127 applied (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 80(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/80/1)
[^key-dccfeacff0ca82936b5aa29f3057091a]: S. 116(10) excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 81(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/81/2)
[^key-b51d7d3fe7d45eb0ac1bc7d747400bfb]: Ss. 127-130 excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 81(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/81/1)
[^key-4abb60a84cbfbbcb4d15dc7fb0701093]: Ss. 135, 136 excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 82](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/82) (with [s. 84](https://www.legislation.gov.uk/ukpga/2000/17/section/84))
[^key-08368daadb478ff18210812f31fa1adf]: S. 127 modified (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 84(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/84/2) (with [s. 84(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/84/1))
[^key-c1f56610099096463cc37c7e7a127c22]: S. 116 modified (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 88](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/88)
[^key-2b70ecfdb53c2ddf25b34251b94328ea]: Pt. IV Ch. II modified (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 88](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/88)
[^key-8a27b6fc0dfd32c7d9cb901fb610a0bc]: Ss. 104-106 excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 93(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/93/6)
[^key-5ef69125da285adf521eea6f27e9d1ea]: S. 107 excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 93(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/93/6)
[^key-d840d09ce76a60c94b0cbcb47128a749]: S. 127 modified (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 93(7)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/93/7)
[^key-365d0973a5276c11a0feb3ffcf4f53d0]: Act applied (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 96(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/96/1)[(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/96/2)
[^key-f0c6880dce83b02a9c59b868aa36d8c5]: Ss. 152, 153 excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 22 para. 67](https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/67)
[^key-70bb7609c6a60bbbde1f1088902cd1f9]: S. 14(2) substituted (with effect in accordance with Sch. 29 para. 16(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 16(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/16/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-39606507047dc49a00ecf0ba520fe7f5]: Words in s. 14(3) substituted (with effect in accordance with Sch. 29 para. 16(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 16(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/16/3) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-0529da3d432e81a018f63f5df254cf6a]: Words in s. 14(4)(b) repealed (with effect in accordance with Sch. 29 para. 16(5), Sch. 40 Pt. 2(12) Note 2 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 16(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/16/4), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-ba74702eca2448b93bd5801b6e1b7363]: S. 25(3A) inserted (with effect in accordance with Sch. 29 para. 6(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 6(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/6/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-6eb656edb25408619bb42420f433cd43]: S. 25(4) repealed (with effect in accordance with Sch. 29 para. 6(5), Sch. 40 Pt. 2(12) Note 3 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 6(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/6/3), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-ac1bf00d253f7f8dc6d297954c283d6e]: Words in s. 30(2)(b) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-3aec6c887c53555f97cbfe00f5b31def]: Words in s. 31(7)(b) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-c863ceb8533ee313234d6bcf75b6462d]: Words in s. 31A(9)(b) substituted (with effect in accordance with Sch. 29 para. 17(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 17(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/17/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-3eb2a81688926ecf3a502195ac89deb2]: S. 31A(11) added (with effect in accordance with Sch. 29 para. 17(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 17(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/17/3) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-9012435f82a40b34d55b406f4a3dc178]: S. 41(8) added (with effect in accordance with Sch. 29 para. 12(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 12(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/12/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-b367c5932e7bdcd90a30aa4f4e6e9611]: Words in s. 85(2) substituted (with effect in accordance with s. 95(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 95(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/95/2)
[^key-38f95f8347db5f32035ec6f33410842b]: Words in s. 85(5) inserted (with effect in accordance with s. 95(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 95(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/95/3)
[^key-b083a61ddbabe5dad239163961488efc]: S. 85(10)(11) added (with effect in accordance with s. 95(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 95(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/95/4)
[^key-3ed2d26e9f7acfd8f1a66ce6fa24b7b9]: Words in s. 96(1)(2) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4), [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/3)
[^key-ba2018bc38cebfc7f0f57f14851bd377]: Words in s. 96(5) omitted (with application in accordance with s. 96(2) of the amending Act) by virtue of [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 96(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/96/1)
[^key-1c0d6767db2c154b387c6bccce179836]: Words in s. 97(1) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/a), [Sch. 26 para. 4(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/a)
[^key-e265f1a62745ba2564ff92516e8089e5]: Words in s. 97(3)(a) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/a), [Sch. 26 para. 4(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/a)
[^key-b737196adc69a140c034b7be35b9c56b]: Words in s. 97(4) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/a), [Sch. 26 para. 4(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/a)
[^key-c5c1a1cfdc510ceb554657079bb10ee5]: Words in s. 97(7) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/a), [Sch. 26 para. 4(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/a)
[^key-463d4507ff8604b5e9a3ba5b1eed8d7f]: Words in s. 97(5) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(b)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/b), [Sch. 26 para. 4(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/5)
[^key-a9d0b93a91d3c56901ad731e7762273d]: Words in s. 97(8) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(b)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/b), [Sch. 26 para. 4(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/8)
[^key-aa617e491d213808596398f2ddf01d4b]: S. 98(3) added (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(b)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/b), [Sch. 26 para. 5](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/5)
[^key-9922eb951eee72c31d7eaabc99e37a7c]: S. 76A inserted (with application in accordance with s. 91(3) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 91(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/91/1)
[^key-0777a9d9f954dc1caec5597f14f8332f]: S. 76B inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/1)
[^key-1dbdd0ff47b72eb8f83ad80bbaae49a4]: Sch. 4A inserted (with application in accordance with s. 91(3) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 91(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/91/2), [Sch. 24](https://www.legislation.gov.uk/ukpga/2000/17/schedule/24)
[^key-0db68eb140b277f1c5da0b5be05cf4d5]: Sch. 4B inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/2), [Sch. 25](https://www.legislation.gov.uk/ukpga/2000/17/schedule/25)
[^key-54d05399549147160740abd0441401d1]: Sch. 4C inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4), [Sch. 26 Pt. I](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/part/I)
[^key-0aa080b5b119f78b603554bb691dba0a]: Sch. 7C inserted (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 48(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/48/2), [Sch. 9](https://www.legislation.gov.uk/ukpga/2000/17/schedule/9)
[^key-a98adc2626a437c81d0ef4557743875c]: Words in s. 116(11) substituted (with effect in accordance with Sch. 29 para. 19(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 19(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/19/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-5758721aea7dc4f32f8835ebb5728612]: S. 139(1)(b) substituted (with effect in accordance with Sch. 29 para. 5(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 5(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/5/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-b4c885c4e227dab88988dcd8df591f85]: S. 139(1A) inserted (with effect in accordance with Sch. 29 para. 5(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 5(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/5/3) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-d774c2071919a34820f457acca435c70]: Words in s. 140(6)(b) substituted (with effect in accordance with Sch. 29 para. 23(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 23(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/23/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-5a9b86c4942d2448f99e910386b9d33b]: Words in s. 165(1) substituted (with effect in accordance with s. 90(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 90(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/90/1)
[^key-dc88bc011c3dbd19bd44066552633bb1]: Words in s. 165(2)(b)(i) substituted (with effect in accordance with s. 90(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 90(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/90/3)
[^key-494c5aed6afdc82d2980a7efecc91887]: S. 170(2)(a) repealed (with effect in accordance with Sch. 29 para. 1(2), Sch. 40 Pt. II(12) Note 4 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 1(1)(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/1/1/a), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-d7bcf3030e7837b885589c74b7a71e4d]: Words in s. 170(9)(b) repealed (with effect in accordance with Sch. 29 para. 1(2), Sch. 40 Pt. II(12) Note 4 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/1/1/b), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-ac7a6296595a344691f97e098b291ce0]: S. 171(1)(1A) substituted for s. 171(1) (with effect in accordance with Sch. 29 para. 2(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 2(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^M_F_7c164997-1bb5-4630-b013-2a564d7bd8a6]: Words in s. 171(2)(a) substituted (with effect in accordance with Sch. 29 para. 2(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), Sch. 29 para. 2(3)(a) (with Sch. 29 para. 46(5))
[^M_F_b0425073-810f-4c54-c8b0-a41f219afb0a]: Words in s. 171(2) substituted (with effect in accordance with [Sch. 29 para. 2(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 2(3)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/3/b) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^M_F_55adb570-8d97-412d-c2cd-5d972766337f]: Words in s. 171(3) substituted (with effect in accordance with [Sch. 29 para. 2(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 2(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/4) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^M_F_c4372e9f-1b89-4081-d106-22ec83a0ca02]: S. 171(6) added (with effect in accordance with [Sch. 29 para. 2(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 2(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/5) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-8e9440f611be5b37dd5f45582bbf2636]: S. 172 repealed (with effect in accordance with Sch. 29 para. 3(2), Sch. 40 Pt. 2(12) Note 5 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 3(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/3), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-97394912723dc31b561bd08ad4f468c3]: Words in s. 174(4) substituted (with effect in accordance with Sch. 29 para. 13(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 13(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/13/2) (with [Sch. 29 paras. 13(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/13/5), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-595c62fa3b89192c365eee9f4b463c01]: S. 174(5) repealed (with effect in accordance with Sch. 29 para. 13(4), Sch. 40 Pt. II(12) Note 6 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 13(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/13/3), Sch. 40 Pt. II(12) (with [Sch. 29 paras. 13(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/13/5), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^M_F_9e25f256-54ff-4544-ed2c-c358092b0bbd]: S. 174(1)-(3) repealed (with effect in accordance with Sch. 40 Pt. II(12) Note 6 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-97bc5e9a9de9983c4be7cd6aa52f75c2]: Words in s. 175(1) inserted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 10(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/2) (with [Sch. 29 paras. 10(8)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/8), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-af0bab03b4d5cc2b61e97db4e23fa6fd]: S. 175(1A) inserted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 10(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/3) (with [Sch. 29 paras. 10(8)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/8), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-24af986d15aa54e276e49ba96e5d7e33]: S. 175(2A)(ba) inserted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 10(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/4) (with [Sch. 29 paras. 10(8)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/8), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-aaa69873045a081b0fc7b15af89d3e48]: S. 175(2AA) inserted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 10(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/5) (with [Sch. 29 paras. 10(8)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/8), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-62d54c5ad4dc4243fa6aec63771723ce]: S. 175(3) substituted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 10(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/6) (with [Sch. 29 paras. 10(8)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/8), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^M_F_0fcf726e-25fb-4ef2-a86f-c88dc0e0643b]: S. 173 substituted (with effect in accordance with Sch. 29 para. 11(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 11(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/11/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-36a1a766bc5a779e5c503020e8bcbda4]: S. 176(7)(c) and preceding word repealed (with effect in accordance with Sch. 29 para. 24(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 24(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/24/1), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-3a8eaf5bbf90e388af1c455a69c571c1]: Words in s. 177(2) substituted (with effect in accordance with Sch. 29 para. 25(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 25(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/25/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-706ddd723a8e450228340057d87da481]: S. 178 repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 26](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/26), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-5b18e66015f0f8071e496e23ccb09432]: S. 179(1)(1A) substituted for s. 179(1) (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-d3145e5166f21f764e313f812ccec411]: Words in s. 179(2A)(a) inserted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/3/a/i) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-064fdf07da05e8c9ede08471d9aed7fe]: Words in s. 179(2A)(a) inserted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/3/a/ii) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-a6f7c391b9f4ef7ea9e62a104dd4a606]: Words in s. 179(2A)(b) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(3)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/3/b) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-3f86607b823459eaa9211dfe402b9dc9]: Words in s. 179(2A)(c) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(3)(c)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/3/c) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-9a8b2a56e8b6588e7b3134e8e18f2293]: Words in s. 179(2A) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(3)(d)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/3/d) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-8b253f9f359d941766dd20c4cf2ecbb1]: Words in s. 179(2B)-(3) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/4) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-ca3687450a7392c6c751029280986343]: Words in s. 179(4) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/4) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-c0c8689a2758a49856104b842d813106]: Words in s. 179(10)(c) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/4) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-349307d5aa5df27fa6eec52e4e3c36bc]: Words in s. 179(13) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/4) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-7f683c2558cb51f9ad3251eb1f444feb]: S. 179(11)(12) repealed (with effect in accordance with Sch. 29 para. 4(7), Sch. 40 Pt. II(12) Note 8 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/5), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-92e698b5676c0615a154731d1c973ebd]: S. 180 repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 27](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/27), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-534ec8026c4b7e7b956ffd2d95b43cc2]: Words in s. 181(1) substituted (with effect in accordance with Sch. 29 para. 28(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 28(1)(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/28/1/a) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-4363051cdc53597d5ffdcdfb35bce255]: S. 181(5) repealed (with effect in accordance with Sch. 29 para. 28(2), Sch. 40 Pt. II(12) Note 9 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 28(1)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/28/1/b), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-6a1cf12afd7b05a3cc2f592a775e1995]: Words in s. 192(3) substituted (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 29](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/29) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-d221057aa86217906eb5753d3c2e2e9a]: Words in s. 192(4) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-020f498c97f5213003d25ba2e7d51f3b]: Words in s. 195(2)(3) substituted (with effect in accordance with s. 68(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 19 para. 12(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/19/paragraph/12/2)
[^key-ff8b212e8b54c12a267e60e49ebcefcd]: Words in s. 195(3) inserted (with effect in accordance with s. 68(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 19 para. 12(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/19/paragraph/12/3)
[^key-487c6d7c8fb0d181e9df3783d237edea]: S. 195(8) inserted (with effect in accordance with s. 68(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 19 para. 12(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/19/paragraph/12/4)
[^key-89504cd6537e96ef9e091f3bcfac0a0c]: Words in s. 197(2)(b) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-2c893a6a6ed3ea2a69179cd3fd9c2437]: S. 211(3) repealed (with effect in accordance with Sch. 29 paras. 5(4), 30(5), Sch. 40 Pt. II(12) Note 10 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 30(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/30/4), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-db9350ab2ecbb3ee2083749d616a8eaa]: Words in s. 216(2)(b) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-f6c112bc93394d9857cbd7a3166ac1d6]: Words in s. 216(3)(4) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-0bed60d27c728e6baaa10af23307719a]: S. 217C(2) substituted (with effect in accordance with Sch. 29 para. 32(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 32(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/32/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-24e29ea4b9d1d3c6437db50341f38cb2]: Words in s. 260(1) substituted (with effect in accordance with s. 90(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 90(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/90/2)
[^key-901015d1ff5d4e20317ff98e250baca8]: S. 276(8)-(10) substituted for s. 276(8) (with effect in accordance with Sch. 29 para. 35(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 35(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/35/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-beb725a5b16355887a1c6c1daa73058c]: Words in Sch. 4 para. 4(2) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-529d8ad913c573bf2492f0cc520ca465]: Sch. 4 para. 4(3) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-578e9b039dd8755adf10546d7697c834]: Sch. 4 para. 9(1)(a) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-8c68af40a1b35ece71f64cfe302a7a1c]: Words in Sch. 5B para. 14(1)(a) substituted (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 16 para. 4(2)(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/4/2/a)
[^key-ebac49be242cc25921f4cf6f4a8e7172]: Words in Sch. 5B para. 14(1) inserted (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 16 para. 4(2)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/4/2/b)
[^key-944f5cbc542cdf7d828c1b4ac4ef26c7]: Words in Sch. 5B para. 14(3) substituted (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 16 para. 4(2)(c)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/4/2/c)
[^key-51fcb0905794dc3375b470d5242d712d]: Sch. 5B para. 14(3)(c) and preceding word inserted (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 16 para. 4(2)(d)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/4/2/d)
[^key-4198af63782345e2fe47cdd12872819c]: Words in Sch. 5B para. 19(1) repealed (with effect in accordance with Sch. 40 Pt. II(5) Note 4 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/5)
[^key-a09434311d17f9c1b66bd4934fff2018]: Words in Sch. 7 para. 2(2)(b)(i) substituted (with effect in accordance with s. 90(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 90(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/90/3)
[^key-ac4d5db930d682dc09b931bc388c12c6]: Words in Sch. 7A para. 1(3) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/2/a) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-491d91c16b3df81a93aff4f1829eccee]: Words in Sch. 7A para. 1(3) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/2/b) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-22b00b57cadb6e450fef9effd33345d0]: Sch. 7A para. 1(3A) inserted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/3) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-89be53dd21f601108402c93a3c4fbaad]: Words in Sch. 7A para. 1(4)(a) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/4) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-586702538eb7d9cc00e271d3c04ca5e9]: Words in Sch. 7A para. 1(5) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(5)(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/5/a) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-479955409e1e3696105942f0e0af1587]: Words in Sch. 7A para. 1(5)(a) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(5)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/5/b) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-4c7d7e32ecf4e1d87a2a7326860123e8]: Words in Sch. 7A para. 1(5)(b) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(5)(c)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/5/c) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-0e27e39f7e392c350cb53772d96eb5de]: Sch. 10 para. 14(42) repealed (with effect in accordance with Sch. 40 Pt. II(10) Note 1 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(10)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/10)
[^key-c0768b7a580dc85c9d5fc714979c0a97]: Sch. 5B para. 14A and cross-heading inserted (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 16 para. 4(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/4/3)
[^key-746cdc6181e6bc0e6918a24255fe5311]: S. 79A inserted (with application in accordance with s. 93(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 93(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/93/1)
[^key-98995ad42215f1c37e37bb3cfda7409c]: S. 79B inserted (with application in accordance with s. 94(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 94(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/94/1)
[^key-b7bf38722d51a41c7da4f50adadd9fab]: S. 190 substituted for ss. 190, 191 (with effect in accordance with Sch. 29 para. 9(3) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 9(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/9/1) (with [Sch. 29 paras. 9(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/9/4), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-9af20e74f55f104ee62c0dbbd45b8751]: S. 236A and cross-heading inserted (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 48(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/48/1)
[^key-92ee80fbc97ba979b4b5506e167ccd6f]: S. 30 excluded (6.11.2000) by [Postal Services Act 2000 (c. 26)](https://www.legislation.gov.uk/ukpga/2000/26), [s. 130(1)](https://www.legislation.gov.uk/ukpga/2000/26/section/130/1), [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/2000/26/schedule/4/paragraph/6); [S.I. 2000/2957](https://www.legislation.gov.uk/uksi/2000/2957), art. 2(1), Sch. 1
[^key-505eb8b04d4bc232c072ab7eec3d3a01]: Act applied (with modifications) (6.11.2000) by [Postal Services Act 2000 (c. 26)](https://www.legislation.gov.uk/ukpga/2000/26), [Sch. 4 para. 7](https://www.legislation.gov.uk/ukpga/2000/26/schedule/4/paragraph/7); [S.I. 2000/2957](https://www.legislation.gov.uk/uksi/2000/2957), art. 2(1), Sch. 1
[^key-51297f08efabb57208a92949101ae9bc]: S. 30 excluded (1.2.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 7 para. 5](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/5); [S.I. 2001/57](https://www.legislation.gov.uk/uksi/2001/57), art. 3(1)
[^key-4020530bbbacaccd0bdfe8b7aff2559e]: S. 154 modified (1.2.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 7 para. 6(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/6/2); [S.I. 2001/57](https://www.legislation.gov.uk/uksi/2001/57), art. 3(1)
[^key-d25228af38a53143a2c4de59f9837e98]: S. 41(8) modified (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 26 para. 10(1)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/10/1) (with [Sch. 26 para. 10(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/10/2)); S.I. 2000/3376, art. 2
[^key-eb4565ff9851983fbf666b6e88d4572f]: S. 17 excluded (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 26 para. 24(1)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/24/1) (with [Sch. 26 para. 24(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/24/2)); S.I. 2000/3376, art. 2
[^key-bf3895bf5eeb9822fe0342e96b67ee4f]: S. 17 excluded (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 26 para. 31(1)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/31/1) (with [Sch. 26 para. 31(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/31/2)); S.I. 2000/3376, art. 2
[^key-d355d2e4b52dd04cef36f6433e1decf0]: S. 30 excluded (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 26 para. 36](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/36); S.I. 2000/3376, art. 2
[^M_C_f5aa1bb8-132b-4c8c-b1de-2bb4f800b129]: Act modified (1.2.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [Sch. 7 paras. 2(1)(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/2/1/2), [3](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/3), [4](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/4), [20(2)(4)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/20/2/4); [S.I. 2001/57](https://www.legislation.gov.uk/uksi/2001/57), [art. 3(1)](https://www.legislation.gov.uk/uksi/2001/57/article/3/1)
[^M_C_a4e06366-39aa-4eaa-f6df-d9cb66435c04]: Act modified (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [Sch. 26 paras. 9](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/9), [12(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/12/2), [26(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/26/2), [33(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/33/2); S.I. 2000/3376, art. 2
[^M_C_be5d6d1c-e180-4c1e-ff4b-83d3914c0c91]: S. 171(1) excluded (1.2.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), s. 275(1), Sch. 7 paras. 2(4), 20(5); [S.I. 2001/57](https://www.legislation.gov.uk/uksi/2001/57), [art. 3(1)](https://www.legislation.gov.uk/uksi/2001/57/article/3/1)
[^M_C_1e048622-02c9-48bb-965f-74c9420c3e80]: S. 179 modified (1.2.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), s. 275(1), Sch. 7 paras. 8-10; [S.I. 2001/57](https://www.legislation.gov.uk/uksi/2001/57), [art. 3(1)](https://www.legislation.gov.uk/uksi/2001/57/article/3/1)
[^M_C_4162b110-f147-42b4-89fe-94a838bb186e]: S. 179 modified (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 26 paras. 11](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/11), [20](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/20), [25](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/25), [32](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/32); S.I. 2000/3376, art. 2
[^key-77152080e0640237b0f4afd5e6697f11]: S. 3(2) sum amended (for the year 2001-02) by [The Capital Gains Tax (Annual Exempt Amount) Order 2001 (S.I. 2001/636)](https://www.legislation.gov.uk/uksi/2001/636), [art. 2](https://www.legislation.gov.uk/uksi/2001/636/article/2)
[^key-9ce19b3b1d19aed3cae4b6a18d19d277]: S. 37(2)(a)-(c) substituted for s. 37(2)(a)(b) (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 77](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/77)
[^key-a801471d426d122eec4c104e3cf6c09c]: S. 41(3)(a)(b) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 78(1)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/78/1)
[^key-58009fe6ec3807e11d143e0171158ea8]: S. 41(4)(a) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 78(2)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/78/2)
[^key-5aebf84bef7ad2ed22faab00f81d0935]: Words in s. 41(7) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 78(3)(a)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/78/3/a)
[^key-6439d1ad50dd8a09c462efe63139677c]: Words in s. 41(7) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 78(3)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/78/3/b)
[^key-1cadb5592aa9641948a8c26b346f38fa]: Words in s. 41(7) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 78(3)(c)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/78/3/c)
[^key-9634918482d507b6e4fcafc63a1219ec]: S. 195(2)(b)(c) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(1)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/1)
[^key-a5af8206d9833e8ba29e5600f8e8949a]: Words in s. 195(3) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(2)(a)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/2/a)
[^key-97e50aac1979b6d259fdd7adf3a6897f]: Words in s. 195(3) repealed (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(2)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/2/b), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^key-9102c5876a613cbe8668fb8b16247a66]: Words in s. 195(4) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(3)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/3)
[^key-86588bc727fe1805b02e1c8c0a44d8e6]: S. 195(4)(a)(b) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(3)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/3)
[^key-96355777034d753e5ae24081eacd0735]: S. 195(5) repealed (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(4)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/4), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^key-8f2c0988ab1d710b9f73475a392b3322]: Words in s. 195(6) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(5)(a)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/5/a)
[^key-3940ef085d9249cb561cf4356c4affcc]: Words in s. 195(6)(a) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(5)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/5/b)
[^key-4f1f31bc5161193ab93b47924599105a]: S. 195(6)(b) and preceding word omitted (22.3.2001) by virtue of [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(5)(c)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/5/c)
[^key-158a3e9707cfcd660887dbdeb79e659c]: Words in s. 195(8) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(6)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/6)
[^key-5afc8c280de2c25536ee22d81949a1c6]: Words in s. 288(1) repealed (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 80](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/80), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^key-c240bf6c68dfe5145ff87e21bb82fe1a]: Words in s. 288(1) inserted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 80](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/80)
[^key-684fd4ac550167e57ef6955c3fb79ceb]: Words in Sch. 3 para. 7(8) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 81](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/81)
[^key-47ee1d0b223e6d333bf75c0c73ac5ac6]: Sch. 10 para. 21 repealed (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^key-c8f1fd8b4974cb03ccdaa0f43580e94c]: Sch. 10 para. 1 repealed (26.3.2001) by [The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 (S.I. 2001/1149)](https://www.legislation.gov.uk/uksi/2001/1149), [art. 1(2)](https://www.legislation.gov.uk/uksi/2001/1149/article/1/2), [Sch. 2](https://www.legislation.gov.uk/uksi/2001/1149/schedule/2)
[^key-841548613a812a7bad6f43cf1a97b3e6]: S. 156A inserted (6.4.2001) by [Limited Liability Partnerships Act 2000 (c. 12)](https://www.legislation.gov.uk/ukpga/2000/12), [ss. 10(4)](https://www.legislation.gov.uk/ukpga/2000/12/section/10/4), [19(1)](https://www.legislation.gov.uk/ukpga/2000/12/section/19/1); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), art. 2
[^key-156ef238444d10c14e264989d94b4c1f]: S. 59A inserted (6.4.2001) by [Limited Liability Partnerships Act 2000 (c. 12)](https://www.legislation.gov.uk/ukpga/2000/12), ss. 10(3), 19(1); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), art. 2; s. 59A substituted (retrospectively) (6.4.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 75(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/2)[(6)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/6) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-69aa6e2ada66ef4eaf777fead78c33b0]: Words in s. 170(9)(b) inserted (6.4.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 75(4)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/4)[(6)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/6) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-a11ff3822bc00907a42a5e92fa9af5ea]: S. 271(12) inserted (with effect in accordance with s. 76(1) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 76(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/76/2), [Sch. 25 para. 4](https://www.legislation.gov.uk/ukpga/2001/9/schedule/25/paragraph/4) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-9c6dc56f0ee5d020b295b90b885c5efe]: Words in s. 288(1) inserted (with effect in accordance with s. 76(1) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 76(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/76/2), [Sch. 25 para. 1(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/25/paragraph/1/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-361457e70a35479722f18e56601fc7ea]: S. 169A inserted (with effect in accordance with s. 75(5) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 75(3)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/3)[(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/5) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-093a73e548014117472663c4d4c6e960]: Words in s. 13(4) substituted (with application in accordance with s. 80(6) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 80(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/80/2) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-d996841b11440f9b5089446d97c628dc]: S. 13(5)(b) substituted (with application in accordance with s. 80(6) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 80(3)](https://www.legislation.gov.uk/ukpga/2001/9/section/80/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-869a976a60841ce55a980fd6553607bd]: S. 13(5A)(5B) substituted for s. 13(5A) (with application in accordance with s. 80(6) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 80(4)](https://www.legislation.gov.uk/ukpga/2001/9/section/80/4) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^M_F_2e33e0db-02eb-435c-84ae-3a59c52546ce]: S. 13(10B) inserted (with application in accordance with s. 80(6) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 80(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/80/5) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-73ba2515fa467a07cefb39aa458dabad]: Words in Sch. 5B para. 3(1)(c)(d) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 29](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/29) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-feb7f1ec3beb6ac3acf6dd656418eca9]: Words in Sch. 5B para. 13(1) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/1) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-e482aecab4338ebc00d4a5b6ba6c6fa7]: Sch. 5B para. 13(1A)(1B) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-a54a60760fe3a3850587a6935ea211fa]: Sch. 5B para. 13(4) repealed (with effect in accordance with Sch. 33 Pt. 2(3) Note 6 of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/4), [Sch. 33 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-380d63f4c297301f8cb8fdabddde9399]: Words in Sch. 5B para. 13(10) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(5)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/5) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-1e2cc60efd0f6fe692b32ad40b440512]: Sch. 5B para. 13(12) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(6)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/6) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-562a908823f419b49767c95189e0458d]: Words in Sch. 5B para. 13(1) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/2) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-cc5eb353c9524cca1c58920d4a4d232a]: Sch. 5B paras. 13A-13C and cross-headings inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 31](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/31) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-f7062c9c0bb811d7f259fd4f40739c4c]: Words in Sch. 5B para. 14(1) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 32(1)(a)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/32/1/a) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-4d042b80b7a5b82ece661a1bd47e5e0f]: Words in Sch. 5B para. 14(1) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 32(1)(b)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/32/1/b) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-d97849d4d94af88257fa857cefdadbdd]: Words in Sch. 5B para. 14(3)(c) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 32(2)(a)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/32/2/a) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-c10fc30b9b927005813420787c71ee30]: Words in Sch. 5B para. 14(3) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 32(2)(b)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/32/2/b) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-001a9c1f418118a834dd68d4d0f7c25f]: Words in Sch. 5B para. 14(7) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 32(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/32/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-6b7cfd188662f14fc142f3efda16b175]: Sch. 5B para. 14AA and cross-heading inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 33](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/33) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-23f187ce8e3d8333222af20eb1a481cc]: Sch. 5B para. 14A(2) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 34(a)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/34/a) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-b46b8cbe68cbb79e53c4fd489dfdd901]: Sch. 5B para. 14A(7) repealed (with effect in accordance with Sch. 33 Pt. 2(3) Note 6 to the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 34(b)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/34/b), [Sch. 33 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-c7f597880fb7f732075a1f9f5e351ded]: Words in Sch. 5B para. 14A(8)(a) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 34(c)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/34/c) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-263072b55cead0a7dad1aca442974701]: Sch. 5B para. 16(2A) inserted (with effect in accordance with Sch. 15 para. 35(5) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 35(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/35/2) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-1c1c73c3ccf5781e497887e6a4621a4e]: Words in Sch. 5B para. 16(3A) substituted (with effect in accordance with Sch. 15 para. 35(5) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 35(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/35/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-7d2e5bbd652bf39422aac5a988cf7e73]: Words in Sch. 5B para. 16(5) substituted (with effect in accordance with Sch. 15 para. 35(5) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 35(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/35/4) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-579265a7c703132329923e43d409a5d3]: Words in Sch. 5B para. 16(1)(a) substituted (with effect in accordance with Sch. 15 para. 35(5) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 35(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/35/1) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-38258cffbbedf140ee90d6843b83be6e]: Words in Sch. 5B para. 18(1) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 36(a)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/36/a) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-55e1aa6c9f527eecfaaa2e17c0d35080]: Words in Sch. 5B para. 18(2)(a) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 36(b)(i)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/36/b/i) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-8c7ee1660bc6b98e952638f9a67f415e]: Sch. 5B para. 18(2)(ab) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 36(b)(ii)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/36/b/ii) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-3a9fef01c97dd076fae7b4e108fa306d]: Words in Sch. 5B para. 19(1) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 37(a)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/37/a) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-e597a628e65a4e401d8f9236406fb213]: Words in Sch. 5B para. 19(1) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 37(c)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/37/c) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-7dd2850421d79e8ba50ee3f0898daf35]: Words in Sch. 5B para. 19(1) repealed (with effect in accordance with Sch. 33 Pt. 2(3) Note 6 of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 33 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-1440a3a04695f50daa2b521308712f49]: Words in s. 99(2)(a) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [62(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/62/1)
[^key-25e8a3b7f0a79fd4cb7fbcd291acd05b]: Words in s. 102(3) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [62(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/62/2)
[^key-266b7a49336d01452652571cd88e6ed4]: Words in s. 117(11) substituted (with effect in accordance with art. 63(2) of the amending S.I.) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [63(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/63/1)
[^key-5984996b8a466c2439b51db20ec29d27]: Words in s. 143(3)(a)(b) omitted (1.12.2001) by virtue of [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [64(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/64/2)
[^key-6ee94b58e87a9fa595cfe9652e6677bd]: Words in s. 143(7)(b) omitted (1.12.2001) by virtue of [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [64(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/64/2)
[^key-3ce7746d93d5371050dad63467b5b6b1]: S. 143(8) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [64(3)](https://www.legislation.gov.uk/uksi/2001/3629/article/64/3)
[^key-226738d4580a11836de29d4c54b945ed]: Words in s. 144(8)(c)(i) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [65(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/65/a)
[^key-f83c7ddb6d57bb72e185b29300b2a5c2]: Words in s. 144(8)(c)(iii) omitted (1.12.2001) by virtue of [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [65(b)](https://www.legislation.gov.uk/uksi/2001/3629/article/65/b)
[^key-7f572db4967db36e2c09c958e78b7e81]: S. 211(1)(1A) substituted (with effect in accordance with art. 66(2) of the amending S.I.) for s. 211(1) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), arts. 1(2)(a), 66(1)
[^key-5d37a645e5a07f089cd8dd0b3d186cec]: Words in s. 212(1) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [73(1)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/73/1/a)
[^key-ff905b5a77ff74b3a9b505fba173ccc3]: Word in s. 213(4) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [73(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/73/2/a)
[^key-9af6ffe4f66e096bdb300cd9c46c5abe]: Word in s. 213(7) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [73(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/73/2/a)
[^key-c46c88f02b012d1c5a9fe2e455519224]: Words in s. 288(1) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [70](https://www.legislation.gov.uk/uksi/2001/3629/article/70)
[^key-020df7f1bedf67fa0fe02ad0cc07c70e]: S. 3(2) sum amended (for the year 2002-03) by [The Capital Gains Tax (Annual Exempt Amount) Order 2002 (S.I. 2002/702)](https://www.legislation.gov.uk/uksi/2002/702), [art. 2](https://www.legislation.gov.uk/uksi/2002/702/article/2)
[^key-e76b49e163a85e50c828c78c2544885a]: Act modified by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 93B(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/93B/2) (as inserted (with effect in accordance with Sch. 11 paras. 7, 18 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 77(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/77/1) (with [s. 77(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/77/2)))
[^key-cd8f464cd2174ea2ee086d7d037c68e8]: Ss. 127-130 applied by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), s. 93B(3)(a) (as inserted (with effect in accordance with Sch. 11 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), s. 77(1) (with s. 77(2)))
[^key-0431b5c15b5e9dd486f41e4a2d1f6bc5]: Ss. 135, 136 excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 757 (as amended (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 4(5))](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/4/5)
[^key-75b4cfc67de37815f0d3e9af02a3c9bc]: S. 136 applied by Income and Corporation Taxes Act 1988 (c. 1), s. 842 (as amended (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 4(7))](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/4/7)
[^key-39ee625ee82c326d41b454a0baacc489]: S. 257 applied (with modifications) (with effect in accordance with s. 58(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 18 para. 9(3)(b)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/18/paragraph/9/3/b)
[^key-cc714e31f86e2d437b0c4671436304a9]: Act applied (with modifications) (with effect in accordance with s. 58(3) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 18 para. 10](https://www.legislation.gov.uk/ukpga/2002/23/schedule/18/paragraph/10)
[^key-f5af7a8641a7d09756de892291f27451]: S. 38(1)(c) applied by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 92(5D)](https://www.legislation.gov.uk/ukpga/1996/8/section/92/5D) (as inserted (with effect in accordance with [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 23 para. 5(3)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/5/3))
[^key-92f1235aec000508398d0be1deb842da]: Act applied by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 92(10A)](https://www.legislation.gov.uk/ukpga/1996/8/section/92/10A) (as inserted (with effect in accordance with [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 23 para. 5(6)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/5/6))
[^key-d2c9a0a6f7cecfd0faa728d0a5254068]: S. 170 applied (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 26 para. 28(6)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/26/paragraph/28/6)
[^key-4dc7421b3f758d3037a9eee78356f17f]: S. 161 applied (with modifications) (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 26 para. 45(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/26/paragraph/45/2)
[^key-25480a887b229cf41079cbfc7dcc3c51]: Act applied (with effect in accordance with s. 83(3) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 26 para. 48(9)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/26/paragraph/48/9)
[^key-cd31f620eb723847e7c937545064569a]: S. 136 applied (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 29 para. 84(1)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/84/1)
[^key-02db92d87ef28ef808cdedbdb1369e0b]: S. 152 modified (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 29 para. 132](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/132)
[^key-1b030ad294a9ee71c6de6ec6eb13ccff]: S. 155 restricted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 29 para. 132(5)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/132/5)
[^key-24077e04eb319da45b4f904217d9ca1b]: S. 2(6)-(8) inserted (with effect in accordance with Sch. 11 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 11 para. 2(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/11/paragraph/2/4)
[^key-e4ff1f25259e45edfc99156cce0a0113]: Words in s. 13(5B) repealed (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(16)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/16)
[^key-a1e935c6d4e192ba022fa3b81d540624]: S. 31(6)(b) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/2)
[^key-96b861ce8f77d616e067fd105cb8463b]: Words in s. 34(1)(a) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/3/a)
[^key-5d8d61593123225d1b8f92598998d894]: Words in s. 34(1A)(1B) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/3/a)
[^key-445ab8725ccd8a326cbda7c30fba5c0c]: Words in s. 34(1C)(a) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/3/a)
[^key-ee0397cbf1dd007207f34016a0501487]: Words in s. 34(1) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(3)(b)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/3/b)
[^key-804733842a2a6ff8c732e709bb0bb0be]: Words in s. 34(2) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(3)(c)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/3/c)
[^key-2cc28fe9215e71cba9895a78bc5042e3]: S. 40(4) added (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 25 para. 60(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/25/paragraph/60/2)
[^key-c0cd7da9fd8953868b7e08c6b53c9b45]: Words in s. 62(7) substituted (with application in accordance with s. 52(2) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 52(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/52/1)
[^key-8940d402f18f73181a4d2d3d4b0716ef]: S. 86(4A) repealed (with effect in accordance with Sch. 11 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/4)
[^key-e1a9eefd232fa7064aea1f767dbf5831]: Words in s. 86A(8) repealed (with effect in accordance with Sch. 11 paras. 7, 8, Sch. 40 Pt. 3(4) Note of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/4)
[^key-697efd62fd597485943c6374c5e692d4]: Words in s. 102(3)(b) inserted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/4)
[^key-7a62030f5a377b83031148073b42594d]: Words in s. 117(A1) repealed (with effect in accordance with Sch. 40 Pt. 3(10) Note 2 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10)
[^key-210d2d7c84e6d8d4063f185d7cb68554]: Ss. 117A, 117B repealed (with effect in accordance with Sch. 40 Pt. 3(10) Note 2 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10)
[^key-ee25ac82a0dfacf2f73ea489d60444fe]: S. 135 substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/1)
[^key-160cc913f3fcb8eb01b51d23d73ae0b4]: S. 136 substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/2)
[^key-5d42dfb3da7a9bae76e60562ac245a54]: Words in s. 137(1) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(5)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/5/a)
[^key-08d399bec88a5a40d4b9338f5589daaa]: Words in s. 137(6) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(5)(b)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/5/b)
[^key-ceedb53a1b8d8fab6f4f582986976c19]: Words in s. 138(1) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(6)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/6)
[^key-2c0948d82181d51c23d8fcf0b8b4b80e]: S. 139(9) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(7)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/7)
[^key-783168562bbfe72cda72fc4829e9710e]: Words in s. 139(1)(a) repealed (with effect in accordance with Sch. 9 paras. 7, 8, Sch. 40 Pt. 3(2) Note of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/2)
[^key-4fb6f2e22e9ef0b747521c2ed85ae28e]: Words in s. 139(5) repealed (with effect in accordance with Sch. 9 paras. 7, 8, Sch. 40 Pt. 3(2) Note of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/2)
[^key-a9c57a27a11aa6f0b03cb6150f46f479]: Words in s. 139 heading repealed (with effect in accordance with Sch. 9 paras. 7, 8, Sch. 40 Pt. 3(2) Note of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/2)
[^key-15937c49ed846839590ee01ef690be89]: Words in s. 135 cross-heading repealed (with effect in accordance with Sch. 9 paras. 7, 8, Sch. 40 Pt. 3(2) Note of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/2)
[^key-a82922811f6adffb9b268901d6a7e054]: Words in s. 147(1) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(8)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/8/a)
[^key-30dbf8d02c019683751d0229b5c10e38]: Words in s. 147(2) inserted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(8)(b)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/8/b)
[^key-557378177e7b2919a4cb9f1a8d72a5c8]: S. 151B(8)(c) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(9)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/9)
[^key-a9602fe993018e2520c0217f3b65d458]: Words in s. 161(3A) repealed (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(16)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/16)
[^key-0e1ace38c1b3732d7680157aecc69d0c]: Words in s. 171(3) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/10)
[^key-38da6a7df083d184e3c5aee6370f82b0]: Word in s. 179(4) substituted (with effect in accordance with s. 44(3)(5) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 8 para. 2](https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/2)
[^key-ac4d3e5079ddf5e08f09f05a21c61bfe]: Words in s. 241(3) substituted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 8 para. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/3/2)
[^key-8625ef42e2f480646c99126f82f4eecc]: S. 241(3A) inserted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 8 para. 3(3)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/3/3)
[^key-eadfcb86e9057fd6b52235ff95ad0bd0]: Words in s. 241(4) substituted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 8 para. 3(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/3/4)
[^key-ec9ab21cdf114307cf7224336739696b]: Words in s. 251(2) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(12)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/12/a)
[^key-2e314370e864a078241595831920ec9b]: Words in s. 251(3) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(12)(b)(i)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/12/b/i)
[^key-4ba663c8dd934811c86989f8b45c5d44]: Words in s. 251(3) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(12)(b)(ii)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/12/b/ii)
[^key-d47f72925d6fb2e061fefc4f0d7c1123]: Words in s. 251(6)(b) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(12)(c)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/12/c)
[^key-7965bbcdf40e392744a9e57d383015d2]: Words in s. 288(1) inserted (with effect in accordance with s. 103(6) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/3)
[^key-901449d6123a3a7dedb937de4feb12fb]: Sch. 5AA inserted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/3)
[^key-605bb536b691c29fa15b2879347c8f31]: Sch. 7AB inserted (with application in accordance with s. 43(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 43(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/43/2), [Sch. 7](https://www.legislation.gov.uk/ukpga/2002/23/schedule/7)
[^key-39c6fea00fb9c0d687377d75ea84525d]: Sch. 7AC inserted (with effect in accordance with s. 44(3)(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 8 para. 1](https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/1)
[^key-8fd0a71e4f4e94f156352db4bf9c4657]: Sch. 7AD inserted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 85(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/85/2), [Sch. 31](https://www.legislation.gov.uk/ukpga/2002/23/schedule/31)
[^key-718511d96ea10c85dd0cb96b38a11188]: S. 33A inserted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 30 para. 6](https://www.legislation.gov.uk/ukpga/2002/23/schedule/30/paragraph/6)
[^key-387b5e61a4dd333cbabbc2d90f09c7b6]: Ss. 105A, 105B inserted (with effect in accordance with s. 50(2)-(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 50(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/50/1)
[^key-304070ebd43c4ced5b541f96286c3b31]: S. 179A inserted (with application in accordance with s. 42(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 42(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/42/1)
[^key-11d5674e7f28cf0b39e0315ff08322a5]: S. 179B inserted (with application in accordance with s. 43(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 43(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/43/1)
[^key-a6fcc18d9a3ea87b0bce65e4a1f139d4]: S. 192A and cross-heading inserted (with application in accordance with s. 44(3) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 44(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/44/1)
[^key-89e5fa656ea5b9c8e7be5df203334789]: S. 162A inserted (with application in accordance with s. 49(2) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 49(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/49/1)
[^key-c4eabc009f23f14148c80483699a5e7b]: S. 211A inserted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 85(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/85/1)
[^key-3c6a66e1be0ea0eb19c0ba1163c0438b]: Sch. 7AB: power to modify conferred by Finance Act 1993 (c. 34), s. 86(2) (as amended (with application in accordance with s. 43(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 43(3))](https://www.legislation.gov.uk/ukpga/2002/23/section/43/3)
[^M_C_40f54108-3130-4fd8-d62c-7ea76ad8480a]: Act applied (with effect in accordance with [s. 84(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/84/1) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 29 paras. 130(3)-(5)(7)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/130/3), [131(5)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/131/5)
[^M_C_4706c006-7b55-4fb2-d11f-99f9c51f4987]: S. 153 modified (with effect in accordance with [s. 84(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/84/1) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 29 para. 132(2)(3)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/132/2/3)
[^key-6ba9e1ca320836df0b0dc69957025a14]: Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 (S.I. 2002/1970)](https://www.legislation.gov.uk/uksi/2002/1970), [reg. 4(1)](https://www.legislation.gov.uk/uksi/2002/1970/regulation/4/1) (with [regs. 6](https://www.legislation.gov.uk/uksi/2002/1970/regulation/6), [8](https://www.legislation.gov.uk/uksi/2002/1970/regulation/8))
[^key-e81709789d439da341c6e7ff690dffb6]: S. 116(10)(a) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 (S.I. 2002/1970)](https://www.legislation.gov.uk/uksi/2002/1970), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2002/1970/regulation/1/1), [9(4)(a)](https://www.legislation.gov.uk/uksi/2002/1970/regulation/9/4/a)
[^key-d1a12cd45edb7a873b965698b921af35]: Act applied (with modifications) (28.4.1997) by [The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154)](https://www.legislation.gov.uk/uksi/1997/1154), [regs. 3-8](https://www.legislation.gov.uk/uksi/1997/1154/regulation/3) (with [regs. 20-23](https://www.legislation.gov.uk/uksi/1997/1154/regulation/20)) (as amended (8.8.1997) by [S.I. 1997/1715](https://www.legislation.gov.uk/uksi/1997/1715), [regs. 1](https://www.legislation.gov.uk/uksi/1997/1715/regulation/1), [3-5](https://www.legislation.gov.uk/uksi/1997/1715/regulation/3); (1.10.2002) [S.I. 2002/1973](https://www.legislation.gov.uk/uksi/2002/1973), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2002/1973/regulation/1/2), [2](https://www.legislation.gov.uk/uksi/2002/1973/regulation/2))
[^key-cdf03635d31ed06c1adc9bae7bdcff61]: Sch. 7AC para. 17 modified by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473)](https://www.legislation.gov.uk/uksi/1997/473), [reg. 50A](https://www.legislation.gov.uk/uksi/1997/473/regulation/50A) (as inserted (30.1.2003) by [S.I. 2003/23](https://www.legislation.gov.uk/uksi/2003/23), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/23/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2003/23/regulation/9))
[^key-b962009c6ecb69de37ef17a106f992a4]: Sch. 7AD para. 10 modified by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473)](https://www.legislation.gov.uk/uksi/1997/473), reg. 50B (as inserted (30.1.2003) by [S.I. 2003/23](https://www.legislation.gov.uk/uksi/2003/23), regs. 1(1), 9)
[^key-5cf693cc4bfe4678168deb8a07996460]: S. 3(2) sum amended (for the year 2003-04) by [The Capital Gains Tax (Annual Exempt Amount) Order 2003 (S.I. 2003/842)](https://www.legislation.gov.uk/uksi/2003/842), [art. 2](https://www.legislation.gov.uk/uksi/2003/842/article/2)
[^key-50ae57ecc6ecb658d4d5750927018241]: S. 127 applied (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), [ss. 462(2)](https://www.legislation.gov.uk/ukpga/2003/1/section/462/2), [723](https://www.legislation.gov.uk/ukpga/2003/1/section/723) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-7b26f0dee25f1f5a40f60534a7e7d5d4]: Ss. 127-130 excluded (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. 2 para. 88](https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/88) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-db5dba6640993c156a369f28aba20cb7]: S. 120(1)-(1B) substituted for s. 120(1) (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. 210(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-57029a2f948110ef92c0215bbfe1f117]: Words in s. 120(3) substituted (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. 210(3)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/3/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-3e2ed47d355d7ba79eff32c3f4c3246c]: Words in s. 120(3) substituted (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. 210(3)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/3/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0160a5e417aa300901b3f8e2391bf004]: Words in s. 120(4) substituted (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. 210(4)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/4/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-40c39ce27da23b4710080d49f0ce91de]: Words in s. 120(4) substituted (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. 210(4)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/4/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0a20d377f232377f6983a1767e591ba1]: Words in s. 120(5A) substituted (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. 210(5)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/5/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-f6656e72a15b058753d9510cbaf6e607]: Words in s. 120(5A) substituted (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. 210(5)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/5/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-671749eac4ecaa5178116f146f8e03f7]: Words in s. 120(5B) substituted (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. 210(6)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/6/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6eabad5ec5475cb4d5a434c04306adfd]: Words in s. 120(5B) substituted (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. 210(6)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/6/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-2b3878fd0d36db8f985655137f3b9eac]: S. 120(6) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 210(7)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/7), [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-6a8d7e453bc4885c90f9d96a0f99b7a4]: S. 120(7) substituted (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. 210(8)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/8) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ff29ad68669c3781715e194b25505e2e]: S. 120(7A) inserted (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. 210(9)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/9) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-f5168845a225c7622bb5cfa42be88bba]: Words in s. 120(8) substituted (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. 210(10)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/10) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ba907acfe1c87b825debde4aa2e4ecf2]: Words in s. 149B(1) substituted (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. 211(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/211/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6009d18aa000012c5e45c3b8c1f3be4d]: Words in s. 149B(2) substituted (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. 211(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/211/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-bf8b95b2001b67db4197678a3444ebff]: Words in s. 149B(4) substituted (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. 211(4)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/211/4/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-40b5ab03f1e07bf89d97da4033b65132]: Words in s. 149B(4) substituted (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. 211(4)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/211/4/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-4be73c9f9a0908d42ff9fd9535b5c966]: S. 149C inserted (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. 212](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/212) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-8c1a0338f772720ca519879fbd7ad84d]: Words in s. 222(8D)(b) substituted (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. 213](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/213) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-18b6859b5ae9b97b8c90ea48341a9895]: Words in s. 236A substituted (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. 214](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/214) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-842b875d227bbf33cf1b2c606461b1ad]: Words in s. 236A cross-heading substituted (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. 214](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/214) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-8d49e2acc095020bcabec29d93debf6a]: Words in s. 238(2)(a) substituted (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. 215](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/215) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d070df742694a5b288f4493209b27b35]: S. 238A inserted (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. 216](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/216) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-135d87a683b4be3a0f15730d68bf0d5b]: S. 263ZA inserted (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. 217](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/217) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ad60b8e43028b82215a842c7fb709cf1]: S. 271(1)(c) substituted (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. 218](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/218) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-dae33be935f17c8e2a45e6965ac7de46]: Words in s. 288(1) substituted (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. 219(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/219/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c7602cb2301bbdd5bd62b552bb3c9b2d]: Words in s. 288(1) inserted (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. 219(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/219/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-4416e6edea6a9ae7d03c219e3a127deb]: Words in Sch. 7C para. 1(1) substituted (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. 220(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ef7bcf58594695dc8de91c7c9736ebb1]: Words in Sch. 7C para. 2(1) substituted (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. 220(3)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/3/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-510ee43206fb68f4ca7c012760b63a73]: Words in Sch. 7C para. 2(2) substituted (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. 220(3)(b)(i)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/3/b/i) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-cc3ff7650cce19a91be227afd23d8089]: Word in Sch. 7C para. 2(2) substituted (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. 220(3)(b)(ii)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/3/b/ii) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-a7c453f16449189a376f4df5ead8ac8a]: Words in Sch. 7C para. 2(2) substituted (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. 220(3)(b)(iii)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/3/b/iii) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-80939251133e89f592dfcc5b102a855d]: Words in Sch. 7C para. 2(4) substituted (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. 220(3)(c)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/3/c) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-f6872f385089528a4af8c79e5b329e0f]: Sch. 7D inserted (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. 221](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/221) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ea38ffda46c5556d9799c98124362698]: Sch. 10 para. 14(9)-(12) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](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-980f1b9474718c9d8437dd664d00b518]: Sch. 10 para. 16(3)-(5) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](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-13ef0646681e9edb73a87af95105b276]: Sch. 7D Pt. 1 applied (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. 2 para. 87](https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/87) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ae77864865bcf89d972cc196de1da8ec]: S. 25(2)(3)(5) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/b)
[^key-8c5a31630b1819e2ac25a612ea205102]: S. 80(4)(a)(b) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/b)
[^key-4036624bea22c9a9d3c7f493d07fcda2]: S. 80(7)(b) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/b)
[^key-901a9e752c57fc4ff13a88aed7b51a6f]: S. 199(2)(4) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/b)
[^key-0f31930fce682615b884ce6b6fa9bd09]: S. 276(7) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/b)
[^key-2dd636877e483cf6c39ab231e533ecfa]: S. 3(6) repealed (with application in accordance with Sch. 28 para.7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 3(2)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/3/2), [Sch. 43 Pt. 3(7)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/7)
[^key-fc13395dd9770fb7ab9192d024316b92]: Words in s. 3(7) substituted (with application in accordance with Sch. 28 para.7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 3(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/3/3)
[^key-dd832ebe106133faf8b5179023fea6c2]: S. 3A inserted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 1](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/1)
[^key-61ded793559399087edab9acb44f402b]: S. 10(3) repealed (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(2)(a)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/2/a), [Sch. 43 Pt. 3(6)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/6)
[^key-b2bdc1a0dea008d5cfe42940e7fe672f]: Words in s. 10(4) repealed (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/2/b), [Sch. 43 Pt. 3(6)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/6)
[^key-31d2e3cfd8cf3ed62d51b2ff2cecf009]: Word in s. 13(5)(d) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-54f6fcb81eebeebbbc6652f24714f25c]: Word in s. 25(7)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-57f8c4330f6ecdec1f6b2cd2e6030ee8]: S. 10B inserted (with effect in accordance with s. 149(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 149(4)](https://www.legislation.gov.uk/ukpga/2003/14/section/149/4)
[^key-822f44d04b63ce2db7a25bc1b3727317]: Words in s. 38(2) inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 18 para. 5](https://www.legislation.gov.uk/ukpga/2003/14/schedule/18/paragraph/5)
[^key-e3548879b99379debb2c70e1f0832cb3]: S. 85A substituted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 163(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/1) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-ece6416ba5ec7e0c0cdc15b985c8a3b3]: S. 120(9) inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 51](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/51)
[^key-bab1cbb282fec102852beda14ef03bc5]: S. 119A inserted (with effect in accordance with Sch. 22 para. 50(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 50(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/50/1)
[^key-932763e2467d5d6f333e428b6818f6eb]: Word in s. 138A(2)(a) inserted (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(2)(a)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/2/a)
[^key-35db4837acb78e3b1fe72f1f23764576]: S. 138A(2)(c) and preceding word repealed (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/2/b), [Sch. 43 Pt. 3(8)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/8)
[^key-5ecc29a92e8eaaf3691b4e4033cd171d]: S. 138A(2A) inserted (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(3)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/3)
[^key-e2583367034a12e0f60216e235167dfb]: Word in s. 138A(4)(c) inserted (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(4)(a)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/4/a)
[^key-74bc1f20717db86841f18a4beda13d3b]: S. 138A(4)(e) and preceding word repealed (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(4)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/4/b), [Sch. 43 Pt. 3(8)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/8)
[^key-8fca7632d776c7cb63bc4ce6b5999584]: Words in s. 138A(4) substituted (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(4)(c)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/4/c)
[^key-f97f33d2afbac9b5f0b0398949e300b2]: S. 138A(4A) inserted (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(5)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/5)
[^key-dac9200349e48e522337be72d3eae51d]: Word in s. 139(1A) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-576fe1ba900e19453c8830f1dd313253]: Words in s. 140(1) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-1d9861395679f45f186fc2559475f893]: Word in s. 140A(2) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-28e78a2374c22132025dc07bc79b0bea]: Words in s. 140C(1)(a) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-54169eacbc836476e73e59fb7a11e3cb]: S. 149B(5)(6) inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 53](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/53)
[^key-f864b9b1fe43430835bb549abb49ce77]: S. 149AA inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 52(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/52/1)
[^key-8a8b4103533314f07d734e946cd63a1c]: Word in s. 159(4)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-5e451c679431bc6aa00d18df98d68c4a]: Word in s. 171(1A) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-dcd8673f881197584f2ae03ad4640008]: Words in s. 173(3)(b) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-0bd6778d9f1ecf9c247095674e0f4e8b]: Words in s. 175(1A)(b) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-68c10bd0ee425c18a5c494dcd520449e]: Word in s. 175(2AA) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-85eeb4588516fdc3839303d3c51bc6bb]: Word in s. 179(1A) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-0c99ef42578557bdfad057bfec807e06]: Words in s. 185(4) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-c87f0243b262d832fa135a498f89fab8]: Word in s. 190(2)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-87a7140aabdb5be62bde8209232c83da]: Word in s. 190(3)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-c9a97be4e642aababf8748839fed23bb]: Word in s. 199(6)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-9b72754a97d51168d259355079b39aa4]: S. 210 substituted (with effect in accordance with s. 157(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 157(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/157/1)
[^key-c6764ad2d0457d5ba743b28798e76aa1]: S. 211(1A) repealed (10.7.2003) 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/3/12)
[^key-28056ea40ba487d517dad1eeed295104]: Words in s. 213(3) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/2/a)
[^key-58de0964f2cac07a90cdc95fcdc4fac3]: Words in s. 213(3)(b) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/2/b)
[^key-ea7c7c82c752ea97ed8725fb94c709cc]: Word in s. 213(3)(b) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/2/b)
[^key-6b61555356a3f7257e640d2de52471ec]: Words in s. 213(3)(c) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(2)(c)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/2/c)
[^key-5385a2899bd21d070e744b26fc9737a7]: Words in s. 213(3)(ca) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(2)(d)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/2/d)
[^key-3a3fcb5b6f2ee20053829536917b479b]: S. 213(3A) repealed (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/3), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/12)
[^key-e12ae8862f1f1ddc5e3c25af14971e13]: S. 213(3B) repealed (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/3), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/12)
[^key-e4110619fb7a7a82fd0cdb34c8658ede]: S. 213(4A)(5) substituted for s. 213(5) (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(4)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/4)
[^key-989ee3fbb5839ee27bf68617042872b4]: S. 213(8A)-(8I) inserted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(5)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/5)
[^key-524a8efc7c4976487971177ede893ed7]: Words in s. 213(5A) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-9926c8b787beb0d47ca037716cb4267a]: Word in s. 228(6)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-e3acbaa7e34ae60d1dbcae11000a144b]: S. 288(1A) inserted (with effect in accordance with Sch. 22 para. 54(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 54(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/54/1)
[^key-5a4b4d91c82cf302de8b431833068272]: Words in Sch. 1 heading inserted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 2(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/2/1)
[^key-e25068e5ab02e64e673f99364f9a6adf]: Sch. 1 para. 1(5A) inserted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 2(2)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/2/2)
[^key-1153f62323816faed5bb4bd4ab1374b1]: Words in Sch. 1 para. 1(1) substituted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 4(2)(a)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4/2/a)
[^key-ec450e161239ef81d68078e84fdb1640]: Words in Sch. 1 para. 1(3) substituted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 4(4)(a)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4/4/a)
[^key-0f64f6bec7110a74b473750b52fffb4d]: Sch. 1 para. 2(6A) inserted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/2/3)
[^key-fd03cc959dc623daab9ce5207fc403fe]: Words in Sch. 1 para. 2(1) substituted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 5(2)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5/2)
[^key-131156ef4d47b3bee435c5df2466422c]: Words in Sch. 1 para. 2(2) inserted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 5(3)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5/3/b)
[^key-61c42c681b65a50413ffbec3a3e1458b]: Sch. 1 para. 2(3) repealed (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 5(5)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5/5), [Sch. 43 Pt. 3(7)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/7)
[^key-25ba63cc7aea133ab056990e37844068]: Words in Sch. 4C para. 10(1) substituted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 6(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/6/1) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-a2356edd917706063b4f64a695b0941d]: Sch. 4C para. 13A and cross-heading inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 6(4)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/6/4) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-c45b7a40aaf6886a970eae9d1674a260]: Sch. 4C para. 12A and cross-heading inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 4(2)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/4/2) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-63c67a223b9d662190d9ba11fe39e275]: Sch. 4C paras. 8, 8A-8C, 9 and cross-headings substituted for Sch. 4C paras. 8, 9 (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 4(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/4/1) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-e16035ac98e0c4fbbe1bcba5f6302a60]: Sch. 4C paras. 7A, 7B and cross-headings inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 3](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/3) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-7cbe9054f1eb781fadd4125a00a2a989]: Sch. 4C para. 1 and cross-heading substituted for Sch. 4C paras. 1, 2 (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 2](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/2) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-8f2eeaa641cb36db644c8443bfa88aa3]: Word in Sch. 7A para. 1(3A) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-0109d6172370940de20a623008aee19f]: Words in Sch. 7AD para. 10(1) repealed (10.7.2003) 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/3/12)
[^key-c6ff3122034b179d60ce5de77535a069]: S. 144ZA inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 158(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/158/1) (with [s. 158(2)](https://www.legislation.gov.uk/ukpga/2003/14/section/158/2))
[^key-5a9451e6f1f141be526fc4af929e24ff]: Ss. 279A-279D inserted (with effect in accordance with s. 162(3) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 162(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/162/1)
[^key-d5674cfa191dae64e41a647dc0cf7414]: S. 210A inserted (with effect in accordance with Sch. 33 para. 14(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 14(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/14/1)
[^key-0b226ac7db1f29eac80f01aa5cf850ec]: S. 210B inserted (with effect in accordance with Sch. 33 para. 15(2)(3) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 15(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/15/1)
[^key-fb2a656b2164b57927129ac71131d0d5]: S. 211ZA inserted (with effect in accordance with Sch. 33 para. 21(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 21(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/21/1)
[^key-ce558e635b803e5b07323c27c2ca55ac]: Sch. 10 para. 7 repealed (25.7.2003 for specified purposes, 29.12.2003 in so far as not already in force) by [Communications Act 2003 (c. 21)](https://www.legislation.gov.uk/ukpga/2003/21), [s. 411(2)](https://www.legislation.gov.uk/ukpga/2003/21/section/411/2), [Sch. 19(1)](https://www.legislation.gov.uk/ukpga/2003/21/schedule/19/1) Note 1 (with [Sch. 18](https://www.legislation.gov.uk/ukpga/2003/21/schedule/18)); [S.I. 2003/1900](https://www.legislation.gov.uk/uksi/2003/1900), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2003/1900/article/1/2), [2(1)](https://www.legislation.gov.uk/uksi/2003/1900/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/1900/schedule/1) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/1900/article/3)) (as amended by [S.I. 2003/3142](https://www.legislation.gov.uk/uksi/2003/3142), art. 1(3)); [S.I. 2003/3142](https://www.legislation.gov.uk/uksi/2003/3142), [art. 3(2)](https://www.legislation.gov.uk/uksi/2003/3142/article/3/2) (with [art. 11](https://www.legislation.gov.uk/uksi/2003/3142/article/11))
[^key-599dd914c49cfcb7983c1f95fe70f4d7]: S. 3 excluded (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 109(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/109/2/b)
[^key-92382b2694f4854d42cfa48be3f2cdd6]: S. 283(2) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 109(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/109/3)[(6)](https://www.legislation.gov.uk/ukpga/2004/12/section/109/6)
[^key-525c0f816a71b523ce4bf9a5712b100a]: Act applied (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 133(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/133/2)[(10)](https://www.legislation.gov.uk/ukpga/2004/12/section/133/10)
[^key-44f5af9566db25e7c697933d1c4088b9]: S. 8(1) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 133(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/133/3)
[^key-08b4a597b8622f211aebd01f4d6cd041]: S. 37(1) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 133(5)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/133/5/a)
[^key-ce208a2c9cec0498726b45259f53c832]: S. 39(1) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 133(5)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/133/5/b)
[^key-295060c298c1a6eb2c56d3497b761b43]: S. 272 applied (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 278(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/278/1) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-067e7c6966779cc5c5d80a2d042411cc]: Act applied (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 23 para. 10(4)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/23/paragraph/10/4)
[^key-b6e48f12aa3c271cfa5f924330ac4384]: Act construed as one with [Finance Act 1993 (c. 34)](https://www.legislation.gov.uk/ukpga/1993/34), [Sch. 20A para. 5(3)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20A/paragraph/5/3) (as inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 25 para. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/25/paragraph/3))
[^key-d43032c1e623e9480dd6cce4a9de4eb5]: Act modified by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 763(6A)](https://www.legislation.gov.uk/ukpga/1988/1/section/763/6A) (as inserted (with effect in accordance with [s. 145(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/145/2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 26 para. 15(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/26/paragraph/15/2) (with [Sch. 26 para. 17](https://www.legislation.gov.uk/ukpga/2004/12/schedule/26/paragraph/17)))
[^key-5025d143d72aee63e94dfd5f9668f4cc]: Act modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 36 para. 2(5)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/2/5) (with [s. 283(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/283/5), [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-f7c964fb962ba8987405a78c4a0af6c8]: Words in s. 99(2) inserted (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(2)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/2/a)
[^key-99c9ab6e0c68909ede7b3038ff4edb4e]: S. 99(2)(aa)(b) substituted for s. 99(2)(b) (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/2/b)
[^key-c8561e741ed2918b0c06771dd3ef206d]: S. 99A inserted (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/3)
[^key-64a996dc6ce27b2ae8ca596915e55760]: S. 151A(3) repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 19 para. 4](https://www.legislation.gov.uk/ukpga/2004/12/schedule/19/paragraph/4), [Sch. 42 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/13)
[^key-6e3d1c3cccf51e0a2daef61136c13bd8]: Sch. 5C repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 19 para. 5](https://www.legislation.gov.uk/ukpga/2004/12/schedule/19/paragraph/5), [Sch. 42 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/13)
[^key-a1967a586fd0d0a0af3b3a7bda2b3f5b]: Words in s. 165(1) substituted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 3(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/3/2)
[^key-e0d35904ea17c5ee6599d60b834ca36f]: S. 165(3)(ba) inserted (with effect in accordance with Sch. 21 para. 10(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 3(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/3/3)
[^key-efda674734412c9233d46d47cd9078f7]: Words in s. 165(10) substituted (with effect in accordance with Sch. 21 para. 10(7) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 3(5)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/3/5)
[^key-9edecc17789499e842fd48e8b330bd31]: Words in s. 210A(10)(b) substituted (with effect in accordance with Sch. 7 para. 6(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/7/paragraph/6/1)
[^key-15a1731979dff6f44bd373e06381b6a6]: Words in s. 210A(13) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 7 para. 9(3)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/7/paragraph/9/3/a)
[^key-adb2b1c19ff0a47f1655fe768c24f89f]: Ss. 169B-169G inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 4](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/4)
[^key-ce299ef6ae06f7d2fb9be6436143d012]: Words in s. 211ZA(10) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 7 para. 9(3)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/7/paragraph/9/3/b)
[^key-15ea2b0bb480d22748d67ec306af532b]: Words in s. 213(1A)(a) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 7 para. 9(3)(c)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/7/paragraph/9/3/c)
[^key-b3830c67fd8626551729ce623c3abf60]: Words in s. 222(5)(a) substituted (with effect in accordance with Sch. 22 para. 7(1) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 1(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/1/2)
[^key-0aa8a908ce319d78c2bc3bf47b3937b3]: Words in s. 223(4)(a) repealed (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 2(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/2/2), [Sch. 42 Pt. 2(15)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/15)
[^key-df90cd957fc4f2864ce72396b8623f49]: S. 223(8) inserted (with effect in accordance with Sch. 22 paras. 7(3)(4), 8 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/2/3)
[^key-19e2d3e248af9238eeebd41ab7b1892f]: Words in s. 224(1) substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 3(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/3/2)
[^key-a19a8fc28097c856e9a278ef55765feb]: Words in s. 225 substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(2)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/2/a)
[^key-fa2068ee6f6ab6287ae0cfea03c95f23]: Words in s. 225 substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/2/b)
[^key-3ef39d1c3e08c5590023ae56086ffbb5]: Words in s. 225(a) substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/3)
[^key-67e8819eff6e632f730976d6b1793d0f]: Words in s. 225(b) substituted (with effect in accordance with Sch. 22 para. 7(1)(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(4)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/4/a)
[^key-95c8d219c917804ce1fde70ad2b05cbe]: Words in s. 225(b) substituted (with effect in accordance with Sch. 22 para. 7(1)(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(4)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/4/b)
[^key-c58fb3ff6067888701d01eacd228b490]: Words in s. 225 inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(5)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/5)
[^key-13b8728522c6fa42d8ed0e6962ee141f]: S. 225A inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 5](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/5)
[^key-ea1f146812f30fa1026da94cc76dcfa6]: Ss. 226A, 226B inserted (with effect in accordance with Sch. 22 paras. 7(3)(4), 8 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 6](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/6)
[^key-81db889b9b7af3cf0952aa4a388ce715]: Words in s. 260(1) inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 5(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/5/2)
[^key-92682d9c96aaf1169934ede2fd68e648]: S. 260(6A) repealed (with effect in accordance with Sch. 21 para. 10(8) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 5(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/5/3), [Sch. 42 Pt. 2(14)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/14)
[^key-67e50a49515e5e980224e9d8f9dfce04]: S. 260(6B) repealed (with effect in accordance with Sch. 21 para. 10(8) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 5(4)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/5/4), [Sch. 42 Pt. 2(14)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/14)
[^key-526bd52443baa90d4ff9158e5566f129]: Words in s. 260(7) inserted (with effect in accordance with Sch. 21 para. 10(9) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 5(5)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/5/5)
[^key-3148f3feebbd52037e5cd2a6edb3d8d6]: Words in s. 281(2) substituted (with effect in accordance with Sch. 21 para. 10(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 6(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/6/2)
[^key-cd225793d21bd782ed3ca54407089b9e]: S. 281(8)(9) inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 6(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/6/3)
[^key-d8d8c651c0db9eb101e5cae471504d47]: Words in s. 281(3)(c) repealed (with effect in accordance with Sch. 42 Pt. 2(14) Note 2 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(14)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/14)
[^key-39deaebf507fb3e4efac385edda8b467]: S. 282(5)(6) inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 7(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/7/2)
[^key-87d279d41c94b603bf4e4c93f7d4d0aa]: Words in s. 288(1) inserted (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(4)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/4/a)
[^key-3079e62c828dc7554a4938987ddf2f03]: Words in s. 288(8) inserted (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(4)(b)(i)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/4/b/i)
[^key-c42db841b00e2ddf8ab69053d9fb955a]: Words in s. 288(8) substituted (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(4)(b)(ii)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/4/b/ii)
[^key-1116730b8fcceed9949f839956907785]: Words in Sch. 5B para. 1(2)(a) repealed (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(1)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/1/a), [Sch. 42 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/13)
[^key-e4e087358830c93fa4b235d052998a2b]: Sch. 5B para. 1(2)(aza) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(1)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/1/b)
[^key-391aa08a8fdab96b0a99458df8feaeaf]: Words in Sch. 5B para. 1(2)(c) substituted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(1)(c)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/1/c)
[^key-75b76d82f5b3239cc136df18a2545abf]: Words in Sch. 5B para. 1(2)(e) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(1)(d)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/1/d)
[^key-6da6d5ae82b8e34fd6f3c0cb0c4a72e6]: Words in Sch. 5B para. 1(2)(f) substituted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(1)(e)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/1/e)
[^key-8c028c89d1875001130ba0feaa0ca418]: Sch. 5B para. 1(5) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/2)
[^key-53b5615e6aeb5e93fb49206a8887dcc3]: Words in Sch. 5B para. 1A(1) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 14(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/14/a)
[^key-b99611bbbc75a5b07275b10e3b058553]: Words in Sch. 5B para. 1A(2) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 14(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/14/b)
[^key-ec8494027392bb4a88b4780ead5184ed]: Words in Sch. 5B para. 1A(3) substituted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 14(c)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/14/c)
[^key-4e2ede21967458b2acfef7694a6ca4e4]: Words in Sch. 5B para. 1A(4) substituted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 14(d)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/14/d)
[^key-387d0e1e35fdbb7fb492e9a78a4f6134]: Words in Sch. 5B para. 1A(5)(b) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 14(e)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/14/e)
[^key-dbe58a6d5792854b16ce4d41d50f7114]: Words in Sch. 5B para. 2(4) repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 19 para. 6(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/19/paragraph/6/2), [Sch. 42 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/13)
[^key-f0b62a1dfc87aba0354437386649cc9d]: Word in Sch. 5B para. 10(1) substituted (with effect in accordance with Sch. 18 para. 15(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 15(1)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/15/1/a)
[^key-0cb67c9741fc809dabcb58d7d95ed341]: Sch. 5B para. 10(4) inserted (with effect in accordance with Sch. 18 para. 15(2)(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 15(1)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/15/1/b)
[^key-c797e600669557c8c0e078e85863d5ec]: Words in Sch. 5B para. 13(2)(b)(i) substituted (with effect in accordance with Sch. 18 para. 16(2)(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 16(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/16/1)
[^key-6482112a003ece3d6e7fc4c7d9c5c4ec]: Words in Sch. 5B para. 14(7) substituted (with effect in accordance with Sch. 18 para. 17(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 17(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/17/1)
[^key-202faf58b5bcbd3016002841d1ae557b]: Sch. 5B para. 14A(6)(a) repealed (with effect in accordance with Sch. 18 para. 18(2) to the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 18(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/18/1), [Sch. 42 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/13)
[^key-a9770808a934f040075d98b7a329945d]: Words in Sch. 5B para. 16(6) substituted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/a)
[^key-54f071ba84dfc1fa83a5327547b6dcf9]: Words in Sch. 5B para. 16(7)(a) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(b)(i)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/b/i)
[^key-52dbfaba12200ceef7a229d32b7e144a]: Sch. 5B para. 16(7)(aa) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(b)(ii)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/b/ii)
[^key-0cd3455a46a89ba906485c929546d183]: Word in Sch. 5B para. 16(7)(c) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(b)(iii)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/b/iii)
[^key-42bb0e61a2df6859ee3c8205b26d3ff5]: Words in Sch. 5B para. 16(7) substituted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(b)(iv)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/b/iv)
[^key-e6517fa95649d233550af96d8628da1d]: Sch. 5B para. 16(7A) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(c)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/c)
[^key-6382c054e8fc0ca4a42c34101cb872f6]: Words in Sch. 5B para. 19(1) inserted (with effect in accordance with Sch. 18 para. 20(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 20(1)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/20/1/a)
[^key-30d6f60427f75604ec9eeb5174b386c2]: Words in Sch. 5B para. 19(1) inserted (with effect in accordance with Sch. 18 para. 20(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 20(1)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/20/1/b)
[^key-75767dfd6bc9d007d569cccc0fd9aa6b]: Words in Sch. 7 para. 2(1) substituted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 9(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/9/2)
[^key-52c0e46a6cff41d69e98382f262511cf]: Sch. 10 para. 14(46) repealed (with effect in accordance with s. 145(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(18)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/18)
[^key-4c1f82b7f6014e166be1e8164c347662]: S. 263D inserted (with effect in accordance with Sch. 24 para. 3(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 24 para. 3(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/24/paragraph/3/1)
[^key-509d6d8ec331c00bb43c35c89a922373]: S. 170 applied (with modifications) (1.8.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 307(4)](https://www.legislation.gov.uk/ukpga/2004/12/section/307/4), [319(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/319/2) (with [s. 314](https://www.legislation.gov.uk/ukpga/2004/12/section/314))
[^key-12acdb83b647a4959ce13cb949fbd6d5]: S. 119A(5) substituted (1.9.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 85(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/85/2), [Sch. 16 para. 6(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/16/paragraph/6/2) (with [Sch. 16 para. 6(4)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/16/paragraph/6/4)); [S.I. 2004/1945](https://www.legislation.gov.uk/uksi/2004/1945), [art. 2](https://www.legislation.gov.uk/uksi/2004/1945/article/2)
[^key-a57704fc86e97d242a4fd456db296c21]: S. 119A(8) repealed (1.9.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 85(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/85/2), [Sch. 16 para. 6(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/16/paragraph/6/3), [Sch. 42 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/10) (with [Sch. 16 para. 6(4)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/16/paragraph/6/4)); [S.I. 2004/1945](https://www.legislation.gov.uk/uksi/2004/1945), [art. 2](https://www.legislation.gov.uk/uksi/2004/1945/article/2)
[^key-bc5b8d3625cf52f95bc0f14906249ecb]: S. 100(1) modified (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by [The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199)](https://www.legislation.gov.uk/uksi/2004/2199), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/1/1), [5](https://www.legislation.gov.uk/uksi/2004/2199/regulation/5)
[^key-d245461398d44cb74a29fe396184e1af]: S. 151A modified (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by [The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199)](https://www.legislation.gov.uk/uksi/2004/2199), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/1/1), [6(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/6/1), [13(4)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/13/4)
[^key-26be231b8b9a62ecbf656f497ef42ecf]: S. 151B modified (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by [The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199)](https://www.legislation.gov.uk/uksi/2004/2199), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/1/1), [6(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/6/1), [13(4)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/13/4)
[^key-5e5dddca1c84496d0f3ec914f39f2c23]: S. 171(2)(cc) excluded (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by [The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199)](https://www.legislation.gov.uk/uksi/2004/2199), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/1/1), [12(2)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/12/2)
[^key-edd798ebc06ebc67373617f774b159b7]: Act modified (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2004 (S.I. 2004/2200)](https://www.legislation.gov.uk/uksi/2004/2200), [reg. 7](https://www.legislation.gov.uk/uksi/2004/2200/regulation/7)
[^key-3044050c997fd5eb9175b95129037552]: S. 37(4) repealed (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. 48(2)](https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/48/2)
[^key-a4f9dde5617633a2bd51391b7dae328a]: S. 38(1)(a)(b) restricted (5.10.2004) by [Energy Act 2004 (c. 20)](https://www.legislation.gov.uk/ukpga/2004/20), [s. 198(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/198/2), [Sch. 9 para. 4(2)](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/4/2) (with [s. 38(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/38/2)); [S.I. 2004/2575](https://www.legislation.gov.uk/uksi/2004/2575), [art. 2(1)](https://www.legislation.gov.uk/uksi/2004/2575/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2004/2575/schedule/1)
[^key-529ebbdf869391f68aa849367199feff]: S. 179 modified (5.10.2004) by [Energy Act 2004 (c. 20)](https://www.legislation.gov.uk/ukpga/2004/20), [s. 198(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/198/2), [Sch. 9 paras. 5](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/5), [19](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/19) (with [s. 38(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/38/2)); [S.I. 2004/2575](https://www.legislation.gov.uk/uksi/2004/2575), [art. 2(1)](https://www.legislation.gov.uk/uksi/2004/2575/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2004/2575/schedule/1)
[^key-0f39dc0b3c88d267660b5d10950d507f]: Ss. 170-181 modified (5.10.2004) by [Energy Act 2004 (c. 20)](https://www.legislation.gov.uk/ukpga/2004/20), [s. 198(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/198/2), [Sch. 9 para. 35(a)](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/35/a) (with [s. 38(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/38/2)); [S.I. 2004/2575](https://www.legislation.gov.uk/uksi/2004/2575), [art. 2(1)](https://www.legislation.gov.uk/uksi/2004/2575/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2004/2575/schedule/1)
[^M_C_522024b7-6d9c-4cd7-b4c6-d244d6208f0a]: Act modified (5.10.2004) by [Energy Act 2004 (c. 20)](https://www.legislation.gov.uk/ukpga/2004/20), [s. 198(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/198/2), [Sch. 9 paras. 6](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/6), [20](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/20), [28](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/28), [32](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/32) (with [s. 38(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/38/2)); [S.I. 2004/2575](https://www.legislation.gov.uk/uksi/2004/2575), [art. 2(1)](https://www.legislation.gov.uk/uksi/2004/2575/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2004/2575/schedule/1)
[^key-86a253ed285558ac590be6a0768ea6b6]: S. 271(1)(a)(i)(ia) substituted for s. 271(1)(a)(i) (15.11.2004) by [The Government Stock (Consequential and Transitional Provision) (No.3) Order 2004 (S.I. 2004/2744)](https://www.legislation.gov.uk/uksi/2004/2744), [art. 1](https://www.legislation.gov.uk/uksi/2004/2744/article/1), [Sch. para. 3(2)(a)](https://www.legislation.gov.uk/uksi/2004/2744/schedule/paragraph/3/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2004/2744/article/3))
[^key-5b3e92c93edf76b358dab0ac48ce3544]: Words in s. 271(1)(a)(ii) inserted (15.11.2004) by [The Government Stock (Consequential and Transitional Provision) (No.3) Order 2004 (S.I. 2004/2744)](https://www.legislation.gov.uk/uksi/2004/2744), [art. 1](https://www.legislation.gov.uk/uksi/2004/2744/article/1), [Sch. para. 3(2)(b)](https://www.legislation.gov.uk/uksi/2004/2744/schedule/paragraph/3/2/b) (with [art. 3](https://www.legislation.gov.uk/uksi/2004/2744/article/3))
[^key-b57d2798727e7d26cb27608aa3434c13]: Words in s. 288(1) inserted (15.11.2004) by [The Government Stock (Consequential and Transitional Provision) (No.3) Order 2004 (S.I. 2004/2744)](https://www.legislation.gov.uk/uksi/2004/2744), [art. 1](https://www.legislation.gov.uk/uksi/2004/2744/article/1), [Sch. para. 3(3)](https://www.legislation.gov.uk/uksi/2004/2744/schedule/paragraph/3/3) (with [art. 3](https://www.legislation.gov.uk/uksi/2004/2744/article/3))
[^key-9a6fea55112edf10076898907dabfd43]: S. 3(2) sum amended (for the year 2005-06) by [The Capital Gains Tax (Annual Exempt Amount) Order 2005 (S.I. 2005/721)](https://www.legislation.gov.uk/uksi/2005/721), [art. 2](https://www.legislation.gov.uk/uksi/2005/721/article/2)
[^key-fcd2b3a02bb3d3969efa1d11d26e851e]: Words in s. 155 inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Finance Act 1993, Section 86(2), (Single Payment Scheme) Order 2005 (S.I. 2005/409)](https://www.legislation.gov.uk/uksi/2005/409), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2005/409/article/1/1), [2](https://www.legislation.gov.uk/uksi/2005/409/article/2)
[^key-e5d3a9bb68669551e3c9c2e64f651241]: S. 143(5)(6) applied (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 562(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/562/1), [883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) (with [s. 563](https://www.legislation.gov.uk/ukpga/2005/5/section/563), [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-2442d9310cb62d569e7380e03ef63a95]: S. 144 applied (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 562(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/562/1), [883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) (with [s. 563](https://www.legislation.gov.uk/ukpga/2005/5/section/563), [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b1895d4f3cb9c833affccd4e4cba7f0e]: S. 144A applied (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 562(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/562/1), [883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) (with [s. 563](https://www.legislation.gov.uk/ukpga/2005/5/section/563), [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-97b952a409474ddbe04d00a8b0d57d17]: Words in s. 212(2) inserted (6.4.2005) by [The Child Trust Funds (Insurance Companies) Regulations 2004 (S.I. 2004/2680)](https://www.legislation.gov.uk/uksi/2004/2680), [regs. 1](https://www.legislation.gov.uk/uksi/2004/2680/regulation/1), [19](https://www.legislation.gov.uk/uksi/2004/2680/regulation/19)
[^key-eabed56e6ae6444a15260b7e5616ee8b]: Words in s. 41(4)(b) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 430(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/430/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-841a4ffb78e6551cfe2feb4e60625fe2]: Words in s. 41(4)(c) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 430(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/430/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-8ff4773e340ccbaa02ce74db1d2ab1e3]: S. 59(1) renumbered (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 431(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/431/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6c2dc8d310b30605ba524d97bf871cee]: S. 59(2)(3) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 431(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/431/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-621c9572b8f9bddcf34d8189bd78b6db]: S. 59(4) inserted (retrospective to 6.4.2005) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 58(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/58/2)[(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/58/4)
[^key-e2b2c1440600f95aac686de5300dd607]: Words in s. 117(2AA) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 433(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/433/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-0bb2c6875129ef7c869f075d269803d1]: Words in s. 117(6C) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 433(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/433/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-7e3957c2a3313e0abecfe7df4109a563]: Words in s. 142(1) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 434(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/434/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-08cd2cac452caf067b175f7bb77709f8]: Words in s. 142(3) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 434(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/434/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-5ef5d4c18fb64fbb7084ffc91ac978b4]: S. 151(2) substituted for s. 151(2)(2A) (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 436](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/436) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c5d094c22fdf2288cf6285bfd3abd17f]: Ss. 148A-148C inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 435](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/435) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-a843cbbdfee6e24fb1f5bef1832d38d8]: Words in s. 151A(6) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 437](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/437) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b61df16b8720e76efac2a95369f08b50]: S. 151C inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 438](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/438) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-cffd7ee1b58e7fd0ce9721b1fee5c5f2]: Words in s. 156(4) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 439](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/439) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-bb3fd2855942ab67590c10510598bc46]: S. 241(2) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 441(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/441/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-808cfba0dd8548dcf28b8acc6f6c4037]: Words in s. 241(3)(a) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 441(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/441/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b577061619ea33e2878d9ae5d2ea74fb]: Words in s. 251(8)(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 442](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/442) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-4fb8339cce4fc47d6c729381b2117e1b]: Words in s. 271(1)(f) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-48e893e54468a6e4199824249929143e]: Word in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-2dc6ff1e2397e66e1fa058cef6a158d5]: Words in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-860b90e474130cb47c53e22e811f6c16]: Words in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-a36cd54353204b708e839f07095b8d42]: Words in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(d)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-20e99121813a5b563bf912e73430b576]: Word in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(e)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/e) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6293ddc09a4d74de16bc3cdf7f14a6b8]: Words in s. 271(4) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(f)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/f) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-14a58f2756ba02d98d41c78a17e523ef]: S. 261A and cross-heading inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 444](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/444) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-2e9ae55f452a3d962281d9ff93dbea8c]: Words in s. 288(1) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 447(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/447/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-e3304a8f076b1a91054a426dd36debfb]: S. 288(7A) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 447(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/447/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-d4dff946ca0cc967da8eece40731e02f]: Words in Sch. 5B para. 13(7)(b)(i) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 450(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/450/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-fbd1316cacb3bd192eaa67221b830ebd]: Words in Sch. 5B para. 13(7)(b)(ii) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 450(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/450/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-87d12f3978da978107100f9c0ae26f77]: Sch. 8 para. 5(5) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 451(2)(d)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/451/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6963c670bc9019a6aed0595e303ffb71]: Sch. 8 para. 6(1) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 451(3)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/451/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-1424d5e564762397d3ceca5f4f6747c5]: Sch. 8 para. 7 substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 451(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/451/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b02e3d3e70a9c414becfda27d2d183e4]: Words in Sch. 8 para. 7A inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 451(5)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/451/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-7347a3f329bd1189ec92a756dcec0954]: Sch. 10 para. 14(5) repealed (with effect in accordance with s. 883(1) of the amending Act) 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-70107dfe3bd227c4989fbde5e9e6a25a]: Sch. 10 para. 14(16) repealed (with effect in accordance with s. 883(1) of the amending Act) 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-2b45dc621db6c351e8db944627b26d3b]: Sch. 10 para. 14(52) repealed (with effect in accordance with s. 883(1) of the amending Act) 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-20f7094616467ebf6ffc8400c25485b1]: Pt. IV: power to modify conferred (7.4.2005) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 21(8)-(10)](https://www.legislation.gov.uk/ukpga/2005/7/section/21/8)
[^key-181aacd63ecf4fa6fda597dadf333160]: Act construed as one with [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), ss. 30-33, Sch. 1 by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), s. 41(3) (with s. 45)
[^key-2c3dfb9e68935862fa68a6de5e51ab3c]: Act modified (with effect in accordance with s. 56 of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 53](https://www.legislation.gov.uk/ukpga/2005/7/section/53)
[^key-91db185a81903b56812cf3ba2f5293a5]: Words in s. 119A(3) inserted (with effect in accordance with s. 22(4) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 22(2)(a)](https://www.legislation.gov.uk/ukpga/2005/7/section/22/2/a)
[^key-d887e85ed58d005d4f471f0c6a8f51c0]: S. 119A(3)(ca) substituted for word following s. 119A(3)(c) (with effect in accordance with s. 22(4) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 22(2)(b)](https://www.legislation.gov.uk/ukpga/2005/7/section/22/2/b)
[^key-2a99bd18f6cdbc9effe5c5054d2eaab2]: S. 119A(3)(e) and preceding word inserted (with effect in accordance with s. 22(4) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 22(2)(c)](https://www.legislation.gov.uk/ukpga/2005/7/section/22/2/c)
[^key-53dcf9d9b2ad1d741947e4c7dcf9c17c]: Words in s. 119A(3) repealed (with effect in accordance with s. 22(4) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 22(2)(d)](https://www.legislation.gov.uk/ukpga/2005/7/section/22/2/d), [Sch. 11 Pt. 2(2)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/11/part/2/2)
[^key-381ad428114573e31146330b8aa4deb2]: S. 149AB inserted (with effect in accordance with s. 22(5) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 22(3)](https://www.legislation.gov.uk/ukpga/2005/7/section/22/3)
[^M_C_726d18f0-c816-4358-f413-d4d3d9c17b94]: Act modified (E.W.S.) (8.6.2005) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 paras. 5](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/5), [16](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/16); [S.I. 2005/1444](https://www.legislation.gov.uk/uksi/2005/1444), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/1444/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/1444/schedule/1)
[^key-ffd1062f4016146b0f1420489fc18466]: S. 116 modified by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), s. 91G(3)-(8) (as inserted (with effect in accordance with Sch. 7 para. 10(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), Sch. 7 para. 10(6))
[^key-f4accc215605765f315155f6b4e99928]: Act modified by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 91G(1)(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/91G/1/2) (as inserted (with effect in accordance with Sch. 7 para. 10(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 7 para. 10(6)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/7/paragraph/10/6))
[^key-6de12dbe09d640159316c45acbcb4192]: Words in s. 10A(3)(a) substituted (with effect in accordance with s. 32(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(2)(a)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/2/a)
[^key-3ca2f4d6a3e4d97624560b9ff7721e1e]: Word in s. 10A(3)(d) inserted (with effect in accordance with s. 32(8) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(2)(b)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/2/b)
[^key-62151e143c81851fb7b45182eab5a774]: Words in s. 10A(8) inserted (with effect in accordance with s. 32(9) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(3)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/3)
[^key-49c3f1ab36b4c7de5d58426bc12221c1]: S. 10A(9)(9A)(9B) substituted for s. 10A(9) (with effect in accordance with s. 32(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(4)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/4)
[^key-f5db0953078c9c7a0fe6e84c8e3087e1]: S. 10A(9C) inserted (with effect in accordance with s. 32(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(5)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/5)
[^key-5d479536bb009f1d17be9da432b9f737]: S. 10A(10) repealed (with effect in accordance with s. 32(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(6)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/6), [Sch. 11 Pt. 2(4)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/4)
[^key-3dd3fe0309353a07ca5f6cb1c0da3817]: Words in s. 16(3) inserted (with effect in accordance with Sch. 4 para. 10(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 7(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/7/2)
[^key-a58ecde624da71d995ff3c2f21e555c2]: S. 48 renumbered as s. 48(1) (20.7.2005) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 7 para. 7(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/7/paragraph/7/2)
[^key-81ff1942c9e87eecc6c15875c3228536]: S. 48(2)-(4) added (20.7.2005) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 7 para. 7(3)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/7/paragraph/7/3)
[^key-f9950fc2355051be158551b26479b9cc]: S. 100(2A)(2B) inserted (with effect in accordance with s. 20(3) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 20(2)](https://www.legislation.gov.uk/ukpga/2005/22/section/20/2)
[^key-a1796becb93c1250449326d69524ab57]: S. 105A(1)(b)(i)(ii) substituted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 3(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/3/2)
[^key-5cca57ab5aa88acf3d0a826ae8931406]: Words in s. 116(8A) inserted (with effect in accordance with Sch. 6 para. 8(3) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 6 para. 8(1)(a)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/6/paragraph/8/1/a)
[^key-49ca15cfa608caf229c7211e8db713a5]: Words in s. 116(8A) substituted (with effect in accordance with Sch. 6 para. 8(3) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 6 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/6/paragraph/8/1/b)
[^key-c5a1a919da8e74aba71426d317c10b30]: S. 116(8B) inserted (with effect in accordance with Sch. 6 para. 8(3) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 6 para. 8(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/6/paragraph/8/2)
[^key-2565707dbfb63459cefc2e730f8c99a8]: Word in s. 116(11) inserted (with effect in accordance with s. 64(5) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 64(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/64/1)
[^key-4733dfd912cf7fd144b8abfdde89baa6]: Words in s. 140A(1)(b) substituted (with effect in accordance with s. 59(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 59(3)(a)](https://www.legislation.gov.uk/ukpga/2005/22/section/59/3/a)
[^key-a43e89b6a20288598d282590d22991e4]: Words in s. 140C(1)(c) substituted (with effect in accordance with s. 59(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 59(4)(a)](https://www.legislation.gov.uk/ukpga/2005/22/section/59/4/a)
[^key-5ab47b611e0816a0851cc18f3ae4fbd3]: Words in s. 144ZA(1) inserted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 1(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/1/2)
[^key-64017824727c00fc93701b588c09f934]: Words in s. 144ZA(4) substituted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 1(3)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/1/3)
[^key-d70ea01d770ffb20faf5a7c26c89a921]: S. 144ZA(4A) inserted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 1(4)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/1/4)
[^key-d527ae5c5ed9958a55a2b8f83196c1a6]: S. 144ZA(5) substituted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 1(5)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/1/5)
[^key-b7c0de1881827f5f517a0ea996a748b2]: Ss. 144ZB-144ZD inserted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 2](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/2)
[^key-ad7cada7cd3778f17effd8f211dd1a22]: S. 149A(1)(b) substituted (with effect in accordance with Sch. 5 para. 6(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 4(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/4/2)
[^key-0646e5b2b6a0e7fd33ed513711164cca]: Words in s. 149A(1)(c) inserted (with effect in accordance with Sch. 5 para. 6(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 4(3)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/4/3)
[^key-823b40ec3f1ed54423cb5647627a1a9c]: S. 149A heading substituted (with effect in accordance with Sch. 5 para. 6(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 4(4)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/4/4)
[^key-5cfea012226951a01cba80768c0d7401]: S. 170(10A) inserted (with effect in accordance with s. 62(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 62(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/62/1)
[^key-9b287c09e20039674f898e5463f81c57]: Words in s. 179A(12) substituted (with effect in accordance with Sch. 4 para. 10(3) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 8(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/8/2)
[^key-6b71d59c93312a57f754202c5ee05c11]: Words in s. 179A(11)(b) repealed (with effect in accordance with Sch. 11 Pt. 2(7) Note of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 11 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/7)
[^key-c035ee62a52f0193ea72ffeea707bfda]: Words in s. 265(3) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 3(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/3/2)
[^key-362c51805548887cd44d0b80df8842cc]: S. 275 renumbered as s. 275(1) (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/2)
[^key-c63ccce3c1e7ae2690f829249297d6ff]: Word in s. 275(1)(d) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(3)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/3)
[^key-2c63842a1ed9a66a136bd5e4cccd42ba]: S. 275(1)(da) inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(4)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/4)
[^key-8039f6b7f284108923c32a45f2aaa694]: Words in s. 275(1)(e) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(5)(a)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/5/a)
[^key-16eb3f64969ff057109eefac86e01107]: Word in s. 275(1)(e) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(5)(b)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/5/b)
[^key-ca283f262447dc943c3ec22495e9af82]: S. 275(1)(h) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(6)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/6)
[^key-bd2b7f9c7a8572c730aeb81f041b9bc3]: S. 275(1)(j) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(7)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/7)
[^key-78b102eab09cbaa7883ac403b0582438]: S. 275(2)-(4) inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(8)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/8)
[^key-4b6745ca38d624c1f9e4ec3176eb8032]: Ss. 275A, 275B inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/5)
[^key-c4b83573f9036874ac3fd5fd4a0c460e]: S. 275C inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/6)
[^key-60c8a8eea6ac548ef638ad7e087256fb]: Words in s. 288(1A) substituted (with effect in accordance with Sch. 5 para. 6(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 5(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/5/2)
[^key-26c1c24bfdb84d1e10fa23c018719f88]: Sch. 7A para. 1(3A)(aa) inserted (with effect in accordance with s. 65(6) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 65(2)](https://www.legislation.gov.uk/ukpga/2005/22/section/65/2)
[^key-b2469a0819c12c3c5ca7ccb2b51ea34d]: Words in Sch. 7A para. 1(3A) inserted (with effect in accordance with s. 65(6) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 65(3)](https://www.legislation.gov.uk/ukpga/2005/22/section/65/3)
[^key-d2361cee248d4ea86e45bc7800cf1036]: Words in Sch. 7A para. 1(6)(a) inserted (with effect in accordance with s. 65(6) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 65(4)](https://www.legislation.gov.uk/ukpga/2005/22/section/65/4)
[^key-1b9ecf95447ab87c686e1f45cb6993b2]: Words in Sch. 7A para. 9(6) inserted (with effect in accordance with s. 65(6) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 65(5)](https://www.legislation.gov.uk/ukpga/2005/22/section/65/5)
[^key-0565aab54ce0e40600e05dac621f4ce4]: Words in Sch. 7AC para. 3(2)(c)(ii) substituted (with effect in accordance with Sch. 4 para. 10(4) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 9(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/9/2)
[^key-1f0737df0491bb7a93c10a2aa4987077]: S. 83A inserted (with effect in accordance with s. 33(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 33(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/33/1)
[^key-dd7432083ee709cccc5bd862aaecaa49]: S. 99B inserted (with effect in accordance with s. 21(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 21(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/21/1)
[^key-52033632b5fba14d5e81f6ef779e5431]: S. 151D inserted (20.7.2005) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 7 para. 8](https://www.legislation.gov.uk/ukpga/2005/22/schedule/7/paragraph/8)
[^key-1544edc4772c7d1a7ac35459dd3cf291]: S. 17 restricted (E.W.S.) (24.7.2005) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 para. 25](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/25); [S.I. 2005/1909](https://www.legislation.gov.uk/uksi/2005/1909), [art. 2](https://www.legislation.gov.uk/uksi/2005/1909/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2005/1909/schedule)
[^key-6b04df41ccd957c46b3c6a60fbbfd334]: S. 179 modified (E.W.S.) (24.7.2005) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 para. 26](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/26); [S.I. 2005/1909](https://www.legislation.gov.uk/uksi/2005/1909), [art. 2](https://www.legislation.gov.uk/uksi/2005/1909/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2005/1909/schedule)
[^key-f683185a0139b72384d80c8e977298cc]: Act modified (E.W.S.) (24.7.2005) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 para. 27](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/27); [S.I. 2005/1909](https://www.legislation.gov.uk/uksi/2005/1909), [art. 2](https://www.legislation.gov.uk/uksi/2005/1909/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2005/1909/schedule)
[^key-955a3d40f92e35ed3f452578c70d0325]: S. 30 modified (E.W.S.) (8.6.2005 for specified purposes, 24.7.2005 in so far as not already in force) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 para. 31](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/31); [S.I. 2005/1444](https://www.legislation.gov.uk/uksi/2005/1444), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/1444/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/1444/schedule/1); S.I. 2005/1909, art. 2, Sch.
[^key-01048abcc8a96dd22190ef9d4907f525]: S. 35(3)(d)(xvi) inserted (E.W.S.) (8.6.2005 for specified purposes, 24.7.2005 in so far as not already in force) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 para. 33](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/33); [S.I. 2005/1444](https://www.legislation.gov.uk/uksi/2005/1444), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/1444/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/1444/schedule/1); S.I. 2005/1909, art. 2, Sch.
[^key-221460fe4023a300f30d282333e7a0ff]: S. 210B modified (with effect in accordance with reg. 1(2) of the amending S.I.) 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(1)](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1/1), [35](https://www.legislation.gov.uk/uksi/2005/2014/regulation/35)
[^key-4f6a06ab8801d3d8d2b0ae6798cf6e89]: S. 211ZA modified (with effect in accordance with reg. 1(2) of the affecting S.I.) 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(1)](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1/1), [36](https://www.legislation.gov.uk/uksi/2005/2014/regulation/36)
[^key-0d8e9a39fd72e414b8c7e1292d600534]: S. 213(1A) modified (with effect in accordance with reg. 1(2) of the amending S.I.) 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(1)](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1/1), [38](https://www.legislation.gov.uk/uksi/2005/2014/regulation/38)
[^key-c0db2346a8d15d94b571cc6408902047]: Words in s. 3A(3)(b) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [106](https://www.legislation.gov.uk/uksi/2005/3229/regulation/106)
[^key-ec8e4b99b8deb7f5b716fe7e9064e9a9]: Words in s. 58(1) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [107(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/107/2)
[^key-428191e32d80a0f65132663b38caa99b]: Words in s. 58 heading substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [107(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/107/3)
[^key-f7c1d9731c082003f3fddb70b7d18343]: Words in s. 150(7) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [109](https://www.legislation.gov.uk/uksi/2005/3229/regulation/109)
[^key-07abee8dfbbcba1e433e68376797e46a]: Words in s. 162A(5)(a) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [111](https://www.legislation.gov.uk/uksi/2005/3229/regulation/111)
[^key-65f57c27b1a5e4b6b456d55205319523]: Words in s. 168(3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [112](https://www.legislation.gov.uk/uksi/2005/3229/regulation/112)
[^key-cec755c594e8119e9392da1924c42f5b]: Words in s. 169D(5) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [113](https://www.legislation.gov.uk/uksi/2005/3229/regulation/113)
[^key-a236aa758666fc728b5f3f60eaa26445]: Words in s. 169F(2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/2)
[^key-8b67bc538a4f4078c4ebfa3dd9fb88f5]: Words in s. 169F(3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/3)
[^key-66845e9c27111eebb9ce19513271c518]: Words in s. 169F(4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(4)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/4/a)
[^key-b1490085234d15f9172d35a98012d11e]: Words in s. 169F(4)(a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(4)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/4/b)
[^key-94e86246888e4ca3c4caf359953d04db]: Words in s. 169F(4)(b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(4)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/4/c)
[^key-f82eb97136d72bd186e690e4e8c3f656]: S. 169F(5)(a) substituted (with effect in accordance with reg. 1(6) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(5)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/5)
[^key-9c9c87738ba7d96b501b806aa220c37d]: S. 169F(5A) inserted (with effect in accordance with reg. 1(6) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(6)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/6)
[^key-1587c768f6a4a53295065e040d18ed69]: Words in s. 210(5)(a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [116(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/116/2/a)
[^key-d62f42b347d80e3a70f0d043afb3c59a]: Words in s. 210(5)(a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [116(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/116/2/b)
[^key-a9e78c22abeb0b32c4c2716216816ce8]: Words in s. 210(6) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [116(3)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/116/3/a)
[^key-357df856f8a127fd7ea9f96eda795a9a]: Words in s. 210(6)(a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [116(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/116/3/b)
[^key-138ee8d3cd9ee2d73a5d3b7201a8132b]: Words in s. 210(6)(c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [116(3)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/116/3/c)
[^key-ec40a104f74df7a110302daf284fcd0d]: Words in s. 222(6) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/2/a)
[^key-44815168c27cc69eeaf8947a4accc2b7]: Words in s. 222(6)(a) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/2/b)
[^key-655bd4e8ceefccba3253db69c100cd5e]: Words in s. 222(7) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/3)
[^key-8ffa75cbeab928df70f8553614bdfab6]: Words in s. 222(8A) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(4)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/4/a)
[^key-64523066755880d8390fe6c4c2e45623]: Words in s. 222(8A)(a) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(4)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/4/b)
[^key-bbb77e4db25cd3bcd200d7e138ed86a5]: Words in s. 222(8C) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(5)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/5)
[^key-4dbd8fac28da784c3ffd4805a87eece1]: Words in s. 226(4) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [118(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/118/a)
[^key-2903e89cfc8119b34b46bcc657ee714f]: Words in s. 226(4) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [118(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/118/b)
[^key-919390423d76bbd97f19b9247f756515]: Words in s. 230(1)(d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [119](https://www.legislation.gov.uk/uksi/2005/3229/regulation/119)
[^key-009fe0c0e978a148d87b024b405a072a]: Words in s. 230(3)(c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [119](https://www.legislation.gov.uk/uksi/2005/3229/regulation/119)
[^key-959fea1751bcd816292cd48a7db0f438]: Words in s. 230(5)(e) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [119](https://www.legislation.gov.uk/uksi/2005/3229/regulation/119)
[^key-30a892f47fbbffc87a8254c33e989c37]: Words in s. 230(7)(d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [119](https://www.legislation.gov.uk/uksi/2005/3229/regulation/119)
[^key-bbea87f5951c56915a126d5b912fec89]: Words in s. 253(3)(c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [120(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/120/2)
[^key-5925cc6c7d2bd66ea039228cdfa523a4]: Words in s. 253(4)(d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [120(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/120/3)
[^key-284b8382b898117ca3c5a93c58abe8ce]: S. 253(14)(aa) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [120(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/120/4)
[^key-8c3519e2b772c580247e0d666db755c9]: Words in s. 286(2) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [121](https://www.legislation.gov.uk/uksi/2005/3229/regulation/121)
[^key-28cc695da7fd4b14fed4e3ab7181e95e]: Words in s. 286(4) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [121](https://www.legislation.gov.uk/uksi/2005/3229/regulation/121)
[^key-a8f2a27b56281f4a183390e6c4f8dc82]: Words in s. 288(1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [122(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/122/a)
[^key-90f8695bd96ed0efcd9c4c10fabf283c]: Words in s. 288(3) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [122(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/122/b)
[^key-2bd2b3b10626b2209a0edce51ecda0db]: Words in Sch. 2 para. 22 cross-heading substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [124(b)(ii)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/124/b/ii)
[^key-2bec920e3ce0bf72e41fed8c745f861f]: Words in Sch. 4A para. 7(5)(b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [125(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/125/a)
[^key-7dcff352bd09ae40fa1b46a901c7ab8e]: Words in Sch. 4A para. 7(5)(b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [125(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/125/b)
[^key-ed6042b30bdbd55af88f3aaa8c6398ea]: Words in Sch. 5 para. 2(3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/2/a)
[^key-0d16fd5cf65c7fd819665f706dbc4410]: Sch. 5 para. 2(4)(c) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/2/b)
[^key-50408777cee3336d9a53cc371b40737d]: Sch. 5 para. 2(4A) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(2)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/2/c)
[^key-9c7fb303505dfb3989e62b45e32c5d41]: Words in Sch. 5 para. 2A(7) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/3)
[^key-803578974764d3cd763d62e3c499fda3]: Words in Sch. 5 para. 4(4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/4)
[^key-f1146dd58014c51c791014abadf93cae]: Words in Sch. 5 para. 9(7) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(5)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/5/a)
[^key-c5459273a902479e8a60320bc57f6237]: Words in Sch. 5 para. 9(10A) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(5)(b)(i)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/5/b/i)
[^key-4648c94c5fcc9773d392a0540c46c72e]: Words in Sch. 5 para. 9(10A)(c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(5)(b)(ii)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/5/b/ii)
[^key-f4fcada040ff863c2dc6446f8a6ff203]: Words in Sch. 5B para. 3 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-716a99c79f0d59390f657377a5928315]: Words in Sch. 5B para. 4 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-e763e5ac648191f734263f52938631f2]: Words in Sch. 5B para. 5 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-a96bbe599640140bb713de2b42651d1f]: Words in Sch. 5B para. 8 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-374ec9a2b512b162feb3523df171fbb7]: Words in Sch. 5B para. 12 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-772a3bac5b8e158c7d3c6a2dbbacb33b]: Words in Sch. 5B para. 16 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-b7459336c4b3a6cd5b89e6b0e13467d8]: Words in Sch. 5B para. 19 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-b7e65799284ea2ea840e7a1746403968]: Words in Sch. 7C para. 6(1)(d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [129](https://www.legislation.gov.uk/uksi/2005/3229/regulation/129)
[^key-3ab23046aebdc8201f2467822661c20d]: Words in Sch. 7C para. 6(3)(c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [129](https://www.legislation.gov.uk/uksi/2005/3229/regulation/129)
[^key-4a436d3d755011577990acc9ecb545d4]: Words in Sch. 7C para. 6(5)(e) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [129](https://www.legislation.gov.uk/uksi/2005/3229/regulation/129)
[^key-ec86535bbcce3df4ca7e4c61669971ae]: Words in Sch. 7C para. 6(7)(d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [129](https://www.legislation.gov.uk/uksi/2005/3229/regulation/129)
[^key-faf449a6816614d9696c39c83c5097e7]: S. 72(1A)-(1C) inserted (retrospective to 22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 20 paras. 29(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/29/2), [30(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/30/2)
[^key-417d0a8c95c8c40267367eb47a439684]: S. 72(2A) inserted (retrospective to 22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 20 paras. 29(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/29/2), [30(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/30/3)
[^key-374b6d870d574cc8cf376adf477ace11]: S. 73(2A) inserted (retrospective to 22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 20 paras. 29(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/29/2), [31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/31)
[^key-fb953b82f760f27d427d8afbdf3c3e34]: S. 260(2)(da)(db) inserted (retrospective to 22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 20 paras. 29(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/29/2), [32](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/32)
[^key-f7fbdfb68f458bc99624f88e07b947bf]: Words in s. 143(1) inserted (with effect in accordance with art. 1(3)(4) of the amending S.I.) by [The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (S.I. 2006/959)](https://www.legislation.gov.uk/uksi/2006/959), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2006/959/article/1/2), [3(2)(a)](https://www.legislation.gov.uk/uksi/2006/959/article/3/2/a)
[^key-4846950048fc75975823dbc2a13f08ab]: Words in s. 143(1) substituted (with effect in accordance with art. 1(3)(4) of the amending S.I.) by [The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (S.I. 2006/959)](https://www.legislation.gov.uk/uksi/2006/959), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2006/959/article/1/2), [3(2)(b)](https://www.legislation.gov.uk/uksi/2006/959/article/3/2/b)
[^key-89a9e0edbbb9b1065a1e3e6e7be0e1f8]: Words in s. 161(3) substituted (with effect in accordance with art. 1(3)(4) of the amending S.I.) by [The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (S.I. 2006/959)](https://www.legislation.gov.uk/uksi/2006/959), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2006/959/article/1/2), [3(3)](https://www.legislation.gov.uk/uksi/2006/959/article/3/3)
[^key-6355682a48faa93ad6416edd8c04cf29]: S. 116(10) excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/964/regulation/1/1), [66(1)](https://www.legislation.gov.uk/uksi/2006/964/regulation/66/1)
[^key-0ba6b14032459260d0d129f24cc05c5b]: S. 127 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/964/regulation/1/1), [66(1)](https://www.legislation.gov.uk/uksi/2006/964/regulation/66/1)
[^key-0f77852efd2952955907a8573246e713]: Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), [regs. 97-110](https://www.legislation.gov.uk/uksi/2006/964/regulation/97)
[^key-5bfa3b39915446dd9b25912d333c50f9]: Words in s. 99B(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/964/regulation/1/1), [89(2)](https://www.legislation.gov.uk/uksi/2006/964/regulation/89/2)
[^key-aa1261f5d601d56cbe306cd3ef641b29]: S. 170 modified (6.4.2006) by [The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575)](https://www.legislation.gov.uk/uksi/2006/575), [regs. 1](https://www.legislation.gov.uk/uksi/2006/575/regulation/1), [37(1)](https://www.legislation.gov.uk/uksi/2006/575/regulation/37/1)
[^key-53ef311418c362959545cebe189fac14]: Act applied (with modifications) by [Finance Act 2004 (c. 36)](https://www.legislation.gov.uk/ukpga/2004/36), [s. 185G](https://www.legislation.gov.uk/ukpga/2004/36/section/185G) (as inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 158(2)](https://www.legislation.gov.uk/ukpga/2006/25/section/158/2), [Sch. 21 para. 6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/21/paragraph/6))
[^key-9e4612254eef7b6eff7104cded01cb12]: Words in s. 13(10B)(b) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 39](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/39) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-3ed2c5842b1c69be0c9507d14bf16968]: S. 239A and cross-heading substituted for ss. 239A, 239B (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 40](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/40) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-89f31eb80c39efcedcc1c32c0b57bc9b]: Words in s. 68 substituted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 1(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/1/1)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/1/3)
[^key-5403a8b7f0a178f4a62eb959e46906c3]: Ss. 68A, 68B inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 1(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/1/2)[(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/1/4)
[^key-86a6b24e4d8c6eac7e0ec38d70545762]: Words in s. 97(7) repealed (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 15(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/1/a)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/3), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-9360467c31650b3cf0dafff52ee525fd]: Words in s. 97(7) substituted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 15(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/1/b)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/3)
[^key-8453eb195d57c51263fa5c820aca43f8]: S. 97(7A) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 15(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/2)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/3)
[^key-16d0257e5bedcb524bf17c18703346c2]: Word in s. 98(2)(a) repealed (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 16(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/16/1/b)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/16/2), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-65a096b0da797f438eead6f8406bb7f2]: S. 98(2)(b) repealed (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 16(1)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/16/1/c)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/16/2), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-7920e5923a85db2450cb98c1dbb954a4]: S. 99A(4)(c) 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-b972799a9013a874dabf17da5c2b8d91]: Words in s. 104(1) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 17(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/17/1)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/17/2)
[^key-4404088eb89a673ecc5980d467183e55]: Words in s. 109(2)(a) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 18(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/18/1)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/18/2)
[^key-69414ef7db80f1710c7579bc45ff5f3d]: Words in s. 169D(5) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 19(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/19/1)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/19/2)
[^key-e55a845e04817c86beb671013f7468bc]: Words in s. 271(1)(b) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/2), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-be5e644334c81e2fb0aed9c4e978db5e]: S. 271(1)(d) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(3)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/3/a), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-fec19b8dae2ae2e79edf25c50e921479]: S. 271(1)(g) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(3)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/3/b), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-18cb2e3682e4a2d9e9b648e371e72013]: S. 271(1)(h) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(3)(c)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/3/c), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-5c7cf06067607028ab5cd5868c04f149]: S. 271(1)(j) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(3)(d)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/3/d), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-19436f797984be10f31c837f61937936]: Words in s. 271(1) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/3), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-ac873f0e61eff4e843e00502f0edf127]: S. 271(1A) inserted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(4)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/4), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-9a780b0d3ab4b528cac8a4d478ffd5a9]: S. 271(2) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/5), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-30a172f528be5a9f32339aeb56bc4e13]: Words in s. 271(10) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(6)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/6/a), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-b9855b2cd233b6f94157be45cc9ee9f8]: Words in s. 271(10) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(6)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/6/b), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-1bbc86bfe4279552282de80fb6e4c5fc]: Words in s. 271(12) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(7)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/7), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-7cfcd71bd942ca9607c9e068e6496436]: S. 271(1B) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 158(2)](https://www.legislation.gov.uk/ukpga/2006/25/section/158/2), [Sch. 21 para. 1](https://www.legislation.gov.uk/ukpga/2006/25/schedule/21/paragraph/1)
[^key-68f6bc9cbadfa0cbb3f6f752c1c83000]: S. 271(1)(ea) inserted (retrospective to 6.4.2006) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 14 para. 2(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/2/2)[(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/2/4)
[^key-b53abf963ae98ed13782b6fb1c22ad58]: S. 271(1ZA)(1ZB) inserted (retrospective to 6.4.2006) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 14 para. 2(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/2/4)
[^key-7a2d42d8ee3eb8b21a713340813f20c3]: Words in s. 286(3) repealed (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 25(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/25/1)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/25/3), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-5cf86ccf9d8af870e2a399adf5ed7136]: S. 286(3ZA) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 25(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/25/2)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/25/3)
[^key-350c5f05259b3c3ac8497d3d61a69c33]: Words in s. 288(1) inserted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 41](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/41) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-7dcba2f7116ab70aa0307833b2a1774e]: Words in s. 288(8) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 26(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/26/1)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/26/2)
[^key-f55a597bd9c350a93e6a054659656065]: Words in Sch. 1 para. 2(7)(b)(ii) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 42(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/42/2) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-4a413e1136ea5847aa084c62f6b4eb2e]: Sch. 1 para. 2(8) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 42(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/42/3), [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-3aea839001c2e470ffb63515637d6cbc]: Sch. 10 para. 14(21) 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))
[^M_C_b15eae36-8473-43ab-ceb5-4470e2cac3cc]: Act modified (6.4.2006) by [The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575)](https://www.legislation.gov.uk/uksi/2006/575), [regs. 37](https://www.legislation.gov.uk/uksi/1998/3177/regulation/37), [38](https://www.legislation.gov.uk/uksi/1998/3177/regulation/38)
[^M_C_62e41701-75aa-4af3-d561-fd44b25e89a6]: Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Pension Protection Fund (Tax) (2005-06) Regulations 2005 (S.I. 2005/1907)](https://www.legislation.gov.uk/uksi/2005/1907), [reg. 11](https://www.legislation.gov.uk/uksi/2005/1907/regulation/11)
[^key-c917f26db2a58d6bd23e70a7823dce0b]: Act construed as one with [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [ss. 124-126](https://www.legislation.gov.uk/ukpga/2006/25/section/124) (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 127](https://www.legislation.gov.uk/ukpga/2006/25/section/127)
[^key-65b7906d3f3f5a4ecad39ec118caf4d8]: S. 10A(9A) repealed (with effect in accordance with s. 74(6) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 74(4)(a)](https://www.legislation.gov.uk/ukpga/2006/25/section/74/4/a), [Sch. 26 Pt. 3(11)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/11)
[^key-71cef109217a1b278f381e78a4bf6eaa]: Words in s. 13(10) substituted (with effect in accordance with Sch. 12 para. 8(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 8(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/8/1)
[^key-e73a94609856439293890221f121a1dd]: S. 21(1)(b) substituted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 9](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/9)
[^key-a0c1e8ae1dfad44ccdc49199ca5d2048]: Word in s. 60(1) substituted (with effect in accordance with Sch. 12 para. 10(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 10(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/10/1)
[^key-d8eb37e2141892db776f9470cc47eba4]: Word in s. 60(2) substituted (with effect in accordance with Sch. 12 para. 10(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 10(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/10/2)
[^key-1132908d7495052779fddc06c9548223]: Words in s. 63(1) repealed (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 11(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/11/1/a), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-4f9fdb5b105790ac33254745996e255f]: Words in s. 63(2) repealed (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 11(1)(b)(i)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/11/1/b/i), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-ee67858c9c9f8aca34463e7651399d04]: Words in s. 63(2) repealed (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 11(1)(b)(ii)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/11/1/b/ii), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-1214cbaf90eb5f19e6bcb61de86b1e8e]: Words in s. 63(2) repealed (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 11(1)(b)(iii)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/11/1/b/iii), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-aff3cd3dc4091bacb9390758370247ea]: S. 63A inserted (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 11(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/11/2)
[^key-0e1e9b3393e160e4a2b468c2faf9ea7c]: Words in s. 64(1) substituted (with effect in accordance with Sch. 12 para. 12(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 12(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/12/1/a)
[^key-282a785e2a2617a1bf15b3dcf24e5a19]: Words in s. 64(1)(a) substituted (with effect in accordance with Sch. 12 para. 12(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 12(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/12/1/b)
[^key-041ea87792cac19f955e3c2045f43b7a]: Words in s. 64(1)(b) substituted (with effect in accordance with Sch. 12 para. 12(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 12(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/12/1/b)
[^key-906fb38b6cb0486f680dc35141d33598]: S. 68C inserted (with effect in accordance with Sch. 12 para. 1(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 1(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/1/2)
[^key-a806ea81214f5c809c33c9666479f265]: S. 69A inserted (with effect in accordance with Sch. 12 para. 6(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 6(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/6/1)
[^key-efd07206d3accf82170859efcb02fd67]: S. 69(1)-(2E) substituted for s. 69(1)(2) (with effect in accordance with Sch. 12 para. 2(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 2(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/2/1)
[^key-15d00ccee30fb18a0d3659311e92d879]: S. 73(1A) inserted (with effect in accordance with Sch. 12 para. 45 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 42](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/42)
[^key-694d13faaa9ee893815a23821711734f]: Words in s. 76(1B)(a) substituted (with effect in accordance with Sch. 12 para. 30(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 30(1)(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph)
[^key-681b467391f5fdb0c4de55e7caf6dbd3]: Word in s. 79B(1) inserted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 14(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/14/1)
[^key-17a0d4e1e547bee660a181601506656c]: Words in s. 83A(4)(b) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/paragraph/34/2/a)
[^key-99893e083305518bcfbf4c90bf64ebf4]: S. 83A(5) repealed (with effect in accordance with s. 74(6) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 74(4)(b)](https://www.legislation.gov.uk/ukpga/2006/25/section/74/4/b), [Sch. 26 Pt. 3(11)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/11)
[^key-c7c0285eef8764ca29735dc8e37ff041]: Words in s. 86(2)(a) substituted (with effect in accordance with Sch. 12 para. 30(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 30(1)(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/30)
[^key-ea90c451b29a05e76c4e2604b3025c35]: Words in s. 86(3) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/c)
[^key-56a3855dc6f0462fec8e15f37c494a54]: Word in s. 105(2)(b) substituted (with effect in accordance with s. 72(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 72(2)(b)(i)](https://www.legislation.gov.uk/ukpga/2006/25/section/72/2/b/i)
[^key-ec71b42daa3298a421338ce5ff3a3257]: Word in s. 105(2)(c) repealed (with effect in accordance with s. 72(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 72(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/2006/25/section/72/2/b/ii), [Sch. 26 Pt. 3(9)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/9)
[^key-c13e6a6e0768b3ca9f358a762e1a0df4]: S. 106 repealed (with effect in accordance with s. 72(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 72(1)](https://www.legislation.gov.uk/ukpga/2006/25/section/72/1), [Sch. 26 Pt. 3(9)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/9)
[^key-11e6989c0fb9f3c9ee2002a1caaab86f]: S. 106A(5A) inserted (with effect in accordance with s. 74(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 74(2)](https://www.legislation.gov.uk/ukpga/2006/25/section/74/2)
[^key-9f912480384964f06f004519fffb2f12]: Words in s. 108(8) repealed (with effect in accordance with s. 72(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 72(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/section/72/2/c), [Sch. 26 Pt. 3(9)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/9)
[^key-d95f9ebec60979a6ca49aa61f3616726]: Words in s. 110(1)(b) substituted (with effect in accordance with s. 72(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 72(2)(d)](https://www.legislation.gov.uk/ukpga/2006/25/section/72/2/d)
[^key-ef3f17c7bdf953caf0c58bff3dcab83c]: Words in s. 169F(1) substituted (with effect in accordance with Sch. 12 para. 4(2)(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 4(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/4/1/a)
[^key-d602770ec315039fec001ee9cd781a77]: Words in s. 169F(2)(a) inserted (with effect in accordance with Sch. 12 para. 4(2)(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 4(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/4/1/b)
[^key-977784ea48b4e468a0c1341517bf8094]: S. 169F(3A) inserted (with effect in accordance with Sch. 12 para. 4(2)(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 4(1)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/4/1/c)
[^key-4489758b268a01e1c20dd00bae8bd535]: S. 169F(4A)(4B) inserted (with effect in accordance with Sch. 12 para. 4(2)(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 4(1)(d)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/4/1/d)
[^key-3d082decd0ac04ccab7468838e3052a1]: S. 171(2)(da) and preceding word inserted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 135](https://www.legislation.gov.uk/ukpga/2006/25/section/135)
[^key-c8556b2e1575a70364012adc1391cc83]: S. 177B repealed (with effect in accordance with s. 70(6)-(8) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/4), [Sch. 26 Pt. 3(9)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/9) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-0864c10174eeebb6b12254b20e520c67]: Sch. 7AA repealed (with effect in accordance with s. 70(6)-(8) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/4), [Sch. 26 Pt. 3(9)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/9) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-d6da08db6aa32de3a19f685f51352c38]: Ss. 184A-184F and cross-heading inserted (with effect in accordance with s. 70(6)-(8) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(2)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/2) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-b413227873daeb9f12c8ef42c76c09f1]: S. 204 substituted (with effect in accordance with s. 73(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 73(2)](https://www.legislation.gov.uk/ukpga/2006/25/section/73/2)
[^key-1c8214414f5888f2fb4e1b5078c18c25]: S. 212(1)(c) and preceding word inserted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 137](https://www.legislation.gov.uk/ukpga/2006/25/section/137)
[^key-0683b0440d6987d42466d7e579cb0217]: Words in s. 213(8H) substituted (with effect in accordance with s. 70(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(5)(a)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/5/a) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-063edefe86c0014a6a9bdcf9a5160df8]: Words in s. 213(8I) substituted (with effect in accordance with s. 70(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(5)(b)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/5/b) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-8e7649ec012a2d219f10a4b377058bc3]: Words in s. 217(3)(a) substituted (with effect in accordance with Sch. 12 para. 20(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 20(1)(a)(i)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/20/1/a/i)
[^key-2f724fcbdd2122f3796434854ac3db00]: Word in s. 217(3)(a) repealed (with effect in accordance with Sch. 12 para. 20(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 20(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/20/1/a/ii), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-76aca482cde5f1d6c8b56e79e36e6b9f]: S. 217(3)(b) repealed (with effect in accordance with Sch. 12 para. 20(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 20(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/20/1/b), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-fdbf68257fc748410ab8210269342901]: Word in s. 217(5) substituted (with effect in accordance with Sch. 12 para. 20(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 20(1)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/20/1/c)
[^key-f28f35a1d6abc8f4178aa718dd6df740]: Words in s. 227(2) substituted (with effect in accordance with Sch. 12 para. 21(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 21(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/21/1)
[^key-116b82679f46a86627f5930bad395e99]: Words in s. 228(5)(b) substituted (with effect in accordance with Sch. 12 para. 22(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 22(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/22/1)
[^key-39660ffad9aa3bd3111ddab68fbac7ba]: Words in s. 228(7) substituted (with effect in accordance with Sch. 12 para. 22(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 22(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/22/2)
[^key-588bc08c228a070f5fc2491a5afa39a4]: Word in s. 237(a) inserted (with effect in accordance with s. 73(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 73(3)(a)](https://www.legislation.gov.uk/ukpga/2006/25/section/73/3/a)
[^key-a9c9b69b60c3a75b51ec8056c5e88e85]: S. 237(b) repealed (with effect in accordance with s. 73(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 73(3)(b)](https://www.legislation.gov.uk/ukpga/2006/25/section/73/3/b), [Sch. 26 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/10)
[^key-2e17196bd39b2a112ce6cff9f2886f8e]: Words in s. 251(5) substituted (with effect in accordance with Sch. 12 para. 23(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 23(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/23/1/a)
[^key-222857dac8dfe176ca002e63711295c0]: Words in s. 251(5) substituted (with effect in accordance with Sch. 12 para. 23(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 23(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/23/1/b)
[^key-c6b55578957975f047ac977335f8e52a]: Words in s. 272(6) inserted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 9 para. 6(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/9/paragraph/6/2)
[^key-68634e95f06c391ccd4a2a186d86bd29]: S. 25A inserted (with effect in accordance with Sch. 9 para. 4(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 9 para. 4(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/9/paragraph/4/1)
[^key-05013d8802ee37d9bdb84b5858ef28fa]: S. 41A inserted (with effect in accordance with Sch. 9 para. 5(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 9 para. 5(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/9/paragraph/5/1)
[^key-204aae2154ecbfbcf23cc8cb713e4dc0]: Words in s. 283(4) substituted (with effect in accordance with Sch. 12 para. 24(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 24(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/24/1/a)
[^key-116e0f47dedefd467fba0e34706bb6c1]: Words in s. 283(4) repealed (with effect in accordance with Sch. 12 para. 24(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 24(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/24/1/b), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-3e5e259c00c81869699db145c24c57cd]: Word in s. 286(3)(b) repealed (with effect in accordance with Sch. 12 para. 45 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 43(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/43/a), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-d1f90752707566df5a50ad250eeda00c]: S. 286(3)(d)(e) inserted (with effect in accordance with Sch. 12 para. 45 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 43(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/43/b)
[^key-5624b06d3c01f90b403d3811e7ab2e4e]: S. 288(7B) inserted (with effect in accordance with s. 74(6) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 74(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/74/3)
[^key-d7802c00b941f0e2e09bc1334b7b4159]: Words in Sch. 1 para. 1(6) substituted (with effect in accordance with Sch. 12 para. 28(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 28(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/28/1)
[^key-213ba9f54c22bbb9ba2d0b82776482fe]: Words in Sch. 1 para. 2(7) repealed (with effect in accordance with Sch. 12 para. 28(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 28(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/28/2), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-c7c67dd16f65ee5dca2684c35e82f333]: Words in Sch. 4A para. 5(2) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(e)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/e)
[^key-a0d89cdb844a8013ea3fbab6d1448912]: Word in Sch. 4A para. 7(5)(a) repealed (with effect in accordance with Sch. 12 para. 5(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 5(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/5/1/a), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-448307eb6cbe601a31e5e59e7134b571]: Sch. 4A para. 7(5)(c) and preceding word inserted (with effect in accordance with Sch. 12 para. 5(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 5(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/5/1/b)
[^key-a13f7b465616c9d3be594cfb57f23940]: Words in Sch. 4C para. 4(2) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(f)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/f)
[^key-85658dcf6f46c9838c1f5a9b383f40af]: Words in Sch. 4C para. 10(1) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(f)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34)
[^key-515660c94c8f725e8ac2677b0fd4cb00]: Words in Sch. 5A para. 2(1)(c) substituted (with effect in accordance with Sch. 12 para. 30(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), Sch. 12 para. 30(1)(2)(c)
[^key-b907f5c0f267a0c86337bad1b5eeeed0]: Words in Sch. 5A para. 2(1)(d) substituted (with effect in accordance with Sch. 12 para. 30(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 30(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/30/3)
[^key-4500dc68ed6fe217ec6a143ce542b74b]: Words in Sch. 5A para. 3(1)(a) substituted (with effect in accordance with Sch. 12 para. 30(6) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 30(1)(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/30/2/c)
[^key-1eaa77d9cd8095a1ea7d263d3f23aa6d]: Words in Sch. 5A para. 3(1)(b) substituted (with effect in accordance with Sch. 12 para. 34(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(g)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/g)
[^key-68875f2f55a8ab5847592015866d406d]: Words in Sch. 5A para. 4(1)(a) substituted (with effect in accordance with Sch. 12 para. 30(6) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 30(1)(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/30/2/c)
[^key-32372f9620e85fc2e023395442b3f9e1]: Words in Sch. 5A para. 4(1)(b) substituted (with effect in accordance with Sch. 12 para. 34(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(g)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/g)
[^key-320b32f1303f387adfb0ceeb67e62c5e]: Words in Sch. 7A para. 1(1) inserted (with effect in accordance with s. 70(6)-(8) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/3) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-bfdbcc1b01762a5278551a00a33a1a84]: Ss. 184G-184I inserted (with effect in accordance with s. 71(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 71(1)](https://www.legislation.gov.uk/ukpga/2006/25/section/71/1)
[^key-fb4304e926d8668f252408ddab18ff11]: S. 268A inserted (with effect in accordance with s. 64(8) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 64(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/64/4) (with [s. 64(10)-(12)](https://www.legislation.gov.uk/ukpga/2006/25/section/64/10))
[^key-2552df89eb7174e65b36d92bc79f2c2f]: S. 263E inserted (with effect in accordance with Sch. 6 para. 9(2)(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 6 para. 9(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/6/paragraph/9/1)
[^key-49bc12c40bb720f4af5074781f2396a4]: Sch. 1 para. A1 inserted (with effect in accordance with Sch. 12 para. 45 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 44(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/44/1)
[^key-2db54aadd3f5036137ad2ed6eb88f53b]: Sch. 1 para. 3 inserted (with effect in accordance with Sch. 12 para. 45 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 44(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/44/2)
[^key-54f73961895d353bf6526c3d3794b41f]: Sch. 4ZA inserted (with effect in accordance with Sch. 12 para. 6(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 6(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/6/2)
[^key-d80251065618f2903758426ebe268911]: S. 171 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Taxation of Securitisation Companies Regulations 2006 (S.I. 2006/3296)](https://www.legislation.gov.uk/uksi/2006/3296), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/3296/regulation/1/1), [18(1)](https://www.legislation.gov.uk/uksi/2006/3296/regulation/18/1)
[^key-a5274944c630b85f9b99b1cf3cab5912]: S. 179A excluded (with effect in accordance with reg. 1(2) of the affecting S.I.) by [The Taxation of Securitisation Companies Regulations 2006 (S.I. 2006/3296)](https://www.legislation.gov.uk/uksi/2006/3296), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/3296/regulation/1/1), [18(2)](https://www.legislation.gov.uk/uksi/2006/3296/regulation/18/2)
[^key-1ddd8174062e7e4d07565623a654a6ff]: Act modified (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [regs. 27-32](https://www.legislation.gov.uk/uksi/2006/3271/regulation/27)
[^key-34b7eb5985580da47e3e4527e746a21a]: S. 214B repealed (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [reg. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2006/3271/schedule/part/1)
[^key-e5dcd81616525d23f416ed1f19ec24cb]: Sch. 7B repealed (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [reg. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2006/3271/schedule/part/1)
[^key-d69aa8857443324ae3efb56c5dbec443]: Words in s. 117(11)(b) substituted (1.1.2007) by [The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 (S.I. 2006/3291)](https://www.legislation.gov.uk/uksi/2006/3291), [regs. 1](https://www.legislation.gov.uk/uksi/2006/3291/regulation/1), [2(1)(a)](https://www.legislation.gov.uk/uksi/2006/3291/regulation/2/1/a)
[^key-71bf6833bbce7457c565fb3febe1860f]: Words in s. 117(11)(b) substituted (1.1.2007) by [The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 (S.I. 2006/3291)](https://www.legislation.gov.uk/uksi/2006/3291), [regs. 1](https://www.legislation.gov.uk/uksi/2006/3291/regulation/1), [2(1)(b)](https://www.legislation.gov.uk/uksi/2006/3291/regulation/2/1/b)
[^key-591bea0ebdcc7c58e49a1ba792d34bb2]: Words in s. 117(11) repealed (1.1.2007) by [The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 (S.I. 2006/3291)](https://www.legislation.gov.uk/uksi/2006/3291), [regs. 1](https://www.legislation.gov.uk/uksi/2006/3291/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2006/3291/regulation/2/2)
[^key-ef78c77c63d44caf19db8e01884aebd3]: S. 3(2) sum amended (for the year 2007-08) by [The Capital Gains Tax (Annual Exempt Amount) Order 2007 (S.I. 2007/942)](https://www.legislation.gov.uk/uksi/2007/942), [art. 2](https://www.legislation.gov.uk/uksi/2007/942/article/2)
[^key-f66e5915616a70cf3ea1e613d324d8c7]: S. 104(4) applied (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 148(8)(b)](https://www.legislation.gov.uk/ukpga/2007/3/section/148/8/b), [1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0cf498ef47f9edfccdaaf28c31a56b23]: S. 138(2) applied (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 247(2)](https://www.legislation.gov.uk/ukpga/2007/3/section/247/2), [1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-70580c677b040566e06521016f8ba439]: S. 11 substituted (6.4.2007) 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. 297](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/297) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-948953fb5dd295ca928bcb7c0a404c76]: Words in s. 16(1) substituted (6.4.2007) 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. 298](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/298) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2feff715020d36d03b3c157d20c5bf7a]: S. 37(5)-(7) inserted (6.4.2007) 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. 299](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/299) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-53ed34ef213ed43f328a1057a3a56081]: S. 39(4) inserted (6.4.2007) 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. 300](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/300) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-82dc4e94810a86c7ebe68168523cfa0f]: Words in s. 83A(3)(a) inserted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 32(a)(i)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/32/a/i), [33](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/33)
[^key-e978c1c3ac5e6a07c1766795f780547f]: Word in s. 83A(3)(a) repealed (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 32(a)(ii)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/32/a/ii), [33](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/33), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-87ba0e80ec0cef282ca32946c06bab95]: S. 83A(3)(b) repealed (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 32(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/32/b), [33](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/33), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-fb65d5d53bb9c81d9c7221eae8aa5863]: Words in s. 86(2)(b) substituted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(a)(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-e918bd7f292790d9d7427a4275f679f1]: Words in s. 86(2)(b) substituted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(b)(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-46141f113740b193b57fcd3724333a4d]: Words in s. 88(1) substituted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-4e1180e226de2be278fd7229062ac621]: Words in s. 88(1) substituted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(b)(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-d0e340077ffa725b0dd9b9a6c9b19934]: Words in s. 97(3) substituted (6.4.2007) 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. 302](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/302) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e3ce92fdaabe56de8eb78b9f85fe4220]: Words in s. 98(2) substituted (6.4.2007) 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. 303(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/303/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-84e98823943e756772b0fc40f5432f35]: Words in s. 98(2)(a) substituted (6.4.2007) 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. 303(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/303/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5fb60119fe2f1032fe1b1692a5d49965]: Words in s. 101B(1)(a) substituted (6.4.2007) 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. 304](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/304) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-9f6e207641873576b948e622acec4edb]: Words in s. 101C(7) substituted (6.4.2007) 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. 305](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/305) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-dadc3d61b4303486322a7b97d01687b9]: Words in s. 105A(4) inserted (6.4.2007) 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. 306(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5a2a8e0f954ab38a6fc563d7bc9069b7]: Words in s. 105A(4)(b) inserted (6.4.2007) 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. 306(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b126f7940a276a1f3d11f174d092476c]: Words in s. 105A(4)(b)(i) substituted (6.4.2007) 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. 306(2)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-db56832cba3c19a4f3b051b8bc034ac4]: Words in s. 105A(4)(b)(ii) substituted (6.4.2007) 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. 306(2)(d)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-facb24d133b394a2e638cf298673bb0c]: Words in s. 105A(7)(a) inserted (6.4.2007) 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. 306(3)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b9ae39234cca75b3a053356e2ae182af]: Words in s. 105A(7)(a) substituted (6.4.2007) 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. 306(3)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7289d33fd082003389ad7ba876303991]: Words in s. 105A(7) inserted (6.4.2007) 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. 306(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-131f9899ad42a8c7acb99aff7af0d074]: S. 105A(9) inserted (6.4.2007) 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. 306(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-9b30d324b27b8ac3cc6f6a9114122dbb]: Words in s. 108(1)(a) substituted (6.4.2007) 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. 307](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/307) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-9d00581ee7003e2f7fa20b57c473d5bd]: S. 119(1)-(5) substituted (6.4.2007) 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. 308(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/308/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7dc8ddfad2dd1bd0fc45d34404dcc204]: Words in s. 119(6) substituted (6.4.2007) 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. 308(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/308/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2224dddcbc5db2f338f60c1144018e95]: S. 119(7)-(7B) substituted for s. 119(7) (6.4.2007) 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. 308(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/308/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-749d5df9f65096ffa88880d2593312a5]: Words in s. 119(10) substituted (6.4.2007) 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. 308(5)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/308/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3a4c391e5b9fb2da33d88e65f4d8ba47]: Words in s. 119(10) substituted (6.4.2007) 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. 308(6)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/308/6) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7aa0c7acfd20729164c33493b6124d6c]: S. 125A and cross-heading inserted (6.4.2007) 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. 309](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/309) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-992c850e7e871dd54d6099237df9a710]: Words in s. 148C(1) substituted (6.4.2007) 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. 310](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/310) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c3822dc2de0d371355f14140e6c34374]: Words in s. 150A(2) inserted (6.4.2007) 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. 311(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d6bdc3f4fe56dd884c59a4ec5156ddf7]: Ss. 150A(3)(a)-(c) substituted for s. 150A(3)(a)(aa)(b) (6.4.2007) 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. 311(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-50f09efaecf7127bc7158869dff9d946]: Words in s. 150A(4) inserted (6.4.2007) 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. 311(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3b2db4d938f2f4313258c4046a4463f8]: Words in s. 150A(8B)(b) substituted (6.4.2007) 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. 311(5)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5e970e8373e269d4dc8df57ecf441753]: Words in s. 150A(8C) inserted (6.4.2007) 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. 311(6)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/6) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6a46e7e962ceec67065565852b4eebfe]: Words in s. 150A(8D) inserted (6.4.2007) 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. 311(7)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/7/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-a6fc77e280b040f4e9cb5b5758afbc61]: S. 150A(8D)(b) substituted (6.4.2007) 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. 311(7)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/7/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6cf443f6b7246d431a9001d5abde7e6f]: Words in s. 150A(10A) substituted (6.4.2007) 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. 311(8)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/8) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-acaab85a1c8ff57ded79d79d15f0d7c0]: Words in s. 150A(11) inserted (6.4.2007) 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. 311(9)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/9/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f6ccb4c7fff5fd036369e80b40e7ba1a]: Words in s. 150A(11) inserted (6.4.2007) 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. 311(9)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/9/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ac9654d81aec8f26019de9817d42ce9b]: S. 150A(13) inserted (6.4.2007) 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. 311(10)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/10) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4d1f498212a9160cc323cfe98737c2a0]: Words in s. 150B(1)(a) inserted (6.4.2007) 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. 312(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/312/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-bb82e8215d77752bb6693bda5039633d]: Words in s. 150B(1)(b) substituted (6.4.2007) 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. 312(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/312/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e15354f3e88fb8bb4b043480a69dc100]: Words in s. 150B(6) substituted (6.4.2007) 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. 312(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/312/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-767674dfac08803da6777539b8ce2f3b]: Words in s. 151A(7) substituted (6.4.2007) 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. 314](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/314) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b61a15f03b2948479d2f929f2ed2d289]: Words in s. 151B(3)(a) substituted (6.4.2007) 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. 315(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1d96d4db8f2a958715cf4c183dc6bfc7]: Words in s. 151B(3)(b) substituted (6.4.2007) 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. 315(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-133a00e2031eca3661c140d5835d619e]: Words in s. 151B(3)(c) substituted (6.4.2007) 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. 315(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-16e6ec17d74ca76165dd32747adb15ea]: Words in s. 151B(6)(b) substituted (6.4.2007) 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. 315(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d7f9e507cf3d7a2871f723052a62aa40]: Words in s. 151B(8)(b) substituted (6.4.2007) 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. 315(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-31b457f28cd8a22dd21aee73ffb5e881]: S. 151BA inserted (6.4.2007) 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. 316](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/316) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1a17e2d036b29784c0f98e80858f9d1a]: S. 151BB inserted (6.4.2007) 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. 317](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/317) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-83d82670d235ea9756a21bfe7c418b46]: S. 151BC inserted (6.4.2007) 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. 318](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/318) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-819508d28017bc191b8a3cb211a85761]: S. 161(5) inserted (6.4.2007) 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. 321](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/321) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-05cce393ea67995d465839c8ec9cc9af]: Word in s. 169(3)(a) substituted (with effect in accordance with Sch. 12 para. 37(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 37(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/37/1/a), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-623afaf2abc072dba14221df7288f47f]: Words in s. 169(3)(a) repealed (with effect in accordance with Sch. 12 para. 37(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 37(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/37/1/b), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-6513f4f1e9a7c0793d33a00c0e5015c4]: Word in s. 169(3)(b)(ii) substituted (with effect in accordance with Sch. 12 para. 37(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 37(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/37/2), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-d884705020cf5539e855a11078cce62c]: Words in s. 169D(1) substituted (6.4.2007) 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. 322](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/322) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-16ad4e7043dced91aa97c5351046b99d]: Words in s. 226B(1) substituted (6.4.2007) 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. 323](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/323) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-eda106cfbaf131e685a965189214f4b1]: Words in s. 231(1)(d) inserted (6.4.2007) 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. 324](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/324) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-46336397a3e032a78535bdd42aceecec]: Words in s. 231(3)(c) inserted (6.4.2007) 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. 324](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/324) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-93b654b159c520bfe583fd0b53d0b383]: Words in s. 256(1) substituted (6.4.2007) 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. 326(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/326/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3fd4ed44916522342b804734e2810663]: S. 256(3)-(5) inserted (6.4.2007) 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. 326(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/326/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-83987a394fdba41108192544e6dd1d80]: Ss. 256A, 256B inserted (6.4.2007) 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. 327](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/327) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-14d2a22d943bd767d54081c24937144e]: S. 257(2A)-(2C) inserted (6.4.2007) 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. 328](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/328) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-114e475e441da9bc64e129ef09833188]: Ss. 261B-261E and cross-heading inserted (6.4.2007) 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. 329](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/329) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e08efa395b8032427391fc686fe39626]: S. 261F and cross-heading inserted (6.4.2007) 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. 330](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/330) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ea13fa4b28101ba6de86bde1abe3c30c]: S. 261G inserted (6.4.2007) 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. 331](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/331) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6bf2a96347587aed6ccdfa9f9dc1ea7b]: S. 261H inserted (6.4.2007) 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. 332](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/332) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1e80133321e63f0d924dcfcc41ca0fdc]: Words in s. 263ZA(1)(a) substituted (6.4.2007) 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. 333(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-76e74741202de84ad7ed7499146d212c]: Words in s. 263ZA(1)(a) substituted (6.4.2007) 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. 333(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d5e27951cd5cc84901ec479e6dbbd393]: Words in s. 263ZA(1)(b) substituted (6.4.2007) 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. 333(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c78e7cc73aac4df6baa0b64ec26c5879]: Words in s. 263ZA(2)(b) substituted (6.4.2007) 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. 333(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-fd1999a7bc1582aff628fea9dd635a61]: S. 263ZA(2A) inserted (6.4.2007) 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. 333(5)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8ca693a40feb1c45b41972fe7e0ce4c3]: Words in s. 263ZA(5)(d) substituted (6.4.2007) 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. 333(6)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/6/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-69c0308bab58578f117760efcfb70e5e]: Words in s. 263ZA(5)(e) substituted (6.4.2007) 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. 333(6)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/6/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f679fbfb8d7cf4b5524bcd16c40a125c]: Words in s. 263A(5) inserted (6.4.2007) 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. 334(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/334/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e94082695a2eea00ac10b2fdcc57bb8c]: Words in s. 263D(2)(b) substituted (6.4.2007) 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. 335(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-407d2da05d23a791622eda9fc30c52f6]: Words in s. 263D(2)(d) substituted (6.4.2007) 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. 335(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8f3ac2d6d168521341108ab50575078e]: Words in s. 263D(3)(b) substituted (6.4.2007) 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. 335(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b26255af64b6bdb8299414cf5beaf948]: Words in s. 263D(3)(d) substituted (6.4.2007) 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. 335(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0c70e010ebcd80e0a40c68091d3a0f17]: Words in s. 263D(4)(a) substituted (6.4.2007) 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. 335(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5cd725aa9643f44c04a40e4e3fa21803]: Words in s. 263D(4)(b) substituted (6.4.2007) 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. 335(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5ad965c16f9528484711c35ec9e154c2]: Words in s. 263D(4)(d) substituted (6.4.2007) 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. 335(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-55c08c2efb243e47e336595ef70b8d69]: Words in s. 263D(9) substituted (6.4.2007) 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. 335(6)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/6/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e61fbb6ca1131127c2407aee5e7c8f60]: Words in s. 263D(9)(a) substituted (6.4.2007) 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. 335(6)(b)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/6/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4245b20f033cca9d55d40eaee8a3c734]: Words in s. 263D(9)(a) substituted (6.4.2007) 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. 335(6)(b)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/6/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1134daec599cc34aca15cf062408f8c6]: Words in s. 263D(9)(b) substituted (6.4.2007) 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. 335(6)(c)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/6/c/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-da0c949fc171be4d9fd8bbac16cd02f0]: Words in s. 263D(9)(b) substituted (6.4.2007) 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. 335(6)(c)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/6/c/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8966ff7c4b65f48d887b77de0ab52dbf]: Words in s. 263D(10) substituted (6.4.2007) 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. 335(7)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/7) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-328cefe10871da81eebcc322cca5db80]: Words in s. 263D(12) substituted (6.4.2007) 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. 335(8)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/8/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8a06dbfa27d1e1bcc502f658f5929ca9]: Words in s. 263D(12) substituted (6.4.2007) 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. 335(8)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/8/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-602e0f9f5b76b91aa6fad891be116ca7]: S. 263F inserted (6.4.2007) 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. 336](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/336) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4d440a5f7c8041ab46f43f6007c83ee5]: S. 263G inserted (6.4.2007) 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. 337](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/337) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5dd1e61ddefa34e491246610dcbedb0e]: S. 263H inserted (6.4.2007) 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. 338](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/338) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-66b6d21cc392cb56b89493c43e80e82c]: S. 263I inserted (6.4.2007) 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. 339](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/339) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6270021c8d4b848b8a7df959217ab404]: Words in s. 271(3) substituted (6.4.2007) 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. 340(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/340/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-bae19b2ec1c7a5199062018ef42832f6]: S. 271(7A)-(7C) inserted (6.4.2007) 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. 340(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/340/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ffcb03320186c004ac6c4abfcb74fb22]: S. 285A inserted (6.4.2007) 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. 341](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/341) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-31af7d60581bcaf5b6348fbad44c2acf]: Words in s. 288(1) inserted (6.4.2007) 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. 342(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2920215dfb2fc2f8a0164eb5a6da7f6f]: Words in s. 288(1) inserted (6.4.2007) 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. 342(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-94f77f734c40903a37e1a79da7944d9c]: Words in s. 288(1) substituted (6.4.2007) 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. 342(2)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-de6036034dcbf872ce293e4169f9773a]: Words in s. 288(1) inserted (6.4.2007) 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. 342(2)(d)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-eeac1af44c04c74891786b27dcc825ab]: Words in s. 288(1) substituted (6.4.2007) 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. 342(2)(e)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/e) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-24d4e9f2199e5f0dfc9ea036edb9d352]: Words in s. 288(1) substituted (6.4.2007) 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. 342(2)(f)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/f) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e2966f50165255cba98a4849e46cf376]: Words in s. 288(1) substituted (6.4.2007) 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. 342(2)(g)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/g) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7d30f08fcaf0cb8850ba5fc9426082e5]: Words in s. 288(1) substituted (6.4.2007) 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. 342(2)(h)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/h) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-42407f2420a37363b5d5308c3bb54d34]: Words in s. 288(3) substituted (6.4.2007) 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. 342(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4c7fb45e447d8f9e0b8b3e7dd9893a57]: Words in s. 288(2) substituted (6.4.2007) 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. 342(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e077bceb98fef254dc7537f2bfdc4beb]: Words in Sch. 1 para. 2(7)(a) repealed (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 38](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/38), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-bc1c8c1b663b7c1cf4334a895f5be87c]: Words in Sch. 4A para. 5(1) substituted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 39](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/39), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-420d5ababd9a42ac37cbf8661aeba06d]: Words in Sch. 4A para. 14 substituted (6.4.2007) 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. 344](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/344) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2736ddfc9af0e59f5744002092f466ba]: Words in Sch. 4C para. 4(1) substituted (with effect in accordance with Sch. 12 para. 36(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 36(1)(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/36), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-038e221983afbf40eb3269b3be05699e]: Words in Sch. 4C para. 5(1) substituted (with effect in accordance with Sch. 12 para. 35(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(a)(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-83a6e7df241544bb62856a13988bc9a1]: Words in Sch. 4C para. 5(1) substituted (with effect in accordance with Sch. 12 para. 35(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(b)(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-b7f7a45a0c9d1b33d332bb5724820d79]: Words in Sch. 5B para. 1(2)(e) inserted (6.4.2007) 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. 345(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2e3ac68aa863cdcbc318a0d1ed80112b]: Words in Sch. 5B para. 1A(5)(a) substituted (6.4.2007) 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. 345(3)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-01e8f7906ce02e4ff5b36f53f98eac71]: Words in Sch. 5B para. 1A(7) inserted (6.4.2007) 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. 345(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-a3bd7333096ed03905e9366edffa1ead]: Words in Sch. 5B para. 4(4) inserted (6.4.2007) 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. 345(4)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/4/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-901358e01860acb392f20baeeba123f1]: Words in Sch. 5B para. 4(4A) inserted (6.4.2007) 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. 345(4)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/4/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ff11f373cc2c396d5b23bb8d90ae2d70]: Words in Sch. 5B para. 4(4A)(b) substituted (6.4.2007) 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. 345(4)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/4/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-9204b1211ebcf0d8b15b5c5dcbaf26a1]: Words in Sch. 5B para. 4(4C) inserted (6.4.2007) 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. 345(4)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/4/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1d9e64325af643909b501230ac2469ef]: Words in Sch. 5B para. 6(1) inserted (6.4.2007) 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. 345(5)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/5/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-28a28aa1623ed5a867018c686d8ceda6]: Words in Sch. 5B para. 6(1) substituted (6.4.2007) 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. 345(5)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/5/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d7d9c1e94ce232e783c0bce2451ae15e]: Words in Sch. 5B para. 6(2) substituted (6.4.2007) 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. 345(5)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/5/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-377b778d982cec23be97f00ec1484623]: Sch. 5B para. 6(3) inserted (6.4.2007) 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. 345(5)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/5/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-400bc691b1198de2f81a358d5a6f2406]: Words in Sch. 5B para. 7(1)(a) inserted (6.4.2007) 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. 345(6)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/6/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-45af63bf13606e77d6bac08ef75c9d66]: Words in Sch. 5B para. 7(1)(b) inserted (6.4.2007) 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. 345(6)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/6/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-bd9de31b6a759b43f3cb0ebd86c3d0af]: Words in Sch. 5B para. 8(1)(e)(ii) substituted (6.4.2007) 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. 345(7)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/7/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ee7d5256cdfa83cb9df66fbad97461aa]: Words in Sch. 5B para. 8(5)(a) inserted (6.4.2007) 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. 345(7)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/7/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8eed742243f940e145bc4b3a2315cb76]: Words in Sch. 5B para. 8(7) inserted (6.4.2007) 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. 345(7)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/7/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-610f1b0727b60e73dd7e6815cfdb89ff]: Words in Sch. 5B para. 9(4)(b) substituted (6.4.2007) 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. 345(8)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/8/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-22a7256b39ac3ebd13e39119f033da31]: Word in Sch. 5B para. 11(5) inserted (6.4.2007) 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. 345(9)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/9/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-bb221b5997ec38515837ea8e54bfa834]: Sch. 5B para. 11(5)(b) and preceding word inserted (6.4.2007) 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. 345(9)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/9/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-da97109a38a1175ee21fe07b2aaceac5]: Words in Sch. 5B para. 13(5) inserted (6.4.2007) 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. 345(10)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/10) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-15d98d2bbd71fdaeb158f328f146d8f7]: Words in Sch. 5B para. 13C(3) substituted (6.4.2007) 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. 345(11)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/11/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-aac5b866fbf6b02b00e388f63a2c4119]: Sch. 5B para. 13C(4) substituted (6.4.2007) 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. 345(11)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/11/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-574dd4d9e59fab03be8776abfe72cfe5]: Words in Sch. 5B para. 14(3)(b) inserted (6.4.2007) 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. 345(12)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/12/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8de562546b2893fa3f91f032917fb6f0]: Words in Sch. 5B para. 14(3)(b) substituted (6.4.2007) 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. 345(12)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/12/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8fb9c7d11b1fa71472d01d34ba761784]: Words in Sch. 5B para. 14(3) inserted (6.4.2007) 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. 345(12)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/12/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4e75cf0319726d7466780595d8b02aff]: Words in Sch. 5B para. 16(4) inserted (6.4.2007) 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. 345(13)(a)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f6d8f1eb10890f01e6cebde2c84fcb99]: Words in Sch. 5B para. 16(4) inserted (6.4.2007) 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. 345(13)(a)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f6f832ca411e0dcb6b723a7248640867]: Words in Sch. 5B para. 16(6) inserted (6.4.2007) 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. 345(13)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-370dfbf9ce61ee747ec29423b4ae5af6]: Words in Sch. 5B para. 16(7)(a) inserted (6.4.2007) 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. 345(13)(d)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/d/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c8d52de39d4c9fd9f8e8a29500d52c5d]: Words in Sch. 5B para. 16(7)(aa) inserted (6.4.2007) 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. 345(13)(d)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/d/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-faaf8a880ec92bf0b7c0573e04f1609c]: Words in Sch. 5B para. 16(7)(c) inserted (6.4.2007) 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. 345(13)(d)(iii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/d/iii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ec904ac70e8639f9e618d8ac346d2923]: Words in Sch. 5B para. 16(7A) inserted (6.4.2007) 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. 345(13)(e)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/e/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-745c45a6ad08d4afe3beb74e4e4471bb]: Words in Sch. 5B para. 16(7A) substituted (6.4.2007) 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. 345(13)(e)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/e/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c3c181276bc2dfdad4625665652e45a2]: Words in Sch. 5B para. 19(1) substituted (6.4.2007) 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. 345(14)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-155b1112d1e7dc0f7b19e4fc41a3f87b]: Words in Sch. 5B para. 19(1) substituted (6.4.2007) 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. 345(14)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-dc717a520bbaf59b6474144edd513a8f]: Words in Sch. 5B para. 19(1) inserted (6.4.2007) 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. 345(14)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8c350b188b7268584c60307575c9a34d]: Words in Sch. 5B para. 19(1) substituted (6.4.2007) 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. 345(14)(d)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-00d3109e72a27dbe054e847b61192f90]: Words in Sch. 5B para. 19(1) inserted (6.4.2007) 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. 345(14)(e)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/e) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4429b1a0ff65ae1a86819f21fff980b5]: Words in Sch. 5B para. 19(1) inserted (6.4.2007) 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. 345(14)(f)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/f) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ce273f28f5eb006b09d9f55a05073ffe]: Word in Sch. 5B para. 19(3) repealed (6.4.2007) 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. 345(15)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/15), [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-c338e2cd34ccf982613ca324c5e9f1b0]: Sch. 5B para. 19(3)(d) and preceding word inserted (6.4.2007) 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. 345(15)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/15) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6c5849bbb31231d432ef4136793e6ad6]: Words in Sch. 7C para. 2(6) substituted (6.4.2007) 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. 348(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/348/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2dd24a7e739935c6b872b655a5fe02ab]: Words in Sch. 7C para. 7(1)(d) inserted (6.4.2007) 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. 348(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/348/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c85411593d50c378e8f56dab0db1a990]: Words in Sch. 7C para. 7(3)(c) inserted (6.4.2007) 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. 348(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/348/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-33ec912cdab4c2af3e73a3c81beafddd]: Words in Sch. 8 para. 5(6) substituted (6.4.2007) 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. 349](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/349) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3799922156a44f0575d5f8beb95ccc7a]: Sch. 10 para. 14(35)-(38) repealed (6.4.2007) 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-a9727cc1f7b57460a26acb8c7076108b]: Sch. 10 para. 14(50) repealed (6.4.2007) 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-fd0d9ec334cb0118df472a0d281d5160]: S. 170 applied (with modifications) (E.W.S.) (1.5.2007) by [The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 (S.I. 2007/785)](https://www.legislation.gov.uk/uksi/2007/785), [regs. 1](https://www.legislation.gov.uk/uksi/2007/785/regulation/1), [6(4)](https://www.legislation.gov.uk/uksi/2007/785/regulation/6/4)
[^key-fd7a1c96b7dce0f115fd66ef49f4f0b9]: Words in s. 8(2) substituted (with effect in accordance with s. 27(6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 27(2)(a)](https://www.legislation.gov.uk/ukpga/2007/11/section/27/2/a)
[^key-2fcaf172b72358b8a07270daea70322d]: S. 8(2A)-(2C) repealed (with effect in accordance with s. 27(6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 27(2)(b)](https://www.legislation.gov.uk/ukpga/2007/11/section/27/2/b), [Sch. 27 Pt. 2(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/2)
[^key-056ede730c89d72f9f1f9f68d02e0f2e]: S. 16A inserted (with effect in accordance with s. 27(6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 27(3)](https://www.legislation.gov.uk/ukpga/2007/11/section/27/3)
[^key-9077b0e00108e6e57833db36186043d8]: Words in s. 130(1)(a) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(2)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/2/a)
[^key-4c51abdf3fad831514517509db0d8dca]: Words in s. 130(1)(a) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/2/b), [Sch. 27 Pt. 6(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/5)
[^key-a8adcd27a61ff9123237f728970a1544]: Words in s. 144(8)(a) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/3)
[^key-4fdd970eac2d5a902013ddd4a98a7302]: Words in s. 146(4)(b) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/4), [Sch. 27 Pt. 6(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/5)
[^key-8289bc7b94570c84db95f56eca978051]: S. 171(2)(db) and preceding word inserted (with effect in accordance with Sch. 5 para. 10(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 10(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/10/1)
[^key-cd9c35bc069ea8f359772829e82c030b]: Words in s. 184A(2) repealed (with effect in accordance with s. 32(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/2), [Sch. 27 Pt. 2(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/4)
[^key-c796a0782cc6beb8974156f844872543]: Words in s. 184B(2) repealed (with effect in accordance with s. 32(8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(3)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/3), [Sch. 27 Pt. 2(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/4)
[^key-71d9f9fae6e02288a94aae505a0b5f1a]: Words in s. 204(10) substituted (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 61(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/61/a) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-96a4f3a3e440b0f5942996bcf2db534d]: Word in s. 204(10) repealed (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 61(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/61/b), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-6a0f84f86c6792d337fb9b0ca6fcd6dc]: S. 210B(6)(b) and preceding word repealed (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 62(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/62/a), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-efe0388fed3bd4a810111e2730e2c7fe]: Word in s. 210B(8) substituted (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 62(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/62/b) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-3b66fd9ea588d2ba1e339085854b4de0]: Words in s. 210B(6)(a) substituted (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 5(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/5/2)
[^key-40d43f614e0c72e02163c72417498c23]: Words in s. 210B(8) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 9(2)(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/9/2/c), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-14c244baa2930c0f6fec076416f6607c]: S. 211(2)(3) substituted for s. 211(2)(2A) (with effect in accordance with Sch. 9 para. 17(1) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 9 para. 14(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/14/2)
[^key-8f3a318a03c7c185d5e003736f8ecc93]: S. 211(2A) inserted (with effect in accordance with Sch. 10 para. 17(2)(3) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 2(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/2/4)
[^key-626529d7305a61c71fef6d5a138b46e9]: Words in s. 212(2) substituted (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 63](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/63) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-a3f63e26ffd7fc18cf9f5afae46ca1df]: S. 212(7A) repealed (with effect in accordance with s. 39(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 8 para. 18](https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/paragraph/18), [Sch. 27 Pt. 2(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/8) (with [Sch. 8 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/part/2))
[^key-5216b99db2c51ed3df27835fddbeb364]: S. 212(2A) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/5/3/a), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-1fba020a42808bc15cd830cb38265b2f]: Words in s. 213(1A) repealed (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 64](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/64), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-0efe07a6684bc7806a4c5b734b6307c6]: S. 214 repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 5(3)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/5/3/b), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-b86463c80d41b5cb842367046c8664c0]: S. 214A repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 5(3)(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/5/3/c), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-be7475d063eaec1978b90e3eb609bdbd]: S. 214BA repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 14(5)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/14/5/a), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-fb5926d2994fa16d11f24680e5cb3c6e]: Words in s. 263E(2) substituted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 8(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/8/2)
[^key-c1c8dbc7dc10eeb4e680a118b8e9e806]: Words in s. 263E(3)(a) substituted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 8(3)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/8/3/a)
[^key-849cab974f4c7478c150068d352d5a4a]: Words in s. 263E(3)(b) substituted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 8(3)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/8/3/b)
[^key-4fc6010884142830009761a8fd679a4b]: S. 263E(4A) inserted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 8(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/8/4)
[^key-3349df9fe0c4c8c5cce1aa3d7344d8e8]: Words in s. 263E(5) substituted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 8(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/8/5)
[^key-803b90ffdbb3d0472acd38765934d7d0]: S. 272(3)(4) substituted (with effect in accordance with Sch. 26 para. 4(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 4(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/4); S.I. 2015/635, art. 2
[^key-c65a6a505bc11467f15d7980b931299c]: Word in s. 273(2) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/5)
[^key-b77fdf7ea13b58fb6c67dd7a1f8e8371]: S. 285 repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/6), [Sch. 27 Pt. 6(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/5)
[^key-f10b81042a786ba7d08406c49fa6a0eb]: Word in s. 288(1) inserted (with effect in accordance with s. 27(6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 27(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/27/4)
[^key-e1b9b7d5f607fec776743ca3386d8771]: S. 288(5A)(5B) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/3)
[^key-4ba169046c13af129b109c239aac7cd9]: Sch. 5B para. 1(2)(da) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 16 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/16/paragraph/7/2/a)
[^key-743ce9d3a87a87dcf92d497fe9f38ade]: Sch. 5B para. 1(6)(7) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 16 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/16/paragraph/7/2/b)
[^key-de1e628036849cb1a858cf1e19303904]: Words in Sch. 5B para. 1A(1) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 16 para. 7(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/16/paragraph/7/3)
[^key-7b0ae9812aeb2ec22ddc509e03b132fb]: Sch. 7AC para. 17(4A) inserted (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 2(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/2/5)
[^key-3491cf7c6bb93f5fe1e07aef3b3bf800]: Sch. 7AC para. 17(5) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 14(5)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/14/5/b), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-628f38f6a8c02c7299c75fc545f58e6a]: Sch. 10 para. 14(22)(b) repealed (19.7.2007) 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-6395858e695ad5df63420f0fac90461a]: Sch. 10 para. 14(25) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(9)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/9)
[^key-217cfcb0fbe2d0673038dac7cd091040]: S. 210C inserted (with effect in accordance with Sch. 10 para. 17(4) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/3)
[^key-7797bfcf38e1482d76ce6121f0ee3394]: S. 263AZA inserted (with effect in accordance with s. 21(4) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 21(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/21/2)
[^key-b2e6dcb2d17d2a4908734124cbe31b1e]: S. 210A modified by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014)](https://www.legislation.gov.uk/uksi/2005/2014), [reg. 34A](https://www.legislation.gov.uk/ukpga/2000/17/regulation/34A) (as inserted by [S.I. 2007/2134](https://www.legislation.gov.uk/uksi/2007/2134), [regs. 1(1)(2)](https://www.legislation.gov.uk/uksi/2007/2134/regulation/1/1/2), [27](https://www.legislation.gov.uk/uksi/2007/2134/regulation/27))
[^key-cd4dcd1c6f2b5273fa053d530c20eff4]: S. 212 modified (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by [The Insurance Companies (Tax Exempt Business) Regulations 2007 (S.I. 2007/2145)](https://www.legislation.gov.uk/uksi/2007/2145), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2007/2145/regulation/1/1), [13](https://www.legislation.gov.uk/uksi/2007/2145/regulation/13)
[^key-3e64a4f857ed14ad26a4b8a2ac88ef63]: S. 212 modified (with effect in accordance with reg. 1(2) of the amending S.I.) 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(1), 37 (as amended by [S.I. 2007/2134](https://www.legislation.gov.uk/uksi/2007/2134), regs. 1(1)(2), 28)
[^key-076babb0e7754d0e4b36fb4d5b3fa76e]: S. 263A applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Sale and Repurchase of Securities (Modification of Enactments) Regulations 2007 (S.I. 2007/2486)](https://www.legislation.gov.uk/uksi/2007/2486), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2007/2486/regulation/1/1), [2(2)](https://www.legislation.gov.uk/uksi/2007/2486/regulation/2/2), [4](https://www.legislation.gov.uk/uksi/2007/2486/regulation/4)
[^key-56794ad11a72a04e1ff258010c1bc24e]: Words in s. 263A(1) substituted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 12(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/12/2); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-b6fc99cc4c76957bda74488f6e091d9f]: S. 263A(1A)(1B) inserted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 12(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/12/3); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-aead818fe576351dae83e7bdcc6409f5]: S. 263A(2) repealed (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 12(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/12/4), [Sch. 27 Pt. 2(14)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/14); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-ee90a843227aca9ad665d495a373a211]: S. 263A(5)(6) substituted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 12(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/12/5); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-888ae586dc33d39f33cac340b744f53d]: S. 263A heading substituted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 12(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/12/6); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-af5dcbd007c751d627722d9a06090b6e]: Sch. 7AC para. 12 substituted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 13](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/13); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-c5eef811781ebaaf7b58b889a0221762]: S. 24 excluded by Finance Act 1996 (c. 8), Sch. 9 para. 12D(5) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 16](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/16) (with S.I. 2008/1579, reg. 4(1)))
[^key-a79432940c5ea4ceb97b0c65ad40b1ef]: S. 122 excluded by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), Sch. 9 para. 12D(5) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [S.I. 2007/3186](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para 16](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/16) (with S.I. 2008/1579, reg. 4(1)))
[^key-d66b3e0759afc59d6b16b2f027e05d12]: S. 138(2)-(5) applied by Finance Act 1996 (c. 8), Sch. 9 para. 12F(3) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 16](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/16) (with S.I. 2008/1579, reg. 4(1)))
[^key-7039ca5a0af04bd43d7ff65b8ea05654]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 30D(5) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 19](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/19) (with S.I. 2008/1579, reg. 4(1)))
[^key-73fd5cee2ed53564a2bfc3e2997091da]: S. 122 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 30D(5) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 19](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/19) (with S.I. 2008/1579, reg. 4(1)))
[^key-b3c95df834e9e61ae9e8748b47f056d1]: S. 138(2)-(5) applied by Finance Act 2002 (c. 23), Sch. 26 para. 30F(3) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 19](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/19) (with S.I. 2008/1579, reg. 4(1)))
[^key-9ffd178aa878f0ca954c883a60060552]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 85(1D) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 21(2)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/21/2) (with S.I. 2008/1579, reg. 4(1)))
[^key-f241f3415fd984f032d31d5c6b286c02]: S. 24 excluded by Finance Act 1996 (c. 8), Sch. 9 para. 12B(5) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 8](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/8) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-e1911f910e3dc1230e67190b50e5d09a]: S. 122 excluded by Finance Act 1996 (c. 8), Sch. 9 para. 12B(5) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 8](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/8) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-30fbee062500225890bcdda9314a473a]: S. 138(2)-(5) applied by Finance Act 1996 (c. 8), Sch. 9 para. 12B(8) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 8](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/8) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-b1784ace7689fa8328386ab614e1cc7e]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 30B(5) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 10](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/10) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-90067f644c649d66b480561076a20f85]: S. 122 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 30B(5) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 10](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/10) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-cc41e47302232e0e735b34e3a5fd73df]: S. 138(2)-(5) applied by Finance Act 2002 (c. 23), Sch. 26 para. 30B(8) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 10](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/10) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-fff044c9ce9461ce44e9beefeb6dad83]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 29 para. 85A(6) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 11](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/11) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-201840b197436af671cd0bcffb0d474a]: S. 122 excluded by Finance Act 2002 (c. 23), Sch. 29 para. 85A(6) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 11](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/11) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-6d70671369a8ba260d1a754bb95c586a]: S. 116(8A)(8B) ceased to have effect by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), Sch. 1 para. 10, but that ceasing to have effect deemed never to have had effect by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), regs. 1(2), 5
[^key-afa69daf33c77f264612116a58aef6a3]: Ss. 140E-140G and cross-heading substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 2](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/2)
[^key-0f4da9a080f321c47bb5e886ddccd369]: Words in s. 24(1) substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 3](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/3) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-cba6ca5abfb9e328ceb4d38ba386fe9b]: S. 122(1A) inserted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/4) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-60dac21b3fa6e11a77096f37a0ccea46]: S. 140(6AA) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 7](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/7) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 4(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/4/1))
[^key-180234dd7ab85d6d9373182a2553ce9b]: S. 140(6B)(6C) substituted for s. 140(6B) (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 5](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/5) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-6e97322b12136a80576b255486f1dd53]: Words in s. 140A(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(2)(a)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/2/a) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-620922443405fdfc04fd77d46ee42c60]: Words in s. 140A(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(2)(b)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/2/b) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-6fbc74e91b8ffb582775165e2b4d3b61]: Word in s. 140A(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(2)(c)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/2/c) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-80baf780e084e7d62b613033f9b1cd85]: Word in s. 140A(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(2)(d)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/2/d) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-5d65c17f8a4edb9b03d0c96e5068b869]: S. 140A(1A)-(1D) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/3) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-8cc2fa047f601c5b4e99f9e7e5ed0e2b]: Words in s. 140A(4)(a) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(4)(a)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/4/a) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-77abf447b756c049f99a2fc8b9b889ec]: Words in s. 140A(2)-(4) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(4)(b)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/4/b) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-ab5c55788eb90902d6dbe7c02cda1267]: Words in s. 140A(4)(a) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(5)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/5) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-253550307a45f3d913f4f317c5e176b0]: S. 140A(5) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(6)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-ae53eb3c98131ab502245576cb6293b7]: S. 140A(6) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(6)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-92febe9c06a7ac3485b1669b9863e934]: S. 140A(7) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(6)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-75b0b074dd5ecde46a859a13fd356aab]: S. 140A heading substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(7)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/7) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-91c30ce17e941c225267378b9f93df7f]: Words in s. 140B(2) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 3(a)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/3/a) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-42caa3695598091039bbe06727a2f739]: Words in s. 140B(2) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 3(b)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/3/b) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-74a0f73a956de1b3f6ec10f2729b5d98]: Word in s. 140B(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 3(c)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/3/c) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-ca123517a7e61533ae247b13dc9c6801]: Words in s. 140C(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(2)(a)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/2/a) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-8a4f98d3534c2cdcf74ed2c5229318a3]: Words in s. 140C(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(2)(b)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/2/b) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-c0feeac2686c7621c997db6132cb79d1]: Word in s. 140C(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(2)(c)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/2/c) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-c810a68f949ff73ea3105498b606fb8e]: Word in s. 140C(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(2)(d)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/2/d) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-93380861d528f345067e1b3d211d4e99]: S. 140C(1A)-(1C) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(3)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/3) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-2b0b2f8dae796525c4582d5f00839d8f]: Words in s. 140C(3) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(4)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/4) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-ca0662ad0e87fa714f7d85ab474ba7c8]: Words in s. 140C(8) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(4)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/4) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-602662127973a4b508b2b0861adeb85a]: S. 140C(6) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(5)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/5) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-caca8b1c207e1b15dc3085dd84841987]: S. 140C(7) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(5)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/5) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-365ed0ef35805ebcc93bea90e4e6a496]: S. 140C(9) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(5)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/5) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-bf0c8182a2a3b8a84c39cbe38531a4cb]: S. 140C heading substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(6)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-c991879ddb7554e6a87b2d1f20586c4c]: Words in s. 140D(2) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 5(a)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/5/a) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-18d2250f085026986be272d07bffe088]: Word in s. 140D(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/5/b) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-1b682de7630c13cb63bca03a9040b444]: S. 140DA inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 6](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-c3931a3fbf29b771177918e042ddf65c]: Ss. 140H-140L and cross-heading inserted (with effect in accordance with reg. 3(3) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 3 para. 1](https://www.legislation.gov.uk/uksi/2007/3186/schedule/3/paragraph/1) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 4(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/4/2))
[^key-1d5db424b821fe328c993ec7280d0bbb]: S. 154(2A)-(2C) substituted for s. 154(2A)(2B) (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 6](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-965e84be1f1872420ca198b3334370db]: S. 154(2D) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/8) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 4(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/4/1))
[^key-22ad1d082586003311cdec9946eee8a6]: S. 179(1AA) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 9](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/9) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 4(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/4/1) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-b433fec9eba858cd37e7295b95c6e983]: S. 179(1B)-(1D) substituted for s. 179(1B)(1C) (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 7](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/7) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-d49f73f413ed9c7e6c0ae6facea03483]: Act modified (21.12.2007) by [Consumers, Estate Agents and Redress Act 2007 (c. 17)](https://www.legislation.gov.uk/ukpga/2007/17), [s. 66(2)](https://www.legislation.gov.uk/ukpga/2007/17/section/66/2), [Sch. 4 para. 9](https://www.legislation.gov.uk/ukpga/2007/17/schedule/4/paragraph/9) (with [s. 6(9)](https://www.legislation.gov.uk/ukpga/2007/17/section/6/9)); [S.I. 2007/3546](https://www.legislation.gov.uk/uksi/2007/3546), [art. 3](https://www.legislation.gov.uk/uksi/2007/3546/article/3), [Sch.](https://www.legislation.gov.uk/uksi/2007/3546/schedule)
[^key-cc9c9c4168d08c773e8f04e36612e770]: S. 171 excluded (with effect in accordance with reg. 1(2) of the affecting S.I.) by [The Taxation of Insurance Securitisation Companies Regulations 2007 (S.I. 2007/3402)](https://www.legislation.gov.uk/uksi/2007/3402), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2007/3402/regulation/1/1), [9(2)](https://www.legislation.gov.uk/uksi/2007/3402/regulation/9/2)
[^key-8a94f9be97afa838f3d995a5d7e25b70]: S. 179A excluded (with effect in accordance with reg. 1(2) of the affecting S.I.) by [The Taxation of Insurance Securitisation Companies Regulations 2007 (S.I. 2007/3402)](https://www.legislation.gov.uk/uksi/2007/3402), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2007/3402/regulation/1/1), [9(3)](https://www.legislation.gov.uk/uksi/2007/3402/regulation/9/3)
[^key-7a8d299bd69a46c34a12f57d79c73e48]: S. 211ZA(2A) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [28(2)](https://www.legislation.gov.uk/uksi/2008/381/article/28/2)
[^key-c0f88de45213355acccc9c0d55e4863b]: Word in s. 211ZA(3)(a) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [28(3)](https://www.legislation.gov.uk/uksi/2008/381/article/28/3)
[^key-704f4869a5d10d0c2a081bb377d495b4]: Words in s. 213(5) substituted for the words "assuming that the transferor had continued to carry on the business transferred after the transfer" (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(2)](https://www.legislation.gov.uk/uksi/2008/381/article/29/2)
[^key-ce62aeeec6cec0227b028cdc6d1e550d]: S. 213(5ZA) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(3)](https://www.legislation.gov.uk/uksi/2008/381/article/29/3)
[^key-453708dd55b662492fad9453f213e720]: S. 213(8A)(a) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(4)(a)](https://www.legislation.gov.uk/uksi/2008/381/article/29/4/a)
[^key-8f570571b45cc1744ad6e6af1ff55f6c]: Words in s. 213(8A)(c)(d) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(4)(b)](https://www.legislation.gov.uk/uksi/2008/381/article/29/4/b)
[^key-b7e8571a66bc1f2b18067f4134807df8]: Words in s. 213(8B) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(5)](https://www.legislation.gov.uk/uksi/2008/381/article/29/5)
[^key-26ea46fc9676aec71f222a9e1e1a5f9e]: Words in s. 213(8F)(a) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(6)](https://www.legislation.gov.uk/uksi/2008/381/article/29/6)
[^key-b3f1ea09bb8025fcfb569ec973ba7b72]: Words in s. 213(8H) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(7)](https://www.legislation.gov.uk/uksi/2008/381/article/29/7)
[^key-cfb4eb658a2d382669d1003d7183598e]: S. 213(8HA) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(8)](https://www.legislation.gov.uk/uksi/2008/381/article/29/8)
[^key-49207fe08e5b8a4408ae8ae361896c7f]: S. 213(8J) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(9)](https://www.legislation.gov.uk/uksi/2008/381/article/29/9)
[^key-4e6abf746bc5d534f14168463f7c4f0a]: S. 213(10) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(10)](https://www.legislation.gov.uk/uksi/2008/381/article/29/10)
[^key-fe7dc1150b20310078b4e7112c67a125]: Ss. 104-114 modified (6.4.1999) by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), regs. 1, 34(2) (as amended (6.4.2008) by [S.I. 2008/704](https://www.legislation.gov.uk/uksi/2008/704), [regs. 1](https://www.legislation.gov.uk/uksi/2008/704/regulation/1), [15(2)](https://www.legislation.gov.uk/uksi/2008/704/regulation/15/2))
[^key-4e2a82806e1b181bc81cc4a93bdd6280]: Sch. 5AA para. 5(a)(i) substituted (6.4.2008) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)](https://www.legislation.gov.uk/uksi/2008/954), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/954/article/1/1), [17](https://www.legislation.gov.uk/uksi/2008/954/article/17) (with [art. 4](https://www.legislation.gov.uk/uksi/2008/954/article/4))
[^key-d4da516005cabd70660ed4585d919d4b]: Words in Sch. 5B para. 14(5)(a) substituted (6.4.2008) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)](https://www.legislation.gov.uk/uksi/2008/954), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/954/article/1/1), [18(2)(a)](https://www.legislation.gov.uk/uksi/2008/954/article/18/2/a) (with [art. 4](https://www.legislation.gov.uk/uksi/2008/954/article/4))
[^key-27e277657dba0a1402751edfd8280c77]: Words in Sch. 5B para. 14(5)(b) substituted (6.4.2008) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)](https://www.legislation.gov.uk/uksi/2008/954), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/954/article/1/1), [18(2)(b)](https://www.legislation.gov.uk/uksi/2008/954/article/18/2/b) (with [art. 4](https://www.legislation.gov.uk/uksi/2008/954/article/4))
[^key-8d95e400a51d8afc185af0d7aba01e66]: Sch. 5B para. 14(6) repealed (6.4.2008) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)](https://www.legislation.gov.uk/uksi/2008/954), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/954/article/1/1), [18(3)](https://www.legislation.gov.uk/uksi/2008/954/article/18/3), [Sch.](https://www.legislation.gov.uk/uksi/2008/954/schedule) (with [art. 4](https://www.legislation.gov.uk/uksi/2008/954/article/4))
[^key-9dc3f7925ad824a2cb3b88907521504d]: S. 140A(1C) modified (temp.) (8.7.2008) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [6(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/1), [Sch. 4 para. 2(a)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/4/paragraph/2/a) (with [reg. 6(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/2))
[^key-d10855e704644c10d400e684f6e7c951]: S. 140C(1C) modified (temp.) (8.7.2008) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [6(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/1), [Sch. 4 para. 2(b)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/4/paragraph/2/b) (with [reg. 6(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/2))
[^key-24e54b00d945ea5587244cf92df213d2]: S. 140E(2)(d) modified (temp.) (8.7.2008) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [6(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/1), [Sch. 4 para. 2(c)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/4/paragraph/2/c) (with [reg. 6(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/2))
[^key-db5bc05e20f4708735cbbdbe26523b31]: S. 140F(2)(e) modified (temp.) (8.7.2008) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [6(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/1), [Sch. 4 para. 2(d)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/4/paragraph/2/d) (with [reg. 6(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/2))
[^key-0cb1f37dfd31b9eb36f9b28deffaf15b]: Words in s. 116(8A) inserted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 2](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/2)
[^key-fca226c24fb8dcfeb40c49aef27166a3]: Word in s. 140F(2)(d) omitted (with effect in accordance with reg. 3 of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 3(a)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/3/a)
[^key-91a9b792a6fb8e18756abb3bef589410]: S. 140F(2)(f) and preceding word inserted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 3(b)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/3/b)
[^key-76cf6cd864206a395a9e9a2ee9fbd1c5]: S. 140GA inserted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 4](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/4)
[^key-ac3a16fa88a9813952c0a9968bef4e17]: Words in s. 140I(1)(a) substituted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 5](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/5)
[^key-74e50a668d28f83a221a32da5ec00aad]: Words in s. 140J(1)(a) substituted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 6](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/6)
[^key-7967e8e224dce50fea3be6254981126f]: Words in s. 140L(1) inserted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 7](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/7)
[^key-6f040b2bdbbcba539e5eb40e71724230]: S. 12 applied by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 809F(4)(6)](https://www.legislation.gov.uk/ukpga/2007/3/section/809F/4/6) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 1](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/1))
[^key-867f946a4c07f2f8986f520923bb98e2]: Ss. 87, 87A, 87C-90 applied (with modifications) by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 762(3)](https://www.legislation.gov.uk/ukpga/1988/1/section/762/3) (as substituted (with effect in accordance with Sch. 7 para. 98 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 93(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/93/3))
[^key-499e27210c1eb59de549e95002357ddd]: Ss. 96-98 applied (with modifications) by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), s. 762(3) (as substituted (with effect in accordance with Sch. 7 para. 98 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), Sch. 7 para. 93(3))
[^key-86dae35873daed2da5e53fa1fadaa694]: Sch. 4C applied (with modifications) by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 762(3)](https://www.legislation.gov.uk/ukpga/1988/1/section/762/3) (as substituted (with effect in accordance with [Sch. 7 para. 98](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/98) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 93(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/93/3))
[^key-6a8115e67950f7f9515d9a638916eb4c]: Ss. 87-89 modified (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 125(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/125/2)
[^key-1d9a79f7761623f9fc87a84ecc3ff785]: Sch. 4C para. 8A applied (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 126(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/126/4)
[^key-e2a08164eb5f6b41c2deab13430f0a7c]: Sch. 4C modified (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 paras. 152-155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/152)
[^key-2dcc6fc7ec24769919ca97277b57823e]: S. 2(4)(5) substituted for s. 2(4)-(6) (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 24(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/24/2)
[^key-bcde2ebeffaf1654f599badac37ce6f0]: S. 2(7)(b)(ii) and preceding word omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 24(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/24/3/a)
[^key-c7d2b7dc6fb2a428829f7a0dff219333]: Words in s. 2(7)(c) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 24(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/24/3/b)
[^key-9b84ac4ee52f083d51ac8833bcd9357b]: Words in s. 2(7) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 24(3)(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/24/3/c)
[^key-dca92d72c4cfff4270df545fd68deacd]: S. 2(8) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 24(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/24/4)
[^key-1d7a0b6cb392f95f06af4df1f45707b2]: Words in s. 2(7)(a) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 2](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/2)
[^key-8134211a9b04cd9b4491f3e21274eded]: S. 2A omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 25](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/25)
[^key-78953e17937ef9e1ffa063f4f277c035]: S. 3(1A) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 56(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/56/2)
[^key-7e347768960192a3217dde79335ae01b]: S. 3(5C)(aa) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 56(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/56/3/a)
[^key-e32c9a0eae7ea9a49a82680400d91c89]: Words in s. 3(5C)(b) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 56(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/56/3/b)
[^key-f97632082c401cf431cc92d20dfee37c]: Word in s. 3(5) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 26(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/26/2)
[^key-f441b94f1b23b8c65a3efc779b2f48c9]: Words in s. 3(5C)(c) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 26(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/26/3/a)
[^key-d27060d276a4c9a743ad0f642e222403]: Words in s. 3(5C)(c) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 26(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/26/3/b)
[^key-3cde6ce754019cbf5a8dcd166bf378c8]: S. 3A(5A) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 57](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/57)
[^key-186a3137f986751d5c848b0d6e04fbd1]: S. 3A(2)(a) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 27(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/27/a)
[^key-cb3db0e313c9cadeb76e839c7b56b72f]: Words in s. 3A(2)(b) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 27(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/27/b)
[^key-535824dad4b93f920102fa680e8b7c1b]: S. 6 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 3](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/3)
[^key-1863b19606c8e8dd273b89ab73bcb767]: S. 9(2) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 58](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/58)
[^key-0fc3552807d0ca6e40937754d78b6aa1]: Words in s. 9(3) substituted (with effect in accordance with s. 24(8) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 24(6)](https://www.legislation.gov.uk/ukpga/2008/9/section/24/6)
[^key-db84eecf3bac7b999d809f2e159c706c]: S. 9(5)(6) inserted (with effect in accordance with s. 24(8) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 24(7)](https://www.legislation.gov.uk/ukpga/2008/9/section/24/7)
[^key-fdb4eb3aa1b51daaf7e1a28be0bc5d0d]: S. 10A(9ZA) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 59](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/59) (with [Sch. 7 para. 84(1)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/84/1)[(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/84/3))
[^key-6a0d591d5606700b8308114d5b3946bf]: S. 12 substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 60](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/60) (with [Sch. 7 para. 84(1)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/84/1)[(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/84/2))
[^key-a4e401c940ccfae0fbcd8a36cc2f4d94]: Word in s. 13(2) substituted (with effect in accordance with Sch. 7 para. 105 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 103](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/103)
[^key-0a4c00069adafdabc13904b90e3cb095]: S. 13(10A) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 28](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/28)
[^key-ac2c015ebbe0cbb416afa788389151a7]: S. 13(7A)(b)-(d) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 4](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/4)
[^key-e098c81ec4c2001c61aa8d3c9c4ba172]: S. 16(4) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 61](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/61)
[^key-fe30d7ef5c4c1c810669f6740ba57473]: Ss. 16ZA-16ZD inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 62](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/62)
[^key-dd4cf5e0fafb93f8823aba3ccfc3a778]: Word in s. 35(2) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(2)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/2/a)
[^key-2a547a56d2ec6f169ec09540f91be18f]: Words in s. 35(2) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/2/b)
[^key-dbd707be01cbb35febdc4fc07e29704a]: S. 35(2A) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/3)
[^key-c4f977b26551794ab199d5f850a19fd7]: Words in s. 35(3)(d) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/4)
[^key-4cfb092ddd1a1c535704c544797a467b]: Words in s. 35(4) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/5)
[^key-5c916dc561998482efad8aa5607dbf93]: Words in s. 35(5) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(6)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/6)
[^key-0ea2180221b0f7096700dc904a8c9e74]: S. 35(6)(a) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(7)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/7/a)
[^key-2de04e999fb06040f0376e91df35ea87]: Words in s. 35(6)(aa) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(7)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/7/b)
[^key-ee45f53315fca6241865ff0d40da16b3]: Words in s. 35(6)(b) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(7)(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/7/c)
[^key-bcb5098bf993441a9034ad6808d827d5]: Words in s. 35(7) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/8)
[^key-c55a085df4e6b89df2db7ba6775991d9]: Words in s. 35(9) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(9)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/9)
[^key-1188f11ddfbbf75cecc8f95687a30721]: Words in s. 35(10) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(10)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/10)
[^key-bc71cee45857c8d2b9be775d8ee26957]: S. 35A inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 59](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/59)
[^key-e4262ba6b241e8d7f295427884d88577]: Words in s. 36 substituted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 73](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/73)
[^key-416337d4f27bd9cff248e443e622a146]: S. 53(1A) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 79(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/79/a)
[^key-00557364800664b51ef118ad01bffe09]: Word in s. 53(4) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 79(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/79/b)
[^key-f2cf57f71c3c249ee72c1b3f9a6f946f]: Words in s. 54(1) substituted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 80(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/80/2)
[^key-bfa4bc688cf3e077ca15fa255fd2c55a]: S. 54(1A) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 80(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/80/3)
[^key-664bd08722c50624f5f8e4dbc3375288]: Words in s. 55(5) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 60](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/60)
[^key-03c3b6be1a7f731e038d2e7a53595952]: Words in s. 62(2A) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 29(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/29/2)
[^key-55525e0f6b137b312e2edd7627c3e5f6]: S. 62(2B) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/29/3)
[^key-0fe6f7f96514ac9b37f8b90b1d1223f8]: Words in s. 73(1) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 61](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/61)
[^key-deaa7729756687864a872739bb99dc1c]: Words in s. 85(11) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 107](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/107)
[^key-aba384ce55cf870603e02f74c3029e85]: S. 85A(2A) inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 129(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/129/2) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-6e93ee211c2049673cc5e41fb35b4066]: S. 85A(3) substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 129(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/129/3) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-41cf4414cf2be59f41e5405167e103fc]: Words in s. 86(1)(e) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 30](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/30)
[^key-97994a5f5fca4e7181a0d807a41cae49]: Words in s. 86A(2)(a) substituted (with effect in accordance with Sch. 2 para. 56(1) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(2)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/2/a)
[^key-755dcecd44d8d2e77ddb88589bfbf18e]: Words in s. 86A(2)(b) substituted (with effect in accordance with Sch. 2 para. 56(1) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/2/b)
[^key-d015e79080101f2542168cd611399b1f]: S. 86A(2A) omitted (with effect in accordance with Sch. 2 para. 56(1) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/3)
[^key-fb58d809bccf548306e973d5aaf93342]: S. 86A(2B) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/4)
[^key-954687a62ca613d9a1a507ee0caeec60]: Words in s. 86A(7) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/5)
[^key-a5e49bf0f00d54a25b06552f5700fd23]: S. 86A(7A) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(6)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/6)
[^key-a6cca5dc39216eb5513f879c19749fd0]: Ss. 87-87C substituted for s. 87 (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 108](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/108) (with [Sch. 7 paras. 116-119](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/116))
[^key-980b22bdd18817502efbb7436a0364ad]: Ss. 90, 90A substituted for s. 90 (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 111](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/111)
[^key-1c5889fad469d995581ea9825a04211f]: S. 88(2) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 109(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/109/2)
[^key-9958af93ae9ae62498c4c944f0143340]: S. 88(7) omitted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 109(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/109/3)
[^key-7a83def42847bcf6c6631c7afa5d400c]: S. 88(6) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 6](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/6)
[^key-5641961ec141176924d233f0445772e8]: Words in s. 89(1) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 110(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/110/2)
[^key-c950a5227992da1be87bc4464d88778e]: S. 89(1A)-(4) substituted for s. 89(2)(3) (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 110(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/110/3) (with [Sch. 7 para. 123](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/123))
[^key-f2559548c83d41ced13f9a8059b653d8]: S. 91(1)(1A) substituted for s. 91(1) (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 112(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/112/2)
[^key-b73f47b9f8c6bdb90d87c5087d8b1000]: Words in s. 91(5)(a) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 112(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/112/3)
[^key-cbd2dbb27a321d01bb2b55ffd2141f76]: S. 91(8) omitted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 112(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/112/4)
[^key-2073dd6ea6888c1faec929379c752f64]: Ss. 92-95 omitted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 113](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/113)
[^key-0e1dc2fdc263c82f7276bcb7df6f8177]: S. 104(2)(2A) substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 85(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/85/2)
[^key-3d460a8b9c60cf9d990a8cd23fb6c61d]: Word in s. 104(3) omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 85(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/85/3)
[^key-a0e24c147791ac4d608f47522174ca8e]: S. 104(3A) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 85(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/85/4)
[^key-6d9be9d498c7ccdcfd7e04b279d94b63]: Word in s. 104(5) omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 85(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/85/5)
[^key-60c04631c93dad791e84fda3a9c438f9]: S. 105(3) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 86](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/86)
[^key-b4f84c0ab410d702b255346680ad72da]: S. 106A(5ZA) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/2)
[^key-f9bc07bf2199187c85e28c0a4ac138d1]: Word in s. 106A(6) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/3)
[^key-b265f0dbd334ac74c5225cc6cdc2deb6]: S. 106A(7) omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/4)
[^key-92cc12d99d2cca0c120161513664f7a5]: S. 106A(8) omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/5)
[^key-2a4b9278a2b8121bd063dfd07907d774]: S. 106A(10) substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(6)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/6)
[^key-6cf796a79c1c20db956e9db05c2696cb]: Words in s. 106A heading omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(7)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/7)
[^key-bd656cdb2f3abdb2cb3862462ab1c6e6]: Words in s. 107 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 88](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/88)
[^key-34c24f5969f92d94456bb42bc9f87df8]: Words in s. 108 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 89](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/89)
[^key-a5ed701c46e67424c31e225b9914b8a0]: Words in s. 109(1) substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 90(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/90/2)
[^key-cf58eeaad40abe2e5bd21844f8c2c0d8]: Words in s. 109 heading substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 90(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/90/3)
[^key-25c1e9955bf11bd8cf9466fdfc58e33f]: Words in s. 110 heading substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 91](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/91)
[^key-60088ccfc8e8c78a3899dc6fcb770c5a]: S. 110A omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 92](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/92)
[^key-be9144c7827a5159dc0c9dca424bf439]: Words in s. 112 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 93](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/93)
[^key-84e5484d69729ab542aa574a6a44d5c7]: S. 113(A1) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 94(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/94/2)
[^key-4ae2dd9ad809d0622b522bb06fdbcf43]: Words in s. 113 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 94(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/94/3)
[^key-aeaccd9db3588382ab4d1f23a6d3559c]: S. 114(A1) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 95(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/95/2)
[^key-b6be83529fab897da253fa718b311dcb]: Words in s. 114 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 95(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/95/3)
[^key-bdbf6b8e60c63f78dba551e719911d85]: S. 119A(5A) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 63](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/63)
[^key-58eb043d1aef907a558338dae1205af2]: S. 119B inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 64](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/64)
[^key-22195a7fc6bd0d9651ca272d2b40de68]: Words in s. 145(1) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 81(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/81/2)
[^key-6b69033148ef402431148a3366f86357]: S. 145(1A) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 81(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/81/3)
[^key-44ad5db9ee28a7544482ce6e8295d5ba]: S. 149AA(7) inserted (with effect in accordance with s. 49(9) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 49(1)](https://www.legislation.gov.uk/ukpga/2008/9/section/49/1)
[^key-74b3e6c9692e950f1ff46775e04f72f9]: Words in s. 150A(3)(b) substituted (with effect in accordance with Sch. 1 para. 65 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 1 para. 48](https://www.legislation.gov.uk/ukpga/2008/9/schedule/1/paragraph/48)
[^key-377bd8aba6e02621e44e3d3ab2777764]: S. 150D omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 32](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/32)
[^key-632ecd9ceeaf0ea91c792e131bf7e4f9]: S. 165(8)(aa) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 33](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/33)
[^key-5711249d7faa45095a90d907c661ff4e]: S. 165A inserted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 34](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/34)
[^key-fa68486822f0aab456622af75ea05050]: Words in s. 175(2C) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 62](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/62)
[^key-708335c572b66320ba36f4d7551e1c17]: Words in s. 210A(10)(a) omitted (with effect in accordance with Sch. 17 para. 18(6) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 17 para. 18(5)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/17/paragraph/18/5/b)
[^key-093e2a95a99d25dfbacd6735532255b4]: S. 210A(10A) inserted (with effect in accordance with Sch. 17 para. 15 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 17 para. 13](https://www.legislation.gov.uk/ukpga/2008/9/schedule/17/paragraph/13)
[^key-23360346a0aacf83edb9c708e595020c]: S. 214C and cross-heading omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 35](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/35)
[^key-636659d7ef7f8c19ed54e3303f46b26e]: Words in s. 228(8) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 36](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/36)
[^key-f313c18685f203cc69e9098a865d9e43]: Words in s. 241(3A) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 37](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/37)
[^key-bac671254d47cd3bafc3ba7e2c382860]: Words in s. 241(3A) inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 3 para. 3](https://www.legislation.gov.uk/ukpga/2008/9/schedule/3/paragraph/3)
[^key-a7a185309050fcb204723125eecfb707]: Words in s. 253(14)(b) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 38](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/38)
[^key-60dae785482e6e22ae8a8d4c1878a18c]: S. 261C(2)(a) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 39](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/39)
[^key-87d4e944e115fc6846b86ac097d9d15f]: Words in s. 263D(6)(b) substituted (with effect in accordance with s. 63(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 23 para. 11(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/23/paragraph/11/2)
[^key-4db1f39c449090de45dabc4e0255d24f]: S. 263D(7) substituted (with effect in accordance with s. 63(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 23 para. 11(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/23/paragraph/11/3)
[^key-fadd1be5762e6275d7a83362e59d47bb]: Words in s. 274 substituted (with effect in accordance with Sch. 4 para. 9(4) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 4 para. 8](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/8)
[^key-29d37149a829339fa95f524ecf7f2b30]: Words in s. 279(2)(a) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 40](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/40)
[^key-10c973e613d084684c06c331a82b01de]: Words in s. 279A(7)(b) substituted (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 41](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/41)
[^key-4f59cb5fcf8cb3ab9de69ae06dfc604d]: S. 279B(1)(b) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 42](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/42)
[^key-431cddb4b0ea328a94adcbef27f424f6]: Ss. 279C(3)-(4A) substituted for s. 279C(3)(4) (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 43(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/43/2)
[^key-1ccecb3245c2fe6d45f4f4e13241602d]: Words in s. 279C(6)(c) substituted (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 43(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/43/3)
[^key-642a91518cf155bf5838e82feb6eefad]: S. 279C(8) omitted (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 43(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/43/4)
[^key-96f18496432ba27ac19bad654adf4027]: S. 279C(10) omitted (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 43(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/43/5)
[^key-f78ea692f1bf24e6c7a93b46e3352772]: S. 284B(1) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 44](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/44)
[^key-3c1bb9b1b09ee06c701510a5a78a0617]: Sch. A1 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 45](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/45)
[^key-9e3d12e943bbc4fc316165e2c7a8a7ea]: S. 288(3A) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 63](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/63)
[^key-9bc60d168e7bff6ee46d2cee07bd1a77]: Words in s. 288(1) substituted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 101(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/101/2)
[^key-436f0c94005e530204cc80583cff1fc5]: S. 288(1ZA) inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 101(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/101/3)
[^key-2abef61e908459a30632f990b13472d7]: Sch. 2 para. 1(3) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/2)
[^key-05db36473fcb13e9b14c7e04ded77b69]: Sch. 2 para. 4(6) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/a)
[^key-0360a89549eb7f905df4462eb91311eb]: Words in Sch. 2 para. 4(8) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/b)
[^key-690bdbfd2aae37e6ee3edfdf1a721228]: Word in Sch. 2 para. 4(9) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(c)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/c/i)
[^key-ac8b7ce6a4763a81ccc7784e27b6d564]: Words in Sch. 2 para. 4(9) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(c)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/c/ii)
[^key-8db4cf8001136c1fbed7102cfc17e613]: Words in Sch. 2 para. 4(9) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(c)(iii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/c/iii)
[^key-781a066d3763247d9abdebe49663c6c9]: Words in Sch. 2 para. 4(10)(a) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(d)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/d)
[^key-6724ff007b03b8a9d31a3fbde640823e]: Sch. 2 para. 4(11)(a) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(e)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/e/i)
[^key-63e9ff93f078875699f4ee15961f782a]: Words in Sch. 2 para. 4(11)(b) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(e)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/e/ii)
[^key-4560c7d99aea4a189a410e30e61afe42]: Words in Sch. 2 para. 4(11)(c) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(e)(iii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/e/iii)
[^key-28c44c3029cefcb41b086c95dc16e188]: Sch. 2 para. 17(3)(a) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(4)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/4/a)
[^key-d02fb661506d53a3b077cbc909d8fafa]: Words in Sch. 2 para. 17(3)(b) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(4)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/4/b)
[^key-f736fe0bb2f5492d3b402b218df70166]: Words in Sch. 2 para. 17(3)(c) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(4)(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/4/c)
[^key-e24ca535edc8eb4dd0ef227a9f4c49e2]: Sch. 2 para. 22 omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/5)
[^key-382a12c12f2f57fce11f1b6a59c41fe6]: Words in Sch. 3 para. 1(1) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 65(2)(a)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65/2/a/i)
[^key-49cac76368672d5f20d5672a4589a358]: Words in Sch. 3 para. 1(1) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 65(2)(a)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65/2/a/ii)
[^key-3bd5f48e7037be71ab4d44100427f0d0]: Words in Sch. 3 para. 1(2) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 65(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65/2/b)
[^key-d6a9acec6340a502225b519594620456]: Words in Sch. 3 para. 2(1) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 65(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65/3)
[^key-b9fee706a6dc4a24d9c9198b73bdb46d]: Words in Sch. 3 para. 2(3) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 65(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65/3)
[^key-2c072a35dee9c741c40efc63528dfc67]: Sch. 4 para. A1 and cross-heading inserted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/2)
[^key-0e3259889adef1eee62d58b583929347]: Words in Sch. 4 para. 2(5) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/3/a)
[^key-dd71f7c08f42698927cb994c96ac0de2]: Words in Sch. 4 para. 2(5) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/3/b)
[^key-4eaaa5a714a6ca1b39bb67018923b5ef]: Words in Sch. 4 para. 4(2) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/4)
[^key-c672bf148a89a5e390cc339a7ebffd21]: Words in Sch. 4 para. 7 substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 66](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/66)
[^key-7bb9c99750824fa00e7d76637e7c55ec]: Words in Sch. 4 para. 9(1)(b) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(5)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/5/a)
[^key-14ea4c4410be490f80b2cd63872b566a]: Sch. 4 para. 9(1)(c) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(5)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/5/b)
[^key-9ec9217d6e84b8916c00b83d27a1c257]: Words in Sch. 4 para. 9(1) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(5)(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/5/c)
[^key-6df6845a7df19056bdd150c7a87ddfd6]: Words in Sch. 4A para. 7(4) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/7/2/a)
[^key-05e479e7e1d91b1e715d2bcb82c3b905]: Words in Sch. 4A para. 7(5)(c) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/7/2/b)
[^key-ef42781536d30a3034581ab752d66bd3]: Words in Sch. 4A para. 12 substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 7(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/7/3/a)
[^key-e3032567c8cc9243b9966b6196479ced]: Words in Sch. 4A para. 12 substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 7(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/7/3/b)
[^key-2341a0d75864cba2a777713a99b2d693]: Word in Sch. 4B para. 1(1) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 8(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/8/2)
[^key-dc09c47901d20907d7714514760a0b61]: Word in Sch. 4B para. 3(1) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 8(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/8/3/a)
[^key-2165580f7e4f8ec421a237e568a3200d]: Sch. 4B para. 3(2) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 8(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/8/3/b)
[^key-7ba701c6f3903b941203b7bc09b924cd]: Word in Sch. 4B para. 3 cross-heading omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 8(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/8/3)
[^key-72543019fc7e6882abee8dea477123a6]: Sch. 4B para. 3(4)(5) substituted for Sch. 4B para. 3(4) (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 130](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/130) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-0e06f9e94c7038d08903db4ea92cc167]: Sch. 4C para. 1(2)-(3A) substituted for Sch. 4C para. 1(2)(3) (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 132](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/132) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-6b288ddd826d3ab61984021f15a30a36]: Sch. 4C para. 1A and cross-heading inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 133](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/133) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-d9ae4adbadf1ed728520547a5abdc009]: Sch. 4C para. 8AA and cross-heading inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 139](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/139) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-948c893e4bb31f06b862efbce22ec786]: Words in Sch. 4C para. 4(2) inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 134](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/134) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-92a1f85ce9bd49123c9585ea38ecc4d0]: Words in Sch. 4C para. 5(2)(a) inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 135](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/135) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-cf0a5c6cf85cdabfff25c1328b8de450]: Sch. 4C para. 6(3) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 9](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/9)
[^key-b576d99d2254dfcda22d404bc13e392a]: Words in Sch. 4C para. 6(1) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 47(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/47/2)
[^key-c128d2b20fdc19a2534dff51338af15d]: Sch. 4C para. 6(1A) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 47(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/47/3)
[^key-0cd7bb20bbb44f30a67a20c47128bb54]: Sch. 4C para. 7A omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 136](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/136) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-20869e4e35a886729802ea1f3cc55ee6]: Sch. 4C para. 7A cross-heading omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 136](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/136) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-ab03f4914990e75bafa478eb51dfe453]: Sch. 4C para. 7B substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 137](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/137) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-a2fe6193674e052de41edfc9e661cecb]: Sch. 4C para. 8 substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 138](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/138) (with [Sch. 7 paras. 148](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/148)[151(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/151/2)[155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-86cf81e37bb4d0faf063b1f94b9e21f3]: Sch. 4C para. 8B omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 140](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/140) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-18208f6965d5d92ab71508ead873dcd8]: Sch. 4C para. 8B cross-heading omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 140](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/140) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-90ba676b0b6d1555a92563f23817b06f]: Sch. 4C para. 8C omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 140](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/140) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-9dbb48d08db04204f88d5c01f4ff6f50]: Sch. 4C para. 9 and cross-heading substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 141](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/141) (with [Sch. 7 paras. 149](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/149)[155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-2f89fea95a93dbc661da99785bc83348]: Words in Sch. 4C para. 10(1) substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 142(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/142/a) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-9b846593afe7220c379556e9f503db3d]: Sch. 4C para. 10(2) omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 142(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/142/b) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-f98e3fce20c9ea6e49abee75b3b4a986]: Sch. 4C para. 10(3) omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 142(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/142/b) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-68dbedfe2ceb3440010ebc1b7fc2ad0c]: Sch. 4C para. 11 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 48](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/48)
[^key-77d5ced43f1615e0443d38fdd350160c]: Sch. 4C para. 12(1)(2) substituted for Sch. 4C para. 12(1)-(3) (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 143(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/143/2) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-1bcb0a39d728251d1b1429d34ca0e7a9]: Word in Sch. 4C para. 12A(3) substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 144](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/144) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-104c881d39fd70758e7a28bb00301579]: Sch. 4C para. 13(1)(1A) substituted for Sch. 4C para. 13(1) (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 145(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/145/2) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-c8c019117ce6c49e2ad5aee8afa8ac38]: Words in Sch. 4C para. 13(5)(a) substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 145(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/145/3) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-ab035ae92960ef5623933e1c32497d65]: Words in Sch. 4ZA para. 7 substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 67](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/67)
[^key-6f1e1f1a19105435bf1a8fbb373dfb99]: Words in Sch. 5 para. 1(1) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 10](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/10)
[^key-557a5a6c27046e9a781f345da430c62c]: Words in Sch. 5B para. 1(1)(b) inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 3 para. 4](https://www.legislation.gov.uk/ukpga/2008/9/schedule/3/paragraph/4)
[^key-2b4d3aa96668c27c012ad3b02c98eb6c]: Words in Sch. 7A para. 12(b) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 68](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/68)
[^key-a809ac57d8b4fef003ac6ec946c522a6]: Sch. 7D para. 15 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 50](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/50)
[^key-37df0d0f434bd466268d827f718140bc]: Sch. 10 para. 14(40) 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)(d)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/d)
[^key-a160116a5a61e52347a637280825bb5b]: Sch. 10 para. 14(41) 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)(d)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/d)
[^key-62210e0dd95858649d5b0850e81240b3]: Pt. 5 Ch. 3 inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 3 para. 2](https://www.legislation.gov.uk/ukpga/2008/9/schedule/3/paragraph/2) (with [Sch. 3 paras. 6-8](https://www.legislation.gov.uk/ukpga/2008/9/schedule/3/paragraph/6))
[^key-84a47cd23e239fb4625f40087bc25a79]: Sch. 5BA omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 49](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/49)
[^key-3f10d2019e724d309f9ecce51c11cab5]: S. 14A inserted (with effect in accordance with Sch. 7 para. 105 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 104](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/104)
[^key-520adc83605552cf3c70bf144f336602]: S. 52A inserted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 78](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/78)
[^key-9319dae720563f48f304d54440fcdfbe]: Ss. 77-79 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 5](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/5)
[^key-776876f7590a79a96ed11de17944a65a]: S. 154 modified (22.7.2008) by [Crossrail Act 2008 (c. 18)](https://www.legislation.gov.uk/ukpga/2008/18), [Sch. 13 para. 12(2)](https://www.legislation.gov.uk/ukpga/2008/18/schedule/13/paragraph/12/2)
[^key-2f728738a68a63696ba7f64f4e308007]: S. 17 excluded (22.7.2008) by [Crossrail Act 2008 (c. 18)](https://www.legislation.gov.uk/ukpga/2008/18), [Sch. 13 para. 39(1)](https://www.legislation.gov.uk/ukpga/2008/18/schedule/13/paragraph/39/1)
[^key-e237df61793d51bf2a3bd5b7cbd0ab45]: Act construed as one with Crossrail Act 2008 (c. 18), Sch. 13 (22.7.2008) by [Crossrail Act 2008 (c. 18)](https://www.legislation.gov.uk/ukpga/2008/18), [Sch. 13 para. 3(3)](https://www.legislation.gov.uk/ukpga/2008/18/schedule/13/paragraph/3/3)
[^M_C_9814ffdb-4b83-44f5-9dd3-727bc100a374]: Act modified (22.7.2008) by [Crossrail Act 2008 (c. 18)](https://www.legislation.gov.uk/ukpga/2008/18), [Sch. 13 paras. 11](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/11), [12](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/12), [22](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/22)
[^M_C_fd316d86-5e88-4242-87ed-bfc28ee5eb04]: S. 179 modified (22.7.2008) by [Crossrail Act 2008 (c. 18)](https://www.legislation.gov.uk/ukpga/2008/18), [Sch. 13 para. 31](https://www.legislation.gov.uk/ukpga/2000/17/schedule/13/paragraph/31)
[^key-a2e59c4b815ce27962e6049e0f27def5]: S. 17 excluded (8.9.2008 for specified purposes) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 7 para. 7(2)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/7/paragraph/7/2); [S.I. 2008/2358](https://www.legislation.gov.uk/uksi/2008/2358), [arts. 2(1)](https://www.legislation.gov.uk/uksi/2008/2358/article/2/1), [3(1)](https://www.legislation.gov.uk/uksi/2008/2358/article/3/1)
[^key-20d4e41f71c43bcbbc539b23a6668cf7]: S. 218 modified (E.W.) (1.12.2008) by [The Transfer of Housing Corporation Functions (Modifications and Transitional Provisions) Order 2008 (S.I. 2008/2839)](https://www.legislation.gov.uk/uksi/2008/2839), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/2839/article/1/1), [3](https://www.legislation.gov.uk/uksi/2008/2839/article/3), [Sch. para. 1](https://www.legislation.gov.uk/uksi/2008/2839/schedule/paragraph/1) (with [art. 6](https://www.legislation.gov.uk/uksi/2008/2839/article/6))
[^key-f8e6f2ce59f0a8b091b4cdfea51c85d2]: S. 219 modified (E.W.) (1.12.2008) by [The Transfer of Housing Corporation Functions (Modifications and Transitional Provisions) Order 2008 (S.I. 2008/2839)](https://www.legislation.gov.uk/uksi/2008/2839), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/2839/article/1/1), [3](https://www.legislation.gov.uk/uksi/2008/2839/article/3), [Sch. para. 1](https://www.legislation.gov.uk/uksi/2008/2839/schedule/paragraph/1) (with [art. 6](https://www.legislation.gov.uk/uksi/2008/2839/article/6))
[^key-7abd99145bf64b735704b4aa648a5a3e]: Words in s. 219(1)(a) inserted (1.12.2008) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 8 para. 62(a)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/8/paragraph/62/a); [S.I. 2008/3068](https://www.legislation.gov.uk/uksi/2008/3068), [art. 2(1)(w)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/1/w)[(3)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/3) (with [arts. 6-13](https://www.legislation.gov.uk/uksi/2008/3068/article/6))
[^key-0f7f843c223b4148ffea8aeaa29308aa]: Words in s. 219(1)(d) inserted (1.12.2008) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 8 para. 62(b)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/8/paragraph/62/b); [S.I. 2008/3068](https://www.legislation.gov.uk/uksi/2008/3068), [art. 2(1)(w)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/1/w)[(3)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/3) (with [arts. 6-13](https://www.legislation.gov.uk/uksi/2008/3068/article/6))
[^key-8baf9c33b103ef614f427c73b56e4056]: Words in s. 219(1) inserted (1.12.2008) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 8 para. 62(c)(i)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/8/paragraph/62/c/i); [S.I. 2008/3068](https://www.legislation.gov.uk/uksi/2008/3068), [art. 2(1)(w)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/1/w)[(3)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/3) (with [arts. 6-13](https://www.legislation.gov.uk/uksi/2008/3068/article/6))
[^key-a55da6849a98946a7f978b1b3b9d8069]: Words in s. 219(1) inserted (1.12.2008) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 8 para. 62(c)(ii)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/8/paragraph/62/c/ii); [S.I. 2008/3068](https://www.legislation.gov.uk/uksi/2008/3068), [art. 2(1)(w)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/1/w)[(3)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/3) (with [arts. 6-13](https://www.legislation.gov.uk/uksi/2008/3068/article/6))
[^key-e92a62fd84d220c9ca2de81eb67b40e5]: S. 288(3A)(j) inserted (E.W.) (1.12.2008) by [The Housing and Regeneration Act 2008 (Consequential Provisions) Order 2008 (S.I. 2008/3002)](https://www.legislation.gov.uk/uksi/2008/3002), [art. 1(2)](https://www.legislation.gov.uk/uksi/2008/3002/article/1/2), [Sch. 1 para. 43](https://www.legislation.gov.uk/uksi/2008/3002/schedule/1/paragraph/43) (with [Sch. 2](https://www.legislation.gov.uk/uksi/2008/3002/schedule/2)) (see S.I. 2008/3068, art. 2(1)(b))
[^key-69e0227cc8efe3637622929b5d2daddd]: S. 99(1) excluded in part by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), [reg. 14B](https://www.legislation.gov.uk/ukpga/1998/36/regulation/14B) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2008/3159](https://www.legislation.gov.uk/uksi/2008/3159), [regs. 1(1)](https://www.legislation.gov.uk/ukpga/1988/1/regulation/1/1), [11](https://www.legislation.gov.uk/ukpga/1988/1/regulation/11))
[^key-1c58cf69df78b850351d878ae61e8f01]: S. 100 excluded by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), reg. 14B (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2008/3159](https://www.legislation.gov.uk/uksi/2008/3159), regs. 1(1), 11)
[^key-34f223148e6a3fb4084bcdcd3103da9a]: S. 212 excluded by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 51(2) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2008/3159](https://www.legislation.gov.uk/uksi/2008/3159), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2008/3159/regulation/1/1), [15](https://www.legislation.gov.uk/uksi/2008/3159/regulation/15))
[^key-f7831e749dd5ec6a55caa840b303cf5b]: S. 256(6) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2009 (S.I. 2009/23)](https://www.legislation.gov.uk/uksi/2009/23), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/23/article/1/1), [3](https://www.legislation.gov.uk/uksi/2009/23/article/3)
[^key-b23a1827584e1f1dfe2865f9b1303dfc]: Act modified (21.2.2009) by [The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317)](https://www.legislation.gov.uk/uksi/2009/317), [arts. 1](https://www.legislation.gov.uk/uksi/2009/317/article/1), [3](https://www.legislation.gov.uk/uksi/2009/317/article/3), [Sch.](https://www.legislation.gov.uk/uksi/2009/317/schedule)
[^key-3269c52b0cf7f4ee7eb77581de614fa5]: S. 137(1) modified (with effect in accordance with s. 1329(1) of the affecting Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [ss. 129(7)](https://www.legislation.gov.uk/ukpga/2009/4/section/129/7), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-e9c9fc262a6777ca75a8ba9bfb273267]: S. 144(2) applied (with effect in accordance with s. 1329(1) of the affecting Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [ss. 653(2)](https://www.legislation.gov.uk/ukpga/2009/4/section/653/2), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (with [Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/part/2), [Sch. 2 para. 94](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/94))
[^key-767bd77da3bd30e0aefe61ef7599a5da]: S. 17(1) excluded (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), [ss. 653(3)](https://www.legislation.gov.uk/ukpga/2009/4/section/653/3), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/part/2), [Sch. 2 para. 94](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/94))
[^key-92851b974c3b78a2a61f7c57e8b83f67]: S. 42(2) applied (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), [ss. 667(2)](https://www.legislation.gov.uk/ukpga/2009/4/section/667/2), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-6745e2cfe3931a0ca83382de142b4a9b]: S. 42(2) applied (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), [ss. 668(2)](https://www.legislation.gov.uk/ukpga/2009/4/section/668/2), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-37a2cfcc1029242a384a49ecbf173ff3]: S. 42(2) applied (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), [ss. 670(5)](https://www.legislation.gov.uk/ukpga/2009/4/section/670/5), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-b16893bedfa5bde1fda48dbfbf9f2f3d]: S. 37 excluded (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), [ss. 670(7)](https://www.legislation.gov.uk/ukpga/2009/4/section/670/7), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-ad274cc9b75eb2cb9afda1e57850de51]: S. 39 excluded (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), [ss. 670(7)](https://www.legislation.gov.uk/ukpga/2009/4/section/670/7), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-4fdbba50df2f4f735b5ce34510fb0ac7]: S. 37 excluded (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), [ss. 672(4)](https://www.legislation.gov.uk/ukpga/2009/4/section/672/4), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-5db8381d7b5e5883a9250f2fdabe2924]: S. 39 excluded (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), [ss. 672(4)](https://www.legislation.gov.uk/ukpga/2009/4/section/672/4), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-e8823d289c77d0bb74176571673d3995]: S. 170(12)-(14) applied (with effect in accordance with s. 1329(1) of the affecting Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [ss. 773(2)](https://www.legislation.gov.uk/ukpga/2009/4/section/773/2), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-085bceab0a538a045ae1dc90abc54fc1]: S. 171 excluded (with effect in accordance with s. 1329(1) of the affecting Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [ss. 830(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/830/1), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-ef61c7588d3d557f140785f999a55b9e]: S. 39 extended (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), [ss. 1157(2)](https://www.legislation.gov.uk/ukpga/2009/4/section/1157/2), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-fe3773e40f9cdd312970251430c70c2d]: Words in s. 1(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 359](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/359) (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-dc3071c0ce1e11352e41fce0bdf38d9c]: S. 10B(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 360](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/360) (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-1179bc60528d49e901f71316d65b2ba9]: S. 13(15) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 178](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/178)
[^key-6e6176e0d0648494b148815eeeeb5786]: Words in s. 33A(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/a) (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-09190345e645feb2a35a6bb66d67a326]: Words in s. 33A(2)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(b)(i)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/b/i) (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-464cd5f158f051f26b2537617f5e2d48]: Words in s. 33A(2)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(b)(ii)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/b/ii) (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-631aebd6a58dc37db5fc293a1a8575d5]: Words in s. 33A(2)(c) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(b)(iii)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/b/iii) (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-84d054697333f35a2c61eb784e5c151d]: Words in s. 33A(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(c)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/c) (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-43feb52eb8c5270a891760899f6786c1]: Words in s. 33A(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(d)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/d) (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-a199a1f37dcec8a947a54714f6d4a138]: Words in s. 40(4) inserted (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. 362](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/362) (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-88f1d0cc2c61e3f06c1df930a3679843]: Words in s. 41(4)(b) 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. 363(a)(i)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/363/a/i), [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-5568ed6785eb19081fa11e5755f41825]: Words in s. 41(4)(b) inserted (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. 363(a)(ii)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/363/a/ii) (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-43fc0da34999feccd08abfac236aecee]: Words in s. 41(4)(c) 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. 363(b)(i)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/363/b/i), [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-a3c31f2e787a36941f3f24d8f33aea0c]: Words in s. 41(4)(c) inserted (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. 363(b)(ii)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/363/b/ii) (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-c31c73a0f9645c2da483f2f2c3573aa4]: Words in s. 48(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 364](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/364) (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-abbfd607e8dca9028206a09aaac25d2b]: Words in s. 59(2)(b) inserted (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. 365(2)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/365/2) (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-df89557c5bba6a1f78511ecf67b918f3]: Words in s. 59(3) inserted (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. 365(3)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/365/3/a) (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-1438ec44ad132c6ea5262552af96657c]: Words in s. 59(3) inserted (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. 365(3)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/365/3/b) (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-1089729357a59e1e08921f871670fee5]: Words in s. 116(8A) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 366(2)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/366/2/a) (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-a9c7f22d4b43f9c22bffdc0c56462e5d]: Words in s. 116(8A) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 366(2)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/366/2/b) (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-eda79fd8a7b360c09a925a441014f3eb]: S. 116(8AA) inserted (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. 366(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/366/3) (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-d3508bb9284597da2ead7ec733ae58da]: Words in s. 116(16) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 366(4)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/366/4) (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-1eef8e7f1c7d6a8de2e10b41fa094b67]: Ss. 116A, 116B inserted (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. 367](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/367) (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-656a84a1a06cfd700d8bc39cf0046324]: Word in s. 138(4) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 179(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/179/a)
[^key-df4a584c2af7d403a4fff10edeb7ad5f]: Words in s. 138(5) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 179(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/179/b)
[^key-a103fac52e56aec462b9f1e35e18c6c3]: Words in s. 143(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 369(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/369/a) (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-6e29cbc6f3b2d70e6ce7263a83cc215a]: Words in s. 143(1)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 369(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/369/b) (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-0da1748e4ce2bfcbb653f35fdedea46a]: Ss. 151E-151G inserted (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. 370](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/370) (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-ea459d67b938c92be269e112699b937d]: Words in s. 156(4) 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. 371(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/371/a), [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-b0dee11de706b198c87593c2069f6214]: Words in s. 156(4) inserted (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. 371(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/371/b) (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-6d9292b4db07045980b190a86365dd3e]: Ss. 156ZA, 156ZB inserted (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. 372](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/372) (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-ed3aaf12adaa4b198936bf4f116002ae]: Words in s. 158(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. 373](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/373), [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-e453c07d20b2ab2bdd13c67cfb1f5a2e]: Words in s. 161(3)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 374](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/374) (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-a6b57cf6d0da6f4f247c57d12957edc7]: Words in s. 170(9)(c) 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. 375](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/375), [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-2fda845171685226608b9e40f9d696b1]: S. 201(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. 377](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/377), [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-25470265ef3cd3912db524bd7eb67e54]: S. 203(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 378](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/378) (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-c2a205d789364c719bd6783e4d953afd]: Words in s. 210A(10A) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 379(2)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/379/2/a) (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-dd5b1097716475df76597b9fa1cb4ba0]: Words in s. 210A(10A) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 379(2)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/379/2/b) (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-e86ff9ecdbbe15452d743babbc91ca7d]: Words in s. 210A(11)(c) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 379(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/379/3) (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-1b15bd88063a6ed3a7b49ed46364d7a9]: Words in s. 211ZA(9) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 180](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/180)
[^key-3426f3581821cdc289fcba5d578b2ea2]: Words in s. 213(8) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 181](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/181)
[^key-834640151d2008df095698ceb57fcdf5]: Words in s. 241(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 380(2)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/380/2) (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-c4b24b9436b62ff2615f82550545a423]: Words in s. 241(3)(a) 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. 380(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/380/3), [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-8182ff3914620ffbe19052a1ffacc382]: S. 251(8)(a) 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. 381(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/381/a), [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-d7af9b1a64819a4656e277df40994b1b]: Words in s. 251(8)(b) 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. 381(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/381/b), [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-2233bb9d971a0a7751ee9a96d9ef2617]: Words in s. 253(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 382](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/382) (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-ce9d16c1084125fb223913cd408a0812]: Word in s. 261B(4)(a) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 182](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/182)
[^key-201a829100757df3413f9804a16e3e39]: Word in s. 261C(3)(a) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 183](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/183)
[^key-db08608607b5c5c34c9118f5dae74ebe]: S. 275B(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 383](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/383) (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-a6890dd515106ecb947b43bb639bc752]: Words in s. 288(1) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 184](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/184)
[^key-4cd902b6eddb4879703d592ec0e642c6]: Words in s. 288(1) inserted (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. 385(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/385/a) (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-6e2cba8d38e8e54b27ea2cd16b0d66c0]: Words in s. 288(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 385(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/385/b) (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-004c060177d500f54deb453370c6c2e3]: Words in s. 288(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 385(c)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/385/c) (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-a1954739f14933c3389999984fa96008]: Words in s. 288(1) inserted (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. 385(d)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/385/d) (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-4510a43998ca27f2e4c9ea31740062c6]: S. 286A inserted (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. 384](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/384) (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-1ddd9e173a41fbe288fe604a48ad34a3]: Sch. 7AC para. 34(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. 386](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/386), [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-da194ad83037af922324de5e345eaee3]: Sch. 7AC para. 34(2) inserted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by [The Corporation Tax Act 2009 (Amendment) Order 2010 (S.I. 2010/614)](https://www.legislation.gov.uk/uksi/2010/614), [art. 2](https://www.legislation.gov.uk/uksi/2010/614/article/2)
[^key-4f910189c1d7724096b5cbfcb85f564b]: Words in Sch. 7D para. 2(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 387](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/387) (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-527447d8790ff5de108b9f67d9f3c6d4]: Words in Sch. 8 para. 5(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(2)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/2/a) (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-db8419f858f209f48f361f9f9a61ab9a]: Words in Sch. 8 para. 5(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(2)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/2/b) (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-e08fb9b5ec27bbf23a2f0f07e5bda40d]: Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(2)(c)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/2/c) (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-cfcb3755143f5add3e12e130c178347b]: Sch. 8 para. 5(5)(a) 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. 388(2)(d)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/2/d), [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-652577ad963e13d79e02a254a75b9b54]: Words in Sch. 8 para. 5 cross-heading substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/3) (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-bd3142e7cb078665f097245dd56d1bf0]: Words in Sch. 8 para. 6(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(4)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/4/a) (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-b2cebbf04491b6458a128527b54dc211]: Words in Sch. 8 para. 6(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(4)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/4/b) (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-fdb3a0eb565c63afe1f4cd98005c6060]: Sch. 8 para. 6(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(4)(c)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/4/c) (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-6400eaac58f0241ae0bf1aa0df74ea3f]: Sch. 8 para. 7(a)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(5)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/5) (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-5af101fe06ed1d210c41127360c6129d]: Words in Sch. 8 para. 7A 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. 388(6)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/6), [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-29c9435c5f892a9e3a782aa168327486]: Sch. 10 para. 14(7) 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-b6dc1456fdbdaa38793a9577096e3884]: Sch. 10 para. 14(27)(28) 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-1df83a74fc000d83938ae0254f0e34b6]: S. 24(1A)-(1C) inserted (with effect in accordance with art. 4(6) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2009/730/article/4/2)
[^key-60fff772ddc3ce81ce3b3118f9d35263]: Words in s. 24(2) substituted (with effect in accordance with art. 4(6) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [4(3)](https://www.legislation.gov.uk/uksi/2009/730/article/4/3)
[^key-b9795a54a052799be7969152fdf0e847]: Words in s. 24(3) substituted (with effect in accordance with art. 4(6) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [4(4)(a)](https://www.legislation.gov.uk/uksi/2009/730/article/4/4/a)
[^key-40e78c60693a1a036e365e77f900ccc9]: Words in s. 24(3) substituted (with effect in accordance with art. 4(6) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [4(4)(b)](https://www.legislation.gov.uk/uksi/2009/730/article/4/4/b)
[^key-fecbd5d091cc665dc9e26f6e07ea0ccf]: S. 24(4) inserted (with effect in accordance with art. 4(6) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [4(5)](https://www.legislation.gov.uk/uksi/2009/730/article/4/5)
[^key-ebb7e5572b38bafa582eff6cb3440dff]: S. 125(4) substituted (with effect in accordance with art. 5(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [5(2)](https://www.legislation.gov.uk/uksi/2009/730/article/5/2)
[^key-2e280db0f7d4f1e65ff2d8535bf943b1]: S. 125(6) inserted (with effect in accordance with art. 5(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [5(3)](https://www.legislation.gov.uk/uksi/2009/730/article/5/3)
[^key-1a8bfa36af2ff5418bc68736081e3476]: S. 158(1)(f) and preceding word inserted (with effect in accordance with art. 6(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [6(2)](https://www.legislation.gov.uk/uksi/2009/730/article/6/2)
[^key-2ec0e4827479a16cb7365618644582b6]: S. 158(1A)(1B) inserted (with effect in accordance with art. 6(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [6(3)](https://www.legislation.gov.uk/uksi/2009/730/article/6/3)
[^key-8952824b2855288ab6b5083b1bed19a2]: Words in s. 223(3)(b) inserted (with effect in accordance with art. 7(5) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [7(2)](https://www.legislation.gov.uk/uksi/2009/730/article/7/2)
[^key-699ed7718a6224f635c3a612e639feed]: Words in s. 223(3)(c) inserted (with effect in accordance with art. 7(5) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [7(3)](https://www.legislation.gov.uk/uksi/2009/730/article/7/3)
[^key-e82de83764af4d3cb35fb7648e583a4e]: S. 223(3)(d) inserted (with effect in accordance with art. 7(5) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [7(4)](https://www.legislation.gov.uk/uksi/2009/730/article/7/4)
[^key-158bd70398fcfe70d9e8bd3dae0a4316]: Words in s. 223(3) substituted (with effect in accordance with art. 8(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [8(2)](https://www.legislation.gov.uk/uksi/2009/730/article/8/2)
[^key-5673ec60b5e85c744b2901a89100937d]: S. 223(3A)(3B) inserted (with effect in accordance with art. 8(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [8(3)](https://www.legislation.gov.uk/uksi/2009/730/article/8/3)
[^key-70422e9e40709e99f1e250950d4f8cf4]: S. 225B inserted (with effect in accordance with art. 9(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [9(1)](https://www.legislation.gov.uk/uksi/2009/730/article/9/1)
[^key-3ab724ec134cf6b24ac0e1f201914287]: S. 225C inserted (with effect in accordance with art. 10(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [10(1)](https://www.legislation.gov.uk/uksi/2009/730/article/10/1)
[^key-bc2eb34cc93aad618e32831c62869f7c]: S. 239 heading substituted (with effect in accordance with art. 11(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [11(2)](https://www.legislation.gov.uk/uksi/2009/730/article/11/2)
[^key-2484b95d0ee9c451a21e3c8e6b60332e]: S. 239ZA inserted (with effect in accordance with art. 11(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [11(3)](https://www.legislation.gov.uk/uksi/2009/730/article/11/3)
[^key-ca563ae10bf92cd42688b032db50f4c6]: Words in s. 258(2) substituted (with effect in accordance with art. 12(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [12(1)(a)](https://www.legislation.gov.uk/uksi/2009/730/article/12/1/a)
[^key-ad0529ca4cc7754be8d0d6df29fdd695]: Words in s. 258(2)(a) substituted (with effect in accordance with art. 12(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [12(1)(b)](https://www.legislation.gov.uk/uksi/2009/730/article/12/1/b)
[^key-8d94207f45c3e1a413cf1a6e45978958]: Words in s. 258(2)(b) omitted (with effect in accordance with art. 12(2) of the amending S.I.) by virtue of [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [12(1)(c)](https://www.legislation.gov.uk/uksi/2009/730/article/12/1/c)
[^key-bca43ff72075129ba5ba54d83e2b9bdb]: Word in s. 116B heading substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/2), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-622175623c83a1c0f0939bc46ed746d8]: Word in s. 116B(1) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/2), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-244dabc16ff7c647159c7a74256471c1]: Words in s. 116B(1)(a) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/3), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-e72024702cc06837beb040e230c07b15]: Words in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/4), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-97549df711002e3032581dfbce499233]: Figure in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(5)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/5/a), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-a5d5cd115d2204f6cc40ae8c23039025]: Words in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/5/b), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-e0c64c75d6551248230e0f994d37ad34]: S. 171(3A) omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 9(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/9/b), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-5e193b47c09b886f97c3763f3465be02]: S. 116B(1) modified (with effect in accordance with Sch. 24 para. 14(1) of the affecting Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 14(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/14/2)[(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/14/3), 15
[^key-d98fcb428c3f3cd3c20eb6d2590d5102]: S. 287(3) excluded (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 22 para. 14(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/14/2)
[^key-392cc9515ea9530e1b58df81192664ed]: Words in s. 14A(3)(b) inserted (with effect in accordance with Sch. 27 para. 15(2) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 27 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/27/paragraph/12)
[^key-7ecce0feb1f68805fff86c02d5afd4d7]: Words in s. 25A(2)(a) substituted (with effect in accordance with Sch. 32 para. 5(2) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 32 para. 3(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/3/2)
[^key-84cacdb89d68ce6ea02bb4dda4d50632]: S. 25A(4) substituted for s. 25A(4)-(4D) (with effect in accordance with Sch. 32 para. 5(2) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 32 para. 3(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/3/3)
[^key-57ec65eda28c5c0f6c36966317505da5]: Words in s. 25A(5) omitted (with effect in accordance with Sch. 32 para. 5(2) of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 32 para. 3(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/3/4)
[^key-a385c9fdaeadad4d5191354e61f7b84a]: Words in s. 32(1) inserted (with effect in accordance with Sch. 23 para. 8(2) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 23 para. 8(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/23/paragraph/8/1)
[^key-bf71670aadc3e7ab4fc8e8705174aa81]: Word in s. 35(3)(c) omitted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 2(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/2/a)
[^key-01d259715296bb1644d8bb7b2179b389]: S. 35(3)(ca) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 2(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/2/b)
[^key-c0ac79b17980b87f1cb49c3cdf18b5f6]: S. 55(5A) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/3)
[^key-31caa657f388b1a9ea9a99c3d852de0f]: Words in s. 175(2C)(b) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/4)
[^key-ea4da75d44542b2626a3e5a7a75f186e]: S. 179A(5) substituted (with effect in accordance with Sch. 12 para. 5 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/12/paragraph/2)
[^key-e2c75e34fffcab7929914f5e66df3f10]: Ss. 171A-171C substituted for s. 171A (with effect in accordance with Sch. 12 para. 5 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/12/paragraph/1)
[^key-0d2aae42ff4cc78a885c59f888b1be86]: Ss. 195A-195E inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/5)
[^key-071710195256a5cfff74ede9ba3b288d]: Words in s. 196(1) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/3)
[^key-3ead711627a69772a6594316dd1c30d3]: S. 196(1B) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/4)
[^key-4ac00c56c672552fdc81d60afb635a26]: Words in s. 196(2) substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/5)
[^key-2fbfa30392b4e5ce317c45e906a52719]: Words in s. 196(3) substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/6)
[^key-44c189e139afcbb0450c97fb9af25f89]: Words in s. 196(5) substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(7)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/7/a)
[^key-b1b3bdf62374e2c97aa31c8daf923b21]: Words in s. 196(5) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(7)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/7/b)
[^key-dc38ead3c6e8c80afac3ad1a172d1f91]: Words in s. 196(5) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(7)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/7/c)
[^key-566c2bf71bd716adfbbb1ebe2af3d475]: S. 196(5B) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(8)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/8)
[^key-58301cec8f061ea46d62e8ad88e91f3a]: S. 198(2A) inserted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/11)
[^key-c32d6463e84a7740d0b379c840b6e96d]: S. 198(3) substituted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/10)
[^key-22b7c1e71272dc3ca926fc06b3d3ec58]: Words in s. 196 heading substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/2)
[^key-b5860f8d292feb332d076a83451242de]: Ss. 198A-198G inserted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/12)
[^key-390876040949e70dacaecbb8514c265b]: Words in s. 263B(2) substituted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 2(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/2/2) (with [Sch. 13 para. 4(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/1)[(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/2))
[^key-1d9bfd124826fede6a94043ac0924bc4]: Words in s. 263B(4)(a) inserted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 2(3)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/2/3/a)
[^key-0902e8294508a0dfe45914895454869a]: Words in s. 263B(4)(b) inserted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 2(3)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/2/3/b)
[^key-08c9273ce81b92dcf2d918f8736e9c4c]: Words in s. 263B(4) inserted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 2(3)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/2/3/c) (with [Sch. 13 para. 4(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/1)[(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/2))
[^key-0be3ca095604c81b69e588bba237c2f4]: Words in s. 263B(7) omitted (21.7.2009) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 2(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/2/4)
[^key-8326ee60fc791dc0f48ef7dab5765d94]: S. 263CA inserted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/3) (with [Sch. 13 para. 4(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/1)[(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/2)[(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/3))
[^key-c95c78a108895a043567c241a1531c87]: Words in Sch. 3 para. 1(2) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/7)
[^key-63dc2513f864980d52309b26790e5b66]: Sch. 5B para. 1(2)(g) and preceding word substituted for Sch. 5B para. 1(2)(g)(h) (with effect in accordance with Sch. 8 para. 11 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 2(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/2/2)
[^key-ea776f18efaae407ebbfbddafd3029df]: Words in Sch. 5B para. 1(2) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 2(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/2/3)
[^key-e6bd32a22fd4fd6d98a9e459a19e17d3]: Words in Sch. 5B para. 1A(4) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 3(2)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/3/2/a)
[^key-79f0260654f30f0aaa7576a49d5e80fe]: Words in Sch. 5B para. 1A(4)(a) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 3(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/3/2/b)
[^key-f8f9373d99b2eb7d8d631a7eac81ca51]: Sch. 5B para. 1A(4A) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 3(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/3/3)
[^key-4b335a28d59a82c1f2b98a6805acaa73]: Sch. 5B para. 9(1)(1A) substituted for Sch. 5B para. 9(1) (with effect in accordance with Sch. 8 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 4(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/4/2)
[^key-cf97cc9610579647a70ac41a8f5dd58f]: Words in Sch. 5B para. 9(2) substituted (with effect in accordance with Sch. 8 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 4(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/4/3)
[^key-2a8e67ec5354ecb9e71e6a9bf476acab]: Sch. 5B para. 9(3) substituted (with effect in accordance with Sch. 8 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 4(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/4/4)
[^key-b79cf7d3d3ee5641e2d390fd4f614223]: Sch. 5B para. 16(4A) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/5)
[^key-cef46be1859c2ba67572882ef863191d]: Word in s. 169E(1) inserted (13.8.2009) by [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. 30(a)](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/30/a)
[^key-ae0973d07b4677ad7203aea9aee7434c]: Words in s. 169E(1) 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. 30(b)](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/30/b)
[^key-4db8f01bf6649539755b7ead52d476b0]: S. 169G(2)-(5) 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. 31](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/31)
[^key-f5717e2956135e3e26e8530446858d9e]: S. 235 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. 32](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/32)
[^key-3ab2738cdb0c091f1ff8ffde1c7227ba]: Sch. 1 para. 1(7) 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. 33](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/33)
[^key-773ddf5ce6c149c2e91c091bb936f215]: Sch. 1 para. 2(9) 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. 33](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/33)
[^key-b3a49a1d5bca45d15d049fdf69bd32e1]: Sch. 5 para. 10 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. 35](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/35)
[^key-597d0b3c8e04ddb54a10207b211b8463]: Sch. 4ZA paras. 14-16 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. 34](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/34)
[^key-ac8c622ad6e2cec0a627304357ad6b95]: Sch. 10 para. 2(5) 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(f)(i)](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/60/f/i)
[^key-23167c40b83c8d373d4f039ca2908bde]: Sch. 10 para. 2(10)(a)(iv)(v) 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(f)(ii)](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/60/f/ii)
[^key-dfb9963a2e52ef4c52a283fba4b858f6]: Words in s. 61(3)(a) substituted (1.10.2009) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [s. 148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 11 para. 30(2)(a)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/11/paragraph/30/2/a); [S.I. 2009/1604](https://www.legislation.gov.uk/uksi/2009/1604), [art. 2(d)](https://www.legislation.gov.uk/uksi/2009/1604/article/2/d)
[^key-fbe19c8030857666cc46931cd1415f41]: Words in s. 61(3) substituted (1.10.2009) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [s. 148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 11 para. 30(2)(b)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/11/paragraph/30/2/b); [S.I. 2009/1604](https://www.legislation.gov.uk/uksi/2009/1604), [art. 2(d)](https://www.legislation.gov.uk/uksi/2009/1604/article/2/d)
[^key-12c0408f75be600c99e8d9713347a400]: Words in s. 61(3) substituted (1.10.2009) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [s. 148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 11 para. 30(2)(c)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/11/paragraph/30/2/c); [S.I. 2009/1604](https://www.legislation.gov.uk/uksi/2009/1604), [art. 2(d)](https://www.legislation.gov.uk/uksi/2009/1604/article/2/d)
[^key-b974f25819e57e7ecb0a7cfaaa60454b]: Words in s. 170(9)(a) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [3(2)(c)](https://www.legislation.gov.uk/uksi/2009/1890/article/3/2/c)
[^key-c76077acd3c8beed07c526b7fce7968e]: Figures in s. 176(3) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [9](https://www.legislation.gov.uk/uksi/2009/1890/article/9)
[^key-842ca43789f8c45557e370f67927bc32]: Words in s. 239(7) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [4(1)(i)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/i)
[^key-8abf0bf0872d6f41ede4b8fc219fe0ae]: S. 179 excluded (with effect in accordance with reg. 1(2) of the affecting S.I.) by [The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971)](https://www.legislation.gov.uk/uksi/2009/2971), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/2971/regulation/1/1), [17](https://www.legislation.gov.uk/uksi/2009/2971/regulation/17), [18(3)](https://www.legislation.gov.uk/uksi/2009/2971/regulation/18/3)
[^key-27324177db382e3c2cd1572ceea81831]: S. 179 modified (with effect in accordance with reg. 1(2) of the affecting S.I.) by [The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971)](https://www.legislation.gov.uk/uksi/2009/2971), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/2971/regulation/1/1), [18(4)](https://www.legislation.gov.uk/uksi/2009/2971/regulation/18/4)
[^key-bcfb8945f2e9fd83b2cf3d3eed89d06c]: S. 272(5) applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [10(2)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/10/2)
[^key-354e5f9a4bcafa9fce433da3cae89e5a]: S. 12 applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [20(3)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/20/3)
[^key-9e8bc05e6c5bbae2a541e2c553795735]: Ss. 87-90A applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [20(3)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/20/3)[(4)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/20/4)
[^key-25b9c1da002b88b447d1d5f3a2e500bc]: Ss. 96-98 applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [20(3)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/20/3)
[^key-15184be5d5ee5ed29bc4ef36d32f542f]: Sch. 4C applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [20(3)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/20/3)
[^key-2f57ab9b70280ec5e5d37093965a526b]: S. 2(1) applied (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [22(1)(a)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/22/1/a)
[^key-610ce6d0fea0b593827515ffdc9cc6a2]: S. 10 applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [22(1)(b)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/22/1/b)[(3)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/22/3)
[^key-ef9737aef9c4c4f350c75fa880131e54]: S. 10B applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [22(1)(c)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/22/1/c)[(4)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/22/4)
[^key-939a37758c40b0daff266947f2f08a30]: S. 10A applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [23](https://www.legislation.gov.uk/uksi/2009/3001/regulation/23)
[^key-24d7889432d136dc6face55782d62ac9]: S. 13 applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [24](https://www.legislation.gov.uk/uksi/2009/3001/regulation/24)
[^key-c07d3ffa8a4f4178040d79532f85962f]: S. 62 applied (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [34](https://www.legislation.gov.uk/uksi/2009/3001/regulation/34/2)
[^key-c8bd393588c89e8b8b32353a787c0cf2]: S. 135 excluded (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [35(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/35/1)
[^key-c11150e0a4577a22d2965c42093567e8]: S. 136 excluded (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [36](https://www.legislation.gov.uk/uksi/2009/3001/regulation/36)
[^key-edd83b2de45b4f33b1fbe7f60998b3a5]: S. 127 restricted (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [37](https://www.legislation.gov.uk/uksi/2009/3001/regulation/37)
[^key-29e5e150f583415acd532801ad7c42bb]: S. 16 excluded (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [42(2)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/42/2)
[^key-ff5cb1001f2c641202e40640c0818dae]: S. 104 applied (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [43(3)(a)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/43/3/a)
[^key-c7cbd1407e02c9dd88d5bf75e28d0f93]: S. 37(1) modified (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [45(2)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/45/2)
[^key-d3d31fd1516cadb2502dbafd1cd25a13]: S. 162(4) modified (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [46(2)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/46/2)
[^key-6558f3e5c3f2e13e49b9cebddd64637e]: S. 128 applied (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [47(2)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/47/2)
[^key-cce328107c77d5b09531193eafd7dd9f]: Words in s. 108(1)(c) repealed (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(2)(a)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/2/a), [Sch. 2](https://www.legislation.gov.uk/uksi/2009/3001/schedule/2)
[^key-7cd185befa69f5eb48a9a91496e4ad4b]: Words in s. 108(1)(c) substituted (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(2)(b)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/2/b)
[^key-9fee6ab9a1e476257c7f5fd7dfdf8938]: Words in s. 212(1)(b) substituted (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(3)(a)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/3/a)
[^key-2d056c1bb61829212161f7007a58e6d4]: S. 212(5)-(7) repealed (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(3)(b)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/3/b), [Sch. 2](https://www.legislation.gov.uk/uksi/2009/3001/schedule/2)
[^key-b98061b0ea663b640d78966168ced34c]: Words in Sch. 7AD para. 7(1) substituted (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(4)(a)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/4/a)
[^key-1f807ae84a81232af87308e090df8038]: Words in Sch. 7AD para. 7(2) substituted (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(4)(b)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/4/b)
[^key-0da77b85f412c06638f5c5c1bc44c1c0]: Sch. 10 para. 14(63) repealed (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [Sch. 2](https://www.legislation.gov.uk/uksi/2009/3001/schedule/2)
[^key-efabcb47f77b8bbb4b9a9224e58ea22a]: Sch. 10 para. 14(43)-(49) repealed (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [Sch. 2](https://www.legislation.gov.uk/uksi/2009/3001/schedule/2)
[^key-1ff942f3392bcff11560417d8a5b0ad7]: Act modified (1.1.2010) by [The Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227)](https://www.legislation.gov.uk/uksi/2009/3227), [reg. 3(1)](https://www.legislation.gov.uk/uksi/2009/3227/regulation/3/1)
[^key-cc258e11ac8b14a1805b0c1728850b4a]: S. 288(3A) extended (1.1.2010) by [The Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227)](https://www.legislation.gov.uk/uksi/2009/3227), [regs. 1](https://www.legislation.gov.uk/uksi/2009/3227/regulation/1), [3(2)](https://www.legislation.gov.uk/uksi/2009/3227/regulation/3/2)
[^key-47989847039c135439eb58d3ce6b41fb]: S. 2(1) extended by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85O (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-cda4715377344cbddead5e2724ffa2da]: S. 10 extended by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85O (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-b2aa8f5770bf60e7dd4e3533dbcbae70]: S. 10A applied (with modifications) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85P (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-2079dd3b90ded72aa357f9dc9b83ecb8]: S. 10B extended by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85O (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-ba5b590a6d776ead0ae676bacf6a5f28]: S. 16 excluded by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z4 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-f3aa77bc6dac57b0186ac65332f84fbe]: S. 62 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85W(2) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-a42e03bd15fd22a92c2b8c8cea03936c]: S. 128 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z8 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-ce6ac0460dd43e08b71c26d09618ac72]: S. 135 restricted by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85X (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-cae86b50ab3d06d33edca267e1e6e200]: S. 136 restricted by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Y (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-6a1df202dcb12410b76fcf4393851ea2]: S. 162 modified by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z3 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-f0167c342e737649b86d258ad50ad3a5]: S. 162(4) modified by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z7 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-d2b6d8cbf88539f870ca06f7d2931633]: S. 165 modified by S.I. 2006/964, reg. 85Z3 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294)](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-d34eadb56950761146661d2c82ac3e04]: S. 260 modified by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z3 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-9cced852d460cf4f443ba8ec6287c36c]: Words in s. 287(1) substituted (18.3.2010) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(2)(c)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/2/c), [Sch. 8 para. 318(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/318/2) (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-4edca7e4a1bfa8ccaa47ddc0d41cec8e]: S. 287(2A) inserted (18.3.2010) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(2)(c)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/2/c), [Sch. 8 para. 318(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/318/3) (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-facc05574d35cfdd734b1c6f0e9981b0]: Words in s. 288(1) inserted (18.3.2010) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(2)(c)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/2/c), [Sch. 8 para. 319](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/319) (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-4266de9542ef073c6fce2fc2a27d4d7b]: S. 105 applied (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), [ss. 76(4)](https://www.legislation.gov.uk/ukpga/2010/4/section/76/4), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0c7aff1b85dcce72bdb09070f5b85a4c]: S. 107 applied (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), [ss. 76(4)](https://www.legislation.gov.uk/ukpga/2010/4/section/76/4), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5f6081cea6f8efe23af6969a115c8d5b]: S. 48 applied (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), [ss. 208](https://www.legislation.gov.uk/ukpga/2010/4/section/208), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ba322f149898daa927e7e72203805ffc]: Ss. 272-274 applied (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), [ss. 210(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/210/1), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8d376f8f74d5b6f4224b95f4a78d3854]: S. 256(4) excluded (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), [ss. 515(7)](https://www.legislation.gov.uk/ukpga/2010/4/section/515/7), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-93090c07391e5e1773a063bd34e22765]: S. 171 modified (with effect in accordance with s. 1184(1) of the affecting Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 601](https://www.legislation.gov.uk/ukpga/2010/4/section/601), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d3cf525108c50c202bdf8723c8304c79]: Ss. 171A-171C modified (with effect in accordance with s. 1184(1) of the affecting Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 601](https://www.legislation.gov.uk/ukpga/2010/4/section/601), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bceabbbeee458305f330677fa246ba07]: Ss. 179A, 179B modified (with effect in accordance with s. 1184(1) of the affecting Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 601](https://www.legislation.gov.uk/ukpga/2010/4/section/601), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-185badb0f3e95b05806b02221f051036]: S. 170(3)-(6) applied (with effect in accordance with s. 1184(1) of the affecting Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 996(3)](https://www.legislation.gov.uk/ukpga/2010/4/section/996/3), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d1df36a1652a9cad6391941c440e8928]: S. 103A inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 22 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/8); S.I. 2010/670, art. 2
[^key-407ead90697e6339d3114629d9a9592b]: Word in Pt. 3 Ch. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 22 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/9); S.I. 2010/670, art. 2
[^key-08df6050dc651264a65e3cee3044d3df]: Words in s. 288(1) substituted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 22 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/10); S.I. 2010/670, art. 2
[^key-8a3a002645da75cf42b2f7b0979acdba]: Word in [Pt. 3](https://www.legislation.gov.uk/ukpga/1992/12/part/3) heading inserted (with effect in accordance with [Sch. 22 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/12) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 22 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/9); [S.I. 2010/670](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-9e753db6f12cb524275f0ced258de330]: Words in s. 8(1) 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. 226](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/226) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fa3e4f20908eb27f5cd9497f1e9fcf84]: Words in s. 10(4) substituted (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. 8 para. 41](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/41) (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-f36984940d55d191861f4e4cab456d4a]: Words in s. 10B(3) substituted (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. 8 para. 42](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/42) (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-5e088d0eceafa0e48c3ddc6249cb61ff]: Words in s. 13(12) 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. 227](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/227) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-74c12f4f97cc5db9fe2af334d2afe8c3]: S. 37(5A) inserted (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. 228](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/228) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fbad9607b9f2d442e2ca3a382d57ef89]: Words in s. 37(2) added (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. 8 para. 231](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/231) (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-8550bf2cc9e55ee0c10db44131720764]: S. 37A inserted (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. 3 para. 7](https://www.legislation.gov.uk/ukpga/2010/8/schedule/3/paragraph/7) (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-c9c9bb0df0666fee6531dfe7dbdbcb4e]: S. 39(5) inserted (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. 229](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/229) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f9a68d6bb8c3d0093f56f6d567c8c7bf]: Word in s. 55(6)(a) omitted (with effect in accordance with art. 7(4) of the amending S.I.) by virtue of [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [7(2)](https://www.legislation.gov.uk/uksi/2010/157/article/7/2)
[^key-803356622767a15267c3af65a79924e8]: S. 55(6)(aa) inserted (with effect in accordance with art. 7(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [7(2)](https://www.legislation.gov.uk/uksi/2010/157/article/7/2)
[^key-b24e889286f9da876c3bdf2328703946]: Words in s. 59(2)(b) substituted (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. 8 para. 43](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/43) (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-9fd4606627d0f0e29040d5267316604e]: Words in s. 96(10)(a) 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. 230(a)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/230/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a65e5176b3b1983fedd5c4b65837371a]: Words in s. 96(10)(a) 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. 230(a)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/230/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7c3700b6ed625fc35386d67b9cb8792b]: Words in s. 96(10)(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. 230(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/230/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5e807132473b660ad1560eb32c2b5a69]: Words in s. 99(2) substituted (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. 8 para. 199](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/199) (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-40f48405aa481901b0316f59387cb55b]: Words in s. 108(1)(c) substituted (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. 8 para. 164](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/164) (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-d1ba10c12c2e01077df38a1b0b54980f]: S. 117(6D) substituted (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. 8 para. 200](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/200) (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-e2cc3ac834d2c55b965e3fb294a33e7f]: Words in s. 117(1) 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. 231](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/231) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-50fdb3d368d5eac2cb36f93d278b53f4]: Words in s. 125(6) 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. 232(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/232/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f9e9de111f2ede66f4089cd395a0127d]: Words in s. 125(6) 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. 232(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/232/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-450c77f9a59b56bc2e20eb7fadeabde0]: Words in s. 125A(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. 1 para. 233(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/233/a), [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-0e01c51ff649f73e1111dfce815efeaf]: Words in s. 125A(1) inserted (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. 233(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/233/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-400805aaba06ffedad14b9789125a726]: Words in s. 135(4) 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. 234](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/234) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-398b9aef8e82809f6649b60c6ed1ea57]: Words in s. 140H(3) substituted (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. 8 para. 44(a)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/a) (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-a9dabd70c5800a8686c9aa00135f0306]: Words in s. 140H(3) substituted (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. 8 para. 44(b)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/b) (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-df79fc617d062e2925058335991be118]: Words in s. 140I(3) substituted (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. 8 para. 44(a)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/a) (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-dda96e64994348384751f8d0e794fa60]: Words in s. 140I(3) substituted (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. 8 para. 44(b)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/b) (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-6804e1e1cf56806b630b232f36a170a8]: Words in s. 140J(3) substituted (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. 8 para. 44(b)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/b) (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-ca2e5abc1437b21a5c8dd76cc3de3aca]: Words in s. 140J(3) substituted (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. 8 para. 44(a)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/a) (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-a91684c7f56b11883b3731294c32d6b2]: Words in s. 140L(1)(c)(i) 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. 235](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/235) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e7fa838e7f78081aa556aec6841f8643]: Words in s. 151BA(10)(b)(i) 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. 236(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/236/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5c86d9ef1177922f7f90e82d5bfa921e]: Words in s. 151BA(10)(b)(ii) 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. 236(b)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/236/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-50f5b0c53ca5ac32fd0259ec0625413c]: Words in s. 151BA(10)(b)(ii) 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. 236(b)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/236/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7796aa1d83f8813c30867783d33ed94c]: Words in s. 151BA(10)(b)(iii) 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. 236(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/236/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3ccd75c47a22e805a8505a656a5bf353]: Words in s. 151BB(5)(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. 237](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/237) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3fa660fe42f576c7cbe51db26d1d6fb3]: Words in s. 151C(5) 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. 238](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/238) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8278b15c0471b4c8b53ce6bb49160338]: Words in s. 151D(5) 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. 239](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/239) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-16361d65b9075490ac907bf84952b23f]: S. 151F 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. 8 para. 201](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/201), [Sch. 10 Pt. 7](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/7) (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-554034506f295e44202101178969441b]: Pt. 4 Ch. 4 inserted (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. 2 para. 28](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/part/2) (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))
[^M_F_e2972858-19a8-4ed4-ca31-eeffafc6d452]: S. 151I inserted (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. 2 para. 29](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/29) (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))
[^M_F_fdc3c3e3-2ac3-428f-c76c-a161c869348f]: S. 151J and cross-heading inserted (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. 2 para. 30](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/30) (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))
[^M_F_02c42ed8-0d20-4bdf-a6ab-17a4b53b9547]: S. 151L inserted (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. 2 para. 32](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/32) (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))
[^M_F_d2cef17f-44d7-4eb6-a21a-72524ce9544c]: S. 151K inserted (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. 2 para. 31](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/31) (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))
[^M_F_015bd60e-9046-40b3-bc46-97440d3d2925]: S. 151M inserted (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. 2 para. 33](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/33) (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))
[^M_F_71e335a0-1fe7-4f7e-99d0-3e5bb711918e]: S. 151N inserted (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. 2 para. 34](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/34) (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))
[^M_F_7db55573-09f7-43cd-a679-aad5ab1a5714]: S. 151O inserted (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. 2 para. 35](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/35) (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))
[^M_F_ebcd6eab-b60c-4e65-aad6-a28bc7bd77f4]: S. 151P and cross-heading inserted (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. 2 para. 36](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/36) (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))
[^M_F_176dbd95-7963-4642-a243-a2b1b65bd3b4]: S. 151Q inserted (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. 2 para. 37](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/37) (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))
[^M_F_1fe5bfae-7848-4074-b0a5-50ca4f832461]: S. 151R inserted (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. 2 para. 38](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/38) (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))
[^M_F_416545a9-5265-4334-87d7-1105afebcaeb]: S. 151S inserted (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. 2 para. 39](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/39) (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))
[^M_F_4fe50031-dc7f-431d-c7a1-cf7d07893eec]: S. 151T and cross-heading inserted (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. 2 para. 40](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/40) (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))
[^M_F_fe10cdde-9ed7-431d-8919-9bddac0ce913]: S. 151U inserted (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. 2 para. 41](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/41) (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))
[^M_F_4b61305e-71a2-431f-a73f-0e3a07f2df4d]: S. 151V inserted (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. 2 para. 42](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/42) (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))
[^M_F_841eeb5d-b63d-4992-b66c-0b2518d21e0f]: S. 151W inserted (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. 2 para. 43](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/43) (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))
[^M_F_ae68e326-ed1b-4ba0-e1d0-ebd49bf2686a]: S. 151X and cross-heading inserted (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. 2 para. 44](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/44) (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))
[^M_F_55d17d2f-bc63-4240-9d1d-785fae29c8c0]: S. 151Y inserted (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. 2 para. 45](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/45) (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-a884ff15ff70435712ebe970051ef985]: S. 151T(7) inserted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by [The Taxation (International and Other Provisions) Act 2010 (Amendment) Order 2010 (S.I. 2010/2901)](https://www.legislation.gov.uk/uksi/2010/2901), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/2901/article/1/1), [2](https://www.legislation.gov.uk/uksi/2010/2901/article/2)
[^key-bdebe8b2c78c6dae079d4a8d0fc9ae96]: S. 161(6) inserted (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. 240](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/240) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ff1a39ddde65c7753dfcb677e603ed98]: Words in s. 165A(14) 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. 241](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/241) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4cfe999d8dce3afaa50f8ccff1c41141]: Words in s. 170(2)(c) 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. 242(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/242/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b88689aaff6dcc5deee95cbf1eaf2d5c]: Words in s. 170(6)(d) 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. 242(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/242/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c8234aa6ed3994f0536e0407dc10dbce]: S. 170(8) 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. 242(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/242/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9462d010f64110e04247abaa4e96221f]: Word in s. 170(8)(a) omitted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Corporation Tax Act 2010 (Amendment) Order 2010 (S.I. 2010/2902)](https://www.legislation.gov.uk/uksi/2010/2902), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/2902/article/1/1), [2(2)(a)](https://www.legislation.gov.uk/uksi/2010/2902/article/2/2/a)
[^key-1534a3ea00b7011ef7dfa7296b7c119c]: S. 170(8)(aa) inserted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by [The Corporation Tax Act 2010 (Amendment) Order 2010 (S.I. 2010/2902)](https://www.legislation.gov.uk/uksi/2010/2902), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/2902/article/1/1), [2(2)(b)](https://www.legislation.gov.uk/uksi/2010/2902/article/2/2/b)
[^key-b63af56532fad81819bbeaffd2f772b6]: Words in s. 171(2)(da) 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. 243](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/243) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3505c5561b9ec0cb31bb0474f46c6695]: Words in s. 179(4) 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. 244(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/244/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c7e5de782f7dbd3a1b853042d880042a]: Words in s. 179(9A) 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. 244(3)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/244/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3341421db86ef9a492d1d22916cbd55e]: Words in s. 179(9A) 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. 244(3)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/244/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-654eedb85ca9bd2cd343ddf103a9e67a]: Words in s. 179(9A) 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. 244(3)(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/244/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ee17d5bb5192a2f8b563476d2cca4589]: Words in s. 184H(5)(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. 245](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/245) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d666b17d0b80246e29477893218ae2c0]: Words in s. 190(13) 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. 246(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/246/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d96ce1eea38d66583fac10cb8597b4d5]: Words in s. 190(13) 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. 246(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/246/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ca4c125d0d999dbfed64fb8e99023d00]: Words in s. 192(2) 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. 247(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/247/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7c66e97e42e99bbf85e1100c91d94e8e]: Words in s. 192(5) 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. 247(3)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/247/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-377cca624cf222c755b2031de3f9ed81]: Words in s. 192(5) 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. 247(3)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/247/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5239cda659e4198707da88cdfe21557a]: Words in s. 198(5)(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. 248](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/248) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d47973f8ca422236c3f5b39658b155a4]: Words in s. 203(2) substituted (1.4.2010) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 29](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/29); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-9226e0a12c9cad4515c01dff8eca357b]: Words in s. 212(1)(c) 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. 249](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/249) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fb5859b0425bc6eb1c66e32fc3e6597b]: Words in s. 212(1)(b) substituted (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. 8 para. 165](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/165) (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-5e212b12fb34d64154469d04172d77ab]: S. 217D and cross-heading inserted (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. 250](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/250) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3360bc906e81d1bbe277aea8188e847e]: Words in s. 218 substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 17(2)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/17/2); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-4acae086b164ccebe938da867771261d]: Words in s. 218 substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 17(3)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/17/3); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-769150bbede5b933d4a136721a87550c]: Words in s. 218(1)(a) inserted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 17(4)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/17/4); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-99a3c4ec023252c7a456728dfa61aedb]: Words in s. 218 cross-heading substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 17(5)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/17/5); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-477d013601354072a625617447b18d8f]: Words in s. 218 heading substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 17(5)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/17/5); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-4d3e34955c8affdae901ac7cd97936b5]: S. 219 heading substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(4)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/4); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-e59a4108c7031637c1540ec154348715]: Words in s. 219(1)(a) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(a)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/a); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-6b6e0cbf14015cb9ca67e906bc2cd5b5]: Words in s. 219(1)(c) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(a)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/a); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-d4f174813e8386ae67593a2c78569f53]: Words in s. 219(1)(d) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(a)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/a); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-68c707cf196001e624811382982ed310]: Words in s. 219(1) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(b)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/b); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-b6752d905a28e4b5903ce37dbb787874]: Words in s. 219(1)(c) inserted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(c)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/c); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-de9ea958403d09d9f4d648c3ce616d92]: Words in s. 219(1) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(d)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/d); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-d121465409679f40342ae8ac4f549dfe]: Words in s. 219(2) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(3)(a)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/3/a); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-e273258b8a9c23cf9e3318ada97930d5]: Words in s. 219(2) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(3)(b)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/3/b); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-b01be1687209dabf03f3ff9d68b0b555]: Words in s. 221(2) 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. 251](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/251) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-762c1a59cbb0f80eab05741447a8bbc4]: S. 228(10) 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. 252](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/252) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b0be2c0999c7388e933841ec5964cbe8]: Words in s. 239(7) 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. 253](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/253) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8ce61830d4f2f7f42d9230f9823dbdc0]: Words in s. 253(4A)(a) substituted (1.4.2010) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 30(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/30/a); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-6a0aa4800f788df0c9451cd3c75a2d79]: Words in s. 253(4A)(b) substituted (1.4.2010) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 30(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/30/b); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-500328ef6bfb0d70c5ab959b6782159e]: Words in s. 256(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. 1 para. 254(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/254/2), [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-bc599962671daf9fb4ce7c491367e1e3]: S. 256(3A) inserted (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. 254(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/254/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-73e4b975e4c159d43df870d372ccc5bb]: S. 256(4) 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. 254(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/254/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c8759b2d3d9be76ebc312d015562fcd0]: S. 256(7)(8) inserted (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. 254(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/254/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-40baeb671e3e266e4675970ebf580529]: Words in s. 256A heading inserted (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. 255](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/255) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7755022a5de186958768f1b3fcf1633e]: Words in s. 256B title inserted (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. 256](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/256) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e61545d7c59985ad3e56e64a52e18d7c]: Ss. 256C, 256D inserted (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. 257](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/257) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-81e4694224c6d7082cab47df89b1f348]: Words in s. 257(1)(a) inserted (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. 258(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-cce71a64f986cf62309dba59d8e750a7]: Words in s. 257(2A) 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. 258(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d0dc1aa1197803062a983728ad065622]: S. 257(2B)(a)-(c) 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. 258(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4da03a015c08a7d910e14828a3f36f9a]: Words in s. 257(2C) 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. 1 para. 258(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/5), [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-28c3a985e2c1d1f609a6bfc9fc41d2a3]: Words in s. 257(3) inserted (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. 258(6)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/6/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3611fef9f70b6daadec27e68b4077c55]: Words in s. 257(3) inserted (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. 258(6)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/6/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4438bc20c2750ae166a3129922c38a5e]: S. 257(5) inserted (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. 258(7)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/7) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1a7052c95cff7b1c5a89f86e2309bf24]: Words in s. 259(1)(a) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 19(2)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/19/2); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-c8f8cc0477819a0304ee2f80efda4817]: Words in s. 259(1)(b) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 19(3)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/19/3); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-55d0f334973109bc9506b2f3f3f8e1b7]: Words in s. 259(2)(b) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 19(3)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/19/3); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-6c41ce3b7e57ffeba455d44d52751d9f]: S. 259(3) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 19(4)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/19/4); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-b36f60201d172f594631032623b386d4]: Words in s. 263B(7) 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. 259](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/259) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ab38fcf2004f3e5b9816ca43681e1761]: Words in s. 263E(1)(a) substituted (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. 8 para. 268(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/268/2) (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-79e778d6ebfed5f7191ec3b4795b54ae]: Words in s. 263E(6) substituted (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. 8 para. 268(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/268/3) (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-cc5f9e2399e52c455b27915d81a699f8]: Words in s. 263E(6) inserted (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. 8 para. 268(4)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/268/4) (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-e43cfefee0c9492890e7052ce2552def]: Words in s. 263E(6) substituted (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. 8 para. 268(5)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/268/5) (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-c36b5ac8119a98b3a0e2652028a78911]: Words in s. 263E(6) substituted (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. 8 para. 268(6)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/268/6) (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-a6f12f395329a14f0ad5729c1efac7ec]: Words in s. 263E(1)(a) inserted (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. 260](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/260) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-26c6c0d9326891d1f93e85d7b8f0b881]: Words in s. 271(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. 261(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/261/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-888bc7015402221c78d7405234974e9e]: Words in s. 271(6)(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. 261(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/261/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a1d03972a07916d56c05600371d7f8ae]: Words in s. 276(2)(d) 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. 262](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/262) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5982316e786459b86dd1bbca76bed96a]: S. 277 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. 8 para. 45](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/45), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (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-0a47500c654fda9c28c14a02e5a35563]: S. 278 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. 8 para. 46](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/46), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (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-7f1a1ea48bd5b8ff51cc5fd588c31c3a]: Words in s. 279(5)(a) substituted (1.4.2010) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 31(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/31/a); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-52f55f47561c37046a1158bb0b329528]: Words in s. 279(5)(b) substituted (1.4.2010) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 31(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/31/b); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-643ab9e50514460beb215a103cb993dc]: Words in s. 286(3A)(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. 263](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/263) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fe1de5f3c103f55a9b92356e326a713e]: Words in s. 288(1) substituted (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. 8 para. 47](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/47) (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-2d6c6495e4231d33f2fbd4735731ea09]: Words in s. 288(1) 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. 264(2)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a541261f5d562c4584209ffc551f8fee]: Words in s. 288(1) 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. 264(2)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ec2d66ad6b99182d5b31f2d5057ae6fc]: Words in s. 288(1) 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. 264(2)(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-693eee3fd96f6288b7e4f42cfa9f55c5]: Words in s. 288(1) 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. 264(2)(d)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-aa49fd8526bd132baa90efca7f2147ef]: Words in s. 288(1) 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. 264(2)(e)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/e) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e597dff440ee8c7dd4ad8dd590c016d5]: Words in s. 288(1) 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. 264(2)(f)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/f) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-285abd80384872cf9aa7537454075e2a]: Words in s. 288(1) inserted (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. 264(2)(g)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/g) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-6f30c061611ffe1fbe8f9125548432d3]: Words in s. 288(3A)(a) inserted (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. 264(3)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d81b5ff9811801b63a35eb4cddaf58c5]: S. 288(3A)(e) 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. 1 para. 264(3)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/3/b), [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-196aba22eed3b269877432871e3e6c61]: Words in s. 288(8) substituted (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. 8 para. 202](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/202) (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-486b2ef49ea7f18e34cbfef66ee55b81]: Ss. 248A-248E and cross-heading inserted (with effect in accordance with art. 8(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [8(1)](https://www.legislation.gov.uk/uksi/2010/157/article/8/1)
[^key-2c52cf27be032c869a0727f1d7b1299e]: S. 268B inserted (with effect in accordance with art. 9(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [9(1)](https://www.legislation.gov.uk/uksi/2010/157/article/9/1)
[^key-f021fc1d165d23551599defa253867a1]: Words in Sch. 3 para. 7(3)(a) 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. 265](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/265) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-73ea8674a133bdec77aec5503ac4f35c]: Sch. 3 para. 1A inserted (with effect in accordance with art. 7(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [7(3)](https://www.legislation.gov.uk/uksi/2010/157/article/7/3)
[^key-0003ac38f1bf47c0c40f92d9eda55052]: Words in Sch. 5 para. 2(8) 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. 266(2)(a)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/2/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-11a2100693c1466990fa5c8c2dd9c845]: Words in Sch. 5 para. 2(8) 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. 266(2)(a)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/2/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b5ec147617e82f14abd0bfb7dd61e9f6]: Words in Sch. 5 para. 2(9) 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. 266(2)(b)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/2/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1bcd5e7856fbec78da951d738dee18de]: Words in Sch. 5 para. 2(9) 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. 266(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/2/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-eeb122a21b22a4aab8854ed51a58751d]: Words in Sch. 5 para. 2(10) 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. 266(2)(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-054d6182aea4486c5359a2ce7332f59f]: Words in Sch. 5 para. 2A(8) 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. 266(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/3/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ab9bb2709deb11cca53f9febedd8f806]: Words in Sch. 5 para. 2A(8) 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. 266(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/3/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0559f42380d963495ed3c66689883959]: Words in Sch. 5 para. 2A(9) 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. 266(3)(b)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/3/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-47eda05d9710662a281db9c7e83f5921]: Words in Sch. 5 para. 2A(9) 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. 266(3)(b)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/3/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4f64ff6e341a7740f60cd704549aee85]: Words in Sch. 5 para. 2A(10) 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. 266(3)(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d7bbd29d595da013dd3a96c6058e1195]: Words in Sch. 5 para. 8(8) 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. 266(4)(a)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/4/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a1f95e3543bb5d39a0d22c38c11809d0]: Words in Sch. 5 para. 8(8) 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. 266(4)(a)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/4/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-632b3ce5ba78954beae956860f2e1945]: Words in Sch. 5 para. 8(9) 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. 266(4)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/4/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-88cea614e42865149f305551f6d6453b]: Words in Sch. 5 para. 9(9) 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. 266(5)(a)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/5/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3a1b7d636def9e76a3e52dbd3b9cd41e]: Words in Sch. 5 para. 9(9) 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. 266(5)(a)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/5/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1a0b42e7c279aa342702f9b27016aa0c]: Words in Sch. 5 para. 9(10) 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. 266(5)(b)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/5/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b7304f1866bb5c387f460fce4a858158]: Words in Sch. 5 para. 9(10) 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. 266(5)(b)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/5/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a3c634eebb816ace19fb32d4f105c3e0]: Words in Sch. 5 para. 9(11) 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. 266(5)(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/5/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-459435e4514bc2cce5b4d4bb8c326107]: Words in Sch. 5AA para. 4(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. 267(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/267/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-6eabe71b875174963ac04ce15ae7d43d]: Words in Sch. 5AA para. 8(1) 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. 267(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/267/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-90466fc45498b2c7099867d52e44cf65]: Words in Sch. 5B para. 19(1) 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. 268(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/268/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4ac89ee10e391230c7f273dbe0bdedda]: Words in Sch. 5B para. 19(1) 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. 268(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/268/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1c256cce464613fcf8b396987d3fffbb]: Words in Sch. 7AC para. 5(6) 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. 269(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/269/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b7de2c1469e84e8cc147ee5b840364b4]: Sch. 7AC para. 8(2) substituted for Sch. 7AC para. 8(2)(3) (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. 269(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/269/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-24b63841d74bbb4a4e08b1f3653dd668]: Words in Sch. 7AC para. 8(2) substituted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by [The Corporation Tax Act 2010 (Amendment) Order 2010 (S.I. 2010/2902)](https://www.legislation.gov.uk/uksi/2010/2902), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/2902/article/1/1), [2(3)](https://www.legislation.gov.uk/uksi/2010/2902/article/2/3)
[^key-540877340414267cd069fd6cd9479452]: Words in Sch. 7AC para. 17(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. 269(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/269/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e6a494af4bc924fc835416b7d8eecba1]: Words in Sch. 7AC para. 26(4) 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. 269(5)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/269/5/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-62a86c30fe8b927c147941eb6915b9b9]: Words in Sch. 7AC para. 26(4) 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. 269(5)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/269/5/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-69434fe0e85433febd0f5aefbbeb1838]: Words in Sch. 7AD para. 7(1) substituted (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. 8 para. 166](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/166) (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-3d855a28a891e2ac575b84002f6df501]: Words in Sch. 8 para. 9(2) substituted (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. 8 para. 244](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/244) (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-685dfa50134d9d0cbce999fdfa170f2c]: Sch. 10 para. 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. 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-cff185289988f339d82da44f2f80bb85]: Sch. 10 para. 14(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-a6978fc43f2e05f1698da09f29e8f756]: Sch. 10 para. 14(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-0b78e26be6f44c126d7db23565089140]: Sch. 10 para. 14(20) 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-d4ae496ab0f5862288a64b6e51286d28]: Sch. 10 para. 14(32) 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-acee1e8f73e45fd72a8f3427de367d79]: Sch. 10 para. 14(51) 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-85f99df33e4b3cff5f3bff813e42154f]: Sch. 10 para. 14(54) 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-89dbdb28fc4e0c77885987a4b0f985e9]: Sch. 10 para. 14(55) 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-01f7cbcc85e1d2ae365a6da8a51a5837]: Sch. 10 para. 16(6) 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-a85692ecc28106f774233f450fa3d54d]: Pt. 4 Ch. 4 applied (with modifications) (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. 9 para. 40](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/40) (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-39cd41ece8d3464d025358ed47b6e41e]: S. 151W(b) modified (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. 9 para. 38](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/38) (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-9d2266cff61c51d6e733a53fa72156c3]: Pt. 7A inserted (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. 6 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/6/part/2) (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-36cb4cd87b9bcd02ba09f79afe0d7eb3]: Words in [s. 140(4)](https://www.legislation.gov.uk/ukpga/1992/12/section/140/4) substituted (with effect in accordance with s. 37(3) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 37(1)(a)](https://www.legislation.gov.uk/ukpga/2010/13/section/37/1/a)
[^key-f6adb31ad7de0adf5588d5ab4fa20f19]: [S. 140(4A)](https://www.legislation.gov.uk/ukpga/1992/12/section/140/4A) inserted (with effect in accordance with s. 37(3) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 37(1)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/37/1/b)
[^key-b2eec19dc7a5575befe590ec4da71443]: Sch. 7AC para. 35 omitted (with effect in accordance with s. 37(3) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 37(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/37/2)
[^key-7371707874ccad3e0f038516e897366f]: S. 252A inserted (with effect in accordance with Sch. 9 para. 3 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/2010/13/schedule/9/paragraph/1)
[^key-bc279a1ba044257ed395db94fe53eb1d]: Sch. 8A inserted (with effect in accordance with Sch. 9 para. 3 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/2010/13/schedule/9/paragraph/2)
[^key-f4fb6dc4a620d33114dd9c46d7919bcb]: Words in s. 169H(1) substituted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 4](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/4)
[^key-4a46493a1659aa2d4eed7de8bcc40e20]: Ss. 4, 4A substituted (with effect in accordance with Sch. 1 para. 12 of the amending Act) for s. 4 by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 2](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/2) (with [Sch. 1 para. 18](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/18))
[^key-940fac0d0ad27b649d9ceede394b38b2]: S. 4B inserted (with effect in accordance with Sch. 1 para. 13 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/3)
[^key-650142c95da88c84a5037548ddaa110d]: S. 169N(2)-(4B) substituted for s. 169N(2)-(4) (with effect in accordance with Sch. 1 para. 14 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 5(2)](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/5/2)
[^key-667849f682dfbcbcc940de3c3f954f49]: Words in s. 169N(7) substituted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 5(3)](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/5/3)
[^key-19df34405faaaf2f505544189fda1401]: Words in s. 169O(3) omitted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by virtue of [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 6](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/6)
[^key-b52a78edba90493908cee038a0a89082]: Words in s. 169P(3) omitted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by virtue of [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 7](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/7)
[^key-31c1de9894434392ef5499d0cc1802db]: S. 169R substituted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 8](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/8)
[^key-8612bfe2191f24160a96041f269896fc]: Sch. 5B para. 1(5A) inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 9(2)](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/9/2)
[^key-8761bb75553550df1911883531245e13]: S. 22(4) inserted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 3 para. 4(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/3/paragraph/4/2) (with [Sch. 3 para. 6(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/3/paragraph/6/3))
[^key-1e992296c0fc4ef8c22c8167cf5e7218]: S. 122(6) inserted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 3 para. 4(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/3/paragraph/4/3) (with [Sch. 3 para. 6(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/3/paragraph/6/4))
[^key-1df7283444504b4d887f698c5c686c44]: S. 223(8)(aa) inserted (with effect in accordance with s. 16(4) of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 16(1)](https://www.legislation.gov.uk/ukpga/2010/33/section/16/1)
[^key-47ba1b837c82e29ec488a70281acd9bc]: S. 224(4) inserted (with effect in accordance with s. 16(4) of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 16(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/16/2)
[^key-62445f6b6d3001fa675a73d9544cba13]: S. 225D inserted (with effect in accordance with s. 16(4)(5) of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 16(3)](https://www.legislation.gov.uk/ukpga/2010/33/section/16/3)
[^key-bc0f627f676ff20f457d5e02f4955b46]: S. 198H inserted (with effect in accordance with s. 17(2) of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 17(1)](https://www.legislation.gov.uk/ukpga/2010/33/section/17/1)
[^key-8ac7ad9c3f62d66d964ae9a5a9a75c94]: S. 142A inserted (with effect in accordance with Sch. 4 para. 12 of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 4 para. 1](https://www.legislation.gov.uk/ukpga/2010/33/schedule/4/paragraph/1)
[^key-373f5965a671396a7e06a325d96dd286]: S. 26A inserted (1.2.2011) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 39(7)](https://www.legislation.gov.uk/ukpga/2008/9/section/39/7)[(8)](https://www.legislation.gov.uk/ukpga/2008/9/section/39/8); [S.I. 2011/23](https://www.legislation.gov.uk/uksi/2011/23), [art. 2](https://www.legislation.gov.uk/uksi/2011/23/article/2)
[^key-7560e22e2f77a5fef4de439618bf1b70]: Act applied (with modifications) (8.2.2011) by [The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245)](https://www.legislation.gov.uk/uksi/2011/245), [reg. 1](https://www.legislation.gov.uk/uksi/2011/245/regulation/1), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/uksi/2011/245/schedule/6/part/1) (with [reg. 27(a)](https://www.legislation.gov.uk/uksi/2011/245/regulation/27/a))
[^key-8673b85ff65de819c4cc92516ea5c995]: S. 283 restricted (1.4.2011) by [The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701)](https://www.legislation.gov.uk/uksi/2011/701), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/701/article/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2011/701/article/4/2), [5](https://www.legislation.gov.uk/uksi/2011/701/article/5)
[^key-355d30062a157147af37e591744701d4]: Words in s. 271(7) repealed: (with effect in accordance with s. 46(5)(b) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 46(3)(d)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/3/d), [Sch. 11 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/12) (with [s. 46(7)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/7)); (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
[^key-ba1675552646617c034cfbf2f9198bc6]: Words in s. 271(7) substituted (with effect in accordance with s. 46(5)(a) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 46(3)(a)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/3/a) (with [s. 46(7)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/7))
[^key-fe23a703b63085d15a013f25d9c585cd]: Words in s. 271(7) repealed (with effect in accordance with s. 46(5)(a) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 46(3)(c)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/3/c), [Sch. 11 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/12) (with [s. 46(7)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/7))
[^key-1dbfeee927e79e6e04d66a064ad294b4]: Words in s. 271(7) repealed (with effect in accordance with s. 46(5)(b) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 46(3)(b)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/3/b), [Sch. 11 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/12) (with [s. 46(7)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/7))
[^M_C_7868c94b-dcf7-4e77-8f60-4675e94c7ea6]: S. 104 applied (with modifications) by [S.I. 1989/469](https://www.legislation.gov.uk/uksi/1989/469), [reg. 27(2)](https://www.legislation.gov.uk/uksi/1989/469/regulation/27/2) (as inserted by [S.I. 1996/846](https://www.legislation.gov.uk/uksi/1996/846), [reg. 11(b)](https://www.legislation.gov.uk/uksi/1996/846/regulation/11/b))
[^M_C_8a1ef054-e170-454f-efce-eedea094e571]: S. 107 modified by [S.I. 1989/469](https://www.legislation.gov.uk/uksi/1989/469), [reg. 27A(2A)](https://www.legislation.gov.uk/uksi/1989/469/regulation/27A/2A) (as inserted (6.4.1996) by [S.I. 1996/846](https://www.legislation.gov.uk/uksi/1996/846), [reg. 11(b)](https://www.legislation.gov.uk/uksi/1996/846/regulation/11/b))
#### Calculation of the disposal cost of accumulation units
#### Shares beginning or ceasing to be shares to which section 521B of CTA 2009 applies
#### Assets that are not qualifying corporate bonds for corporation tax purposes.
#### Increase in expenditure by reference to tax charged in relation to employment-related securities
#### Effect of share loss relief
#### Roll-over relief on re-investment by trustees.
## SCHEDULE 7A
### Application and construction of Schedule
#### Procedure for clearance in advance.
#### Roll-over relief on re-investment by trustees.
#### Postponement of charge on transfer of assets to non-resident company.
#### Relief for disposals by individuals on retirement from family business.
#### Relief for disposals by individuals on retirement from family business.
##### 98A
Schedule 5A to this Act (which contains general provisions about information relating to settlements with a foreign element) shall have effect.
##### 144A
- (1) In any case where—
- (a) an option is exercised; and
- (b) the nature of the option (or its exercise) is such that the grantor of the option is liable to make, and the person exercising it is entitled to receive, a payment in full settlement of all obligations under the option,
subsections (2) and (3) below shall apply in place of subsections (2) and (3) of section 144.
- (2) As regards the grantor of the option—
- (a) he shall be treated as having disposed of an asset (namely, his liability to make the payment) and the payment made by him shall be treated as incidental costs to him of making the disposal; and
- (b) the grant of the option and the disposal shall be treated as a single transaction and the consideration for the option shall be treated as the consideration for the disposal.
- (3) As regards the person exercising the option—
- (a) he shall be treated as having disposed of an asset (namely, his entitlement to receive the payment) and the payment received by him shall be treated as the consideration for the disposal;
- (b) the acquisition of the option (whether directly from the grantor or not) and the disposal shall be treated as a single transaction and the cost of acquiring the option shall be treated as expenditure allowable as a deduction under section 38(1)(a) from the consideration for the disposal; and
- (c) for the purpose of computing the indexation allowance (if any) on the disposal, the cost of the option shall be treated (notwithstanding paragraph (b) above) as incurred when the option was acquired.
- (4) In any case where subsections (2) and (3) above would apply as mentioned in subsection (1) above if the reference in that subsection to full settlement included a reference to partial settlement, those subsections and subsections (2) and (3) of section 144 shall both apply but with the following modifications—
- (a) for any reference to the grant or acquisition of the option there shall be substituted a reference to the grant or acquisition of so much of the option as relates to the making and receipt of the payment or, as the case may be, the sale or purchase by the grantor; and
- (b) for any reference to the consideration for, or the cost of or of acquiring, the option there shall be substituted a reference to the appropriate proportion of that consideration or cost.
- (5) In this section “*appropriate proportion*” means such proportion as may be just and reasonable in all the circumstances.
##### 150A
- (1) For the purpose of determining the gain or loss on any disposal of ... shares by an individual where—
- (a) an amount of relief is attributable to the shares, and
- (b) apart from this subsection there would be a loss,
the consideration given by him for the shares shall be treated as reduced by the amount of the relief.
- (2) Subject to subsection (3) below, if on any disposal of ... shares by an individual after the end of the period referred to in section 312(1A)(a) of the Taxes Act or section 159(2) of ITA 2007 where an amount of relief is attributable to the shares, there would (apart from this subsection) be a gain, the gain shall not be a chargeable gain.
- (2A) Notwithstanding anything in section 16(2), subsection (2) above shall not apply to a disposal on which a loss accrues.
- (3) Where—
- (a) an individual's liability to income tax has been reduced (or treated by virtue of section 304 of the Taxes Act or section 245 of ITA 2007 (spouses and civil partners) as reduced) for any year of assessment under section 289A of the Taxes Act or section 158 of ITA 2007 in respect of any issue of shares,
- (b) the amount of the reduction (“A”) is less than the amount (“B”) which is equal to tax at the basic rate for that year on the amount subscribed for the issue, and
- (c) A is not found under section 289A(2)(b) of the Taxes Act or (as the case may require) is not within paragraph (b) solely by virtue of section 29(2) and (3) of ITA 2007,
then, if there is a disposal of the shares on which there is a gain, subsection (2) above shall apply only to so much of the gain as is found by multiplying it by the fraction—
$AB$
- (4) Any question as to—
- (a) which of any shares acquired by an individual at different times a disposal relates to, being shares to which relief is attributable, or
- (b) whether a disposal relates to shares to which relief is attributable or to other shares,
shall for the purposes of capital gains tax be determined as for the purposes of section 299 of the Taxes Act or as provided by section 246 of ITA 2007; and Chapter I of this Part shall have effect subject to the foregoing provisions of this subsection.
- (5) Sections 104, 105 and 106A shall not apply to shares to which relief is attributable.
- (6) Where an individual holds shares which form part of the ordinary share capital of a company and include shares of more than one of the following kinds, namely—
- (a) shares to which relief is attributable and to which subsection (6A) below applies,
- (b) shares to which relief is attributable and to which that subsection does not apply, and
- (c) shares to which relief is not attributable,
then, if there is within the meaning of section 126 a reorganisation affecting those shares, section 127 shall apply (subject to the following provisions of this section) separately to shares falling within paragraph (a), (b) or (c) above (so that shares of each kind are treated as a separate holding of original shares and identified with a separate new holding).
- (6A) This subsection applies to any shares if—
- (a) expenditure on the shares has been set under Schedule 5B to this Act against the whole or part of any gain; and
- (b) in relation to the shares there has been no chargeable event for the purposes of that Schedule.
- (7) Where—
- (a) an individual holds shares (“*the existing holding*”) which form part of the ordinary share capital of a company,
- (b) there is, by virtue of any such allotment for payment as is mentioned in section 126(2)(a), a reorganisation affecting the existing holding, and
- (c) immediately following the reorganisation, relief is attributable to the existing holding or the allotted shares,
sections 127 to 130 shall not apply in relation to the existing holding.
- (8) Sections 135 and 136 shall not apply in respect of shares to which relief is attributable.
- (8A) Subsection (8) above shall not have effect to disapply section 135 or 136 where—
- (a) the new holding consists of new ordinary shares carrying no present or future preferential right to dividends or to a company’s assets on its winding up and no present or future ... right to be redeemed,
- (b) the new shares are issued on or after 29th November 1994 and after the end of the relevant period, and
- (c) the condition in subsection (8B) below is satisfied.
- (8B) The condition is that at some time before the issue of the new shares—
- (a) the company issuing them issued eligible shares, and
- (b) a certificate in relation to those eligible shares was issued by the company for the purposes of section 306(2) of the Taxes Act or section 203(1) of ITA 2007 and in accordance with section 306 of the Taxes Act or sections 204 and 205 of ITA 2007.
- (8C) In subsection (8A) above—
- (a) “*new holding*” shall be construed in accordance with sections 126, 127, 135 and 136;
- (b) “*relevant period*” means the period found by applying section 312(1A)(a) of the Taxes Act or section 159(2) of ITA 2007 by reference to the company issuing the shares referred to in subsection (8) above and by reference to those shares.
- (8D) Where shares to which relief is attributable are exchanged for other shares in circumstances such that section 304A of the Taxes Act or section 247 of ITA 2007 (acquisition of share capital by new company) applies—
- (a) subsection (8) above shall not have effect to disapply section 135; and
- (b) the following—
- (i) subsections (2)(b), (3) and (4) of section 304A of the Taxes Act and subsection (5) of that section so far as relating to section 306(2) of that Act, or
- (ii) sections 247(3)(b), 248(2)(a) and 249 of ITA 2007,
shall apply for the purposes of this section as they apply for the purposes of Chapter 3 of Part 7 of the Taxes Act or Part 5 of ITA 2007.
- (9) Where the relief attributable to any shares is reduced by virtue of section 305(2) of the Taxes Act—
- (a) the sums allowable as deductions from the consideration in the computation, for the purposes of capital gains tax, of the gain or loss accruing to an individual on the disposal of any of the allotted shares or debentures shall be taken to include the amount of the reduction apportioned between the allotted shares or (as the case may be) debentures in a way which is just and reasonable, and
- (b) the sums so allowable on the disposal (in circumstances in which the preceding provisions of this section do not apply) of any of the shares referred to in section 305(1)(a) shall be taken to be reduced by the amount mentioned in paragraph (a) above, similarly apportioned between those shares.
- (10) There shall be made all such adjustments of capital gains tax, whether by way of assessment or by way of discharge or repayment of tax, as may be required in consequence of the relief being given or withdrawn.
- (10A) In this section—
- “*ordinary share capital*” has the meaning given in section 989 of ITA 2007;
- “*ordinary shares*”, in relation to a company, means shares forming part of its ordinary share capital.
- (11) Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 (enterprise investment scheme) applies for the purposes of this section to determine whether relief is attributable to any shares and, if so, the amount of relief so attributable; and “*eligible shares*” has the same meaning as in that Chapter or means shares that meet the requirements of section 173(2) of ITA 2007.
- (12) References in this section to Chapter III of Part VII of the Taxes Act or any provision of that Chapter are to that Chapter or provision as it applies in relation to shares issued on or after 1st January 1994.
- (13) References in this section to Part 5 of ITA 2007 or any provision of that Part are to a Part or provision that applies only in relation to shares issued after 5 April 2007.
##### 164BA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 164MA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Effect of share loss relief
#### Procedure for clearance in advance.
#### Exchange gains and losses from loan relationships: regulations
## SCHEDULE 5A
##### 1
- (1) This Schedule shall have effect, in the case of a company which is or has been a member of a group of companies (“*the relevant group*”), in relation to any pre-entry losses of that company, but this Schedule shall have no effect in any case where section 184A (restrictions on buying losses: tax avoidance schemes) has effect in relation to those losses.
- (2) In this Schedule “*pre-entry loss*”, in relation to any company, means—
- (a) any allowable loss that accrued to that company at a time before it became a member of the relevant group; or
- (b) the pre-entry proportion of any allowable loss accruing to that company on the disposal of any pre-entry asset;
and for the purposes of this Schedule the pre-entry proportion of any loss shall be calculated in accordance with paragraphs 2 to 5 below.
- (3) In this Schedule “*pre-entry asset*”, in relation to any disposal, means (subject to sub-paragraph (4) below) any asset which was held, at the time immediately before the relevant event occurred in relation to it, by any company (whether or not the one which makes the disposal) which is or has at any time been a member of the relevant group.
- (3A) In this paragraph references to the relevant event occurring in relation to a company—
- (a) in a case in which—
- (i) the company was resident in the United Kingdom at the time when it became a member of the relevant group, or
- (ii) the asset was a chargeable asset in relation to the company at that time,
are references to the company becoming a member of that group;
- (aa) in a case in which (whether or not paragraph (a)(i) also applies)—
- (i) the company is an SE resident in the United Kingdom, and
- (ii) the asset was transferred to the SE as part of the process of its formation by the merger by acquisition of two or more companies in accordance with Articles 2(1) and 17(2)(a) or (b) of Council Regulation [(EC) 2157/2001](https://www.legislation.gov.uk/european/regulation/2001/2157) on the Statute for a European Company (Societas Europaea),
are references to the asset becoming a chargeable asset in relation to the SE or, if at the time of the formation of the SE the asset was a chargeable asset in relation to a company which ceased to exist as part of the process of the formation of the SE, to the asset becoming a chargeable asset in relation to that company;
- (b) in any other case, are references to whichever is the first of—
- (i) the company becoming resident in the United Kingdom, or
- (ii) the asset becoming a chargeable asset in relation to the company.
For this purpose an asset is a “*chargeable asset*” in relation to a company at any time if, were the asset to be disposed of by the company at that time, any gain accruing to the company would be a chargeable gain and would by virtue of section 10B (or, if the company is an SE, by reason of the asset having been transferred to the SE on its formation) form part of its chargeable profits for corporation tax purposes.
- (4) Subject to paragraph 3 below, an asset is not a pre-entry asset if—
- (a) the company which held the asset at the time the relevant event occurred in relation to it is not the company which makes the disposal; and
- (b) since that time that asset has been disposed of otherwise than by a disposal to which section 171 applies;
but (without prejudice to sub-paragraph (8) below) where, on a disposal to which section 171 does not apply, any asset would cease to be a pre-entry asset by virtue of this sub-paragraph but the company making the disposal retains any interest in or over the asset in question, that interest shall be a pre-entry asset for the purposes of this Schedule.
- (5) References in this Schedule, in relation to a pre-entry asset, to the relevant time are references to the time when the relevant event occurred in relation to the company by reference to which that asset is a pre-entry asset; and for the purposes of this Schedule—
- (a) where a relevant event has occurred in relation to a company on more than one occasion, an asset is a pre-entry asset by reference to that company if it would be a pre-entry asset by reference to that company in respect of any one of those occasions; but
- (b) references in the following provisions of this Schedule to the time when a relevant event occurred in relation to a company, in relation to assets held on more than one such occasion as is mentioned in paragraph (a) above, are references to the later or latest of those occasions.
- (6) Subject to so much of sub-paragraph (6) of paragraph 9 below as requires groups of companies to be treated as separate groups for the purposes of that paragraph, if—
- (a) the principal company of a group of companies (“*the first group*”) has at any time become a member of another group (“*the second group*”) so that the two groups are treated as the same by virtue of subsection (10) or (10A) of section 170, and
- (b) the second group, together in pursuance of that subsection with the first group, is the relevant group,
then, except where sub-paragraph (7) below applies, the members of the first group shall be treated for the purposes of this Schedule as having become members of the relevant group at that time, and not by virtue of that subsection at the times when they became members of the first group.
- (7) This sub-paragraph applies where—
- (a) the persons who immediately before the time when the principal company of the first group became a member of the second group owned the shares comprised in the issued share capital of the principal company of the first group are the same as the persons who, immediately after that time, owned the shares comprised in the issued share capital of the principal company of the relevant group; and
- (b) the company which is the principal company of the relevant group immediately after that time—
- (i) was not the principal company of any group immediately before that time; and
- (ii) immediately after that time had assets consisting entirely, or almost entirely, of shares comprised in the issued share capital of the principal company of the first group.
- (8) For the purposes of this Schedule, but subject to paragraph 3 below—
- (a) an asset acquired or held by a company at any time and an asset held at a later time by that company, or by any company which is or has been a member of the same group of companies as that company, shall be treated as the same asset if the value of the second asset is derived in whole or in part from the first asset; and
- (b) if—
- (i) any asset is treated (whether by virtue of paragraph (a) above or otherwise) as the same as an asset held by a company at a later time, and
- (ii) the first asset would have been a pre-entry asset in relation to that company,
the second asset shall also be treated as a pre-entry asset in relation to that company;
and paragraph (a) above shall apply, in particular, where the second asset is a freehold and the first asset is a leasehold the lessee of which acquires the reversion.
- (9) In determining for the purposes of this Schedule whether any allowable loss accruing to a company under section 116(10)(b) is a loss that accrued before the company became a member of the relevant group, any loss so accruing shall be deemed to have accrued at the time of the relevant transaction within the meaning of section 116(2).
- (10) In determining for the purposes of this Schedule whether any allowable loss accruing to a company on a disposal under section 212 is a loss that accrued before the company became a member of the relevant group, the provisions of section 213 shall be disregarded.
### Pre-entry proportion of losses on pre-entry assets
In this Schedule “*the commencement day*” means the day on which the Finance Act 1994 was passed.
##### 2
- (1) Subject to paragraphs 3 to 5 below, the pre-entry proportion of an allowable loss accruing on the disposal of a pre-entry asset shall be whatever would be the allowable loss accruing on that disposal if that loss were the sum of the amounts determined, for every item of relevant allowable expenditure, according to the following formula—
$A×BC×DE$
- (2) In sub-paragraph (1) above, in relation to any disposal of a pre-entry asset—
- A is the total amount of the allowable loss;
- B is the amount of the item of relevant allowable expenditure for which an amount falls to be determined under this paragraph;
- C is the total amount of all the relevant allowable expenditure;
- D is the length of the period beginning with the relevant pre-entry date and ending with the relevant time or, if that date is after that time, nil; and
- E is the length of the period beginning with the relevant pre-entry date and ending with the day of the disposal.
- (3) In sub-paragraph (2) above “*the relevant pre-entry date*”, in relation to any item of relevant allowable expenditure, means whichever is the later of—
- (a) the date on which that item of expenditure is, or (on the assumptions applying by virtue of sub-paragraphs (4) to (6B) below) would be, treated for the purposes of section 54 as having been incurred; and
- (b) 1st April 1982.
- (4) Where any asset (“*the second asset*”) is treated by virtue of section 127 as the same as another asset (“*the first asset*”) previously held by any company, this paragraph and (so far as applicable) paragraph 3 below shall have effect, ... —
- (a) as if any item of relevant allowable expenditure consisting in consideration given for the acquisition of the second asset had been incurred at the same time as the expenditure consisting in the consideration for the acquisition of the first asset; and
- (b) where there is more than one such time as if that item were incurred at those different times in the same proportions as the consideration for the acquisition of the first asset.
- (5) Without prejudice to sub-paragraph (4) above, this paragraph shall have effect in relation to any asset which—
- (a) was held by a company at the time when it became a member of the relevant group, and
- (b) is treated as having been acquired by that company for such a consideration as secured that on the disposal in pursuance of which it was acquired neither a gain nor a loss accrued,
as if that company and every person who acquired that asset or the equivalent asset at a material time had been the same person and, accordingly, as if the asset had been acquired by that company when it or the equivalent asset was acquired by the first of those persons to have acquired it at a material time and the time at which any expenditure had been incurred were to be determined accordingly.
- (6) In sub-paragraph (5) above, the reference, in relation to any asset, to a material time is a reference to any time which—
- (a) is before the occasion on which the company in question is treated as having acquired the asset for such a consideration as is mentioned in that sub-paragraph; and
- (b) is or is after the last occasion before that occasion on which any person acquired that asset or the equivalent asset otherwise than by virtue of an acquisition which—
- (i) is treated as an acquisition for such a consideration; or
- (ii) is the acquisition by virtue of which any asset is treated as the equivalent asset;
and this paragraph shall have effect in relation to any asset to which that sub-paragraph applies without regard to the provisions of section 56(2).
- (6A) Notwithstanding anything in section 56(2), where in the case of the disposal of any pre-entry asset—
- (a) any company has at any time between the relevant time and the time of the disposal acquired that asset or the equivalent asset, and
- (b) the acquisition was either an acquisition in pursuance of a disposal on which there is treated by virtue of section 171 as having been neither a gain nor a loss accruing or an acquisition by virtue of which an asset is treated as the equivalent asset,
the items of relevant allowable expenditure and the times when those items shall be treated as having been incurred shall be determined for the purposes of this paragraph on the assumptions specified in sub-paragraph (6B) below.
- (6B) Those assumptions are that—
- (a) the company by reference to which the asset in question is a pre-entry asset, and
- (b) the company mentioned in sub-paragraph (6A) above and every other company which has made an acquisition which, in relation to the disposal of that asset, falls within that sub-paragraph,
were the same person and, accordingly, that the pre-entry asset had been acquired by the company disposing of it at the time when it or the equivalent asset would have been treated for the purposes of this paragraph as acquired by the company mentioned in paragraph (a) above.
- (7) In sub-paragraphs (5) to (6B) above the references to the equivalent asset, in relation to another asset acquired or disposed of by any company, are references to any asset which falls in relation to that company to be treated (whether by virtue of paragraph 1(8) above or otherwise) as the same as the other asset or which would fall to be so treated after applying, as respects other assets, the assumptions for which those sub-paragraphs provide.
- (8) The preceding provisions of this paragraph and (so far as applicable) paragraph 3 below shall have effect where—
- (a) a loss accrues to any company under section 116(10)(b), and
- (b) the old asset consists in or is treated for the purposes of that paragraph as including pre-entry assets,
as if the disposal on which the loss accrues were that disposal of the old asset which is assumed to have been made for the purposes of the calculation required by section 116(10)(a).
- (8A) Where by virtue of section 55(8) the allowable loss accruing on the disposal of a pre-entry asset, or any part of the loss, is attributable to an amount (“*the rolled-up amount*”) of rolled-up indexation (as defined in section 55(9) to (11)), then, for the purposes of this paragraph—
- (a) the total amount of all the relevant allowable expenditure shall be treated as increased by the rolled-up amount, and
- (b) the amount of each item of relevant allowable expenditure shall be treated as increased by so much (if any) of the rolled-up amount as is attributable to that item.
- (8B) Where—
- (a) section 56(3) applies on the disposal of a pre-entry asset on which an allowable loss accrues, and
- (b) in accordance with that subsection, the total amount of all the relevant allowable expenditure is reduced by any amount (“*the global reduction*”),
the amount of each item of relevant allowable expenditure shall be treated for the purposes of this paragraph as reduced by so much (if any) of the global reduction as is attributable to that item.
- (1) This paragraph applies if—
- (a) a settlement was created before 17th March 1998,
- (b) on or after the commencement day a person transfers property to the trustees otherwise than under a transaction entered into at arm’s length and otherwise than in pursuance of a liability incurred by any person before that day,
- (c) the trustees are neither resident nor ordinarily resident in the United Kingdom at the time the property is transferred, and
- (d) the transferor knows, or has reason to believe, that the trustees are not so resident and ordinarily resident.
- (2) Before the expiry of the period of twelve months beginning with the relevant day, the transferor shall deliver to the Board a return which—
- (a) identifies the settlement, and
- (b) specifies the property transferred, the day on which the transfer was made, and the consideration (if any) for the transfer.
- (3) For the purposes of sub-paragraph (2) above the relevant day is the day on which the transfer is made.
##### 3
- (1) This paragraph applies if a settlement is created on or after the commencement day, and at the time it is created—
- (a) the trustees are neither resident nor ordinarily resident in the United Kingdom, or
- (b) the trustees are resident and ordinarily resident in the United Kingdom but fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
- (2) Any person who—
- (a) is a settlor in relation to the settlement at the time it is created, and
- (b) at that time fulfils the condition mentioned in sub-paragraph (3) below,
shall, before the expiry of the period of three months beginning with the relevant day, deliver to the Board a return specifying the particulars mentioned in sub-paragraph (4) below.
- (3) The condition is that the person concerned is domiciled in the United Kingdom and is either resident or ordinarily resident in the United Kingdom.
- (4) The particulars are—
- (a) the day on which the settlement was created;
- (b) the name and address of the person delivering the return;
- (c) the names and addresses of the persons who are the trustees immediately before the delivery of the return.
- (5) For the purposes of sub-paragraph (2) above the relevant day is the day on which the settlement is created.
##### 4
- (1) This paragraph applies if a settlement is created on or after 19th March 1991, and at the time it is created—
- (a) the trustees are neither resident nor ordinarily resident in the United Kingdom, or
- (b) the trustees are resident and ordinarily resident in the United Kingdom but fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
- (2) Any person who—
- (a) is a settlor in relation to the settlement at the time it is created,
- (b) at that time does not fulfil the condition mentioned in sub-paragraph (3) below, and
- (c) first fulfils that condition at a time falling on or after the commencement day,
shall, before the expiry of the period of twelve months beginning with the relevant day, deliver to the Board a return specifying the particulars mentioned in sub-paragraph (4) below.
- (3) The condition is that the person concerned is domiciled in the United Kingdom and is either resident or ordinarily resident in the United Kingdom.
- (4) The particulars are—
- (a) the day on which the settlement was created;
- (b) the name and address of the person delivering the return;
- (c) the names and addresses of the persons who are the trustees immediately before the delivery of the return.
- (5) For the purposes of sub-paragraph (2) above the relevant day is the day on which the person first fulfils the condition as mentioned in paragraph (c) of that sub-paragraph.
##### 5
- (1) This paragraph applies if—
- (a) the trustees of a settlement become at any time (the relevant time) on or after the commencement day neither resident nor ordinarily resident in the United Kingdom, or
- (b) the trustees of a settlement, while continuing to be resident and ordinarily resident in the United Kingdom, become at any time (the relevant time) on or after the commencement day trustees who fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
- (2) Any person who was a trustee of the settlement immediately before the relevant time shall, before the expiry of the period of twelve months beginning with the relevant day, deliver to the Board a return specifying—
- (a) the day on which the settlement was created,
- (b) the name and address of each person who is a settlor in relation to the settlement immediately before the delivery of the return, and
- (c) the names and addresses of the persons who are the trustees immediately before the delivery of the return.
- (3) For the purposes of sub-paragraph (2) above the relevant day is the day when the relevant time falls.
##### 6
- (1) Nothing in paragraph 2, 3, 4 or 5 above shall require information to be contained in the return concerned to the extent that—
- (a) before the expiry of the period concerned the information has been provided to the Board by any person in pursuance of the paragraph concerned or of any other provision, or
- (b) after the expiry of the period concerned the information falls to be provided to the Board by any person in pursuance of any provision other than the paragraph concerned.
- (2) Nothing in paragraph 2, 3, 4 or 5 above shall require a return to be delivered if—
- (a) before the expiry of the period concerned all the information concerned has been provided to the Board by any person in pursuance of the paragraph concerned or of any other provision, or
- (b) after the expiry of the period concerned all the information concerned falls to be provided to the Board by any person in pursuance of any provision other than the paragraph concerned.
##### 150B
- (1) This section has effect where section 150A(2) applies on a disposal of ... shares, and before the disposal but on or after 29th November 1994—
- (a) value is received in circumstances where relief attributable to the shares is reduced by an amount under section 300(1A)(a) of the Taxes Act or section 213(2)(a) of ITA 2007,
- (b) there is a repayment, redemption, repurchase or payment in circumstances where relief attributable to the shares is reduced by an amount under section 303(1A)(a) of the Taxes Act or section 224(2)(a) of ITA 2007, or
- (c) paragraphs (a) and (b) above apply.
- (2) If section 150A(2) applies on the disposal but section 150A(3) does not, section 150A(2) shall apply only to so much of the gain as remains after deducting so much of it as is found by multiplying it by the fraction—
- (a) whose numerator is equal to the amount by which the relief attributable to the shares is reduced as mentioned in subsection (1) above, and
- (b) whose denominator is equal to the amount of the relief attributable to the shares.
- (3) If section 150A(2) and (3) apply on the disposal, section 150A(2) shall apply only to so much of the gain as is found by—
- (a) taking the part of the gain found under section 150A(3), and
- (b) deducting from that part so much of it as is found by multiplying it by the fraction mentioned in subsection (2) above.
- (4) Where the relief attributable to the shares is reduced as mentioned in subsection (1) above by more than one amount, the numerator mentioned in subsection (2) above shall be taken to be equal to the aggregate of the amounts.
- (5) The denominator mentioned in subsection (2) above shall be found without regard to any reduction mentioned in subsection (1) above.
- (6) Subsections (11) to (13) of section 150A apply for the purposes of this section as they apply for the purposes of that section.
##### 150C
Schedule 5B to this Act (which provides relief in respect of re-investment under the enterprise investment scheme) shall have effect.
##### 151A
- (1) A gain or loss accruing to an individual on a qualifying disposal of any ordinary shares in a company which—
- (a) was a venture capital trust at the time when he acquired the shares, and
- (b) is still such a trust at the time of the disposal,
shall not be a chargeable gain or, as the case may be, an allowable loss.
- (2) For the purposes of this section a disposal of shares is a qualifying disposal in so far as—
- (a) it is made by an individual who has attained the age of eighteen years;
- (b) the shares disposed of were not acquired in excess of the permitted maximum for any year of assessment; and
- (c) that individual acquired those shares for bona fide commercial purposes and not as part of a scheme or arrangement the main purpose of which, or one of the main purposes of which, is the avoidance of tax.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) In determining for the purposes of this section whether a disposal by any person of shares in a venture capital trust relates to shares acquired in excess of the permitted maximum for any year of assessment, it shall be assumed (subject to subsection (5) below)—
- (a) as between shares acquired by the same person on different days, that those acquired on an earlier day are disposed of by that person before those acquired on a later day; and
- (b) as between shares acquired by the same person on the same day, that those acquired in excess of the permitted maximum are disposed of by that person before he disposes of any other shares acquired on that day.
- (5) It shall be assumed for the purposes of subsection (1) above that a person who disposes of shares in a venture capital trust disposes of shares acquired at a time when it was not such a trust before he disposes of any other shares in that trust.
- (6) References in this section to shares in a venture capital trust acquired in excess of the permitted maximum for any year of assessment shall be construed as references to shares not acquired within the limit in section 709(4) of ITTOIA 2005; and the question whether shares are acquired within that limit shall be determined as it is for the purposes of Chapter 5 of Part 6 of that Act.
- (7) In this section and section 151B “*ordinary shares*”, in relation to a company, means any shares forming part of the company’s ordinary share capital (within the meaning given in section 989 of ITA 2007).
##### 151B
- (1) Sections 104, 105 and 106A shall not apply to any shares in a venture capital trust which are eligible for relief under section 151A(1).
- (2) Subject to the following provisions of this section, where—
- (a) an individual holds any ordinary shares in a venture capital trust,
- (b) some of those shares fall within one of the paragraphs of subsection (3) below, and
- (c) others of those shares fall within at least one other of those paragraphs,
then, if there is within the meaning of section 126 a reorganisation affecting those shares, section 127 shall apply separately in relation to the shares (if any) falling within each of the paragraphs of that subsection (so that shares of each kind are treated as a separate holding of original shares and identified with a separate new holding).
- (3) The kinds of shares referred to in subsection (2) above are—
- (a) any shares in a venture capital trust which are eligible for relief under section 151A(1) and by reference to which any person has obtained or is entitled to claim relief under Chapter 2 of Part 6 of ITA 2007;
- (b) any shares in a venture capital trust which are eligible for relief under section 151A(1) but by reference to which no person has obtained, or is entitled to claim, any relief under that Chapter of that Part;
- (c) any shares in a venture capital trust by reference to which any person has obtained, or is entitled to claim, any relief under that Chapter of that Part but which are not shares that are eligible for relief under section 151A(1); and
- (d) any shares in a venture capital trust that do not fall within any of paragraphs (a) to (c) above.
- (4) Where—
- (a) an individual holds ordinary shares in a company (“the existing holding”),
- (b) there is, by virtue of any such allotment for payment as is mentioned in section 126(2)(a), a reorganisation affecting the existing holding, and
- (c) immediately following the reorganisation, the shares or the allotted holding are shares falling within any of paragraphs (a) to (c) of subsection (3) above,
sections 127 to 130 shall not apply in relation to the existing holding.
- (5) Sections 135 and 136 shall not apply where—
- (a) the exchanged holding consists of shares falling within paragraph (a) or (b) of subsection (3) above; and
- (b) that for which the exchanged holding is or is treated as exchanged does not consist of ordinary shares in a venture capital trust.
- (6) Where—
- (a) the approval of any company as a venture capital trust is withdrawn, and
- (b) the withdrawal of the approval is not one to which section 281(3) of ITA 2007 applies,
any person who at the time when the withdrawal takes effect is holding shares in that company which (apart from the withdrawal) would be eligible for relief under section 151A(1) shall be deemed for the purposes of this Act, at that time, to have disposed of and immediately re-acquired those shares for a consideration equal to their market value at that time.
- (7) The disposal that is deemed to take place by virtue of subsection (6) above shall be deemed for the purposes of section 151A to take place while the company is still a venture capital trust; but, for the purpose of applying sections 104, 105 and 106A to the shares that are deemed to be re-acquired, it shall be assumed that the re-acquisition for which that subsection provides takes place immediately after the company ceases to be such a trust.
- (8) For the purposes of this section—
- (a) shares are eligible for relief under section 151A(1) at any time when they are held by an individual whose disposal of the shares at that time would (on the assumption, where it is not the case, that the individual attained the age of eighteen years before that time) be a disposal to which section 151A(1) would apply; and
- (b) shares shall not, in relation to any time, be treated as shares by reference to which relief has been obtained under Chapter 2 of Part 6 of ITA 2007 if that time falls after—
- (i) any relief given by reference to those shares has been reduced or withdrawn,
- (ii) any chargeable event (within the meaning of Schedule 5C) has occurred in relation to those shares, or
- (iii) the death of a person who held those shares immediately before his death;
and
- (c) a reference to the exchanged holding is, in relation to section 135 or 136, to the shares in the company referred to in that section as company A.
##### 164FF
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 164FG
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Registered pension schemes
##### 239A
- (1) This section applies where tax is charged in accordance with section 242 of the Finance Act 2004 (de-registration charge) where the registration of a registered pension scheme is withdrawn.
- (2) For the purposes of this Act the assets which at the relevant time are held for the purposes of the pension scheme—
- (a) are treated as having been acquired at the relevant time for a consideration equal to the amount on which tax is charged by virtue of section 242 of the Finance Act 2004 by the person who would be chargeable in respect of a chargeable gain accruing on a disposal of the assets at the relevant time, and
- (b) are not to be treated as having been disposed of by any person at the relevant time.
- (3) In subsection (2) “*the relevant time*” means the time immediately before the date of withdrawal of registration of the pension scheme.
##### 263A
- (1) Subject to subsections (3) and (4) below, in any case falling within section 607(1) of ITA 2007 (treatment of price differences under repos)—
- (a) the acquisition of the securities in question by the interim holder and the disposal of those securities by him to the repurchaser, and
- (b) except where the repurchaser is or may be different from the original owner, the disposal of those securities by the original owner and any acquisition of those securities by the original owner as the repurchaser,
shall be disregarded for the purposes of capital gains tax.
- (1A) If, at any time after the acquisition mentioned in subsection (1)(a) above, it becomes apparent that the interim holder will not dispose of the securities to the repurchaser, the interim holder shall be treated for the purposes of capital gains tax as acquiring them at that time for a consideration equal to their market value at that time.
- (1B) If, at any time after the disposal mentioned in subsection (1)(b) above, it becomes apparent that the original owner will not acquire the securities as the repurchaser, the original owner shall be treated for the purposes of capital gains tax as disposing of them at that time for a consideration equal to their market value at that time.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Subsection (1) above does not apply if—
- (a) the agreement or agreements under which provision is made for the sale and repurchase are not such as would be entered into by persons dealing with each other at arm’s length; or
- (b) any of the benefits or risks arising from fluctuations, before the repurchase takes place, in the market value of the securities sold accrues to, or falls on, the interim holder.
- (4) Subsection (1) above does not apply in relation to any disposal or acquisition of qualifying corporate bonds in a case where the securities disposed of by the original owner or those acquired by him, or by any other person, as the repurchaser are not such bonds.
- (5) For corporation tax purposes, expressions used in this section and section 607 of ITA 2007 have the same meaning in this section as in that section.
- (6) This section does not apply for the purposes of corporation tax in respect of chargeable gains.
## SCHEDULE 5B
### Application of Schedule
##### 1
- (1) This Schedule applies where—
- (a) there would (apart from paragraph 2(2)(a) below) be a chargeable gain (“the original gain”) accruing to an individual (“the investor”) at any time (“the accrual time”) on or after 29th November 1994;
- (b) the gain is one accruing either on the disposal by the investor of any asset or in accordance with section 164F or 164FA, section 169N, paragraphs 4 and 5 below or paragraphs 4 and 5 of Schedule 5C;
- (c) the investor makes a qualifying investment; and
- (d) the investor is resident or ordinarily resident in the United Kingdom at the accrual time and the time when he makes the qualifying investment and is not, in relation to the qualifying investment, a person to whom sub-paragraph (4) below applies.
- (2) The investor makes a qualifying investment for the purposes of this Schedule if—
- (a) eligible shares in a company for which he has subscribed ... are issued to him at a qualifying time and, where that time is before the accrual time, the shares are still held by the investor at the accrual time,
- (aza) he subscribed for the shares (other than any of them which are bonus shares) wholly in cash,
- (b) the company is a qualifying company in relation to the shares,
- (c) at the time when they are issued the shares (other than any of them which are bonus shares) are fully paid up,
- (d) the shares are subscribed for, and issued, for bona fide commercial purposes and not as part of arrangements the main purpose or one of the main purposes of which is the avoidance of tax,
- (da) the total amount of relevant investments made in the company in the year ending with the date the shares are issued does not exceed £2 million,
- (e) the requirements of section 289(1A) of the Taxes Act (read with section 289(1B) to (1E) of that Act), or the requirements of section 183 of ITA 2007, are satisfied in relation to the company,
- (f) the shares (other than any of them which are bonus shares) are issued in order to raise money for the purpose of a qualifying business activity, and
- (g) all of the money raised by the issue of the shares (other than any of them which are bonus shares) is, no later than the time mentioned in section 175(3) of ITA 2007, employed wholly for the purpose of that activity,
and for the purposes of this Schedule, the condition in paragraph (g) above does not fail to be satisfied by reason only of the fact that an amount of money which is not significant is employed for another purpose.
- (3) In sub-paragraph (2) above “*a qualifying time*”, in relation to any shares subscribed for by the investor, means—
- (a) any time in the period beginning one year before and ending three years after the accrual time, or
- (b) any such time before the beginning of that period or after it ends as the Board may by notice allow.
- (4) This sub-paragraph applies to the investor in relation to a qualifying investment if—
- (a) though resident or ordinarily resident in the United Kingdom at the time when he makes the investment, he is regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom, and
- (b) were section 150A to be disregarded, the arrangements would have the effect that he would not be liable in the United Kingdom to tax on a gain arising on a disposal, immediately after their acquisition, of the shares acquired in making that investment.
- (5) Shares are not fully paid up for the purposes of sub-paragraph (2)(c) above if there is any undertaking to pay cash to any person at a future date in respect of the acquisition of the shares.
- (5A) The reference in sub-paragraph (1)(b) to a gain accruing in accordance with section 169N does not include such a gain so far as it is chargeable to capital gains tax at the rate in section 169N(3).
- (6) Section 173A(3) and (4) of ITA 2007 (meaning of “relevant investment”) apply for the purposes of sub-paragraph (2)(da).
- (7) In sub-paragraph (2)(da), the reference to relevant investments made in the company includes relevant investments made in a company that is, or has at any time in the year mentioned there been, a subsidiary of the company (whether or not it was such a subsidiary when the investment was made).
### Postponement of original gain
##### 2
- (1) On the making of a claim by the investor for the purposes of this Schedule, so much of the investor’s unused qualifying expenditure on the relevant shares as—
- (a) is specified in the claim, and
- (b) does not exceed so much of the original gain as is unmatched,
shall be set against a corresponding amount of the original gain.
- (2) Where an amount of qualifying expenditure on the relevant shares is set under this Schedule against the whole or part of the original gain—
- (a) so much of that gain as is equal to that amount shall be treated as not having accrued at the accrual time; but
- (b) paragraphs 4 and 5 below shall apply for determining the gain that is to be treated as accruing on the occurrence of any chargeable event in relation to any of the relevant shares.
- (3) For the purposes of this Schedule—
- (a) the investor’s qualifying expenditure on the relevant shares is the amount subscribed by him for the shares; and
- (b) that expenditure is unused to the extent that it has not already been set under this Schedule against the whole or any part of a chargeable gain.
- (4) For the purposes of this paragraph the original gain is unmatched, in relation to any qualifying expenditure on the relevant shares, to the extent that it has not had any other expenditure set against it under this Schedule ... .
### Chargeable events
##### 3
- (1) Subject to the following provisions of this paragraph, there is for the purposes of this Schedule a chargeable event in relation to any of the relevant shares if, after the making of the qualifying investment—
- (a) the investor disposes of those shares otherwise than by way of a disposal within marriage or civil partnership;
- (b) those shares are disposed of, otherwise than by way of a disposal to the investor, by a person who acquired them on a disposal made by the investor within marriage or civil partnership;
- (c) the investor becomes a non-resident while holding those shares and before the termination date relating to those shares;
- (d) a person who acquired those shares on a disposal within marriage or civil partnership becomes a non-resident while holding those shares and before the termination date relating to those shares; or
- (e) those shares cease (or are treated for the purposes of this Schedule as ceasing) to be eligible shares.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) For the purposes of this Schedule there shall not be a chargeable event by virtue of sub-paragraph (1)(c) or (d) above in relation to any shares if—
- (a) the reason why the person in question becomes a non-resident is that he works in an employment or office all the duties of which are performed outside the United Kingdom, and
- (b) he again becomes resident or ordinarily resident in the United Kingdom within the period of three years from the time when he became a non-resident, without having meanwhile disposed of any of those shares;
and accordingly no assessment shall be made by virtue of sub-paragraph (1)(c) or (d) above before the end of that period in a case where the condition in paragraph (a) above is satisfied and the condition in paragraph (b) above may be satisfied.
- (4) For the purposes of sub-paragraph (3) above a person shall be taken to have disposed of any shares if and only if there has been such a disposal as would have been a chargeable event in relation to those shares if the person making the disposal had been resident in the United Kingdom.
- (5) Where in any case—
- (a) the investor or a person who has acquired any of the relevant shares on a disposal within marriage or civil partnership dies, and
- (b) an event occurs at or after the time of the death which (apart from this sub-paragraph) would be a chargeable event in relation to any of the relevant shares held by the deceased immediately before his death,
that event shall not be a chargeable event in relation to the shares so held.
- (6) Any reference in the following provisions of this Schedule to a chargeable event falling within a particular paragraph of sub-paragraph (1) above is a reference to a chargeable event arising for the purposes of this Schedule by virtue of that paragraph.
### Gain accruing on chargeable event
##### 4
- (1) On the occurrence of a chargeable event in relation to any of the relevant shares in relation to which there has not been a previous chargeable event—
- (a) a chargeable gain shall be treated as accruing at the time of the event; and
- (b) the amount of the gain shall be equal to so much of the deferred gain as is attributable to the shares in relation to which the chargeable event occurs.
- (2) Any question for the purposes of capital gains tax as to whether any shares to which a disposal (including a disposal within marriage or civil partnership) relates are shares to which deferral relief is attributable shall be determined in accordance with sub-paragraphs (3) and (4) below.
- (3) Where shares of any class in a company have been acquired by an individual on different days, any disposal by him of shares of that class shall be treated as relating to those acquired on an earlier day rather than to those acquired on a later day.
- (4) Where shares of any class in a company have been acquired by an individual on the same day, any of those shares disposed of by him shall be treated as disposed of in the following order, namely—
- (a) first any to which neither deferral relief nor relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 is attributable;
- (b) next any to which deferral relief, but not relief under that Chapter or that Part, is attributable;
- (c) next any to which relief under that Chapter or that Part, but not deferral relief, is attributable; and
- (d) finally any to which both deferral relief and relief under that Chapter or that Part are attributable.
- (4A) The following, namely—
- (a) any shares to which deferral relief, but not relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007, is attributable and which were disposed of to an individual by a disposal within marriage or civil partnership, and
- (b) any shares to which relief under that Chapter or that Part is attributable and which were transferred to an individual as mentioned in section 304 of the Taxes Act or section 245 of ITA 2007,
shall be treated for the purposes of sub-paragraphs (3) and (4) above as acquired by him on the day on which they were issued.
- (4B) Chapter I of Part IV of this Act has effect subject to sub-paragraphs (2) to (4A) above.
- (4C) Sections 104, 105 and 106A shall not apply to shares to which deferral relief, but not relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007, is attributable.
- (5) Where at the time of a chargeable event any of the relevant shares are treated for the purposes of this Act as represented by assets which consist of or include assets other than those shares—
- (a) so much of the deferred gain as is attributable to those shares shall be treated, in determining for the purposes of this paragraph the amount of the deferred gain to be treated as attributable to each of those assets, as apportioned in such manner as may be just and reasonable between those assets; and
- (b) as between different assets treated as representing the same shares, sub-paragraphs (3) to (4A) above shall apply with the necessary modifications in relation to those assets as they would apply in relation to the shares.
- (6) In order to determine, for the purposes of this paragraph, the amount of the deferred gain attributable to any shares, a proportionate part of the amount of the gain shall be attributed to each of the relevant shares held, immediately before the occurrence of the chargeable event in question, by the investor or a person who has acquired any of the relevant shares from the investor on a disposal within marriage or civil partnership.
- (7) In this paragraph “*the deferred gain*” means—
- (a) the amount of the original gain against which expenditure has been set under this Schedule, less
- (b) the amount of any gain treated as accruing under this paragraph previously as a result of a disposal of any of the relevant shares.
### Person to whom gain accrues
##### 5
- (1) The chargeable gain which accrues, in accordance with paragraph 4 above, on the occurrence in relation to any of the relevant shares of a chargeable event shall be treated as accruing, as the case may be—
- (a) to the person who makes the disposal,
- (b) to the person who becomes a non-resident, or
- (c) to the person who holds the shares in question when they cease (or are treated for the purposes of this Schedule as ceasing) to be eligible shares.
- (2) Where—
- (a) sub-paragraph (1) above provides for the holding of shares at a particular time to be what identifies the person to whom any chargeable gain accrues, and
- (b) at that time, some of those shares are held by the investor and others are held by a person to whom the investor has transferred them by a disposal within marriage or civil partnership,
the amount of the chargeable gain accruing by virtue of paragraph 4 above shall be computed separately in relation to the investor and that person without reference to the shares held by the other.
### Claims
##### 6
- (1) Subject to sub-paragraph (2) below, section 306 of the Taxes Act or sections 202(1), 203(1) and 204 to 207 of ITA 2007 shall apply in relation to a claim under this Schedule in respect of the relevant shares as it applies in relation to a claim for relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 in respect of eligible or relevant shares.
- (2) Section 306, as it so applies, shall have effect as if—
- (a) any reference to the conditions for the relief were a reference to the conditions for the application of this Schedule;
- (b) in subsection (1), the words “(or treated by section 289B(5) as so issued)" were omitted; and
- (c) subsections (7) to (9) were omitted.
- (3) Sections 202(1), 203(1) and 204 to 207 of ITA 2007, as they so apply, shall have effect as if any reference to the requirements for the relief were a reference to the conditions for the application of this Schedule.
## SCHEDULE 5C
### Application of Schedule
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### The postponement of the original gain
##### 2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Chargeable events
##### 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Gain accruing on chargeable event
##### 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Persons to whom gain accrues
##### 5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Interpretation
##### 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 9A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 7A
References in paragraphs 5 to 7 above to an amount brought into account as a receipt of a ... UK property business include references to an amount brought into account as a receipt of an overseas property business.
##### 117A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 117B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 153A
- (1) This section applies where a person carrying on a trade who for a consideration disposes of, or of his interest in, any assets (“the old assets”) declares, in his return for the chargeable period in which the disposal takes place—
- (a) that the whole or any specified part of the consideration will be applied in the acquisition of, or of an interest in, other assets (“the new assets”) which on the acquisition will be taken into use, and used only, for the purposes of the trade;
- (b) that the acquisition will take place as mentioned in subsection (3) of section 152; and
- (c) that the new assets will be within the classes listed in section 155.
- (2) Until the declaration ceases to have effect, section 152 or, as the case may be, section 153 shall apply as if the acquisition had taken place and the person had made a claim under that section.
- (3) The declaration shall cease to have effect as follows—
- (a) if and to the extent that it is withdrawn before the relevant day, or is superseded before that day by a valid claim made under section 152 or 153, on the day on which it is so withdrawn or superseded; and
- (b) if and to the extent that it is not so withdrawn or superseded, on the relevant day.
- (4) On the declaration ceasing to have effect in whole or in part, all necessary adjustments—
- (a) shall be made by making or amending assessments or by repayment or discharge of tax; and
- (b) shall be so made notwithstanding any limitation on the time within which assessments or amendments may be made.
- (5) In this section “*the relevant day*” means—
- (a) in relation to capital gains tax, the third anniversary of the 31st January next following the year of assessment in which the disposal of, or of the interest in, the old assets took place;
- (b) in relation to corporation tax, the fourth anniversary of the last day of the accounting period in which that disposal took place.
- (6) Subsections (6), (8), (10) and (11) of section 152 shall apply for the purposes of this section as they apply for the purposes of that section.
##### 237A
- (1) This section applies in any case where a right to acquire shares in a body corporate (“the old right”) which was obtained by an individual by reason of his office or employment as a director or employee of that or any other body corporate is released in whole or in part for a consideration which consists of or includes the grant to that individual of another right (“the new right”) to acquire shares in that or any other body corporate.
- (2) As respects the person to whom the new right is granted—
- (a) without prejudice to subsection (1) above, the new right shall not be regarded for the purposes of capital gains tax as consideration for the release of the old right;
- (b) the amount or value of the consideration given by him or on his behalf for the acquisition of the new right shall be taken for the purposes of section 38(1) to be the amount or value of the consideration given by him or on his behalf for the old right; and
- (c) any consideration paid for the acquisition of the new right shall be taken to be expenditure falling within section 38(1)(b).
- (3) As respects the grantor of the new right, in determining for the purposes of this Act the amount or value of the consideration received for the new right, the release of the old right shall be disregarded.
##### 247A
- (1) This section applies where a person who disposes of land (“the old land”) to an authority exercising or having compulsory powers declares, in his return for the chargeable period in which the disposal takes place—
- (a) that the whole or any specified part of the consideration for the disposal will be applied in the acquisition of other land (“the new land”);
- (b) that the acquisition will take place as mentioned in subsection (3) of section 152; and
- (c) that the new land will not be land excluded from section 247(1)(c) by section 248.
- (2) Until the declaration ceases to have effect, section 247 shall apply as if the acquisition had taken place and the person had made a claim under that section.
- (3) For the purposes of this section, subsections (3) to (5) of section 153A shall apply as if the reference to section 152 or 153 were a reference to section 247 and the reference to the old assets were a reference to the old land.
- (4) In this section “*land*” and “*authority exercising or having compulsory powers*” have the same meaning as in section 247.
##### 1A
- (1) Any security which is a strip of a security which is a gilt-edged security for the purposes of this Act is also itself a gilt-edged security for those purposes.
- (2) In this paragraph “*strip*” has the same meaning as in section 47 of the Finance Act 1942.
##### 164FA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 263B
- (1) In this section “*stock lending arrangement*” means so much of any arrangements between two persons (“*the borrower*” and “the lender”) as are arrangements under which—
- (a) the lender transfers securities to the borrower otherwise than by way of sale; and
- (b) a requirement is imposed on the borrower to transfer those securities back to the lender otherwise than by way of sale.
- (2) Subject to the following provisions of this section and sections 263C(2) and 263CA(3) and (5), the disposals and acquisitions made in pursuance of any stock lending arrangement shall be disregarded for the purposes of capital gains tax.
- (3) Where—
- (a) the borrower under any stock lending arrangement disposes of any securities transferred to him under the arrangement,
- (b) that disposal is made otherwise than in the discharge of the requirement for the transfer of securities back to the lender, and
- (c) that requirement, so far as it relates to the securities disposed of, has been or will be discharged by the transfer of securities other than those transferred to the borrower,
any question relating to the acquisition of the securities disposed of shall be determined (without prejudice to the provisions of Chapter I of Part IV) as if the securities disposed of were the securities with which that requirement (so far as relating to the securities disposed of) has been or will be discharged.
- (4) Where, in the case of any stock lending arrangement, it becomes apparent, at any time after the making of the transfer by the lender, that the requirement for the borrower to make a transfer back to the lender will not be complied with—
- (a) the lender shall be deemed for the purposes of this Act to have made a disposal at that time of the securities transferred to the borrower for a consideration equal to their market value at that time;
- (b) the borrower shall be deemed to have acquired them at that time for that consideration; and
- (c) subsection (3) above shall have effect in relation to any disposal before that time by the borrower of securities transferred to him by the lender as if the securities deemed to have been acquired by the borrower in accordance with paragraph (b) above were to be used for discharging a requirement to transfer securities back to the lender.
This subsection does not apply where section 263CA (insolvency of borrower) applies.
- (5) References in this section, in relation to a person to whom securities are transferred, to the transfer of those securities back to another person shall be construed as if the cases where those securities are taken to be transferred back to that other person included any case where securities of the same description as those securities are transferred to that other person either—
- (a) in accordance with a requirement to transfer securities of the same description; or
- (b) in exercise of a power to substitute securities of the same description for the securities that are required to be transferred back.
- (6) For the purposes of this section securities shall not be taken to be of the same description as other securities unless they are in the same quantities, give the same rights against the same persons and are of the same type and nominal value as the other securities.
- (7) In this section—
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; and
- “*securities*” means UK shares or overseas securities (within the meaning of Part 17 of CTA 2010: see section 814 of that Act) or UK securities within the meaning of section 805 of CTA 2010 (see section 806 of that Act).
##### 263C
- (1) In section 263B references to the transfer back to a person of securities transferred by him shall be taken to include references to the payment to him, in pursuance of an obligation arising on any person’s becoming entitled to receive an amount in respect of the redemption of those securities, of an amount equal to the amount of the entitlement.
- (2) Where, in pursuance of any such obligation, the lender under any stock lending arrangement is paid any amount in respect of the redemption of any securities to which the arrangement relates—
- (a) that lender shall be deemed for the purposes of this Act to have disposed, for that amount, of the securities in respect of whose redemption it is paid (“*the relevant lent securities*”);
- (b) the borrower shall not, in respect of the redemption, be taken for the purposes of this Act to have made any disposal of the relevant lent securities; and
- (c) section 263B(3) shall have effect in relation to disposals of any of the relevant lent securities made by the borrower before the redemption as if—
- (i) the amount paid to the lender were an amount paid for the acquisition of securities, and
- (ii) the securities acquired were to be used by the borrower for discharging a requirement under the arrangement to transfer the relevant lent securities back to the lender.
- (3) Expressions used in this section and section 263B have the same meanings in this section as in that section.
##### 2A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 10A
- (1) This section applies in the case of any individual (“the taxpayer") if—
- (a) he satisfies the residence requirements for any year of assessment (“the year of return");
- (b) he did not satisfy those requirements for one or more years of assessment immediately preceding the year of return but there are years of assessment before that year for which he did satisfy those requirements;
- (c) there are fewer than five years of assessment falling between the year of departure and the year of return; and
- (d) four out of the seven years of assessment immediately preceding the year of departure are also years of assessment for each of which he satisfied those requirements.
- (2) Subject to the following provisions of this section and section 86A, the taxpayer shall be chargeable to capital gains tax as if—
- (a) all the chargeable gains and losses which (apart from this subsection) would have accrued to him in an intervening year,
- (b) all the chargeable gains which under section 13 or 86 would be treated as having accrued to him in an intervening year if he had been resident in the United Kingdom throughout that intervening year, and
- (c) any losses which by virtue of section 13(8) would have been allowable in his case in any intervening year if he had been resident in the United Kingdom throughout that intervening year,
were gains or, as the case may be, losses accruing to the taxpayer in the year of return.
- (3) Subject to subsection (4) below, the gains and losses which by virtue of subsection (2) above are to be treated as accruing to the taxpayer in the year of return shall not include any gain or loss accruing on the disposal by the taxpayer of any asset if—
- (a) that asset was acquired by the taxpayer at a time in the year of departure or any intervening year when
- (i) he was neither resident nor ordinarily resident in the United Kingdom, or
- (ii) he was resident or ordinarily resident in the United Kingdom but was Treaty non-resident;
- (b) that asset was so acquired otherwise than by means of a relevant disposal which by virtue of section 58, 73 or 258(4) is treated as having been a disposal on which neither a gain nor a loss accrued;
- (c) that asset is not an interest created by or arising under a settlement; and
- (d) the amount or value of the consideration for the acquisition of that asset by the taxpayer does not fall, by reference to any relevant disposal, to be treated as reduced under section 23(4)(b) or (5)(b), 152(1)(b), 153(1)(b), 162(3)(b) or 247(2)(b) or (3)(b).
- (4) Where—
- (a) any chargeable gain that has accrued or would have accrued on the disposal of any asset (“*the first asset*”) is a gain falling (apart from this section) to be treated by virtue of section 116(10) or (11), 134 or 154(2) or (4) as accruing on the disposal of the whole or any part of another asset, and
- (b) the other asset is an asset falling within paragraphs (a) to (d) of subsection (3) above but the first asset is not,
subsection (3) above shall not exclude that gain from the gains which by virtue of subsection (2) above are to be treated as accruing to the taxpayer in the year of return.
- (5) The gains and losses which by virtue of subsection (2) above are to be treated as accruing to the taxpayer in the year of return shall not include any chargeable gain or allowable loss accruing to the taxpayer in an intervening year which, in the taxpayer’s case, has fallen to be brought into account for that year by virtue of section 10 or 16(3).
- (6) The reference in subsection (2)(c) above to losses allowable in an individual’s case in an intervening year is a reference to only so much of the aggregate of the losses that would have been available in accordance with subsection (8) of section 13 for reducing gains accruing by virtue of that section to that individual in that year as does not exceed the amount of the gains that would have accrued to him in that year if it had been a year throughout which he was resident in the United Kingdom.
- (7) Where this section applies in the case of any individual, nothing in any enactment imposing any limit on the time within which an assessment to capital gains tax may be made shall prevent any such assessment for the year of departure from being made in the taxpayer’s case at any time before the end of two years after the 31st January next following the year of return.
- (8) In this section—
- “*intervening year*” means any year of assessment which, in a case where the conditions in paragraphs (a) to (d) of subsection (1) above are satisfied, falls between the year of departure and the year of return;
- “*relevant disposal*”, means a disposal of an asset acquired by the person making the disposal at a time when that person was resident or ordinarily resident in the United Kingdom and was not Treaty non-resident; and
- “*the year of departure*” means the last year of assessment before the year of return for which the taxpayer satisfied the residence requirements.
- (9) For the purposes of this section an individual satisfies the residence requirements for a year of assessment—
- (a) if, during any part of that year of assessment, he is resident in the United Kingdom and not Treaty non-resident, or
- (b) if he is ordinarily resident in the United Kingdom during that year of assessment, unless he is Treaty non-resident during that year of assessment.
- (9ZA) If—
- (a) section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the taxpayer for the year of return, and
- (b) the taxpayer is not domiciled in the United Kingdom in that year,
any foreign chargeable gains falling within subsection (2)(a) which were remitted in an intervening year are treated as remitted in the year of return.
For this purpose “*foreign chargeable gains*” has the meaning given by section 12(4).
- (9A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (9B) Where this section applies in the case of any individual in circumstances in which one or more intervening years would, but for his being Treaty non-resident during some or all of that year or those years, not be an intervening year, this section shall have effect in the taxpayer's case—
- (a) as if subsection (2)(a) above did not apply in the case of any amount treated by virtue of section 87 or 89(2) as an amount of chargeable gains accruing to the taxpayer in any such intervening year, and
- (b) as if any such intervening year were not an intervening year for the purposes of subsections (2)(b) and (c) and (6) above.
- (9C) Nothing in any double taxation relief arrangements shall be read as preventing the taxpayer from being chargeable to capital gains tax in respect of any of the chargeable gains treated by virtue of subsection (2)(a) above as accruing to the taxpayer in the year of return (or as preventing a charge to that tax from arising as a result).
- (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 86A
- (1) Subsection (2) below applies in the case of a person who is a settlor in relation to any settlement (“the relevant settlement") where—
- (a) by virtue of section 10A, amounts falling within section 86(1)(e) for any intervening year or years would (apart from this section) be treated as accruing to the settlor in the year of return; and
- (b) there is an excess of the relevant chargeable amounts for the non-residence period over the amount of the section 87 pool at the end of the year of departure.
- (2) Only so much (if any) of—
- (a) the amount falling within section 86(1)(e) for the intervening year, or
- (b) if there is more than one intervening year, the aggregate of the amounts falling within section 86(1)(e) for those years,
as exceeds the amount of the excess mentioned in subsection (1)(b) above shall fall in accordance with section 10A to be attributed to the settlor for the year of return.
- (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) In subsection (1) above, the reference to the relevant chargeable amounts for the non-residence period is (subject to subsection (5) below) a reference to the aggregate of the amounts on which beneficiaries of the relevant settlement are charged to tax under section 87 or 89(2) for the intervening year or years in respect of any capital payments received by them.
- (4) In subsection (1) above, the reference to the section 87 pool at the end of the year of departure is (subject to subsection (5) below) a reference to the amount (if any) which, in accordance with subsection (2) of that section, fell in relation to the relevant settlement to be carried forward from the year of departure to be included in the amount of the trust gains for the year of assessment immediately following the year of departure.
- (5) Where the property comprised in the relevant settlement has at any time included property not originating from the settlor, only so much (if any) of any capital payment or amount carried forward in accordance with section 87(2) as, on a just and reasonable apportionment, is properly referable to property originating from the settlor shall be taken into account for the purposes of subsections (3) and (4) above.
- (6) Where any reduction falls to be made by virtue of subsection (2) above in any amount to be attributed in accordance with section 10A to any settlor for any year of assessment, the reduction to be treated as made for that year in accordance with section 87(3) in the case of the settlement in question shall not be made until—
- (a) the reduction (if any) falling to be made by virtue of that subsection has been made in the case of every settlor to whom any amount is so attributed; and
- (b) effect has been given to any reduction required to be made under subsection (7) below.
- (7) Where in the case of any settlement there is (after the making of any reduction or reductions in accordance with subsection (2) above) any amount or amounts falling in accordance with section 10A to be attributed for any year of assessment to settlors of the settlement, the amount (or aggregate amount) falling in accordance with that section to be so attributed shall be applied in reducing the amount carried forward to that year in accordance with section 87(2).
- (7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) Where an amount ... has been applied, in accordance with subsection (7) above, in reducing the amount which in the case of any settlement is carried forward to any year in accordance with section 87(2), that amount (or, as the case may be, so much of it as does not exceed the amount which it is applied in reducing) shall be deducted from the amount used for that year for making the reduction under section 87(3) in the case of that settlement.
- (9) Expressions used in this section and section 10A have the same meanings in this section as in that section; and paragraph 8 of Schedule 5 shall apply for the construction of the references in subsection (5) above to property originating from the settlor as it applies for the purposes of that Schedule.
##### 101A
- (1) This section applies where—
- (a) an asset has been disposed of to a company (the “acquiring company") and the disposal has been treated by virtue of section 171(1) as giving rise to neither a gain nor a loss,
- (b) at the time of the disposal the acquiring company was not an investment trust, and
- (c) the conditions set out in subsection (2) below are satisfied by the acquiring company.
- (2) Those conditions are satisfied by the acquiring company if—
- (a) it becomes an investment trust for an accounting period beginning not more than 6 years after the time of the disposal,
- (b) at the beginning of that accounting period, it owns, otherwise than as trading stock—
- (i) the asset, or
- (ii) property to which a chargeable gain has been carried forward from the asset on a replacement of business assets,
- (c) it has not been an investment trust for any earlier accounting period beginning after the time of the disposal, and
- (d) at the time at which it becomes an investment trust, there has not been an event by virtue of which it falls by virtue of section 179(3) or 101C(3) to be treated as having sold, and immediately reacquired, the asset at the time specified in subsection (3) below.
- (3) The acquiring company shall be treated for all the purposes of this Act as if immediately after the disposal it had sold, and immediately reacquired, the asset at its market value at that time.
- (4) Any chargeable gain or allowable loss which, apart from this subsection, would accrue to the acquiring company on the sale referred to in subsection (3) above shall be treated as accruing to it immediately before the end of the last accounting period to end before the beginning of the accounting period for which the acquiring company becomes an investment trust.
- (5) For the purposes of this section a chargeable gain is carried forward from an asset to other property on a replacement of business assets if—
- (a) by one or more claims under sections 152 to 158, the chargeable gain accruing on a disposal of the asset is reduced, and
- (b) as a result an amount falls to be deducted from the expenditure allowable in computing a gain accruing on the disposal of the other property.
- (6) For the purposes of this section an asset acquired by the acquiring company shall be treated as the same as an asset owned by it at a later time if the value of the second asset is derived in whole or in part from the first asset; and, in particular, assets shall be so treated where—
- (a) the second asset is a freehold and the first asset was a leasehold; and
- (b) the lessee has acquired the reversion.
- (7) Where under this section a company is to be treated as having disposed of and reacquired an asset—
- (a) all such recomputations of liability in respect of other disposals, and
- (b) all such adjustments of tax, whether by way of assessment or by way of discharge or repayment of tax,
as may be required in consequence of the provisions of this section shall be carried out.
- (8) Notwithstanding any limitation on the time for making assessments, any assessment to corporation tax chargeable in consequence of this section may be made at any time within 6 years after the end of the accounting period referred to in subsection (2)(a) above.
##### 101B
- (1) Where section 139 has applied on the transfer of a company’s business (in whole or in part) to a company which at the time of the transfer was not a venture capital trust, then if—
- (a) at any time after the transfer the company becomes a venture capital trust by virtue of an approval for the purposes of Part 6 of ITA 2007; and
- (b) at the time as from which the approval has effect the company still owns any of the assets of the business transferred,
the company shall be treated for all the purposes of this Act as if immediately after the transfer it had sold, and immediately reacquired, the assets referred to in paragraph (b) above at their market value at that time.
- (2) Any chargeable gain or allowable loss which, apart from this subsection, would accrue to the company on the sale referred to in subsection (1) above shall be treated as accruing to the company immediately before the time mentioned in subsection (1)(b) above.
- (3) This section does not apply if at the time mentioned in subsection (1)(b) above there has been an event by virtue of which the company falls by virtue of section 101(1) to be treated as having sold, and immediately reacquired, the assets immediately after the transfer referred to in subsection (1) above.
- (4) Notwithstanding any limitation on the time for making assessments, any assessment to corporation tax chargeable in consequence of this section may, in a case in which the approval mentioned in subsection (1)(a) above has effect as from the beginning of an accounting period, be made at any time within 6 years after the end of that accounting period.
- (5) Where under this section a company is to be treated as having disposed of, and reacquired, an asset of a business, all such recomputations of liability in respect of other disposals and all such adjustments of tax, whether by way of assessment or by way of discharge or repayment of tax, as may be required in consequence of the provisions of this section shall be carried out.
##### 101C
- (1) This section applies where—
- (a) an asset has been disposed of to a company (the “acquiring company") and the disposal has been treated by virtue of section 171(1) as giving rise to neither a gain nor a loss,
- (b) at the time of the disposal the acquiring company was not a venture capital trust, and
- (c) the conditions set out in subsection (2) below are satisfied by the acquiring company.
- (2) Those conditions are satisfied by the acquiring company if—
- (a) it becomes a venture capital trust by virtue of an approval having effect as from a time (the “time of approval") not more than 6 years after the time of the disposal,
- (b) at the time of approval the company owns, otherwise than as trading stock—
- (i) the asset, or
- (ii) property to which a chargeable gain has been carried forward from the asset on a replacement of business assets,
- (c) it has not been a venture capital trust at any earlier time since the time of the disposal, and
- (d) at the time of approval, there has not been an event by virtue of which it falls by virtue of section 179(3) or 101A(3) to be treated as having sold, and immediately reacquired, the asset at the time specified in subsection (3) below.
- (3) The acquiring company shall be treated for all the purposes of this Act as if immediately after the disposal it had sold, and immediately reacquired, the asset at its market value at that time.
- (4) Any chargeable gain or allowable loss which, apart from this subsection, would accrue to the acquiring company on the sale referred to in subsection (3) above shall be treated as accruing to it immediately before the time of approval.
- (5) Subsections (5) to (7) of section 101A apply for the purposes of this section as they apply for the purposes of that section.
- (6) Notwithstanding any limitation on the time for making assessments, any assessment to corporation tax chargeable in consequence of this section may, in a case in which the time of approval is the time at which an accounting period of the company begins, be made at any time within 6 years after the end of that accounting period.
- (7) Any reference in this section to an approval is a reference to an approval for the purposes of Part 6 of ITA 2007.
##### 106A
- (1) This section has effect for the purposes of capital gains tax (but not corporation tax) where any securities are disposed of by any person.
- (2) The securities disposed of shall be identified in accordance with the following provisions of this section with securities of the same class that have been acquired by the person making the disposal.
- (3) The provisions of this section have effect in the case of any disposal notwithstanding that some or all of the securities disposed of are otherwise identified—
- (a) by the disposal, or
- (b) by a transfer or delivery giving effect to it;
but where a person disposes of securities in one capacity, they shall not be identified under those provisions with any securities which he holds, or can dispose of, only in some other capacity.
- (4) Securities disposed of on an earlier date shall be identified before securities disposed of on a later date; and, accordingly, securities disposed of by a later disposal shall not be identified with securities already identified as disposed of by an earlier disposal.
- (5) Subject to subsection (4) above, if within the period of thirty days after the disposal the person making it acquires securities of the same class, the securities disposed of shall be identified—
- (a) with securities acquired by him within that period, rather than with other securities; and
- (b) with securities acquired at an earlier time within that period, rather than with securities acquired at a later time within that period.
- (5ZA) None of the securities which, by virtue of subsection (5) above, are identified with other securities shall be regarded as forming part of an existing section 104 holding or as constituting a section 104 holding.
- (5A) Subsection (5) above shall not require securities to be identified with securities which the person making the disposal acquires at a time when—
- (a) he is neither resident nor ordinarily resident in the United Kingdom, or
- (b) he is resident or ordinarily resident in the United Kingdom but is Treaty non-resident.
- (6) Subject to subsections (4) and (5) above, relevant securities disposed of shall be identified with relevant securities acquired at a later time, rather than with relevant securities acquired at an earlier time.
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (9) The identification rules set out in the preceding provisions of this section have effect subject to subsection (1) of section 105, and securities disposed of shall not be identified with securities acquired after the disposal except in accordance with that section or subsection (5) above.
- (10) In this section—
- “*securities*” means any securities within the meaning of section 104 or any relevant securities, and
- “*relevant securities*” means—securities within the meaning of Chapter 2 of Part 12 of ITA 2007 (accrued income profits),qualifying corporate bonds, andsecurities which are, or have at any time been, material interests in a non-qualifying offshore fund, within the meaning of Chapter 5 of Part 17 of the Taxes Act.
- (11) For the purposes of this section securities of a company shall not be treated as being of the same class unless they are so treated by the practice of a recognised stock exchange, or would be so treated if dealt with on that recognised stock exchange.
##### 110A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 149B
- (1) Where—
- (a) an individual has acquired an interest in any shares or securities which is only conditional,
- (b) that interest is one which for the purposes of Chapter 2 of Part 7 of ITEPA 2003 (conditional interests in shares) is taken to have been acquired by him as a director or employee of a company, and
- (c) by virtue of section 17(1)(b) the acquisition of that interest would, apart from this section, be an acquisition for a consideration equal to the market value of the interest,
section 17 shall not apply for calculating the consideration.
- (2) Instead, the consideration for the acquisition shall be taken (subject to section 120) to be equal to the actual amount or value of the consideration given for that interest as computed in accordance with section 429 of ITEPA 2003.
- (3) This section shall apply in relation only to the individual making the acquisition and, accordingly, shall be disregarded in calculating the consideration received by the person from whom the interest is acquired.
- (4) Expressions used in this section and in Chapter 2 of Part 7 of ITEPA 2003 have the same meanings in this section as in that Chapter.
- (5) This section does not apply to acquisitions on or after the day appointed under paragraph 3(2) of Schedule 22 to the Finance Act 2003.
- (6) References in this section to ITEPA 2003 are to that Act as originally enacted.
### Pre-entry gains
##### 177B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Re-organisations of mutual businesses
##### 214C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Effect of share loss relief
#### Merger not leaving assets within UK tax charge
### Personal pension schemes
##### 239B
- (1) This section applies where tax is charged in accordance with section 650A of the Taxes Act (tax charged on the withdrawal of the Board’s approval in relation to approved personal pension arrangements).
- (2) For the purposes of this Act the appropriate part of the assets which at the relevant time are held for the purposes of the relevant scheme—
- (a) shall be deemed to be acquired at that time for a consideration equal to the amount on which tax is charged by virtue of section 650A(2) of the Taxes Act; but
- (b) shall not be deemed to be disposed of by any person at that time.
- (3) The person who shall be deemed in accordance with subsection (2)(a) above to have acquired the appropriate part of the assets shall be the person who would be chargeable in respect of a chargeable gain accruing on a disposal of the assets at the relevant time.
- (4) In this section—
- “*the appropriate part*” and “*the relevant time*” have the meanings given by subsection (3) of section 650A of the Taxes Act for the purposes of subsection (2) of that section; and
- “*the relevant scheme*” has the same meaning as in that section.
## SCHEDULE A1
### Introductory
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Period for which an asset is held and relevant period of ownership
##### 2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Rules for determining whether a gain is a gain on the disposal of a business asset or non-business asset
##### 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Conditions for shares to qualify as business assets
##### 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Conditions for other assets to qualify as business assets
##### 5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Companies which are qualifying companies
##### 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Persons who are eligible beneficiaries
##### 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Cases where there are non-qualifying beneficiaries
##### 8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Cases where an asset is used at the same time for different purposes
##### 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Periods of limited exposure to fluctuations in value not to count
##### 10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Periods of share ownership not to count where there is a change of activity by the company
##### 11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Periods of share ownership not to count in a case of value shifting
##### 12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Rules for options
##### 13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Further rules for assets derived from other assets
##### 14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rules for assets transferred between spouses or civil partners
##### 15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rules for postponed gains
##### 16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rule for property settled by a company
##### 17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rules for assets acquired in the reconstruction of mutual businesses et ceteralaetc.
##### 18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rule for ancillary trust funds
##### 19
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### General rules for settlements
##### 20
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### General rule for apportionments under this Schedule
##### 21
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Interpretation of Schedule
##### 22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Settlements created before 17th March 1998
##### 2A
- (1) In determining for the purposes of section 86(1)(d) whether the settlor has an interest at any time during any year of assessment in a settlement created before 17th March 1998, paragraphs (da) and (db) of paragraph 2(3) above, and the reference to those paragraphs in paragraph 2(3)(e), shall be disregarded unless—
- (a) that year is a year in which one of the four conditions set out in the following provisions of this paragraph becomes fulfilled as regards the settlement; or
- (b) one of those conditions became fulfilled as regards that settlement in any previous year of assessment ending on or after 5th April 1998.
- (2) The first condition is (subject to sub-paragraph (3) below) that on or after 17th March 1998 property or income is provided directly or indirectly for the purposes of the settlement—
- (a) otherwise than under a transaction entered into at arm’s length, and
- (b) otherwise than in pursuance of a liability incurred by any person before that date.
- (3) For the purposes of the first condition, where the settlement’s expenses relating to administration and taxation for a year of assessment exceed its income for the year, property or income provided towards meeting those expenses shall be ignored if the value of the property or income so provided does not exceed the difference between the amount of those expenses and the amount of the settlement’s income for the year.
- (4) The second condition is that—
- (a) the trustees become on or after 17th March 1998 neither resident nor ordinarily resident in the United Kingdom, or
- (b) the trustees, while continuing to be resident and ordinarily resident in the United Kingdom, become on or after 17th March 1998 trustees who fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
- (5) The third condition is that on or after 17th March 1998 the terms of the settlement are varied so that any person falling within sub-paragraph (7) below becomes for the first time a person who will or might benefit from the settlement.
- (6) The fourth condition is that—
- (a) on or after 17th March 1998 a person falling within sub-paragraph (7) below enjoys a benefit from the settlement for the first time, and
- (b) the person concerned is not one who (looking only at the terms of the settlement immediately before 17th March 1998) would be capable of enjoying a benefit from the settlement on or after that date.
- (7) Each of the following persons falls within this sub-paragraph—
- (a) any grandchild of the settlor or of the settlor’s spouse or civil partner;
- (b) the spouse or civil partner of any such grandchild;
- (c) a company controlled by a person or persons falling within paragraph (a) or (b) above;
- (d) a company controlled by any such person or persons together with any person or persons (not so falling) each of whom is for the purposes of paragraph 2(1) above a defined person in relation to the settlement;
- (e) a company associated with a company falling within paragraph (c) or (d) above.
- (8) For the purposes of sub-paragraph (7) above the question whether a company is controlled by a person or persons shall be construed in accordance with sections 450 and 451 of CTA 2010; but in deciding that question for those purposes no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 451(4) to (6) of CTA 2010 if he is not a participator in the company.
- (9) For the purposes of sub-paragraph (7) above the question whether one company is associated with another shall be construed in accordance with section 449 of CTA 2010; but where in deciding that question for those purposes it falls to be decided whether a company is controlled by a person or persons, no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 451(4) to (6) of CTA 2010 if he is not a participator in the company.
- (10) In this paragraph—
- “child” includes a step-child;
- “grandchild” means a child of a child;
- “participator” has the meaning given by section 454 of CTA 2010.
### Failure of conditions of application
##### 1A
- (1) If the condition in sub-paragraph (2)(b) or (2)(da) of paragraph 1 above is not satisfied in consequence of an event occurring after the issue of eligible shares, the shares mentioned in sub-paragraph (2)(a) of that paragraph shall be treated for the purposes of this Schedule as ceasing to be eligible shares on the date of the event.
- (2) If the condition in sub-paragraph (2)(e) of that paragraph is not satisfied in consequence of an event occurring after the issue of eligible shares, the shares mentioned in sub-paragraph (2)(a) of that paragraph shall be treated for the purposes of this Schedule as ceasing to be eligible shares on the date of the event.
- (3) If the condition in sub-paragraph (2)(f) of that paragraph is not satisfied in relation to the shares mentioned in sub-paragraph (2)(a) of that paragraph, the shares shall be treated for the purposes of this Schedule as never having been eligible shares.
- (4) If the condition in sub-paragraph (2)(g) ... of that paragraph is not satisfied in relation to the issue of eligible shares, the shares mentioned in sub-paragraph (2)(a) of that paragraph shall be treated for the purposes of this Schedule—
- (a) if the claim under this Schedule is made after the time mentioned in section 175(3) of ITA 2007, as never having been eligible shares; and
- (b) if that claim is made before that time, as ceasing to be eligible shares at that time.
- (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) None of the preceding sub-paragraphs applies unless—
- (a) the company has given notice under paragraph 16(2) or (4) below, section 310(2) of the Taxes Act or section 241(3) of ITA 2007; or
- (b) an inspector has given notice to the company stating that, by reason of the matter mentioned in that sub-paragraph, the shares mentioned in paragraph 1(2)(a) above should, in his opinion, be treated for the purposes of this Schedule as never having been or, as the case may be, as ceasing to be eligible shares.
- (6) The giving of notice by an inspector under sub-paragraph (5) above shall be taken, for the purposes of the provisions of the Management Act relating to appeals against decisions on claims, to be a decision refusing a claim made by the company.
- (7) Where any issue has been determined on an appeal brought by virtue of section 307(1B) of the Taxes Act or section 236(1) of ITA 2007 (appeal against notice that relief was not due), the determination shall be conclusive for the purposes of any appeal brought by virtue of sub-paragraph (6) above on which that issue arises.
### Reorganisations
##### 7
- (1) Where an individual holds shares which form part of the ordinary share capital of a company and include shares of more than one of the following kinds, namely—
- (a) shares to which deferral relief and relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 are attributable,
- (b) shares to which deferral relief but not relief under that Chapter or that Part is attributable, and
- (c) shares to which deferral relief is not attributable,
then, if there is within the meaning of section 126 a reorganisation affecting those shares, section 127 shall apply (subject to the following provisions of this paragraph) separately to shares falling within paragraph (a), (b) or (c) above (so that shares of each kind are treated as a separate holding of original shares and identified with a separate new holding).
- (2) Where—
- (a) an individual holds shares (“the existing holding") which form part of the ordinary share capital of a company,
- (b) there is, by virtue of any such allotment for payment as is mentioned in section 126(2)(a), a reorganisation affecting the existing holding, and
- (c) immediately following the reorganisation, the existing holding or the allotted shares are shares to which deferral relief is attributable,
sections 127 to 130 shall not apply in relation to the existing holding.
### Acquisition of share capital by new company
##### 8
- (1) This paragraph applies where—
- (a) a company (“the new company") in which the only issued shares are subscriber shares acquires all the shares (“old shares") in another company (“the old company");
- (b) the consideration for the old shares consists wholly of the issue of shares (“new shares") in the new company;
- (c) the consideration for new shares of each description consists wholly of old shares of the corresponding description;
- (d) new shares of each description are issued to the holders of old shares of the corresponding description in respect of and in proportion to their holdings;
- (e) at some time before the issue of the new shares—
- (i) the old company issued eligible shares; and
- (ii) a certificate in relation to those eligible shares was issued by that company for the purposes of section 306(2) of the Taxes Act or section 203(1) of ITA 2007 (as applied by paragraph 6 above) and in accordance with section 306 of the Taxes Act or sections 204 and 205 of ITA 2007 (as so applied); and
- (f) by virtue of section 127 as applied by section 135(3), the exchange of shares is not treated as involving a disposal of the old shares or an acquisition of the new shares.
- (2) For the purposes of this Schedule, deferral relief attributable to any old shares shall be attributable instead to the new shares for which they are exchanged.
- (3) Where, in the case of any new shares held by an individual to which deferral relief becomes so attributable, the old shares for which they are exchanged were subscribed for by and issued to the individual, this Schedule shall have effect as if—
- (a) the new shares had been subscribed for by him at the time when, and for the amount for which, the old shares were subscribed for by him;
- (b) the new shares had been issued to him by the new company at the time when the old shares were issued to him by the old company; and
- (c) the claim under this Schedule made in respect of the old shares had been made in respect of the new shares.
- (4) Where, in the case of any new shares held by an individual to which deferral relief becomes so attributable, the old shares for which they are exchanged were acquired by the individual on a disposal within marriage or civil partnership, this Schedule shall have effect as if—
- (a) the new shares had been subscribed for at the time when, and for the amount for which, the old shares were subscribed for;
- (b) the new shares had been issued by the new company at the time when the old shares were issued by the old company; and
- (c) the claim under this Schedule made in respect of the old shares had been made in respect of the new shares.
- (5) Where deferral relief becomes so attributable to any new shares—
- (a) this Schedule shall have effect as if anything which, under paragraph 1A(5) above, paragraph 16 below or section 306(2) of the Taxes Act or section 203(1) of ITA 2007 as applied by paragraph 6 above has been done, or is required to be done, by or in relation to the old company had been done, or were required to be done, by or in relation to the new company; and
- (b) any appeal brought by the old company against a notice under paragraph 1A(5)(b) may be prosecuted by the new company as if it had been brought by that company.
- (6) For the purposes of this paragraph old shares and new shares are of a corresponding description if, on the assumption that they were shares in the same company, they would be of the same class and carry the same rights; and in sub-paragraph (1) above references to shares, except in the expressions “*eligible shares*” and “*subscriber shares*”, include references to securities.
- (7) Nothing in section 293(8) of the Taxes Act or section 185 of ITA 2007, as applied by the definition of “qualifying company" in paragraph 19(1) below, shall apply in relation to such an exchange of shares, or shares and securities, as is mentioned in sub-paragraph (1) above or arrangements with a view to such an exchange.
### Other reconstructions and amalgamations
##### 9
- (1) This paragraph applies if section 135 or 136 (company reconstructions) applies in relation to shares to which deferral relief, but not relief under Part 5 of ITA 2007 (or Chapter 3 of Part 7 of the Taxes Act), is attributable.
- (1A) Paragraphs 3 and 4 of this Schedule have effect as if section 135 or 136 did not apply in relation to the shares.
- (2) Sub-paragraph (1A) does not apply if—
- (a) the new holding consists of new ordinary shares (“the new shares") carrying no present or future preferential right to dividends or to a company’s assets on its winding up and no present or future right to be redeemed,
- (b) the new shares are issued after the end of the relevant period, and
- (c) the condition in sub-paragraph (4) below is satisfied.
- (3) Sub-paragraph (1A) does not apply if paragraph 8 applies in relation to the shares.
- (4) The condition is that at some time before the issue of the new shares—
- (a) the company issuing them issued eligible shares, and
- (b) a certificate in relation to those eligible shares was issued by the company for the purposes of section 306(2) of the Taxes Act or section 203(1) of ITA 2007 (as applied by paragraph 6 above) and in accordance with section 306 of the Taxes Act or sections 204 and 205 of ITA 2007 (as so applied).
- (5) In sub-paragraph (2) above “*new holding*” shall be construed in accordance with sections 126, 127, 135 and 136.
### Re-investment in same company etc.
##### 10
- (1) An individual to whom any eligible shares in a qualifying company are issued shall not be regarded for the purposes of this Schedule as making a qualifying investment if, where the asset disposed of consisted of shares in or securities of any company (“the initial holding"), the qualifying company—
- (a) is the company in which the initial holding subsisted; or
- (b) is a company that was, at the time of the disposal of the initial holding, or is, at the time of the issue of the eligible shares, a member of the same group of companies as the company in which the initial holding subsisted.
- (2) Where—
- (a) any eligible shares in a qualifying company (“the acquired holding") are issued to an individual,
- (b) an amount of qualifying expenditure on those shares has been set under this Schedule against the whole or part of any chargeable gain (the “postponed gain"), and
- (c) after the issue of those shares, eligible shares in a relevant company are issued to him,
he shall not be regarded in relation to the issue to him of the shares in the relevant company as making a qualifying investment for the purposes of this Schedule.
- (3) For the purposes of sub-paragraph (2) above a company is a relevant company if—
- (a) where that individual has disposed of any of the acquired holding, it is the company in which the acquired holding has subsisted or a company which was a member of the same group of companies as that company at any time since the acquisition of the acquired holding;
- (b) it is a company in relation to the disposal of any shares in which there has been a claim under this Schedule such that, without that claim, there would have been no postponed gain in relation to the acquired holding; or
- (c) it is a company which, at the time of the disposal or acquisition to which the claim relates, was a member of the same group of companies as a company falling within paragraph (b) above.
- (4) In this paragraph “*group of companies*” means a company which has one or more 51 per cent. subsidiaries, together with those subsidiaries.
### Pre-arranged exits
##### 11
- (1) Where an individual subscribes for eligible shares (“the shares") in a company, the shares shall be treated as not being eligible shares for the purposes of this Schedule if the relevant arrangements include—
- (a) arrangements with a view to the subsequent repurchase, exchange or other disposal of the shares or of other shares in or securities of the same company;
- (b) arrangements for or with a view to the cessation of any trade which is being or is to be or may be carried on by the company or a person connected with the company;
- (c) arrangements for the disposal of, or of a substantial amount of, the assets of the company or of a person connected with the company;
- (d) arrangements the main purpose of which, or one of the main purposes of which, is (by means of any insurance, indemnity or guarantee or otherwise) to provide partial or complete protection for persons investing in shares in that company against what would otherwise be the risks attached to making the investment.
- (2) The arrangements referred to in sub-paragraph (1)(a) above do not include any arrangements with a view to such an exchange of shares, or shares and securities, as is mentioned in paragraph 8(1) above.
- (3) The arrangements referred to in sub-paragraph (1)(b) and (c) above do not include any arrangements applicable only on the winding up of a company except in a case where—
- (a) the relevant arrangements include arrangements for the company to be wound up; or
- (b) the company is wound up otherwise than for bona fide commercial reasons.
- (4) The arrangements referred to in sub-paragraph (1)(d) above do not include any arrangements which are confined to the provision—
- (a) for the company itself, or
- (b) in the case of a company which is a parent company of a trading group, for the company itself, for the company itself and one or more of its subsidiaries or for one or more of its subsidiaries,
of any such protection against the risks arising in the course of carrying on its business as it might reasonably be expected so to provide in normal commercial circumstances.
- (5) The reference in sub-paragraph (4) above to the parent company of a trading group
- (a) shall be construed in accordance with the provision contained for the purposes of section 293 of the Taxes Act in that section, or
- (b) is a reference to a company that meets the trading requirement in section 181(2)(b) of ITA 2007.
- (6) In this paragraph “*the relevant arrangements*” means—
- (a) the arrangements under which the shares are issued to the individual; and
- (b) any arrangements made before the issue of the shares to him in relation to or in connection with that issue.
### Put options and call options
##### 12
- (1) Sub-paragraph (2) below applies where an individual subscribes for eligible shares (“the shares") in a company and—
- (a) an option, the exercise of which would bind the grantor to purchase such shares, is granted to the individual during the relevant period; or
- (b) an option, the exercise of which would bind the individual to sell such shares, is granted by the individual during the relevant period.
- (2) The shares to which the option relates shall be treated for the purposes of this Schedule—
- (a) if the option is granted on or before the date of the issue of the shares, as never having been eligible shares; and
- (b) if the option is granted after that date, as ceasing to be eligible shares on the date when the option is granted.
- (3) The shares to which the option relates shall be taken to be those which, if—
- (a) the option were exercised immediately after the grant, and
- (b) any shares in the company acquired by the individual after the grant were disposed of immediately after being acquired,
would be treated for the purposes of this Schedule as disposed of in pursuance of the option.
- (4) Nothing in this paragraph shall prejudice the operation of paragraph 11 above.
- (5) An individual who acquires any eligible shares on a disposal within marriage or civil partnership shall be treated for the purposes of this paragraph and paragraphs 13 to 15 below as if he subscribed for those shares.
### Value received by investor
##### 13
- (1) Where an individual who subscribes for eligible shares (“the shares") in a company receives any value (other than insignificant value) from the company at any time in the period of restriction, the shares shall be treated as follows for the purposes of this Schedule—
- (a) if the individual receives the value on or before the date of the issue of the shares, as never having been eligible shares; and
- (b) if the individual receives the value after that date, as ceasing to be eligible shares on the date when the value is received.
- (1A) This paragraph is subject to paragraph 13B below.
- (1B) Where—
- (a) the individual who subscribes for the shares receives value (“*the relevant receipt*”) from the company during the period of restriction,
- (b) the individual has received from the company one or more receipts of insignificant value at a time or times—
- (i) during that period, but
- (ii) not later than the time of the relevant receipt, and
- (c) the aggregate amount of the value of the receipts within paragraphs (a) and (b) above is not an amount of insignificant value,
the individual shall be treated for the purposes of this Schedule as if the relevant receipt had been a receipt of an amount of value equal to the aggregate amount.
For this purpose a receipt does not fall within paragraph (b) above if it has previously been aggregated under this sub-paragraph.
- (2) For the purposes of this paragraph an individual receives value from the company if the company—
- (a) repays, redeems or repurchases any of its share capital or securities which belong to the individual or makes any payment to him for giving up his right to any of the company’s share capital or any security on its cancellation or extinguishment;
- (b) repays, in pursuance of any arrangements for or in connection with the acquisition of the shares, any debt owed to the individual other than a debt which was incurred by the company—
- (i) on or after the date of issue of the shares; and
- (ii) otherwise than in consideration of the extinguishment of a debt incurred before that date;
- (c) makes to the individual any payment for giving up his right to any debt on its extinguishment;
- (d) releases or waives any liability of the individual to the company or discharges, or undertakes to discharge, any liability of his to a third person;
- (e) makes a loan or advance to the individual which has not been repaid in full before the issue of the shares;
- (f) provides a benefit or facility for the individual;
- (g) disposes of an asset to the individual for no consideration or for a consideration which is or the value of which is less than the market value of the asset;
- (h) acquires an asset from the individual for a consideration which is or the value of which is more than the market value of the asset; or
- (i) makes any payment to the individual other than a qualifying payment.
- (3) For the purposes of sub-paragraph (2)(e) above there shall be treated as if it were a loan made by the company to the individual—
- (a) the amount of any debt (other than an ordinary trade debt) incurred by the individual to the company; and
- (b) the amount of any debt due from the individual to a third person which has been assigned to the company.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) For the purposes of this paragraph an individual also receives value from the company if any person who would, for the purposes of section 291 of the Taxes Act or Chapter 2 of Part 5 of ITA 2007, be treated as connected with the company—
- (a) purchases any of its share capital or securities which belong to the individual; or
- (b) makes any payment to him for giving up any right in relation to any of the company’s share capital or securities.
- (6) Where an individual’s disposal of shares in a company gives rise to a chargeable event falling within paragraph 3(1)(a) or (b) above, the individual shall not be treated for the purposes of this paragraph as receiving value from the company in respect of the disposal.
- (7) In this paragraph “*qualifying payment*” means—
- (a) the payment by any company of such remuneration for service as an officer or employee of that company as may be reasonable in relation to the duties of that office or employment;
- (b) any payment or reimbursement by any company of travelling or other expenses wholly, exclusively and necessarily incurred by the individual to whom the payment is made in the performance of duties as an officer or emplyee of that company;
- (c) the payment by any company of any interest which represents no more than a reasonable commercial return on money lent to that company;
- (d) the payment by any company of any dividend or other distribution which does not exceed a normal return on any investment in shares in or other securities of that company;
- (e) any payment for the supply of goods which does not exceed their market value;
- (f) any payment for the acquisition of an asset which does not exceed its market value;
- (g) the payment by any company, as rent for any property occupied by the company, of an amount not exceeding a reasonable and commercial rent for the property;
- (h) any reasonable and necessary remuneration which—
- (i) is paid by any company for services rendered to that company in the course of a trade or profession carried on wholly or partly in the United Kingdom; and
- (ii) is taken into account in calculating for tax purposes the profits of that trade or profession;
- (i) a payment in discharge of an ordinary trade debt.
- (8) For the purposes of this paragraph a company shall be treated as having released or waived a liability if the liability is not discharged within 12 months of the time when it ought to have been discharged.
- (9) In this paragraph—
- (a) references to a debt or liability do not, in relation to a company, include references to any debt or liability which would be discharged by the making by that company of a qualifying payment; and
- (b) references to a benefit or facility do not include references to any benefit or facility provided in circumstances such that, if a payment had been made of an amount equal to its value, that payment would be a qualifying payment.
- (10) In this paragraph and paragraph 13A(1) below—
- (a) any reference to a payment or disposal to an individual includes a reference to a payment or disposal made to him indirectly or to his order or for his benefit;
- (b) any reference to an individual includes a reference to an associate of his; and
- (c) any reference to a company includes a reference to a person who at any time in the relevant period is connected with the company, whether or not he is so connected at the material time.
- (11) In this paragraph “*ordinary trade debt*” means any debt for goods or services supplied in the ordinary course of a trade or business where any credit given—
- (a) does not exceed six months; and
- (b) is not longer than that normally given to customers of the person carrying on the trade or business.
- (12) In paragraphs 13A to 13C below (except paragraph 13C(4))—
- (a) references to “*the shares*” shall be construed in accordance with sub-paragraph (1) above, and
- (b) references to “*the period of restriction*” shall be construed as references to the period of restriction relating to the shares.
### Value received by other persons
##### 14
- (1) Sub-paragraph (2) below applies where an individual subscribes for eligible shares (“the shares") in a company and at any time in the period of restriction the company or any subsidiary—
- (a) repays, redeems or repurchases any of its share capital which belongs to any member other than the individual or a person falling within sub-paragraph (3) below, or
- (b) makes any payment (directly or indirectly) to any such member, or to his order or for his benefit, for the giving up of his right to any of the share capital of the company or subsidiary on its cancellation or extinguishment.
This is subject to paragraphs 14AA and 14A below.
- (2) The shares shall be treated for the purposes of this Schedule—
- (a) if the repayment, redemption, repurchase or payment in question is made or effected on or before the date of the issue of the shares, as never having been eligible shares; and
- (b) if it is made or effected after that date, as ceasing to be eligible shares on the date when it is made or effected.
- (3) A person falls within this sub-paragraph if the repayment, redemption, repurchase or payment in question—
- (a) gives rise to a qualifying chargeable event in respect of him, or
- (b) causes any relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 attributable to his shares in the company to be withdrawn or reduced by virtue of section 299 or 300(2)(a) of the Taxes Act or section 209 or 216(2)(a) of ITA 2007, or
- (c) causes any investment relief attributable to shares held by that person (within the meaning of Schedule 15 to the Finance Act 2000) to be withdrawn or reduced by virtue of paragraph 46 (disposal of shares) or 49(1)(a) (repayment etc. of share capital or securities) of that Schedule
or it would have the effect mentioned in paragraph (a), (b) or (c) above were it not a receipt of insignificant value for the purposes of paragraph 13 above, section 300 of the Taxes Act or 214 of ITA 2007 or paragraph 47 of Schedule 15 to the Finance Act 2000, as the case may be.
- (4) In sub-paragraph (3) above “*qualifying chargeable event*” means—
- (a) a chargeable event falling within paragraph 3(1)(a) or (b) above; or
- (b) a chargeable event falling within paragraph 3(1)(e) above by virtue of sub-paragraph (1)(b) of paragraph 13 above (as it applies by virtue of sub-paragraph (2)(a) of that paragraph).
- (5) Where—
- (a) a company issues share capital (“the original shares") of nominal value equal to the authorised minimum (within the meaning of the Companies Act 2006) for the purposes of complying with the requirements of section 761 of that Act (public company: requirement as to minimum share capital); and
- (b) after the registrar of companies has issued the company with a certificate under section 761, it issues eligible shares,
the preceding provisions of this paragraph shall not apply in relation to any redemption of any of the original shares within 12 months of the date on which those shares were issued.
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) References in this paragraph and paragraphs 14AA and 14A below to a subsidiary of a company are references to a company which at any time in the relevant period is a 51 per cent. subsidiary of the first mentioned company, whether or not it is such a subsidiary at the time of the repayment, redemption, repurchase or payment in question.
### Investment-linked loans
##### 15
- (1) Where at any time in the relevant period an investment-linked loan is made by any person to an individual who subscribes for eligible shares (“the shares") in a company, the shares shall be treated for the purposes of this Schedule—
- (a) if the loan is made on or before the date of the issue of the shares, as never having been eligible shares; and
- (b) if the loan is made after that date, as ceasing to be eligible shares on the date when the loan is made.
- (2) A loan made by any person to an individual is an investment-linked loan for the purposes of this paragraph if the loan is one which would not have been made, or would not have been made on the same terms, if the individual had not subscribed for the shares or had not been proposing to do so.
- (3) References in this paragraph to the making by any person of a loan to an individual include references—
- (a) to the giving by that person of any credit to that individual; and
- (b) to the assignment or assignation to that person of any debt due from that individual.
- (4) In this paragraph any reference to an individual includes a reference to an associate of his.
### Information
##### 16
- (1) Where, in relation to any of the relevant shares held by an individual—
- (a) a chargeable event falling within paragraph 3(1)(a) or (b) above occurs at any time before the termination date relating to those shares,
- (b) a chargeable event falling within paragraph 3(1)(c) or (d) above occurs, or
- (c) a chargeable event falling within paragraph 3(1)(e) above occurs by virtue of paragraph 12(2)(b), 13(1)(b) or 15(1)(b) above,
the individual shall within 60 days of his coming to know of the event give a notice to the inspector containing particulars of the circumstances giving rise to the event.
- (2) Where, in relation to any of the relevant shares in a company, a chargeable event falling within paragraph 3(1)(e) above occurs by virtue of paragraph 1A(1) or (2), 13(1)(b) or 14(2)(b) above—
- (a) the company, and
- (b) any person connected with the company who has knowledge of that matter,
shall within 60 days of the event or, in the case of a person within paragraph (b) above, of his coming to know of it, give a notice to the inspector containing particulars of the circumstances giving rise to the event.
- (2A) In determining, for the purposes of sub-paragraph (1) or (2) above, whether a chargeable event falling within paragraph 3(1)(e) above has occurred by virtue of paragraph 13(1)(b) above, the effect of paragraph 13B above shall be disregarded.
- (3) A chargeable event falling within paragraph 3(1)(e) above which, but for paragraph 1A(5) above, would occur at any time by virtue of paragraph 1A(1) or (2) above shall be treated for the purposes of sub-paragraph (2) above as occurring at that time.
- (3A) Where—
- (a) a person is required to give a notice under sub-paragraph (1) or (2) above in respect of a chargeable event which occurs by virtue of paragraph 13(1)(b) above or would occur by virtue of that paragraph but for the operation of paragraph 13B above, and
- (b) that person has knowledge of the replacement value received (or expected to be received) from the original recipient by the original supplier by reason of a qualifying receipt,
the notice shall include particulars of that receipt of the replacement value (or expected receipt).
In this sub-paragraph “*the replacement value*”, “*the original recipient*”, “*the original supplier*” and “*qualifying receipt*” shall be construed in accordance with paragraph 13B above.
- (4) Where a company has issued a certificate under section 306(2) of the Taxes Act or section 203(1) of ITA 2007 (as applied by paragraph 6 above) in respect of any eligible shares in the company, and the condition in paragraph 1(2)(g) above is not satisfied in relation to the shares—
- (a) the company, and
- (b) any person connected with the company who has knowledge of that matter,
shall within 60 days of the time mentioned in section 289(3) of the Taxes Act or section 175(3) of ITA 2007 or, in the case of a person within paragraph (b) above, of his coming to know that the condition is not satisfied, give notice to the inspector setting out the particulars of the case.
- (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) If the inspector has reason to believe—
- (a) that a person has not given a notice which he is required to give—
- (i) under sub-paragraph (1) or (2) above in respect of any chargeable event, or
- (ii) under sub-paragraph (4) above in respect of any particular case, or
- (b) that a person has given or received value (within the meaning of paragraph 13(2) or (5) above) which, but for the fact that the amount given or received was an amount of insignificant value (within the meaning of paragraph 13A(3) above), would have triggered a requirement to give a notice under sub-paragraph (1) or (2) above, or
- (c) that a person has made or received any repayment (within the meaning of paragraph 14AA(2) above) which, but for the fact that it falls to be disregarded for the purposes of paragraph 14 above by virtue of paragraph 14AA(1) above, would have triggered a requirement to give a notice under sub-paragraph (2) above,
the inspector may by notice require that person to furnish him within such time (not being less than 60 days) as may be specified in the notice with such information relating to the event or case as the inspector may reasonably require for the purposes of this Schedule.
- (6) Where a claim is made under this Schedule in respect of shares in a company and the inspector has reason to believe that it may not be well founded by reason of any such arrangements as are mentioned in paragraphs 1(2)(d) or 11(1) above, or section 289(1D) or (9)(e), 289A(8)(b) or (8A), 293(4B), (6) or (8) or 308(2)(e), (3), (3A) or (4) of the Taxes Act or section 176(4)(b) or (5)(b), 182(2) or (4), 183(6), 185(1), 190(1)(e) or 191(2)(c), (3), (4) or (5) of ITA 2007, he may by notice require any person concerned to furnish him within such time (not being less than 60 days) as may be specified in the notice with—
- (a) a declaration in writing stating whether or not, according to the information which that person has or can reasonably obtain, any such arrangements exist or have existed;
- (b) such other information as the inspector may reasonably require for the purposes of the provision in question and as that person has or can reasonably obtain.
- (7) For the purposes of sub-paragraph (6) above, the persons who are persons concerned are—
- (a) in relation to paragraph 1(2)(d) above or section 293(4B) or (6) of the Taxes Act or section 182(2) or (4) of ITA 2007, the claimant, the company and any person controlling the company;
- (aa) in relation to section 289(1D), 289A(8)(b) or (8A) or 308(3), (3A) or (4) of the Taxes Act or section 176(4)(b) or (5)(b), 183(6) or 191(3), (4) or (5) of ITA 2007, the claimant, the company, any other company in question and any person controlling the company or any other company in question;
- (b) in relation to paragraph 11(1) above, the claimant, the company and any person connected with the company; and
- (c) in relation to section 289(9)(e), 293(8) or 308(2)(e) of the Taxes Act or section 185(1), 190(1)(e) or 191(2)(c) of ITA 2007, the company and any person controlling the company;
and for those purposes the references in paragraphs (a), (aa) and (b) above to the claimant include references to any person to whom the claimant appears to have made a disposal within marriage or civil partnership of any of the shares in question.
- (7A) The references in sub-paragraphs (6) and (7) above to subsections (3), (3A) and (4) of section 308 of the Taxes Act and subsections (3), (4) and (5) of section 191 of ITA 2007 are to be read as including those provisions as applied by section 289(10) and (11) of the Taxes Act or section 190(2) of ITA 2007.
- (8) Where deferral relief is attributable to shares in a company—
- (a) any person who receives from the company any payment or asset which may constitute value received (by him or another) for the purposes of paragraph 13 above, and
- (b) any person on whose behalf such a payment or asset is received,
shall, if so required by the inspector, state whether the payment or asset received by him or on his behalf is received on behalf of any person other than himself and, if so, the name and address of that person.
- (9) Where a claim has been made under this Schedule in relation to shares in a company, any person who holds or has held shares in the company and any person on whose behalf any such shares are or were held shall, if so required by the inspector, state—
- (a) whether the shares which are or were held by him or on his behalf are or were held on behalf of any person other than himself; and
- (b) if so, the name and address of that person.
- (10) No obligation as to secrecy imposed by statute or otherwise shall preclude the inspector from disclosing to a company that relief has been given or claimed in respect of a particular number or proportion of its shares.
### Trustees: general
##### 17
- (1) Subject to the following provisions of this paragraph, this Schedule shall apply as if—
- (a) any reference to an individual included a reference to the trustees of a settlement, and
- (b) in relation to any such trustees, the reference in paragraph 1(1) above to any asset were a reference to any asset comprised in any settled property to which this paragraph applies (a “trust asset").
- (2) This paragraph applies—
- (a) to any settled property in which the interests of the beneficiaries are not interests in possession, if all the beneficiaries are individuals, and
- (b) to any settled property in which the interests of the beneficiaries are interests in possession, if any of the beneficiaries are individuals.
- (3) If, at the time of the disposal of the trust asset in a case where this Schedule applies by virtue of this paragraph—
- (a) the settled property comprising that asset is property to which this paragraph applies by virtue of sub-paragraph (2)(b) above, but
- (b) not all the beneficiaries are individuals,
only the relevant proportion of the gain which would accrue to the trustees on the disposal shall be taken into account for the purposes of this Schedule as it so applies.
- (4) This Schedule shall not apply by virtue of this paragraph in a case where, at the time of the disposal of the trust asset, the settled property which comprises that asset is property to which this paragraph applies by virtue of sub-paragraph (2)(a) above unless, immediately after the acquisition of the relevant shares, the settled property comprising the shares is also property to which this paragraph applies by virtue of sub-paragraph (2)(a) above.
- (5) This Schedule shall not apply by virtue of this paragraph in a case where, at the time of the disposal of the trust asset, the settled property which comprises that asset is property to which this paragraph applies by virtue of sub-paragraph (2)(b) above unless, immediately after the acquisition of the relevant shares—
- (a) the settled property comprising the shares is also property to which this paragraph applies by virtue of sub-paragraph (2)(b) above, and
- (b) if not all the beneficiaries are individuals, the relevant proportion is not less than the proportion which was the relevant proportion at the time of the disposal of the trust asset.
- (6) If, at any time, in the case of settled property to which this paragraph applies by virtue of sub-paragraph (2)(b) above, both individuals and others have interests in possession, “the relevant proportion" at that time is the proportion which the amount specified in paragraph (a) below bears to the amount specified in paragraph (b) below, that is—
- (a) the total amount of the income of the settled property, being income the interests in which are held by beneficiaries who are individuals, and
- (b) the total amount of all the income of the settled property.
- (7) Where, in the case of any settled property in which any beneficiary holds an interest in possession, one or more beneficiaries (“the relevant beneficiaries") hold interests not in possession, this paragraph shall apply as if—
- (a) the interests of the relevant beneficiaries were a single interest in possession, and
- (b) that interest were held, where all the relevant beneficiaries are individuals, by an individual and, in any other case, by a person who is not an individual.
- (8) In this paragraph references to interests in possession do not include interests for a fixed term and, except in sub-paragraph (1), references to individuals include any charity.
### Trustees: anti-avoidance
##### 18
- (1) Paragraphs 13 to 13C and 15 above shall have effect in relation to the subscription for shares by the trustees of a settlement as if references to the individual subscribing for the shares were references to—
- (a) those trustees;
- (b) any individual or charity by virtue of whose interest, at a relevant time, paragraph 17 above applies to the settled property; or
- (c) any associate of such an individual, or any person connected with such a charity.
- (2) The relevant times for the purposes of sub-paragraph (1)(b) above are the time when the shares are issued and—
- (a) in a case where sub-paragraph (1) of paragraph 13 above applies, or that sub-paragraph would apply were it not for the fact that the amount of value is an amount of insignificant value for the purposes of that sub-paragraph, the time when the value is received;
- (ab) in a case where paragraph 13(1) above would apply were it not for the operation of paragraph 13B above, the time when the original value (within the meaning of paragraph 13B above) in question is received;
- (b) in a case where paragraph 15 above applies, the time when the loan is made.
### Interpretation
##### 19
- (1) For the purposes of this Schedule—
- “*51 per cent. subsidiary*” has the meaning given by Chapter 3 of Part 24 of CTA 2010;
- “*arrangements*” includes any scheme, agreement or understanding, whether or not legally enforceable;
- “*associate*” has the meaning that would be given by section 448 of CTA 2010 if in that section “*relative*” did not include a brother or sister;
- “*bonus shares*” means shares which are issued otherwise than for payment (whether in cash or otherwise);
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*relevant allowable expenditure*”, in relation to any allowable loss, means the expenditure which falls by virtue of section 38(1)(a) or (b) to be taken into account in the computation of that loss.
### Disposals of pooled assets
- “*eligible shares*” has the meaning given by section 289(7) of the Taxes Act or means shares that meet the requirement in section 173 (2) of ITA 2007;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*non-resident*” means a person who is neither resident nor ordinarily resident in the United Kingdom;
- “*ordinary share capital*” has the meaning given by section 989 of ITA 2007;
- “*ordinary shares*”, in relation to a company, means shares forming part of its ordinary share capital;
- “*the period of restriction*”, in relation to any shares, means the period— beginning one year before the shares are issued, andending immediately before the termination date relating to the shares;
- “*qualifying business activity*” has the meaning given by section 289(2) of the Taxes Act or section 179 of ITA 2007;
- “*qualifying company*”, in relation to any eligible shares, means a company which, in relation to those shares, is— a qualifying company for the purposes of Chapter 3 of Part 7 of the Taxes Act (except that for the purposes of this Schedule the reference in section 293(1B)(b)(i) of that Act to section 304A of that Act shall be read as a reference to paragraph 8 above), ora qualifying company for the purposes of Part 5 of ITA 2007 (except that for the purposes of this Schedule the reference in section 184(1)(c)(i) of that Act to section 247 of that Act shall be read as a reference to paragraph 8 above).
- “*the relevant period*”, in the case of any shares, means the period found by applying section 312(1A)(a) of the Taxes Act or section 159(2) of ITA 2007 by reference to the company that issued the shares and by reference to the shares;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*termination date*”, in relation to any shares, means the date found by applying the definition of “termination date” in section 312(1) of the Taxes Act or section 256 of ITA 2007 by reference to the company that issued the shares and by reference to the shares.
- (1A) For the purposes of this Schedule, “*the relevant shares*”, in relation to a case to which this Schedule applies, means the shares which—
- (a) are acquired by the investor in making the qualifying investment, and
- (b) where the qualifying investment is made before the time at which the original gain accrues, are still held by the investor at that time.
This is subject to sub-paragraphs (1B) and (1D) below.
- (1B) If any corresponding bonus shares in the same company are issued to the investor or any person who has acquired any of the relevant shares from the investor on a disposal within marriage or civil partnership, this Schedule shall apply as if references to the relevant shares were to all the shares comprising the relevant shares and the bonus shares so issued.
- (1C) In sub-paragraph (1B) above “*corresponding bonus shares*” means bonus shares which—
- (a) are issued in respect of the relevant shares; and
- (b) are of the same class, and carry the same rights, as those shares.
- (1D) If, in circumstances in which paragraph 8 above applies, new shares are issued in exchange for old shares, references in this Schedule to the relevant shares, so far as they relate to the old shares, shall be construed as references to the new shares and not to the old shares.
- (1E) In sub-paragraph (1D) above “*new shares*” and “*old shares*” have the same meaning as in paragraph 8 above.
- (2) For the purposes of this Schedule, “*deferral relief*” is attributable to any shares if—
- (a) expenditure on the shares has been set under this Schedule against the whole or part of any gain; and
- (b) in relation to the shares there has been no chargeable event for the purposes of this Schedule.
- (3) In this Schedule—
- (a) references (however expressed) to an issue of eligible shares in any company are to any eligible shares in the company that are of the same class and are issued on the same day;
- (b) references to a disposal within marriage or civil partnership are references to any disposal to which section 58 applies; ...
- (c) references to Chapter III of Part VII of the Taxes Act or any provision of that Chapter are to that Chapter or provision as it applies in relation to shares issued on or after 1st January 1994; and
- (d) references to Part 5 of ITA 2007 or any provision of that Part are to a Part or provision that applies only in relation to shares issued on or after 6th April 2007.
- (4) For the purposes of this Schedule shares in a company shall not be treated as being of the same class unless they would be so treated if dealt with on the Stock Exchange.
- (5) Notwithstanding anything in section 288(5), shares shall not for the purposes of this Schedule be treated as issued by reason only of being comprised in a letter of allotment or similar instrument.
## SCHEDULE 7AA
### Introductory
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Restriction on setting off losses
##### 2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Adjustment of pre-entry gains
##### 3
- (1) This paragraph shall apply (subject to paragraphs 4 and 5 below) where any assets acquired by any company fall to be treated with other assets as indistinguishable parts of the same asset (“*a pooled asset*”) and the whole or any part of that asset is referable to pre-entry assets.
- (2) For the purposes of this Schedule, where a pooled asset has at any time contained a pre-entry asset—
- (a) the pooled asset shall be treated, until all the pre-entry assets included in that asset have (on the assumptions for which this paragraph provides) been disposed of, as incorporating a part which is referable to pre-entry assets; and
- (b) the size of that part shall be determined in accordance with the following provisions of this paragraph.
- (3) Where there is a disposal of any part of a pooled asset and the proportion of the asset which is disposed of does not exceed the proportion of that asset which is represented by any part of it which is not, at the time of the disposal, referable to pre-entry assets, that disposal shall be deemed for the purposes of this Schedule to be confined to assets which are not pre-entry assets so that—
- (a) except where paragraph 4(2) below applies, no part of any loss accruing on that disposal shall be deemed to be a pre-entry loss, and
- (b) the part of the pooled asset which after the disposal is to be treated as referable to pre-entry assets shall be correspondingly increased.
- (4) Where there is a disposal of any part of a pooled asset and the proportion of the asset which is disposed of does exceed the proportion of that asset mentioned in sub-paragraph (3) above, that disposal shall be deemed for the purposes of this Schedule to relate to pre-entry assets only so far as required for the purposes of the excess, so that—
- (a) any loss accruing on that disposal shall be deemed for the purposes of this Schedule to be an allowable loss on the disposal of a pre-entry asset;
- (b) the pre-entry proportion of that loss shall be deemed (except where paragraph 4(3) below applies) to be the amount (so far as it does not exceed the amount of the loss actually accruing) which would have been the pre-entry proportion under paragraph 2 above of any loss accruing on the disposal of the excess if the excess were a separate asset; and
- (c) the pooled asset shall be treated after the disposal as referable entirely to pre-entry assets.
- (5) Where there is a disposal of the whole of a pooled asset or of any part of a pooled asset which, at the time of the disposal, is referable entirely to pre-entry assets, paragraphs (a) and (b) of sub-paragraph (4) above shall apply to the disposal of the asset or the part as they apply in relation to the assumed disposal of the excess mentioned in that sub-paragraph but, in the case of the disposal of the whole of a pooled asset only a part of which is referable to pre-entry assets, as if the reference in paragraph (b) of that sub-paragraph to the excess were a reference to that part.
- (6) For the purpose of determining, under sub-paragraph (4) or (5) above, what would have been the pre-entry proportion of any loss accruing on the disposal of any assets as a separate asset it shall be assumed that none of the assets treated as comprised in that asset has ever been comprised in a pooled asset with any assets other than those which are taken to constitute that separate asset for the purposes of the determination.
- (7) The assets which are comprised in any asset which is treated for any of the purposes of this paragraph as a separate asset shall be identified on the following assumptions, that is to say—
- (a) that assets are disposed of in the order of the dates which for the purposes of paragraph 2 above are the relevant pre-entry dates in relation to the consideration for their acquisition;
- (b) subject to that, that assets with earlier relevant times are disposed of before those with later relevant times;
- (c) that disposals made when a company was not a member of the relevant group are made in accordance with the preceding provisions of this paragraph, as they have effect in relation to the group of companies of which the company was a member at the time of the disposal or, as the case may be, of which it had most recently been a member before that time; and
- (d) subject to paragraphs (a) to (c) above, that a company disposes of assets in the order in which it acquired them.
- (8) Where in the case of any asset there is more than one date which is the relevant pre-entry date in relation to the consideration for its acquisition, the date taken into account for the purposes of sub-paragraph (7)(a) above shall be the date which is the earlier or earliest of those dates if any date which is the relevant pre-entry date in relation to the acquisition of an option to acquire that asset is disregarded.
- (9) In applying the formula set out in paragraph 2(1) above in relation to the disposal of an asset which is treated for any of the purposes of this paragraph as comprised in a separate asset—
- (a) the amount or value of any consideration for the acquisition or disposal of that asset; and
- (b) the incidental costs of the acquisition or disposal of that asset,
shall be determined (to the exclusion of any apportionment under section 129 or 130) by apportioning any consideration or costs relating to both that asset and other assets acquired or disposed of at the same time according to the proportion that is borne by that asset to all the assets to which the consideration or costs related.
- (10) Where—
- (a) any asset (“*the latest asset*”) falls (whether by virtue of paragraph 1(8) above or otherwise) to be treated as acquired at the same time as another asset (“*the original asset*”) which was acquired before the latest asset, and
- (b) the latest asset is either comprised in a pooled asset a part of which is referable to pre-entry assets or is or includes an asset which is to be treated as so comprised,
sub-paragraph (7) above shall apply not only in relation to the latest asset as if it were the original asset but also, in the first place, for identifying the asset which is to be treated as the original asset for the purposes of this paragraph.
- (11) Sub-paragraphs (3)(b) and (4)(c) above shall have effect in relation to any disposal without prejudice to the effect of any subsequent acquisition of assets falling to be treated as part of a pooled asset on the determination of whether, and to what extent, any part of that pooled asset is to be treated as referable to pre-entry assets.
### Rule to prevent pre-entry losses on pooled assets being treated as post-entry losses
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Meaning of “qualifying losses"
##### 4
- (1) This paragraph shall apply if—
- (a) there is a disposal of any part of a pooled asset which for the purposes of paragraph 3 above is treated as incorporating a part which is referable to pre-entry assets;
- (b) the assets disposed of are or include assets (“*the post-entry element of the disposal*”) which for the purposes of that paragraph are treated as having been incorporated in the part of the pooled asset which is not referable to pre-entry assets;
- (c) an allowable loss (“*the actual loss*”) accrues on the disposal; and
- (d) the amount which in computing the allowable loss is allowed as a deduction of relevant allowable expenditure (“*the expenditure actually allowed*”) exceeds the relevant allowable expenditure attributable to the post-entry element of the disposal.
- (2) Subject to sub-paragraph (6) below, where the post-entry element of the disposal comprises all of the assets disposed of—
- (a) the actual loss shall be treated for the purposes of this Schedule as a loss accruing on the disposal of a pre-entry asset; and
- (b) the pre-entry proportion of that loss shall be treated as being the amount (so far as it does not exceed the amount of the actual loss) by which the expenditure actually allowed exceeds the relevant allowable expenditure attributable to the post-entry element of the disposal.
- (3) Subject to sub-paragraph (6) below, where—
- (a) the actual loss is treated by virtue of paragraph 3 above as a loss accruing on the disposal of a pre-entry asset, and
- (b) the expenditure actually allowed exceeds the actual cost of the assets to which the disposal is treated as relating,
the pre-entry proportion of the loss shall be treated as being the amount which (so far as it does not exceed the amount of the actual loss) is equal to the sum of that excess and what would, apart from this paragraph and paragraph 5 below, be the pre-entry proportion of the loss accruing on the disposal.
- (4) For the purposes of sub-paragraph (3) above the actual cost of the assets to which the disposal is treated as relating shall be taken to be the sum of—
- (a) the relevant allowable expenditure attributable to the post-entry element of the disposal; and
- (b) the amount which, in computing the pre-entry proportion of the loss in accordance with paragraph 3(4)(b) and (6) above, would be treated for the purposes of C in the formula in paragraph 2(1) above as the total amount allowable as a deduction of relevant allowable expenditure in respect of such of the assets disposed of as are treated as having been incorporated in the part of the pooled asset which is referable to pre-entry assets.
- (5) Without prejudice to sub-paragraph (6) below, where sub-paragraph (2) or (3) above applies for the purpose of determining the pre-entry proportion of any loss, no election shall be capable of being made under paragraph 5 below for the purpose of enabling a different amount to be taken as the pre-entry proportion of that loss.
- (6) Where—
- (a) the pre-entry proportion of the loss accruing to any company on the disposal of any part of a pooled asset falls to be determined under sub-paragraph (2) or (3) above,
- (b) the amount determined under that sub-paragraph exceeds the amount determined under sub-paragraph (7) below (“*the alternative pre-entry loss*”), and
- (c) the company makes an election for the purposes of this sub-paragraph,
the pre-entry proportion of the loss determined under sub-paragraph (2) or (3) above shall be reduced to the amount of the alternative pre-entry loss.
- (7) For the purposes of sub-paragraph (6) above the alternative pre-entry loss is whatever apart from this paragraph would have been the pre-entry proportion of the loss on the disposal in question, if for the purposes of this Schedule the identification of the assets disposed of were to be made disregarding the part of the pooled asset which was not referable to pre-entry assets, except to the extent (if any) by which the part referable to pre-entry assets fell short of what was disposed of.
- (8) An election for the purposes of sub-paragraph (6) above with respect to any loss shall be made by the company to which the loss accrued by notice to the inspector given within—
- (a) the period of two years beginning with the end of the accounting period of that company in which the disposal is made on which the loss accrues; or
- (b) such longer period as the Board may by notice allow;
and paragraph 5 below may be taken into account under sub-paragraph (7) above in determining the amount of the alternative pre-entry loss as if an election had been made under that paragraph but shall be so taken into account only if the election for the purposes of sub-paragraph (6) above contains an election corresponding to the election that, apart from this paragraph, might have been made under that paragraph.
- (9) For the purposes of this paragraph the relevant allowable expenditure attributable to the post-entry element of the disposal shall be the amount which, in computing any allowable loss accruing on a disposal of that element as a separate asset, would have been allowed as a deduction of relevant allowable expenditure if none of the assets comprised in that element had ever been comprised in a pooled asset with any assets other than those which are taken to constitute that separate asset for the purposes of this sub-paragraph.
- (10) For the purpose of identifying the assets which are to be treated for the purposes of sub-paragraph (9) above as comprised in the post-entry element of the disposal, a company shall be taken to dispose of assets in the order in which it acquired them.
- (11) Paragraph 3(9) above shall apply for the purposes of sub-paragraph (9) above as it applies for the purposes of the application as mentioned in paragraph 3(9) above of the formula so mentioned; and paragraph 3(10) above shall apply for the purposes of this paragraph in relation to sub-paragraph (10) above as it applies for the purposes of paragraph 3 above in relation to sub-paragraph (7) of that paragraph.
- (12) In this paragraph references to an amount allowed as a deduction of relevant allowable expenditure are references to the amount falling to be so allowed in accordance with section 38(1)(a) and (b) and (so far as applicable) section 42, ....
- (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (14) Nothing in this paragraph shall affect the operation of the rules contained in paragraph 3 above for determining, for any purposes other than those of sub-paragraph (7) above, how much of any pooled asset at any time consists of a part which is referable to pre-entry assets.
### Alternative calculation by reference to market value
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rule for disposal of pooled assets
##### 5
- (1) Subject to paragraph 4(5) above and the following provisions of this paragraph, if—
- (a) an allowable loss accrues on the disposal by any company of any pre-entry asset; and
- (b) that company makes an election for the purposes of this paragraph in relation to that loss,
the pre-entry proportion of that loss (instead of being the amount determined under the preceding provisions of this Schedule) shall be whichever is the smaller of the amounts mentioned in sub-paragraph (2) below.
- (2) Those amounts are—
- (a) the amount of any loss which would have accrued if that asset had been disposed of at the relevant time at its market value at that time; and
- (b) the amount of the loss accruing on the disposal mentioned in sub-paragraph (1)(a) above.
- (2A) In determining for the purposes of sub-paragraph (2)(a) above the amount of any loss which would have accrued if the asset had been disposed of at the relevant time at its market value at that time—
- (a) it shall be assumed that the amendments of this Act made by section 93(1) to (5) of the Finance Act 1994 (indexation losses) had effect in relation to that disposal and, accordingly,
- (b) references in those amendments and in subsection (11) of that section to 30th November 1993 shall be read as references to the day on which the relevant time falls.
- (3) Where no loss would have accrued on the disposal assumed for the purposes of sub-paragraph (2)(a) above, the loss accruing on the disposal mentioned in sub-paragraph (1)(a) above shall be deemed not to have a pre-entry proportion.
- (4) Sub-paragraph (5) below shall apply where—
- (a) an election is made for the purposes of this paragraph in relation to any loss accruing on the disposal (“*the real disposal*”) of the whole or any part of a pooled asset; and
- (b) the case is one in which (but for the election) paragraph 3 above would apply for determining the pre-entry proportion of a loss accruing on the real disposal.
- (5) In a case falling within sub-paragraph (4) above, this paragraph shall have effect as if the amount specified in sub-paragraph (2)(a) above were to be calculated—
- (a) on the basis that the disposal which is assumed to have taken place was a disposal of all the assets falling within sub-paragraph (6) below; and
- (b) by apportioning any loss that would have accrued on that disposal between—
- (i) such of the assets falling within paragraph (6) below as are assets to which the real disposal is treated as relating, and
- (ii) the remainder of the assets so falling,
according to the proportions of any pooled asset whose disposal is assumed which would have been, respectively, represented by assets mentioned in sub-paragraph (i) above and by assets mentioned in sub-paragraph (ii) above,
and where assets falling within sub-paragraph (6) below have different relevant times there shall be assumed to have been a different disposal at each of those times.
- (6) Assets fall within this sub-paragraph if—
- (a) immediately before the time which is the relevant time in relation to those assets, they were comprised in a pooled asset which consisted of or included assets which fall to be treated for the purposes of paragraph 3 above as—
- (i) comprised in the part of the pooled asset referable to pre-entry assets; and
- (ii) disposed of on the real disposal;
- (b) they were also comprised in such a pooled asset immediately after that time; and
- (c) the pooled asset in which they were so comprised immediately after that time was held by a member of the relevant group.
- (7) Where—
- (a) an election is made under paragraph 4(6) above requiring the determination by reference to this paragraph of the alternative pre-entry loss accruing on the disposal of any assets comprised in a pooled asset, and
- (b) in pursuance of that election any amount of the loss that would have accrued on an assumed disposal is apportioned in accordance with sub-paragraph (5) above to assets (“*the relevant assets*”) which—
- (i) are treated for the purposes of that determination as assets to which the disposal related, but
- (ii) otherwise continue after the disposal to be treated as incorporated in the part of that pooled asset which is referable to pre-entry assets,
then, on any further application of this paragraph for the purpose of determining the pre-entry proportion of the loss accruing on a subsequent disposal of assets comprised in that pooled asset, that amount (without being apportioned elsewhere) shall be deducted from so much of the loss accruing on the same assumed disposal as, apart from the deduction, would be apportioned to the relevant assets on that further application of this paragraph.
- (8) An election under this paragraph with respect to any loss shall be made by the company in question by notice to the inspector given within—
- (a) the period of two years beginning with the end of the accounting period of that company in which the disposal is made on which the loss accrues; or
- (b) such longer period as the Board may by notice allow.
### Restrictions on the deduction of pre-entry losses
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rule for losses on disposal of certain assets acquired at different times
##### 6
- (1) In the calculation of the amount to be included in respect of chargeable gains in any company’s total profits for any accounting period—
- (a) if in that period there is any chargeable gain from which the whole or any part of any pre-entry loss accruing in that period is deductible in accordance with paragraph 7 below, the loss or, as the case may be, that part of it shall be deducted from that gain;
- (b) if, after all such deductions as may be made under paragraph (a) above have been made, there is in that period any chargeable gain from which the whole or any part of any pre-entry loss carried forward from a previous accounting period is deductible in accordance with paragraph 7 below, the loss or, as the case may be, that part of it shall be deducted from that gain;
- (c) the total chargeable gains (if any) remaining after the making of all such deductions as may be made under paragraph (a) or (b) above shall be subject to deductions in accordance with section 8(1) in respect of any allowable losses that are not pre-entry losses; and
- (d) any pre-entry loss which has not been the subject of a deduction under paragraph (a) or (b) above (as well as any other losses falling to be carried forward under section 8(1)) shall be carried forward to the following accounting period of that company.
- (2) Subject to sub-paragraph (1) above, any question as to which or what part of any pre-entry loss has been deducted from any particular chargeable gain shall be decided—
- (a) where it falls to be decided in respect of the setting of losses against gains in any accounting period ending before 16th March 1993 as if—
- (i) pre-entry losses accruing in any such period had been set against chargeable gains before any other allowable losses accruing in that period were set against those gains;
- (ii) pre-entry losses carried forward to any such period had been set against chargeable gains before any other allowable losses carried forward to that period were set against those gains; and
- (iii) subject to sub-paragraphs (i) and (ii) above, the pre-entry losses carried forward to any accounting period ending on or after 16th March 1993 were identified with such losses as may be determined in accordance with such elections as may be made by the company to which they accrued;
and
- (b) in any other case, in accordance with such elections as may be made by the company to which the loss accrued;
and any question as to which or what part of any pre-entry loss has been carried forward from one accounting period to another shall be decided accordingly.
- (3) An election by any company under this paragraph shall be made by notice to the inspector given—
- (a) in the case of an election under sub-paragraph (2)(a)(iii) above, before the end of the period of two years beginning with the end of the accounting period of that company which was current on 16th March 1993; and
- (b) in the case of an election under sub-paragraph (2)(b) above, before the end of the period of two years beginning with the end of the accounting period of that company in which the gain in question accrued.
- (4) For the purposes of this Schedule where any matter falls to be determined under this paragraph by reference to an election but no election is made, it shall be assumed, so far as consistent with any elections that have been made—
- (a) that losses are set against gains in the order in which the losses accrued; and
- (b) that the gains against which they are set are also determined according to the order in which they accrued with losses being set against earlier gains before they are set against later ones.
### Gains from which pre-entry losses are to be deductible
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rule for gains and losses on deemed annual disposal
##### 7
- (1) A pre-entry loss that accrued to a company before it became a member of the relevant group shall be deductible from a chargeable gain accruing to that company if the gain is one accruing—
- (a) on a disposal made by that company before the date on which it became a member of the relevant group (“*the entry date*”);
- (b) on the disposal of an asset which was held by that company immediately before the entry date; or
- (c) on the disposal of any asset which—
- (i) was acquired by that company on or after the entry date from a person who was not a member of the relevant group at the time of the acquisition; and
- (ii) since its acquisition from that person has not been used or held for any purposes other than those of a trade which was being carried on by that company at the time immediately before the entry date and which continued to be carried on by that company until the disposal.
- (2) The pre-entry proportion of an allowable loss accruing to any company on the disposal of a pre-entry asset shall be deductible from a chargeable gain accruing to that company if—
- (a) the gain is one accruing on a disposal made, before the date on which it became a member of the relevant group, by that company and that company is the one (“*the initial company*”) by reference to which the asset on the disposal of which the loss accrues is a pre-entry asset;
- (b) the pre-entry asset and the asset on the disposal of which the gain accrues were each held by the same company at a time immediately before it became a member of the relevant group; or
- (c) the gain is one accruing on the disposal of an asset which—
- (i) was acquired by the initial company (whether before or after it became a member of the relevant group) from a person who, at the time of the acquisition, was not a member of that group; and
- (ii) since its acquisition from that person has not been used or held for any purposes other than those of a trade which was being carried on, immediately before it became a member of the relevant group, by the initial company and which continued to be carried on by the initial company until the disposal.
- (3) Where two or more companies become members of the relevant group at the same time and those companies were all members of the same group of companies immediately before they became members of the relevant group, then, without prejudice to paragraph 9 below—
- (a) an asset shall be treated for the purposes of sub-paragraph (1)(b) above as held, immediately before it became a member of the relevant group, by the company to which the pre-entry loss in question accrued if that company is one of those companies and the asset was in fact so held by another of those companies;
- (b) two or more assets shall be treated for the purposes of sub-paragraph (2)(b) above as assets held by the same company immediately before it became a member of the relevant group wherever they would be so treated if all those companies were treated as a single company; and
- (c) the acquisition of an asset shall be treated for the purposes of sub-paragraphs (1)(c) and (2)(c) above as an acquisition by the company to which the pre-entry loss in question accrued if that company is one of those companies and the assset was in fact acquired (whether before or after they became members of the relevant group) by another of those companies.
- (4) Paragraph 1(4) above shall apply for determining for the purposes of this paragraph whether an asset on the disposal of which a chargeable gain accrues was held at the time when a company became a member of the relevant group as it applies for determining whether that asset is a pre-entry asset in relation to that group by reference to that company.
- (5) Subject to sub-paragraph (6) below, where a gain accrues on the disposal of the whole or any part of—
- (a) any asset treated as a single asset but comprising assets only some of which were held at the time mentioned in paragraph (b) of sub-paragraph (1) or (2) above, or
- (b) an asset which is treated as held at that time by virtue of a provision requiring an asset which was not held at that time to be treated as the same as an asset which was so held,
a pre-entry loss shall be deductible by virtue of paragraph (b) of sub-paragraph (1) or (2) above from the amount of that gain to the extent only of such proportion of that gain as is attributable to assets held at that time or, as the case may be, represents the gain that would have accrued on the asset so held.
- (6) Where—
- (a) a chargeable gain accrues by virtue of subsection (10) of section 116 on the disposal of a qualifying corporate bond,
- (b) that bond was not held as required by paragraph (b) of sub-paragraph (1) or (2) above at the time mentioned in that paragraph, and
- (c) the whole or any part of the asset which is the old asset for the purposes of that section was so held,
the question whether that gain is one accruing on the disposal of an asset the whole or any part of which was held by a particular company at that time shall be determined for the purposes of this paragraph as if the bond were deemed to have been so held to the same extent as the old asset.
### Change of a company’s nature
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 31A
- (1) This section applies where profits of a company would be profits arising on a transaction caught by section 31 but for the fact that the condition in section 31(8) is not satisfied.
- (2) The profits shall be treated as profits arising on a transaction caught by section 31 if—
- (a) subsection (4) or (5) below is satisfied, and
- (b) subsection (6) below is satisfied.
- (3) In the following provisions of this section—
- “*the asset-holding company*” means, in relation to any particular time, the company which holds the asset with enhanced value at that time,
- “*the disposal group*” means the group of companies of which the company which made the section 30 disposal was a member at the time of the disposal (or a group which, by virtue of section 170(10), is treated as the same as that group), and
- “*the six-year period*” means the period of six years starting with the date of the section 30 disposal.
- (4) This subsection is satisfied if at any time during the six-year period an event occurs which consists in the asset-holding company ceasing to be a member of the disposal group otherwise than by reason of the fact that the principal company of that group becomes a member of another group.
- (5) This subsection is satisfied if—
- (a) at any time during the six-year period the asset-holding company ceases to be a member of the disposal group by reason only of the fact that the principal company of that group becomes a member of another group, and
- (b) at any time during that period an event occurs as a result of which there is no member of the disposal group of which the asset-holding company is a 75 per cent. subsidiary or there is no member of that group of which the asset-holding company is an effective 51 per cent. subsidiary.
- (6) This subsection is satisfied if no disposal of the asset with enhanced value is treated as having occurred by virtue of section 179 during the period—
- (a) beginning with the time of the section 30 disposal, and
- (b) ending immediately before the event referred to in subsection (4) or (5)(b) above.
- (7) Where section 30 has effect by virtue of this section in relation to a disposal—
- (a) a chargeable gain of the differential amount shall be treated as accruing to the chargeable company immediately before the event referred to in subsection (4) or (5)(b) above, and
- (b) subsection (5) of section 30 shall not apply.
- (8) The “*differential amount*” is A minus B where—
- (a) A is the amount of the allowable loss or chargeable gain which would have accrued on the section 30 disposal if the consideration for the disposal had been increased in accordance with section 30(5),
- (b) B is the amount of the allowable loss or chargeable gain which accrued on the section 30 disposal,
- (c) an allowable loss is treated as a negative amount, and
- (d) a negative result is treated as a result of nil.
- (9) The “*chargeable company*” is—
- (a) the company which made the section 30 disposal, or
- (b) if that company is no longer a member of the disposal group immediately before the event referred to in subsection (4) or (5)(b) above, any other company which—
- (i) is a member of that group immediately before that event, and
- (ii) is designated as the chargeable company for the purposes of this section in a notice served on the company by an officer of the Board.
- (10) A gain which is treated as accruing by virtue of subsection (7) above shall, for the purposes of section 18(3), be treated as a gain accruing on a disposal between the parties to the section 30 disposal made at a time when they are connected persons.
- (11) Where a notice is served on a company under subsection (9)(b) above, the Inland Revenue may make an assessment to tax in the amount which in their opinion ought to be charged under this section.
##### 150D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 284A
- (1) This section applies where—
- (a) a person (“*the original taxpayer*”) has at any time obtained for any chargeable period (“*the first chargeable period*”) the benefit of any capital gains relief to which he had no statutory entitlement;
- (b) the benefit of the relief was obtained in reliance on any concession;
- (c) the concession was first published by the Board before 9th March 1999 or (having been published on or after that date) replaced a concession satisfying the requirements of this paragraph with a concession to the same or substantially the same effect; and
- (d) the concession involved the application (with or without modifications), to a case to which they would not otherwise have applied, of the provisions of any enactment (“*the relevant statutory provisions*”).
- (2) This section applies only if, at the time when the original taxpayer obtained the benefit of the relief, the concession was one available generally to any person falling within its terms.
- (3) If the benefit obtained for the first chargeable period by the original taxpayer is repudiated for any later chargeable period (whether by the original taxpayer or by another person), the enactments relating to the taxation of chargeable gains shall have effect as if a chargeable gain equal to the amount of that benefit accrued in the later chargeable period to the person repudiating the benefit.
- (4) For the purposes of this section—
- (a) a capital gains relief for any chargeable period is a relief (of whatever description) the effect of which is that the amount of the chargeable gains taken to have accrued to that person in that period is less than it otherwise would have been; and
- (b) the amount of the benefit of any such relief is the amount by which, as a consequence of that relief, those gains are less than they otherwise would have been.
- (5) Where, without applying a specific enactment, any concession has the effect that—
- (a) any asset is treated as the same as another asset and as acquired as the other asset was acquired,
- (b) any two or more assets are treated as a single asset, or
- (c) any disposal is treated as having been a disposal on which neither a gain nor a loss accrued,
that concession shall be assumed for the purposes of this section to have involved the application, to a case to which it would not otherwise have applied, of the provisions of an enactment to the corresponding effect.
- (6) For the purposes of this section the benefit of any relief obtained by the original taxpayer for the first chargeable period is repudiated by a person for a later chargeable period if—
- (a) circumstances arise such that, had the equivalent circumstances arisen in the case of the corresponding relief under the relevant statutory provisions, the whole or a part of the benefit of that relief would have fallen to be recouped from that person in the later chargeable period;
- (b) apart from this section, the recoupment in the actual circumstances of the whole or a part of the benefit obtained by the original taxpayer is prevented by the fact that the original taxpayer relied on a concession (rather than on the relevant statutory provisions) to obtain that benefit; and
- (c) the person from whom, in the equivalent circumstances, the amount of the benefit or any part of it would have fallen to be recouped is not precluded by subsection (8) below from relying on that fact in relation to that amount or part.
- (7) For the purposes of this section an amount of the benefit of a capital gains relief is recouped from any person in a chargeable period to the extent that an amount is so brought into account in his case for that period as to secure that—
- (a) the amount of his chargeable gains for that period is taken to be more than it otherwise would have been by an amount directly or indirectly representing the whole or a part of the amount of the benefit; or
- (b) the amount of his allowable losses for that period is taken to be less than it otherwise would have been by an amount directly or indirectly representing the whole or a part of the amount of the benefit.
- (8) Where—
- (a) any such circumstances as are mentioned in subsection (6)(a) above have arisen in relation to the relief the benefit of which has been obtained by the original taxpayer,
- (b) the person from whom, in the equivalent circumstances, the whole or any part of the amount of the benefit would have fallen to be recouped has accepted that, in the actual circumstances, the whole or a part of the benefit obtained by the original taxpayer may be recouped from him, and
- (c) that acceptance is indicated in writing to the Board (whether by the making or amendment of a self-assessment or otherwise),
that person’s rights subsequently to amend, appeal against or otherwise challenge any assessment shall not be exercised in any manner inconsistent with his acceptance of that matter (which shall be irrevocable).
- (9) In this section “*concession*” includes any practice, interpretation or other statement in the nature of a concession.
##### 284B
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) The total amount of chargeable gains that are treated as accruing to any person under subsection (3) of section 284A in respect of any such benefit as is referred to in that subsection shall not exceed the amount of that benefit.
- (3) Where, after any assessment to tax has been made on the basis that any chargeable gain is treated as having accrued to any person under section 284A(3)—
- (a) the person assessed, within any of the periods allowed by subsection (4) below, gives an indication for the purposes of section 284A(8), or
- (b) a final determination of the original taxpayer’s liability to tax for the first chargeable period is made on the basis that the original taxpayer did not, or was not entitled to, rely on the concession in question,
all such adjustments shall be made (whether by way of assessment, amendment of an assessment, repayment of tax or otherwise) as are necessary to secure that no person is subjected to any greater liability by virtue of section 284A(3) than he would have been had the indication been given, or the final determination made, before the making of the assessment.
- (4) The periods allowed by this subsection are—
- (a) the period of twelve months beginning with the making of the assessment;
- (b) the period within which the person is entitled to amend his self-assessment or company tax return for the chargeable period in which the chargeable gain under section 284A(3) is treated as having accrued to him;
- (c) where the person makes a claim for any further relief against the amount that may be recouped from him by virtue of his indication under section 284A(8), the period allowed for making that claim.
- (5) Subsection (3) above has effect notwithstanding any time limits relating to the making or amendment of an assessment for any chargeable period.
## SCHEDULE 5BA
### Application of Schedule
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Taper relief on revived gains
##### 2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Qualifying holding period
##### 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Periods that do not count
##### 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Gains on disposal of business or non-business assets
##### 5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Savings
##### 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Relevant re-investment shares
##### 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Derivation of gains
##### 8
- (1) If—
- (a) within any period of three years, a company becomes a member of a group of companies and there is (either earlier or later in that period, or at the same time) a major change in the nature or conduct of a trade carried on by that company, or
- (b) at any time after the scale of the activities in a trade carried on by a company has become small or negligible, and before any considerable revival of the trade, that company becomes a member of a group of companies,
the trade carried on before that change, or which has become small or negligible, shall be disregarded for the purposes of paragraph 7(1)(c) and (2)(c) above in relation to any time before the company became a member of the group in question.
- (2) In sub-paragraph (1) above the reference to a major change in the nature or conduct of a trade includes a reference to—
- (a) a major change in the type of property dealt in, or services or facilities provided, in the trade; or
- (b) a major change in customers, markets or outlets of the trade;
and this paragraph shall apply even if the change is the result of a gradual process which began outside the period of three years mentioned in sub-paragraph (1)(a) above.
- (3) Where the operation of this paragraph depends on circumstances or events at a time after the company becomes a member of any group of companies (but not more than three years after), an assessment to give effect to this paragraph shall not be out of time if made within six years from that time or the latest such time.
### Identification of “the relevant group" and application of Schedule to every connected group
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Interpretation
##### 9
- (1) This paragraph shall apply where there is more than one group of companies which would be the relevant group in relation to any company.
- (2) Where any loss has accrued on the disposal by any company of any asset, this Schedule shall not apply by reference to any group of companies in relation to any loss accruing on that disposal unless—
- (a) that group is a group in relation to which that loss is a pre-entry loss by virtue of paragraph 1(2)(a) above or, if there is more than one such group, the one of which that company most recently became a member;
- (b) that group, in a case where there is no group falling within paragraph (a) above, is either—
- (i) the group of which that company is a member at the time of the disposal, or
- (ii) if it is not a member of a group of companies at that time, the group of which that company was last a member before that time;
- (c) that group, in a case where there is a group falling within paragraph (a) or (b) above, is a group of which that company was a member at any time in the accounting period of that company in which it became a member of the group falling within that paragraph;
- (d) that group is a group the principal company of which is or has been, or has been under the control of—
- (i) the company by which the disposal is made, or
- (ii) another company which is or has been a member of a group by reference to which this Schedule applies in relation to the loss in question by virtue of paragraph (a), (b) or (c) above;
or
- (e) that group is a group of which either—
- (i) the principal company of a group by reference to which this Schedule so applies, or
- (ii) a company which has had that principal company under its control,
is or has been a member;
and sub-paragraphs (3) to (5) below shall apply in the case of any loss accruing on the disposal of any asset where, by virtue of this sub-paragraph, there are two or more groups (“*connected groups*”) by reference to which this Schedule applies.
- (3) This Schedule shall apply separately in relation to each of the connected groups (so far as they are not groups in relation to which the loss is a pre-entry loss by virtue of paragraph 1(2)(a) above) for the purpose of—
- (a) determining whether the loss on the disposal of any asset is a loss on the disposal of a pre-entry asset; and
- (b) calculating the pre-entry proportion of that loss.
- (4) Subject to sub-paragraph (5) below, paragraph 6 above shall have effect—
- (a) as if the pre-entry proportion of any loss accruing on the disposal of an asset which is a pre-entry asset in the case of more than one of the connected groups were the largest pre-entry proportion of that loss calculated in accordance with sub-paragraph (3) above; and
- (b) so that, where the loss accruing on the disposal of any asset is a pre-entry loss by virtue of paragraph 1(2)(a) above in the case of any of the connected groups, that loss shall be the pre-entry loss for the purposes of paragraph 6 above, and not any amount which is the pre-entry proportion of that loss in relation to any of the other groups.
- (5) Where, on the separate application of this Schedule in the case of each of the groups by reference to which this Schedule applies, there is, in the case of the disposal of any asset, a pre-entry loss by reference to each of two or more of the connected groups, no amount in respect of the loss accruing on the disposal shall be deductible under paragraph 7 above from any chargeable gain if any of the connected groups is a group in the case of which, on separate applications of that paragraph in relation to each group, the amount deductible from that gain in respect of that loss is nil.
- (6) Notwithstanding that the principal company of one group (“*the first group*”) has become a member of another (“*the second group*”), those two groups shall not by virtue of section 170(10) or (10A) be treated in relation to any company that is or has become a member of the second group (“the relevant company") as the same group for the purposes of this paragraph if—
- (a) the time at which the relevant company became a member of the first group is a time in the same accounting period as that in which the principal company of the first group became a member of the second group; or
- (b) the principal company of the first group was under the control, immediately before it became a member of the second group, of a company which at that time was already a member of the second group.
- (7) Where, in the case of the disposal of any asset—
- (a) two or more groups which but for sub-paragraph (6) above would be treated as the same group are treated as separate groups by virtue of that sub-paragraph; and
- (b) one of those groups is a group of which either—
- (i) the principal company of a group by reference to which this Schedule applies by virtue of sub-paragraph (2)(a), (b) or (c) above in relation to any loss accruing on the disposal, or
- (ii) a company which has had that principal company under its control,
is or has been a member,
this paragraph shall have effect as if that principal company had been a member of each of the groups mentioned in paragraph (a) above.
### Appropriations to stock in trade
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 76A
Schedule 4A to this Act has effect with respect to disposals for consideration of an interest in settled property.
##### 76B
Schedule 4B to this Act has effect with respect to transfers of value by trustees that are, in accordance with the Schedule, treated as linked with trustee borrowing.
##### 79A
- (1) This section applies to a chargeable gain accruing to the trustees of a settlement where—
- (a) in computing the gain, the allowable expenditure is reduced in consequence, directly or indirectly, of a claim to gifts relief in relation to an earlier disposal to the trustees;
- (b) the transferor on that earlier disposal, or any person connected with the transferor, has at any time—
- (i) acquired an interest in the settled property, or
- (ii) entered into an arrangement to acquire such an interest; and
- (c) in connection with that acquisition or arrangement any person has at any time received, or become entitled to receive, any consideration.
- (2) Where this section applies to a chargeable gain, no allowable losses accruing to the trustees (in the year in which the gain accrues or any earlier year) may be set against the gain.
This applies to the whole of the chargeable gain (and not just the element deferred as a result of the claim to gifts relief).
- (3) In this section—
- (a) “*gifts relief*” means relief under section 165 or 260; and
- (b) references to losses not being allowed to be set against a chargeable gain are to the losses not being allowed as a deduction against chargeable gains to the extent that they include that gain.
- (4) The references in subsection (1)(b) above to an interest in settled property have the same meaning as in Schedule 4A.
##### 79B
- (1) This section applies where the trustees of a settlement are participators—
- (a) in a close company, or
- (b) in a company that is not resident in the United Kingdom but would be a close company if it were resident in the United Kingdom.
For this purpose “*participator*” has the same meaning as in section 13.
- (2) Where this section applies, nothing in any double taxation relief arrangements shall be read as preventing a charge to tax arising by virtue of the attribution to the trustees under section 13, by reason of their participation in the company mentioned in subsection (1) above, of any part of a chargeable gain accruing to a company that is not resident in the United Kingdom.
- (3) Where this section applies and—
- (a) a chargeable gain accrues to a company that is not resident in the United Kingdom but would be a close company if it were resident in the United Kingdom, and
- (b) all or part of the chargeable gain is treated under section 13(2) as accruing to a close company which is not chargeable to corporation tax in respect of the gain by reason of double taxation relief arrangements, and
- (c) had the company mentioned in paragraph (b) (and any other relevant company) not been resident in the United Kingdom, all or part of the chargeable gain would have been attributed to the trustees by reason of their participation in the company mentioned in subsection (1) above,
section 13(9) shall apply as if the company mentioned in paragraph (b) above (and any other relevant company) were not resident in the United Kingdom.
- (4) The references in subsection (3) above to “any other relevant company" are to any other company which if it were not resident in the United Kingdom would be a company in relation to which section 13(9) applied with the result that all or part of the chargeable gain was attributed to the trustees as mentioned in that subsection.
##### 85A
- (1) Schedule 4C to this Act has effect with respect to the attribution of gains to beneficiaries where there has been a transfer of value to which Schedule 4B applies.
- (2) Sections 86A to 95 have effect subject to the provisions of Schedule 4C.
- (2A) For the purposes of sections 87 to 89, no account is to be taken of any section 2(2) amount in a Schedule 4C pool (see paragraph 1 of Schedule 4C).
- (3) When calculating the section 2(2) amount for a settlement for a tax year (within the meaning of section 87), no account is to be taken of any chargeable gains or allowable losses accruing by virtue of Schedule 4B.
Nothing in this subsection affects any increase in a section 2(2) amount by virtue of paragraph 1(3A) or 7B(2)(b) of Schedule 4C.
- (4) No account shall be taken of any chargeable gains or allowable losses to which sections 87 to 89 apply in computing the gains or losses accruing by virtue of Schedule 4B.
##### 171A
- (1) This section applies where—
- (a) a chargeable gain or an allowable loss accrues to a company (“company A”) in respect of an asset (or would so accrue but for an election under this section),
- (b) at the time of accrual, company A and another company (“company B”) are members of the same group, and
- (c) had company A disposed of the asset to company B immediately before the time of accrual, section 171(1) would have applied.
- (2) In determining for the purposes of subsection (1)(c) whether subsection (1) of section 171 would have applied, it is to be assumed that subsection (1A)(b) of that section read—
> (b) that, at the time of the disposal, company B is resident in the United Kingdom, or carrying on a trade in the United Kingdom through a permanent establishment there.
- (3) In this section “*the time of accrual*” means the time the chargeable gain or allowable loss accrues to company A (or would so accrue but for an election under this section).
- (4) Companies A and B may make a joint election to transfer the chargeable gain or allowable loss, or such part of it as is specified in the election, from company A to company B.
- (5) An election under this section must be made—
- (a) by notice to an officer of Revenue and Customs, and
- (b) no later than two years after the end of the accounting period of company A in which the time of accrual falls.
- (6) An election, or two or more elections made simultaneously, is or are of no effect if, taken together with each earlier election (if any) made in respect of the same gain or loss, it or they would (apart from this subsection) have effect in relation to an amount exceeding the gain or loss.
- (7) This section does not apply in relation to a chargeable gain or allowable loss that accrues by virtue of section 179.
For provision as to the reallocation within a group of gains and losses arising on such a disposal, see section 179A.
- (8) For the effect of an election under this section, see section 171B.
### Share incentive plans
##### 236A
Schedule 7C (which makes provision for roll-over relief where shares are transferred to an approved share incentive plan) shall have effect.
### Qualifying shareholdings in joint venture companies
##### 23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 4A
### Circumstances in which this Schedule applies
##### 1
This Schedule applies where there is a disposal of an interest in settled property for consideration.
### Meaning of “interest in settled property”
##### 2
- (1) For the purposes of this Schedule an “interest in settled property” means any interest created by or arising under a settlement.
- (2) This includes any right to, or in connection with, the enjoyment of a benefit—
- (a) created by or arising directly under a settlement, or
- (b) arising as a result of the exercise of a discretion or power—
- (i) by the trustees of a settlement, or
- (ii) by any person in relation to settled property.
### Meaning of “for consideration”
##### 3
- (1) For the purposes of this Schedule a disposal is “for consideration” if consideration is given or received by any person for, or otherwise in connection with, any transaction by virtue of which the disposal is effected.
- (2) In determining for the purposes of this Schedule whether a disposal is for consideration there shall be disregarded any consideration consisting of another interest under the same settlement that has not previously been disposed of by any person for consideration.
- (3) In this Schedule “consideration” means actual consideration, as opposed to consideration deemed to be given by any provision of this Act.
### Deemed disposal of underlying assets
##### 4
- (1) Where this Schedule applies and the following conditions are met—
- (a) the condition as to UK residence of the trustees (see paragraph 5),
- (b) the condition as to UK residence of the settlor (see paragraph 6), and
- (c) the condition as to settlor interest in the settlement (see paragraph 7),
the trustees of the settlement are treated for all purposes of this Act as disposing of and immediately reacquiring the relevant underlying assets.
This is referred to below in this Schedule as the “deemed disposal”.
- (2) In paragraphs 5, 6 and 7 “the relevant year of assessment” means the year of assessment in which the disposal of the interest in settled property is made.
- (3) The deemed disposal is treated as taking place when the disposal of the interest in settled property is made.
This is subject to paragraph 13(3)(a) where the beginning of the disposal and its effective completion fall in different years of assessment.
### Condition as to UK residence of trustees
##### 5
- (1) The condition as to UK residence of the trustees is that the trustees of the settlement were resident and ordinarily resident in the United Kingdom during any part of the year.
- (2) For this purpose the trustees shall not be regarded as resident and ordinarily resident in the United Kingdom at any time when they fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
- (3) This paragraph has effect subject to paragraph 13(3)(b) where the beginning of the disposal and its effective completion fall in different years of assessment.
### Condition as to UK residence of settlor
##### 6
- (1) The condition as to UK residence of the settlor is that in the relevant year of assessment, or any of the previous five years of assessment, a person who is a settlor in relation to the settlement either—
- (a) was resident in the United Kingdom during the whole or part of the year, or
- (b) was ordinarily resident in the United Kingdom during the year.
- (2) Sub-paragraph (1) has effect subject to paragraph 13(3)(c) where the beginning of the disposal and its effective completion fall in different years of assessment.
- (3) No account shall be taken for the purposes of this paragraph of any year of assessment before the year 1999-00.
### Condition as to settlor interest in the settlement
##### 7
- (1) The condition as to settlor interest in the settlement is that at any time in the relevant period the settlement—
- (a) was a settlor-interested settlement, or
- (b) comprised property derived, directly or indirectly, from a settlement that at any time in that period was a settlor-interested settlement.
- (2) The relevant period for this purpose is the period—
- (a) beginning two years before the beginning of the relevant year of assessment, and
- (b) ending with the date of the disposal of the interest in settled property.
This is subject to paragraph 13(3)(d) where the beginning of the disposal and its effective completion fall in different years of assessment.
- (3) The relevant period shall not be treated as beginning before 6th April 1999.
If the rule in sub-paragraph (2) (or, where relevant, that in paragraph 13(3)(d)) would produce that result, the relevant period shall be treated as beginning on that date.
- (4) For the purposes of this paragraph a “settlor-interested settlement” means a settlement in which a person who is a settlor in relation to the settlement has an interest or had an interest at any time in the relevant period.
The provisions of section 169F(2) to (6) apply to determine for the purposes of this paragraph whether a settlor has (or had) an interest in the settlement.
- (5) The condition as to settlor interest in the settlement is treated as not met in a year of assessment—
- (a) where the settlor dies during the year, ...
- (b) in a case where the settlor is regarded as having an interest in the settlement by reason only of—
- (i) the fact that property is, or will or may become, payable to or applicable for the benefit of his spouse or civil partner, or
- (ii) the fact that a benefit is enjoyed by his spouse or civil partner,
where the spouse or civil partner dies, or the settlor and the spouse or civil partner cease to be married or to be civil partners of each other, during the year, or
- (c) in a case where the settlor is regarded as having an interest in a settlement by reason only of—
- (i) the fact that property is, or will or may become, payable to or applicable for the benefit of a dependent child of his, or
- (ii) the fact that a benefit is enjoyed by such a child,
where the settlor ceases during the year to have (and does not in that year subsequently come to have) any dependent child in relation to whom section 169F(3A)(a) or (b) applies.
### The relevant underlying assets
##### 8
- (1) Where the interest disposed of is a right in relation to a specific fund or other defined part of the settled property, the deemed disposal is of the whole or part of each of the assets comprised in that fund or part.
In any other case the deemed disposal is of the whole or part of each of the assets comprised in the settled property.
- (2) Where the interest disposed of is an interest in a specific fraction or amount of the income or capital of—
- (a) the settled property, or
- (b) a specific fund or other defined part of the settled property,
the deemed disposal is of a corresponding part of each of the assets comprised in the settled property or, as the case may be, each of the assets comprised in that fund or part.
In any other case the deemed disposal is of the whole of each of the assets so comprised.
- (3) Sub-paragraphs (1) and (2) have effect subject to paragraph 13(4)(a) where the identity of the underlying assets changes during the period between the beginning of the disposal and its effective completion.
- (4) Where part only of an asset is comprised in a specific fund or other defined part of the settled property, that part of the asset shall be treated for the purposes of this Schedule as if it were a separate asset.
### Character of deemed disposal
##### 9
- (1) The deemed disposal shall be taken—
- (a) to be for a consideration equal to the whole or, as the case may be, a corresponding part of the market value of each of the assets concerned, and
- (b) to be a disposal under a bargain at arm’s length.
- (2) Sub-paragraph (1)(a) shall be read with paragraph 13(4)(b) where the value of the assets changes during the period between the beginning of the disposal and its effective completion.
### Avoidance of double-counting
##### 10
Where, but for an election under subsection (3) of section 161, there would be deemed to have been a disposal at any time by any company of any asset—
- (a) the amount by which the market value of the asset may be treated as increased in pursuance of that election shall not include the amount of any pre-entry loss that would have accrued on that disposal; and
- (b) this Schedule shall have effect as if the pre-entry loss of the last mentioned amount had accrued to that company at that time.
### Continuity provisions
- (1) The provisions of this paragraph have effect to prevent there being both a deemed disposal under this Schedule in relation to the disposal of an interest in settled property and a chargeable disposal of the interest itself.
A “chargeable disposal” means one in relation to which section 76(1) does not apply.
- (2) If there would be a chargeable gain on the disposal of the interest in the settlement, then—
- (a) if—
- (i) the chargeable gain on the disposal of the interest would be greater than the net chargeable gain on the deemed disposal, or
- (ii) there would be no net chargeable gain on the deemed disposal,
the provisions of this Schedule as to a deemed disposal do not apply; and
- (b) in any other case, the provisions of this Schedule as to a deemed disposal apply and no chargeable gain is treated as accruing on the disposal of the interest in the settlement.
- (3) If there would be an allowable loss on the disposal of the interest in the settlement, then—
- (a) if there would be a greater net allowable loss on the deemed disposal, the provisions of this Schedule as to a deemed disposal do not apply; and
- (b) in any other case, the provisions of this Schedule as to a deemed disposal apply and no allowable loss is treated as accruing on the disposal of the interest in the settlement.
- (4) If there would be neither a chargeable gain nor an allowable loss on the disposal of the interest in the settlement, then—
- (a) if there would be a net allowable loss on the deemed disposal, the provisions of this Schedule as to a deemed disposal do not apply; and
- (b) in any other case, the provisions of this Schedule as to a deemed disposal apply.
- (5) For the purposes of this paragraph—
- (a) there is a net chargeable gain on a deemed disposal if the aggregate of the chargeable gains accruing to the trustees in respect of the assets involved exceeds the aggregate of the allowable losses so accruing; and
- (b) there is a net allowable loss on a deemed disposal if the aggregate of the allowable losses accruing to the trustees in respect of the assets involved exceeds the aggregate of the chargeable gains so accruing.
### Recovery of tax from person disposing of interest
##### 11
- (1) This paragraph applies where provision has been made by or under any enactment (“*the transfer legislation*”) for the transfer of property, rights and liabilities to any person from—
- (a) a body established by or under any enactment for the purpose, in the exercise of statutory functions, of carrying on any undertaking or industrial or other activity in the public sector or of exercising any other statutory functions;
- (b) a subsidiary of such a body; or
- (c) a company wholly owned by the Crown.
- (2) A loss shall not be a pre-entry loss for the purposes of this Schedule in relation to any company to whom a transfer has been made by or under the transfer legislation if that loss—
- (a) accrued to the person from whom the transfer has been made; and
- (b) falls to be treated, in accordance with any enactment made in relation to transfers by or under that legislation, as a loss accruing to that company.
- (3) For the purposes of this Schedule where a company became a member of the relevant group by virtue of the transfer by or under the transfer legislation of any shares in or other securities of that company or any other company—
- (a) a loss that accrued to that company before it so became a member of that group shall not be a pre-entry loss in relation to that group; and
- (b) no asset held by that company when it so became a member of that group shall by virtue of that fact be a pre-entry asset.
- (4) For the purposes of this paragraph a company shall be regarded as wholly owned by the Crown if it is—
- (a) a company limited by shares in which there are no issued shares held otherwise than by, or by a nominee of, the Treasury, a Minister of the Crown, a Northern Ireland department or another company wholly owned by the Crown; or
- (b) a company limited by guarantee of which no person other than the Treasury, a Minister of the Crown or a Northern Ireland department, or a nominee of the Treasury, a Minister of the Crown or a Northern Ireland department, is a member.
- (5) In this paragraph—
- “*enactment*” includes any provision of any Northern Ireland legislation, within the meaning of section 24 of the Interpretation Act 1978; and
- “*statutory functions*” means functions under any enactment, under any subordinate legislation, within the meaning of the Interpretation Act 1978, or under any statutory rules, within the meaning of the Statutory Rules (Northern Ireland) Order 1979.
### Companies changing groups on certain transfers of shares etc.
- (1) This paragraph applies where chargeable gains accrue to the trustees on the deemed disposal and—
- (a) tax becomes chargeable on and is paid by the trustees in respect of those gains, or
- (b) a person who is a settlor in relation to the settlement recovers from the trustees under section 78 an amount of tax in respect of those gains.
- (2) The trustees are entitled to recover the amount of the tax referred to in sub-paragraph (1)(a) or (b) from the person who disposed of the interest in the settlement.
- (3) For this purpose the trustees may require an inspector to give that person a certificate specifying—
- (a) the amount of the gains in question, and
- (b) the amount of tax that has been paid.
Any such certificate shall be conclusive evidence of the facts stated in it.
### Meaning of “settlor”
##### 12
For the purposes of this Schedule, and without prejudice to paragraph 11 above, where—
- (a) a company which is a member of a group of companies becomes at any time a member of another group of companies as the result of a disposal of shares in or other securities of that company or any other company; and
- (b) that disposal is one on which, by virtue of any of the no gain/no loss provisions, neither a gain nor a loss would accrue,
this Schedule shall have effect in relation to the losses that accrued to that company before that time and the assets held by that company at that time as if any time when it was a member of the first group were included in the period during which it is treated as having been a member of the second group.
## SCHEDULE 7B
The provisions of paragraphs 7 and 8(1), (3), (6) and (7) of Schedule 5 (meaning of “settlor”) apply for the purposes of this Schedule as they apply for the purposes of section 86.
### Cases where there is a period between the beginning of the disposal and its effective completion
##### 13
- (1) This paragraph applies in a case where there is a period between the beginning of the disposal of an interest in settled property and the effective completion of the disposal.
- (2) For the purposes of this Schedule—
- (a) the beginning of the disposal is—
- (i) in the case of a disposal involving the exercise of an option, when the option is granted, and
- (ii) in any other case of a disposal under a contract, when the contract is entered into; and
- (b) the effective completion of the disposal means the point at which the person acquiring the interest becomes for practical purposes unconditionally entitled to the whole of the intended subject matter of the disposal.
- (3) Where this paragraph applies and the beginning of the disposal and its effective completion fall in different years of assessment—
- (a) the deemed disposal is treated as taking place in the year of assessment in which the disposal is effectively completed;
- (b) the condition in paragraph 5 (condition as to residence of trustees) is treated as met if it is met in relation to either of those years of assessment or any intervening year;
- (c) the condition in paragraph 6 (condition as to residence of settlor) is treated as met if it is met in relation to either or both of those years of assessment or any intervening year; and
- (d) the relevant period for the purposes of paragraph 7 (condition as to settlor interest) is the period—
- (i) beginning two years before the beginning of the first of those years of assessment, and
- (ii) ending with the effective completion of the disposal.
- (4) If the identity or value of the underlying assets changes during the period between the beginning of the disposal and its effective completion, the following provisions apply—
- (a) an asset is treated as comprised in the settled property and, where relevant, in any specific fund or other defined part of the settled property to which the deemed disposal relates if it is so comprised at any time in that period;
- (b) the market value of any asset for the purposes of the deemed disposal is taken to be its highest market value at any time during that period.
- (5) The provisions in sub-paragraph (4) do not apply to an asset if during that period it is disposed of by the trustees under a bargain at arm’s length and is not reacquired.
### Exception: maintenance funds for historic buildings
##### 14
If the trustees of a settlement have elected that 508 of ITA 2007 (trustees' election in respect of income arising from heritage maintenance property) shall have effect in the case of a settlement or part of a settlement in relation to a year of assessment, this Schedule does not apply in relation to the settlement or part for that year.
## SCHEDULE 4B
### General scheme of this Schedule
##### 1
- (1) This Schedule applies where trustees of a settlement—
- (a) make a transfer of value (see paragraph 2) in a year of assessment in which the settlement is within section ... 86 or 87 (see paragraph 3), and
- (b) in accordance with this Schedule the transfer of value is treated as linked with trustee borrowing (see paragraphs 4 to 9).
- (2) Where this Schedule applies the trustees are treated as disposing of and immediately reacquiring the whole or a proportion of each of the chargeable assets that continue to form part of the settled property (see paragraphs 10 to 13).
### Transfers of value
##### 2
- (1) For the purposes of this Schedule trustees of a settlement make a transfer of value if they—
- (a) lend money or any other asset to any person,
- (b) transfer an asset to any person and receive either no consideration or a consideration whose amount or value is less than the market value of the asset transferred, or
- (c) issue a security of any description to any person and receive either no consideration or a consideration whose amount or value is less than the value of the security.
- (2) References in this Schedule to “the material time”, in relation to a transfer of value, are to the time when the loan is made, the transfer is effectively completed or the security is issued.
The effective completion of a transfer means the point at which the person acquiring the asset becomes for practical purposes unconditionally entitled to the whole of the intended subject matter of the transfer.
- (3) In the case of a loan, the amount of value transferred is taken to be the market value of the asset.
- (4) In the case of a transfer, the amount of value transferred is taken to be—
- (a) if any part of the value of the asset is attributable to trustee borrowing, the market value of the asset;
- (b) if no part of the value of the asset is attributable to trustee borrowing, the market value of the asset reduced by the amount or value of any consideration received for it.
Paragraph 12 below explains what is meant by the value of an asset being attributable to trustee borrowing.
- (5) In the case of the issue of a security, the amount of value transferred shall be taken to be the value of the security reduced by the amount or value of any consideration received by the trustees for it.
- (6) References in this paragraph to the value of an asset are to its value immediately before the material time, unless the asset does not exist before that time in which case its value immediately after that time shall be taken.
### Settlements within section ... 86 or 87
##### 3
- (1) This paragraph explains what is meant in this Schedule by a settlement being “within section ... 86 or 87” in a year of assessment.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) A settlement is “within section 86” in a year of assessment if, assuming—
- (a) that there were chargeable gains accruing to the trustees by virtue of disposals of any of the settled property originating from the settlor, and
- (b) that the other elements of the condition in subsection (1)(e) of that section were met,
chargeable gains would, under that section, be treated as accruing to the settlor in that year.
Expressions used in this sub-paragraph have the same meaning as in section 86.
- (4) A settlement is “within section 87” for a tax year if—
- (a) section 87 applies to the settlement for that year, or
- (b) chargeable gains would be treated under section 89(2) as accruing in that year to a beneficiary who received a capital payment from the trustees of the settlement in that year.
- (5) The reference in subsection (4)(b) to chargeable gains treated as accruing includes offshore income gains treated as arising.
### Trustee borrowing
##### 4
- (1) For the purposes of this Schedule trustees of a settlement are treated as borrowing if—
- (a) money or any other asset is lent to them, or
- (b) an asset is transferred to them and in connection with the transfer the trustees assume a contractual obligation (whether absolute or conditional) to restore or transfer to any person that or any other asset.
In the following provisions of this Schedule “loan obligation” includes any such obligation as is mentioned in paragraph (b).
- (2) The amount borrowed (the “proceeds” of the borrowing) is taken to be—
- (a) in the case of a loan, the market value of the asset;
- (b) in the case of a transfer, the market value of the asset reduced by the amount or value of any consideration received for it.
- (3) References in this paragraph to the market value of an asset are to its market value immediately before the loan is made, or the transfer is effectively completed, unless the asset does not exist before that time in which case its market value immediately after that time shall be taken.
The effective completion of a transfer means the point at which the person acquiring the asset becomes for practical purposes unconditionally entitled to the whole of the intended subject matter of the transfer.
### Transfer of value linked with trustee borrowing
##### 5
- (1) For the purposes of this Schedule a transfer of value by trustees is treated as linked with trustee borrowing if at the material time there is outstanding trustee borrowing.
- (2) For the purposes of this Schedule there is outstanding trustee borrowing at any time to the extent that—
- (a) any loan obligation is outstanding, and
- (b) there are proceeds of trustee borrowing that have not been either—
- (i) applied for normal trust purposes, or
- (ii) taken into account under this Schedule in relation to an earlier transfer of value.
- (3) An amount of trustee borrowing is “taken into account” under this Schedule in relation to a transfer of value if the transfer of value is in accordance with this Schedule treated as linked with trustee borrowing.
The amount so taken into account is—
- (a) the amount of the value transferred by that transfer of value, or
- (b) if less, the amount of outstanding trustee borrowing at the material time in relation to that transfer of value.
### Application of proceeds of borrowing for normal trust purposes
##### 6
- (1) For the purposes of this Schedule the proceeds of trustee borrowing are applied for normal trust purposes in the following circumstances, and not otherwise.
- (2) They are applied for normal trust purposes if they are applied by the trustees in making a payment in respect of an ordinary trust asset and the following conditions are met—
- (a) the payment is made under a transaction at arm’s length or is not more than the payment that would be made if the transaction were at arm’s length;
- (b) the asset forms part of the settled property immediately after the material time or, if it does not do so, the alternative condition in paragraph 8 below is met; and
- (c) the sum paid is (or but for section 17 or 39 would be) allowable under section 38 as a deduction in computing a gain accruing to the trustees on a disposal of the asset.
- (3) They are applied for normal trust purposes if—
- (a) they are applied by the trustees in wholly or partly discharging a loan obligation of the trustees, and
- (b) the whole of the proceeds of the borrowing connected with that obligation (or all but an insignificant amount) have been applied by the trustees for normal trust purposes.
- (4) They are applied for normal trust purposes if they are applied by the trustees in making payments to meet bona fide current expenses incurred by them in administering the settlement or any of the settled property.
### Ordinary trust assets
##### 7
- (1) The following are “ordinary trust assets” for the purposes of this Schedule—
- (a) shares or securities;
- (b) tangible property, whether movable or immovable, or a lease of such property;
- (c) property not within paragraph (a) or (b) which is used for the purposes of a trade, profession or vocation carried on—
- (i) by the trustees, or
- (ii) by a beneficiary who has an interest in possession in the settled property;
- (d) any right in or over, or any interest in, property of a description within paragraph (b) or (c).
- (2) In sub-paragraph (1)(a) “securities” has the same meaning as in section 132.
### The alternative condition for assets no longer part of the settled property
##### 8
- (1) The alternative condition referred to in paragraph 6(2)(b) in relation to an asset which no longer forms part of the settled property is that—
- (a) the asset is treated as having been disposed of by virtue of section 24(1), or
- (b) one or more ordinary trust assets which taken together directly or indirectly represent the asset—
- (i) form part of the settled property immediately after the material time, or
- (ii) are treated as having been disposed of by virtue of section 24(1).
- (2) Where there has been a part disposal of the asset, the condition in paragraph 6(2)(b) and the provisions of sub-paragraph (1) above may be applied in any combination in relation to the subject matter of the part disposal and what remains.
- (3) References in this paragraph to an asset include part of an asset.
### Normal trust purposes: power to make provision by regulations
##### 9
- (1) The Treasury may make provision by regulations as to the circumstances in which the proceeds of trustee borrowing are to be treated for the purposes of this Schedule as applied for normal trust purposes.
- (2) The regulations may—
- (a) add to, amend or repeal any of the provisions of paragraphs 6 to 8 above,
- (b) make different provision for different cases, and
- (c) contain such supplementary, incidental, consequential and transitional provision as the Treasury may think fit.
### Deemed disposal of remaining chargeable assets
##### 10
- (1) Where in accordance with this Schedule a transfer of value by trustees is treated as linked with trustee borrowing, the trustees are treated for all purposes of this Act—
- (a) as having at the material time disposed of, and
- (b) as having immediately reacquired,
the whole or a proportion (see paragraph 11) of each of the chargeable assets that form part of the settled property immediately after the material time (“the remaining chargeable assets”).
- (2) The deemed disposal and reacquisition shall be taken—
- (a) to be for a consideration equal to the whole or, as the case may be, a proportion of the market value of each of those assets, and
- (b) to be under a bargain at arm’s length.
- (3) For the purposes of sub-paragraph (1) an asset is a chargeable asset if a gain on a disposal of the asset by the trustees at the material time would be a chargeable gain.
### Whether deemed disposal is of whole or a proportion of the assets
##### 11
- (1) This paragraph provides for determining whether the deemed disposal and reacquisition is of the whole or a proportion of each of the remaining chargeable assets.
- (2) If the amount of value transferred—
- (a) is less than the amount of outstanding trustee borrowing, and
- (b) is also less than the effective value of the remaining chargeable assets,
the deemed disposal and reacquisition is of the proportion of each of the remaining chargeable assets given by:
$$VTEV$where—VT is the amount of value transferred, andEV is the effective value of the remaining chargeable assets.$
- (3) If the amount of value transferred—
- (a) is not less than the amount of outstanding trustee borrowing, but
- (b) is less than the effective value of the remaining chargeable assets,
the deemed disposal and reacquisition is of the proportion of each of the remaining chargeable assets given by:
$$TBEV$where— TB is the amount of outstanding trustee borrowing, andEV is the effective value of the remaining chargeable assets.$
- (4) In any other case the deemed disposal and reacquisition is of the whole of each of the remaining chargeable assets.
- (5) For the purposes of this paragraph the effective value of the remaining chargeable assets means the aggregate market value of those assets reduced by so much of that value as is attributable to trustee borrowing.
- (6) References in this paragraph to amounts or values, except in relation to the amount of value transferred, are to amounts or values immediately after the material time.
### Value attributable to trustee borrowing
##### 12
- (1) For the purposes of this Schedule the value of an asset is attributable to trustee borrowing to the extent determined in accordance with the following rules.
- (2) Where the asset itself has been borrowed by trustees, the value of the asset is attributable to trustee borrowing to the extent that the proceeds of that borrowing have not been applied for normal trust purposes.
This is in addition to any extent to which the value of the asset may be attributable to trustee borrowing by virtue of sub-paragraph (3).
- (3) The value of any asset is attributable to trustee borrowing to the extent that—
- (a) the trustees have applied the proceeds of trustee borrowing in acquiring or enhancing the value of the asset, or
- (b) the asset represents directly or indirectly an asset whose value was attributable to the trustees having so applied the proceeds of trustee borrowing.
- (4) For the purposes of this paragraph an amount is applied by the trustees in acquiring or enhancing the value of an asset if it is applied wholly and exclusively by them—
- (a) as consideration in money or money’s worth for the acquisition of the asset,
- (b) for the purpose of enhancing the value of the asset in a way that is reflected in the state or nature of the asset,
- (c) in establishing, preserving or defending their title to, or to a right over, the asset, or
- (d) where the asset is a holding of shares or securities that is treated as a single asset, by way of consideration in money or money’s worth for additional shares or securities forming part of the same holding.
- (5) Trustees are treated as applying the proceeds of borrowing as mentioned in sub-paragraph (4) if and to the extent that at the time the expenditure is incurred there is outstanding trustee borrowing.
- (6) In sub-paragraph (4)(d) “securities” has the same meaning as in section 132.
### Assets and transfers
##### 13
- (1) In this Schedule any reference to an asset includes money expressed in sterling.
References to the value or market value of such an asset are to its amount.
- (2) Subject to sub-paragraph (3), references in this Schedule to the transfer of an asset include anything that is or is treated as a disposal of the asset for the purposes of this Act, or would be if sub-paragraph (1) above applied generally for the purposes of this Act.
- (3) References in this Schedule to a transfer of an asset do not include a transfer of an asset that is created by the part disposal of another asset.
## SCHEDULE 4C
### Introduction
##### 1
- (1) This Schedule applies where the trustees of a settlement (“*the transferor settlement*”) make a transfer of value to which Schedule 4B applies (“*the original transfer*”).
- (2) The transferor settlement is regarded for the purposes of this Schedule as having a “Schedule 4C pool”.
- (3) The Schedule 4C pool contains the section 2(2) amounts for the settlement that are outstanding at the end of the tax year in which the original transfer is made (see paragraph 1A).
- (3A) The section 2(2) amount for that tax year is increased by—
- (a) the amount of Schedule 4B trust gains accruing by virtue of the original transfer (see paragraphs 3 to 7), and
- (b) the total amount of any further Schedule 4B trust gains accruing by virtue of any further transfers of value to which that Schedule applies that are made by the trustees in that tax year.
- (4) Paragraphs 8 to 9 provide for the attribution of gains in a settlement’s Schedule 4C pool.
- (5) References in this Schedule to a transfer to which Schedule 4B applies include any such transfer, whether or not any chargeable gain or allowable loss accrues under that Schedule by virtue of the transfer.
### General scheme of this Schedule
##### 2
The general scheme of this Schedule is that—
- (a) Schedule 4B trust gains are attributed to beneficiaries—
- (i) of the transferor settlement, or
- (ii) of any transferee settlement,
who have received capital payments from the trustees; and
- (b) any allowable loss accruing by virtue of Schedule 4B may only be set against a chargeable gain so accruing.
### Computation of Schedule 4B trust gains
##### 3
- (1) This paragraph explains what is meant for the purposes of this Schedule by “Schedule 4B trust gains”.
- (2) The Schedule 4B trust gains are computed in relation to each transfer of value to which that Schedule applies.
- (3) In relation to a transfer of value the amount of the Schedule 4B trust gains for the purposes of this Schedule is given by—
$$CA-SG-AL$where—CA is the chargeable amount computed under paragraph 4 or 5 below,SG is the amount of any gains attributed to the settlor that fall to be deducted under paragraph 6 below, andAL is the amount of any allowable losses that may be deducted under paragraph 7 below.$
### Chargeable amount: non-resident settlement
##### 4
- (1) If the transfer of value is made in a year of assessment during which the trustees of the transferor settlement are at no time resident and ordinarily resident in the United Kingdom the chargeable amount is computed under this paragraph.
- (2) Where this paragraph applies the chargeable amount is the amount on which the trustees would have been chargeable to tax under section 2(2) by virtue of Schedule 4B if they had been resident and ordinarily resident in the United Kingdom in the year (and had made the disposals which Schedule 4B treats them as having made).
### Chargeable amount: dual resident settlement
##### 5
- (1) If the transfer of value is made in a year of assessment where—
- (a) the trustees of the transferor settlement are resident and ordinarily resident in the United Kingdom during any part of the year, and
- (b) at any time of such residence and ordinary residence they fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom,
the chargeable amount is computed under this paragraph.
- (2) Where this paragraph applies the chargeable amount is the lesser of—
- (a) the amount on which the trustees would be chargeable to tax under section 2(2) by virtue of Schedule 4B on the assumption that the double taxation relief arrangements did not apply (and the disposals which Schedule 4B treats them as having made were made), and
- (b) the amount on which the trustees would be so chargeable to tax by virtue of disposals of protected assets.
- (3) For this purpose “protected assets” has the meaning given by section 88(4).
### Gains attributed to settlor
##### 6
- (1) For the purposes of this Schedule the chargeable amount in relation to a transfer of value shall be reduced by the amount of any chargeable gains arising by virtue of that transfer of value that—
- (a) are by virtue of section 86(4) treated as accruing to the settlor, or
- (b) where section 10A applies, are treated by virtue of that section (as it has effect subject to paragraph 12 below) as accruing to the settlor in the year of return.
- (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) In determining for the purposes of sub-paragraph (1)(a) the amount of chargeable gains arising by virtue of a transfer of value that are treated as accruing to the settlor, there shall be disregarded any losses which arise otherwise than by virtue of Schedule 4B.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Reduction for allowable losses
##### 7
- (1) An allowable loss arising under Schedule 4B in relation to a transfer of value by the trustees of a settlement may be taken into account in accordance with this paragraph to reduce for the purposes of this Schedule the chargeable amount in relation to another transfer of value by those trustees.
- (2) Any such allowable loss goes first to reduce chargeable amounts arising from other transfers of value made in the same year of assessment.
If there is more than one chargeable amount and the aggregate amount of the allowable losses is less than the aggregate of the chargeable amounts, each of the chargeable amounts is reduced proportionately.
- (3) If in any year of assessment the aggregate amount of the allowable losses exceeds the aggregate of the chargeable amounts, the excess shall be carried forward to the next year of assessment and treated for the purposes of this paragraph as if it were an allowable loss arising in relation to a transfer of value made in that year.
- (4) Any reduction of a chargeable amount under this paragraph is made after any deduction under paragraph 6.
### Attribution of Schedule 4C gains to beneficiaries
##### 8
- (1) Chargeable gains are treated as accruing in a tax year (“the relevant tax year”) to a beneficiary who has received a capital payment from the trustees of a relevant settlement in the relevant tax year or any earlier tax year if all or part of the capital payment is matched (under section 87A as it applies for the relevant tax year) with the section 2(2) amount in the Schedule 4C pool for the relevant tax year or any earlier tax year.
- (2) The amount of chargeable gains treated as accruing is equal to—
- (a) the amount of the capital payment, or
- (b) if only part of the capital payment is matched, the amount of that part.
- (3) Section 87A applies for a tax year for the purposes of matching capital payments received from the trustees of a relevant settlement with section 2(2) amounts in the Schedule 4C pool as if—
- (a) references to section 2(2) amounts were to section 2(2) amounts in the Schedule 4C pool,
- (b) references to a capital payment received from the trustees by a beneficiary were to a capital payment received from the trustees of a relevant settlement by a beneficiary who is chargeable to tax for that year, and
- (c) for section 87A(3)(b) there were substituted—
> (b) all section 2(2) amounts in the Schedule 4C pool have been reduced to nil.
- (4) Section 87A applies for a tax year by virtue of this paragraph before it applies for that year otherwise than by virtue of this paragraph; but this is subject to sub-paragraph (5).
- (5) If section 87A applies for a tax year by virtue of section 762(3) of the Taxes Act (offshore income gains), it applies for that year by virtue of that provision before it applies for that year by virtue of this paragraph.
### Attribution of gains: disregard of certain capital payments
##### 9
- (1) For the purposes of paragraph 8 (and section 87A as it applies for the purposes of that paragraph), no account is to be taken of a capital payment to which any of sub-paragraphs (2) to (4) applies (or a part of a capital payment to which sub-paragraph (4) applies).
- (2) This sub-paragraph applies to a capital payment received before the tax year preceding the tax year in which the original transfer is made.
- (3) This sub-paragraph applies to a capital payment that—
- (a) is received by a beneficiary of a settlement from the trustees in a tax year during the whole of which the trustees—
- (i) are resident and ordinarily resident in the United Kingdom, and
- (ii) are not Treaty non-resident,
- (b) was made before any transfer of value to which Schedule 4B applies was made, and
- (c) was not made in anticipation of the making of any such transfer of value or of chargeable gains accruing under that Schedule.
- (4) This sub-paragraph applies to a capital payment if (and to the extent that) it is received (or treated as received) in a tax year from the trustees by a company that—
- (a) is not resident in the United Kingdom in that year, and
- (b) would be a close company if it were resident in the United Kingdom,
(and is not treated under any of subsections (3) to (5) of section 96 as received by another person).
### Residence of trustees from whom capital payment received
##### 10
- (1) Subject to paragraph 9(3), it is immaterial for the purposes of paragraph 8 that the trustees of any relevant settlement are or have at any time been resident and ordinarily resident in the United Kingdom.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Taper relief
##### 11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Attribution of gains to settlor in section 10A cases
##### 12
- (1) This paragraph applies if—
- (a) by virtue of section 10A, an amount of chargeable gains within section 86(1)(e) that accrued in an intervening year to the trustees of a settlement would be treated as accruing to a person (“the settlor”) in the year of return, and
- (b) after paragraph 8 has applied for the year of return, the section 2(2) amount for the intervening year that is in the Schedule 4C pool for the settlement is less than the amount mentioned in paragraph (a).
- (2) The amount of chargeable gains treated as mentioned in sub-paragraph (1)(a) as accruing to the settlor in the year of return is limited to the section 2(2) amount referred to in sub-paragraph (1)(b).
- (4) Where the property comprised in the transferor settlement has at any time included property not originating from the settlor, only so much (if any) of any capital payment taken into account for the purposes of paragraph 8 above as, on a just and reasonable apportionment, is properly referable to property originating from the settlor shall be taken into account in computing the amount charged to beneficiaries.
- (5) Expressions used in this paragraph and section 10A have the same meanings in this paragraph as in that section; and paragraph 8 of Schedule 5 shall apply for the construction of the references in sub-paragraph (4) above to property originating from the settlor as it applies for the purposes of that Schedule.
### Increase in tax payable under this Schedule
##### 13
- (1) This paragraph applies if—
- (a) chargeable gains are treated under paragraph 8 as accruing to a beneficiary by virtue of the matching (under section 87A) of all or part of a capital payment with the section 2(2) amount for a tax year (“the relevant tax year”), and
- (b) the beneficiary is charged to tax by virtue of the matching.
- (1A) Where part of a capital payment is matched, references in sub-paragraphs (2) and (3) to the capital payment are to the part matched.
- (2) The tax payable by the beneficiary in respect of the payment shall be increased by the amount found under sub-paragraph (3) below, except that it shall not be increased beyond the amount of the payment; and an assessment may charge tax accordingly.
- (3) The amount is one equal to the interest that would be yielded if an amount equal to the tax which would be payable by the beneficiary in respect of the payment (apart from this paragraph) carried interest for the chargeable period at the specified rate.
The “specified rate” means the rate for the time being specified in section 91(3).
- (4) The chargeable period is the period which—
- (a) begins with the later of the 2 days specified in sub-paragraph (5) below, and
- (b) ends with 30th November in the year of assessment following that in which the capital payment is made.
- (5) The 2 days are—
- (a) 1st December in the tax year immediately after the relevant tax year, and
- (b) 1st December falling 6 years before 1st December in the year of assessment following that in which the capital payment is made.
### Interpretation
##### 14
- (1) In this Schedule—
- (a) “transfer of value” has the same meaning as in Schedule 4B; and
- (b) references to the time at which a transfer of value was made are to the time which is the material time for the purposes of that Schedule.
- (2) In this Schedule, in relation to a transfer of value—
- (a) references to the transferor settlement are to the settlement the trustees of which made the transfer of value; and
- (b) references to a transferee settlement are to any settlement of which the settled property includes property representing, directly or indirectly, the proceeds of the transfer of value.
- (3) References in this Schedule to beneficiaries of a settlement include—
- (a) persons who have ceased to be beneficiaries by the time the chargeable gains accrue, and
- (b) persons who were beneficiaries of the settlement before it ceased to exist,
but who were beneficiaries of the settlement at a time in a previous year of assessment when a capital payment was made to them.
### Certain receipts to be disregarded for purposes of paragraph 14
##### 14A
- (1) Sub-paragraph (4) below applies where, by reason of a repayment, any investment relief which is attributable under Schedule 15 to the Finance Act 2000 to any shares is withdrawn under paragraph 56(2) of that Schedule.
- (2) For the purposes of this paragraph “*repayment*” has the meaning given in paragraph 14AA(2) above.
- (3) For the purposes of sub-paragraph (4) below “*the relevant amount*” is the amount determined by the formula—
$$X-5Y$Where—X is the amount of the repayment, andY is the aggregate amount of the investment relief withdrawn by reason of the repayment.$
- (4) Where the relevant amount does not exceed £1,000, the repayment shall be disregarded for the purposes of paragraph 14 above, unless repayment arrangements are in existence at any time in the period—
- (a) beginning one year before the shares mentioned in sub-paragraph (1) above are issued, and
- (b) expiring at the end of the issue date of those shares.
- (5) For this purpose “*repayment arrangements*” means arrangements which provide—
- (a) for a repayment by the company that issued the shares (“*the issuing company*”) or any subsidiary of that company, or
- (b) for anyone to be entitled to such a repayment,
at any time.
- (6) Sub-paragraph (5)(a) above applies in relation to a subsidiary of the issuing company whether or not it was such a subsidiary—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) when the arrangements were made.
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) In this paragraph—
- (a) “*investment relief*” has the same meaning as in Schedule 15 to the Finance Act 2000 (corporate venturing scheme); and
- (b) references to the withdrawal of investment relief include its reduction.
##### 6A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 6B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 7C
### Introductory
##### 1
- (1) A person (“the claimant”) who makes a disposal of shares (“the disposal”) to the trustees of the plan trust of a share incentive plan (“the plan”) is entitled to claim relief under paragraph 5 if—
- (a) the conditions in paragraph 2 are fulfilled, and
- (b) paragraph 3(1) or (2) applies.
- (2) Sub-paragraph (1) does not apply to a company that makes a disposal of shares.
- (3) In this paragraph the references to a disposal of shares include a disposal of an interest in shares.
### Conditions relating to the disposal
##### 2
- (1) The first condition is that, at the time of the disposal, the plan is approved under Schedule 2 to ITEPA 2003.
- (2) The second condition is that the relevant shares meet the requirements in Part 4 of that Schedule (types of shares that may be awarded) in relation to the plan.
For this purpose that Part applies as if paragraph 27(1)(a) and (c) and (2) (listed shares and shares in a company under the control of a company whose shares are listed) were omitted.
- (3) The third condition is that, at any time in the entitlement period, the trustees hold, for the beneficiaries of the plan trust, shares in the relevant company that—
- (a) constitute not less than 10% of the ordinary share capital of the company, and
- (b) carry rights to not less than 10% of—
- (i) any profits available for distribution to shareholders of the company, and
- (ii) any assets of that company available for distribution to its shareholders in the event of a winding up.
- (4) For the purposes of sub-paragraph (3), shares that have been appropriated to, or acquired on behalf of, an individual under the plan shall continue to be treated as held by the trustees of the plan trust for the beneficiaries of that trust until such time as they cease to be subject to the plan (within the meaning given by paragraph 97 of Schedule 2 to ITEPA 2003).
- (5) The fourth condition is that, at all times in the proscribed period, there are no unauthorised arrangements under which the claimant or a person connected with him may be entitled to acquire (directly or indirectly) from the trustees of the plan trust any shares, or an interest in or right deriving from any shares.
- (6) For the purposes of this paragraph—
- “ordinary share capital” has the meaning given in section 989 of ITA 2007;
- “the relevant company” means the company of whose share capital the relevant shares form part; and
- “the relevant shares” means the shares that are, or an interest in which is, the subject of the disposal.
### Reinvestment of disposal proceeds
##### 3
- (1) This sub-paragraph applies if the claimant obtains consideration for the disposal and, at any time in the acquisition period, all of the amount or value of the consideration is applied by him in making an acquisition of assets or an interest in assets (“replacement assets”) which—
- (a) are, immediately after the time of the acquisition, chargeable assets in relation to the claimant, and
- (b) are not shares in, or debentures issued by, the relevant company or a company which is (at the time of the acquisition) in the same group as the relevant company;
but the preceding provisions of this sub-paragraph shall have effect without the words “, at any time in the acquisition period,” if the acquisition is made pursuant to an unconditional contract entered into in the acquisition period.
- (2) This sub-paragraph applies if—
- (a) sub-paragraph (1) would have applied but for the fact that part only of the amount or value mentioned in that sub-paragraph is applied as there mentioned, and
- (b) all the amount or value so mentioned except for a part which is less than the amount of the gain (whether all chargeable gain or not) accruing on the disposal is so applied.
- (3) In sub-paragraph (1)(b)—
- “the relevant company” has the meaning given in paragraph 2(6); and
- “group” shall be construed in accordance with section 170.
### Provision supplementary to paragraphs 2 and 3
##### 4
- (1) This paragraph applies for the purposes of paragraphs 2 and 3.
- (2) The entitlement period is the period beginning with the disposal and ending on the expiry of 12 months beginning with the date of the disposal.
- (3) The acquisition period is the period beginning with the disposal and ending on the expiry of six months beginning with—
- (a) the date of the disposal, or
- (b) if later, the date on which the third condition (set out in paragraph 2(3)) is first fulfilled.
- (4) The proscribed period is the period beginning with the disposal and ending on—
- (a) the date of the acquisition, or
- (b) if later, the date on which the third condition (set out in paragraph 2(3)) is first fulfilled.
- (5) All arrangements are unauthorised unless they only allow shares to be appropriated to or acquired on behalf of an individual under the plan.
### The relief
##### 5
- (1) Where the claimant is entitled to claim relief under this paragraph and paragraph 3(1) applies, he shall, on making a claim in the period of 2 years beginning with the acquisition, be treated for the purposes of this Act—
- (a) as if the consideration for the disposal were (if otherwise of a greater amount or value) of such amount as would secure that on the disposal neither a gain nor a loss accrues to him, and
- (b) as if the amount or value of the consideration for the acquisition were reduced by the excess of the amount or value of the actual consideration for the disposal over the amount of the consideration which the claimant is treated as receiving under paragraph (a).
- (2) Where the claimant is entitled to claim relief under this paragraph and paragraph 3(2) applies, he shall, on making a claim in the period of 2 years beginning with the acquisition, be treated for the purposes of this Act—
- (a) as if the amount of the gain accruing on the disposal were reduced to the amount of the part mentioned in paragraph 3(2)(b), and
- (b) as if the amount or value of the consideration for the acquisition were reduced by the amount by which the gain is reduced under paragraph (a) above.
- (3) Nothing in sub-paragraph (1) or (2) shall affect the treatment for the purposes of this Act of the other party to the disposal or of the other party to the acquisition.
- (4) The provisions of this Act fixing the amount of the consideration deemed to be given for a disposal or acquisition shall be applied before the preceding provisions of this paragraph are applied.
### Dwelling-houses: special provision
##### 6
- (1) Sub-paragraph (2) applies where—
- (a) a claim is made under paragraph 5,
- (b) immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, any replacement asset was a chargeable asset in relation to the claimant,
- (c) the asset is a dwelling-house or part of a dwelling-house or land, and
- (d) there was a time in the period beginning with the acquisition and ending with the time when paragraph 5(1) or (2) falls to be applied such that, if the asset (or an interest in it) were disposed of at that time, it would be within section 222(1) and the individual there mentioned would be the claimant or the claimant’s spouse or civil partner.
- (2) In such a case the asset shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant.
- (3) Sub-paragraph (4) applies where—
- (a) the provisions of paragraph 5(1) or (2) have been applied,
- (b) any replacement asset which, immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, was a chargeable asset in relation to the claimant consists of a dwelling-house or part of a dwelling-house or land, and
- (c) there is a time after paragraph 5(1) or (2) has been applied such that, if the asset (or an interest in it) were disposed of at that time, it would be within section 222(1) and the individual there mentioned would be the claimant or the claimant’s spouse or civil partner.
- (4) In such a case—
- (a) the asset shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant and adjustments shall be made accordingly, but
- (b) any gain treated as accruing in consequence of the application of paragraph (a) shall be treated as accruing at the time mentioned in sub-paragraph (3)(c) or, if there is more than one such time, at the earliest of them.
- (5) Sub-paragraph (6) applies where—
- (a) a claim is made under paragraph 5,
- (b) immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, any replacement asset was a chargeable asset in relation to the claimant,
- (c) the asset was an option to acquire (or to acquire an interest in) a dwelling-house or part of a dwelling-house or land,
- (d) the option has been exercised, and
- (e) there was a time in the period beginning with the exercise of the option and ending with the time when paragraph 5(1) or (2) falls to be applied such that, if the asset acquired on exercise of the option were disposed of at that time, it would be within section 222(1) and the individual there mentioned would be the claimant or the claimant’s spouse or civil partner.
- (6) In such a case the option shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant.
- (7) Sub-paragraph (8) applies where—
- (a) the provisions of paragraph 5(1) or (2) have been applied,
- (b) any replacement asset which, immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, was a chargeable asset in relation to the claimant consisted of an option to acquire (or to acquire an interest in) a dwelling-house or part of a dwelling-house or land,
- (c) the option has been exercised, and
- (d) there is a time after paragraph 5(1) or (2) has been applied such that, if the asset acquired on exercise of the option were disposed of at that time, it would be within section 222(1) and the individual there mentioned would be the claimant or the claimant’s spouse or civil partner.
- (8) In such a case—
- (a) the option shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant and adjustments shall be made accordingly, but
- (b) any gain treated as accruing in consequence of the application of paragraph (a) shall be treated as accruing at the time mentioned in sub-paragraph (7)(d) or, if there is more than one such time, at the earliest of them.
- (9) References in this paragraph to an individual include a person entitled to occupy under the terms of a settlement.
### Shares: special provision
##### 7
- (1) Sub-paragraph (2) applies where—
- (a) a claim is made under paragraph 5,
- (b) immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, any replacement asset was a chargeable asset in relation to the claimant,
- (c) the asset consists of shares, and
- (d) relief is claimed under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 (enterprise investment scheme) at any time in the period beginning with the acquisition and ending when paragraph 5(1) or (2) falls to be applied.
- (2) In such a case the asset shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant.
- (3) Sub-paragraph (4) applies where—
- (a) the provisions of paragraph 5(1) or (2) have been applied,
- (b) any replacement asset which, immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, was a chargeable asset in relation to the claimant consists of shares, and
- (c) at any time after paragraph 5(1) or (2) has been applied relief is claimed in respect of the asset under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 (enterprise investment scheme).
- (4) In such a case the asset shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant and adjustments shall be made accordingly.
### Meaning of “chargeable asset”
##### 8
For the purposes of this Schedule an asset is a chargeable asset in relation to the claimant at a particular time if, were the asset to be disposed of at that time, any gain accruing to him on the disposal would be a chargeable gain, and either—
- (a) at that time he is resident or ordinarily resident in the United Kingdom, or
- (b) he would be chargeable to capital gains tax under section 10(1) (non-resident with United Kingdom branch or agency) in respect of the gain,
unless (were he to dispose of the asset at that time) the claimant would fall to be regarded for the purposes of any double taxation relief arrangements as not liable in the United Kingdom to tax on any gains accruing to him on the disposal.
##### 59A
- (1) Where a limited liability partnership carries on a trade or business with a view to profit—
- (a) assets held by the limited liability partnership are treated for the purposes of tax in respect of chargeable gains as held by its members as partners, and
- (b) any dealings by the limited liability partnership are treated for those purposes as dealings by its members in partnership (and not by the limited liability partnership as such);
and tax in respect of chargeable gains accruing to the members of the limited liability partnership on the disposal of any of its assets shall be assessed and charged on them separately.
- (2) For all purposes, except as otherwise provided, in the enactments relating to tax in respect of chargeable gains—
- (a) references to a partnership include a limited liability partnership in relation to which subsection (1) above applies,
- (b) references to members of a partnership include members of such a limited liability partnership,
- (c) references to a company do not include such a limited liability partnership, and
- (d) references to members of a company do not include members of such a limited liability partnership.
- (3) Subsection (1) above continues to apply in relation to a limited liability partnership which no longer carries on any trade or business with a view to profit—
- (a) if the cessation is only temporary, or
- (b) during a period of winding up following a permanent cessation, provided—
- (i) the winding up is not for reasons connected in whole or in part with the avoidance of tax, and
- (ii) the period of winding up is not unreasonably prolonged,
but subject to subsection (4) below.
- (4) Subsection (1) above ceases to apply in relation to a limited liability partnership—
- (a) on the appointment of a liquidator or (if earlier) the making of a winding-up order by the court, or
- (b) on the occurrence of any event under the law of a country or territory outside the United Kingdom corresponding to an event specified in paragraph (a) above.
- (5) Where subsection (1) above ceases to apply in relation to a limited liability partnership with the effect that tax is assessed and charged—
- (a) on the limited liability partnership (as a company) in respect of chargeable gains accruing on the disposal of any of its assets, and
- (b) on the members in respect of chargeable gains accruing on the disposal of any of their capital interests in the limited liability partnership,
it shall be assessed and charged on the limited liability partnership as if subsection (1) above had never applied in relation to it.
- (6) Neither the commencement of the application of subsection (1) above nor the cessation of its application in relation to a limited liability partnership shall be taken as giving rise to the disposal of any assets by it or any of its members.
##### 156A
- (1) Where, immediately before the time of cessation of trade, a member of a limited liability partnership holds an asset, or an interest in an asset, acquired by him for a consideration treated as reduced under section 152 or 153, he shall be treated as if a chargeable gain equal to the amount of the reduction accrued to him immediately before that time.
- (2) Where, as a result of section 154(2), a chargeable gain on the disposal of an asset, or an interest in an asset, by a member of a limited liability partnership has not accrued before the time of cessation of trade, the member shall be treated as if the chargeable gain accrued immediately before that time.
- (3) In this section “*the time of cessation of trade*”, in relation to a limited liability partnership, means the time when section 59A(1) ceases to apply in relation to the limited liability partnership.
##### 169A
- (1) This section applies where section 59A(1) ceases to apply to a limited liability partnership.
- (2) A member of the partnership who immediately before the time at which section 59A(1) ceases to apply holds an asset, or an interest in an asset, acquired by him—
- (a) on a disposal to members of a partnership, and
- (b) for a consideration which is treated as reduced under section 165(4)(b) or 260(3)(b),
shall be treated as if a chargeable gain equal to the amount of the reduction accrued to him immediately before that time.
### Meaning of “material interest”
##### 6A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 3
### Joint enterprise companies: relevant connection
##### 24
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##### 4
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##### 5
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##### 6
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##### 7
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##### 8
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##### 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 10
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##### 11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 12
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##### 13
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##### 14
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### Post Office Act 1969 c. 48
## Part I — Valuation
### Preliminary
### Gifts and transactions between connected persons before 20th March 1985
### Valuation of assets before 6th July 1973
### Valuation of assets on 6th April 1965
### References to the London Stock Exchange before 25th March 1973and Exchange Control restrictions before 13th December 1979
### Depreciated valuations referable to deaths before 31st March 1973
### Estate duty
## Part II — Other transitory provisions
### Value-shifting
### Assets acquired on disposal chargeable under Case VII of Schedule D
### Unrelieved Case VII losses
### Devaluation of sterling: securities acquired with borrowed foreign currency
### Devaluation of sterling: foreign insurance funds
### Gilt-edged securities past redemption date
### Qualifying corporate bonds, company reorganisations, share conversions etc.
### Land: allowance for betterment levy
### Non-resident trusts
### Private residences
### Works of art etc.
### Disposal before acquisition
### Estate duty
### Validity of subordinate legislation
### Amendments in other Acts
### Saving for Part III of this Schedule
## Part III — Assets acquired before commencement
## Part IV — Other general savings
## SCHEDULE
## Editorial notes
[^c2138138]: Act partly in force at Royal Assent and otherwise in force or coming into force as mentioned in s.289.
[^c2138139]: Act applied (with modifications) by [S.I. 1992/415](https://www.legislation.gov.uk/uksi/1992/415), [reg. 3](https://www.legislation.gov.uk/uksi/1992/415/regulation/3) (with [regs. 4-7](https://www.legislation.gov.uk/uksi/1992/415/regulation/4)) Power to extend conferred (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 134](https://www.legislation.gov.uk/ukpga/1993/34/section/134), [Sch. 15 para. 4(10)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/4/10) Power to extend conferred (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 165](https://www.legislation.gov.uk/ukpga/1993/34/section/165), [Sch. 16 para. 3(3)(b)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/16/paragraph/3/3/b) Act modified (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169), [Sch. 17 paras. 2(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/2/1), 4(1)
[^c2138141]: S. 3 amended (for the year 1993-1994) by [S.I. 1993/760](https://www.legislation.gov.uk/uksi/1993/760), [art. 2](https://www.legislation.gov.uk/uksi/1993/760/article/2) S. 3 modified (for the year 1993-1994) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 82](https://www.legislation.gov.uk/ukpga/1993/34/section/82)
[^c2138142]: Words in s. 3(3) substituted (27.7.1993 with effect for the years 1994-95 and subsequent years as mentioned in s. 83(2)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 83(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/83/1)
[^c2335609]: S. 3(7A) inserted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 3(4)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/3/4), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2138161]: [1986 c. 45](https://www.legislation.gov.uk/ukpga/1986/45).
[^c2138162]: [S.I.1989/2405 (N.I.19)](https://www.legislation.gov.uk/nisi/1989/2405).
[^c2138163]: S. 9(4) inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment as mentioned in s. 208(4)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 208(2)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/208/2/4)
[^c2138166]: S. 22 excluded (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para.17](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/17)
[^c2335591]: S. 30 excluded (retrospective to 5.11.2993) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/2), [Sch. 24 para. 4(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/4/1)
[^c2138186]: S. 37 extended (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment as mentioned in s. 184(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 176(2)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/176/2/b), [184(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/184/3)
[^c2138187]: S. 37(1) restricted (16.7.1992, with effect as mentioned in [s. 65(6)](https://www.legislation.gov.uk/ukpga/1992/48/section/65/6) of the amending Act) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 65(2)(e)(5)](https://www.legislation.gov.uk/ukpga/1992/48/section/65/2/e/5)
[^c2138188]: S. 39 extended (27.7.1993 with effect for the years 1992-93 and subsequent years of assessment as mentioned in s. 184(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 176(2)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/176/2/b), [184(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/184/3)
[^c2138189]: [1981 c. 35](https://www.legislation.gov.uk/ukpga/1981/35).
[^c2138190]: [1983 c. 28](https://www.legislation.gov.uk/ukpga/1983/28).
[^c2138191]: S. 41 modified (16.7.1992)) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras. 6(2)(5)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/6/2/5),7
[^c2138192]: S. 60(1) applied (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 21(2)(d)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/21/2/d)
[^c2138193]: [1982 c. 53](https://www.legislation.gov.uk/ukpga/1982/53).
[^c2138194]: [1914 c. 47](https://www.legislation.gov.uk/ukpga/1914/47).
[^c2138195]: [1985 c. 66](https://www.legislation.gov.uk/ukpga/1985/66).
[^c2138196]: [1925 c. 18](https://www.legislation.gov.uk/ukpga/1925/18).
[^c2138197]: S. 71 excluded (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 21(2)(d)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/21/2/d)
[^c2138198]: S. 76(1) excluded (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 21(2)(e)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/21/2/e)
[^c2138200]: S. 99 extended (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 22(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/22/2)
[^c2138202]: [1982 c. 53](https://www.legislation.gov.uk/ukpga/1982/53).
[^c2138204]: [1985 c. 54](https://www.legislation.gov.uk/ukpga/1985/54).
[^c2138205]: [1985 c. 54](https://www.legislation.gov.uk/ukpga/1985/54).
[^c2138206]: [S.I.1986/387](https://www.legislation.gov.uk/uksi/1986/387).
[^c2138207]: [1985 c. 54](https://www.legislation.gov.uk/ukpga/1985/54).
[^c2138208]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c2138209]: [1983 c. 28](https://www.legislation.gov.uk/ukpga/1983/28).
[^c2138211]: [1984 c. 43](https://www.legislation.gov.uk/ukpga/1984/43).
[^c2138212]: Words in s. 116(11) inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 46(1)(3)](https://www.legislation.gov.uk/ukpga/1992/48/section/46/1/3)
[^c2335593]: S. 117 applied by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 153(11A)](https://www.legislation.gov.uk/ukpga/1993/34/section/153/11A) (as inserted (retrospective to 27.7.1993) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 24 paras. 1](https://www.legislation.gov.uk/ukpga/1995/4/schedule/24/paragraph/1), [4(4)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/24/paragraph/4/4)) S. 117 modified by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [Sch. 17 para. 5](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/5) (as substituted (retrospective to 27.7.1993) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 24 paras. 1](https://www.legislation.gov.uk/ukpga/1995/4/schedule/24/paragraph/1), [6](https://www.legislation.gov.uk/ukpga/1995/4/schedule/24/paragraph/6))
[^c2138217]: S. 117(6A) inserted (27.7.1993 with effect as mentioned in s. 84(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 84(1)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/84/1/3)
[^c2138218]: [1984 c. 43](https://www.legislation.gov.uk/ukpga/1984/43).
[^c2138227]: [1968 c. 13](https://www.legislation.gov.uk/ukpga/1968/13).
[^c2138228]: [1939 c. 117](https://www.legislation.gov.uk/ukpga/1939/117).
[^c2138229]: [1968 c. 13](https://www.legislation.gov.uk/ukpga/1968/13).
[^c2138230]: 1958 (7 Eliz. 2) c.6.
[^c2138231]: [1920 c.18](https://www.legislation.gov.uk/ukpga/1920/18).
[^c2138232]: [1972 c. 65](https://www.legislation.gov.uk/ukpga/1972/65).
[^c2138233]: S. 122 modified (27.7.1992) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/16/2/b)
[^c2138235]: S. 137(5):30.9.1993 appointed for the purposes of s. 137(5) by [S.I. 1992/3066](https://www.legislation.gov.uk/uksi/1992/3066), [art. 2(2)(d)](https://www.legislation.gov.uk/uksi/1992/3066/article/2/2/d) in force at 30.9.1993 by [S.I. 1992/3066](https://www.legislation.gov.uk/uksi/1992/3066), [art. 2(2)(d)](https://www.legislation.gov.uk/uksi/1992/3066/article/2/2/d)
[^c2138236]: S. 139 excluded (27.7.1993 with application as mentioned in s. 165(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169), [Sch. 17 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/7/2/b)
[^c2138237]: S. 139(8): 30.9.1993 appointed for the purposes of s. 139(8) by [S.I. 1992/3066](https://www.legislation.gov.uk/uksi/1992/3066), [art. 2(2)(d)](https://www.legislation.gov.uk/uksi/1992/3066/article/2/2/d)
[^c2138241]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c2138242]: S. 140(6A) inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 46(1)(4)](https://www.legislation.gov.uk/ukpga/1992/48/section/46/1/4)
[^c2138243]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c2138244]: [1970 c. 10](https://www.legislation.gov.uk/ukpga/1970/10).
[^c2335607]: S. 138A inserted (retrospectively) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 89(1)(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/89/1/2) (with [s. 89(3)-(8)](https://www.legislation.gov.uk/ukpga/1997/16/section/89/3))
[^c2138246]: S. 140A inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s.44](https://www.legislation.gov.uk/ukpga/1992/48/section/44)
[^c2138247]: S. 140B inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s.44](https://www.legislation.gov.uk/ukpga/1992/48/section/44)
[^c2138248]: S. 140C inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 45](https://www.legislation.gov.uk/ukpga/1992/48/section/45)
[^c2138249]: S. 140D inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 45](https://www.legislation.gov.uk/ukpga/1992/48/section/45)
[^c2138245]: Cross heading inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s.44](https://www.legislation.gov.uk/ukpga/1992/48/section/44)
[^c2138251]: S. 144 extended (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 26(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/26/2)
[^c2138253]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c2138254]: S. 149A inserted (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s.104](https://www.legislation.gov.uk/ukpga/1993/34/section/104)
[^c2138255]: [1983 c. 28](https://www.legislation.gov.uk/ukpga/1983/28).
[^c2138256]: [1981 c. 35](https://www.legislation.gov.uk/ukpga/1981/35).
[^c2138257]: [1981 c. 35](https://www.legislation.gov.uk/ukpga/1981/35).
[^c2138258]: S. 151(4) inserted (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s.85](https://www.legislation.gov.uk/ukpga/1993/34/section/85)
[^c2138259]: Ss. 152-156 modified (16.7.1992) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras.3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/7) Ss. 152-156 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 6(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/6/2)
[^c2138260]: Ss. 152-156 modified (16.7.1992) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras.3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/7) Ss. 152-156 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 6(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/6/2)
[^c2138261]: Ss. 152-156 modified (16.7.1992) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras.3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/7) Ss. 152-156 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 6(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/6/2)
[^c2138264]: Ss. 152-156 modified (16.7.1992) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras. 3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/7) Ss. 152-156 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 6(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/6/2)
[^c2138265]: [1968 c.59](https://www.legislation.gov.uk/ukpga/1968/59).
[^c2138266]: Words in s. 155 inserted (27.7.1993 with effect as mentioned in s. 86(4)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 86(1)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/86/1/4)
[^c2138267]: Ss. 152-156 modified (16.7.1992) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 77](https://www.legislation.gov.uk/ukpga/1992/48/section/77), [Sch. 17 paras.3](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/7) Ss. 152-156 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 6(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/6/2)
[^c2138268]: Words in s. 157 substituted (27.7.1993 with effect in relation to any disposal made on or after 16.3.1993 as mentioned in s. 87(2)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 87](https://www.legislation.gov.uk/ukpga/1993/34/section/87), [Sch. 7 Pt. I para. 1(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/7/part/I/paragraph/1/1)
[^c2138303]: Words in s. 165 substituted (27.7.1993 with effect in relation to any disposal made on or after 16.3.1993 as mentioned in s. 87(2)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 87](https://www.legislation.gov.uk/ukpga/1993/34/section/87), [Sch. 7 Pt. I para. 1(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/7/part/I/paragraph/1/1)
[^c2138313]: [1962 c. 46](https://www.legislation.gov.uk/ukpga/1962/46).
[^c2138314]: [1968 c. 73](https://www.legislation.gov.uk/ukpga/1968/73).
[^c2138315]: [1968 c. 73](https://www.legislation.gov.uk/ukpga/1968/73).
[^c2138316]: S. 171 excluded (27.7.1993 with application as mentioned in s. 165(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169), [Sch. 17 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/7/2/b)
[^c2335592]: S. 175(2A)-(2C) inserted (retrospectively as respects s. 175(2A), with application in accordance with s. 48(5) of the amending Act as respects s. 175(2B)(2C)) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 48(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/48/1)[(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/48/3) (with [s. 48(4)(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/48/4/5))
[^c2138321]: S. 176 modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 18(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/18/2)
[^c2138323]: S. 177: modified (27.7.1993 with application as mentioned in s. 165(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169), [Sch. 17 paras. 5(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/5/1); modified (27.7.1993 with application as mentioned in s. 165(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169), [Sch. 17 paras. 5(3)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/5/3); modified (27.7.1993 with application as mentioned in s. 165(1)) by 1993, s. 169, Sch. 17 paras. 6(2); modified (27.7.1993 with applicaton as mentioned in s. 165(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [Sch. 17 paras. 6(3)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/6/3)
[^c2138324]: Words in s. 177(2) inserted (*retrosp.*) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 46(1)(6)](https://www.legislation.gov.uk/ukpga/1992/48/section/46/1/6)
[^c2138325]: S. 177A inserted (27.7.1993 with application as mentioned in s. 88(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 88(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/88/1)
[^c2138330]: s. 179: 30.9.1993 appointed for the purposes of s. 179 by [S.I. 1992/3066](https://www.legislation.gov.uk/uksi/1992/3066), [art. 2(2)(d)](https://www.legislation.gov.uk/uksi/1992/3066/article/2/2/d)
[^c2138331]: S. 179 excluded (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 4(1)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/4/1) S. 179: modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 4(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/4/2); modified (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 51(2)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/51/2)
[^c2138333]: Words in s. 179(4) substituted (27.7.1993 with effect as mentioned in s. 89(2)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 89(1)(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/89/1/2)
[^c2335589]: S. 188 repealed (retrospective to 30.11.1993) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(1)(a)(10)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/1/a/10), [Sch. 26 Pt. 8(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/8/1)
[^c2138343]: S. 189: 30.9.1993 appointed for the purposes of s. 189 by [S.I. 1992/3066](https://www.legislation.gov.uk/uksi/1992/3066), [art. 2(2)(d)](https://www.legislation.gov.uk/uksi/1992/3066/article/2/2/d)
[^c2138347]: [1983 c. 28](https://www.legislation.gov.uk/ukpga/1983/28).
[^c2138348]: [1964 c. 28 (N.I.)](https://www.legislation.gov.uk/apni/1964/28).
[^c2335601]: S. 196(5)(5A) substituted for s. 196(5) (retrospectively and with effect in accordance with [s. 181(4)(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/4/5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 181(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/3)
[^c2335602]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2335605]: [1964 c. 28 (N.I.)](https://www.legislation.gov.uk/apni/1964/28).
[^c2335606]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138350]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138351]: [1980 c. 48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c2138352]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138355]: [1970 c.24](https://www.legislation.gov.uk/ukpga/1970/24).
[^c2138356]: S. 206 repealed (27.7.1993, the repeal of subsections (2)-(5) having effect for the year 1994-95 and subsequent years of assessment, the repeal of subsection (1) having effect for the year 1992-93 and subsequent years of assessment, as mentioned in Notes 4, 5) 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) Table(12) Notes 4, 5; S. 206 further amended (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 183(7)](https://www.legislation.gov.uk/ukpga/1993/34/section/183/7), [184(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/184/3)
[^c2138357]: S. 207 repealed (27.7.1993 with effect for the year 1994 and subsequent underwriting years as mentioned in Note 2) 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) Table(12) Note 2
[^c2138358]: S. 208 repealed (27.7.1993 with effect for the year 1994 and subsequent underwriting years as mentioned in Sch. 23, Pt. III Table (12) Note 2) 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) Table(12) Note 2
[^c2138359]: S. 209 repealed (27.7.1993, the repeal of subsections (1)(2)(6) having effect for the year 1994-95 and subsequent years of assessment, the repeal of subsections (3)-(5) having effect for the year 1992-3 and subsequent years of assessment, as mentioned in Notes 4, 5) 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) Table(12) Notes 4, 5; s. 209 further amended (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment as mentioned in s. 184(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 183(8)(a)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/183/8/a/b), [184(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/184/3)
[^c2138366]: S. 212 modified (31.7.1992) by [S.I. 1992/1655](https://www.legislation.gov.uk/uksi/1992/1655), [arts. 1](https://www.legislation.gov.uk/uksi/1992/1655/article/1), [21](https://www.legislation.gov.uk/uksi/1992/1655/article/21) S. 212 amended (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 91(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/91/1) S. 212 excluded (27.7.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 91(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/91/1)
[^c2138368]: S. 212(3)(4)(6) repealed (27.7.1993 with effect in relation to accounting periods beginning on or after 1.1.1993) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 91(2)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/91/2/b), [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) Table(8) Note
[^c2138372]: S. 212(8) repealed (27.7.1993 with effect as mentioned in s. 91(1)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [ss. 91(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/91/1), [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) Table(8) Note
[^c2138375]: S. 213(1A) inserted (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 91(4)](https://www.legislation.gov.uk/ukpga/1993/37/section/91/4)
[^c2138377]: S. 213(9) repealed (27.7.1993 with effect in relation to accounting periods beginning on or after 1.1.1993) 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) Table(8) Note
[^c2138387]: [1986 c. 53](https://www.legislation.gov.uk/ukpga/1986/53).
[^c2138389]: S. 217A inserted (19.2.1993) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 56](https://www.legislation.gov.uk/ukpga/1992/48/section/56), [Sch. 9 para. 21(3)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/9/paragraph/21/3); [S.I. 1993/236](https://www.legislation.gov.uk/uksi/1993/236), [art.2](https://www.legislation.gov.uk/uksi/1993/236/article/2)
[^c2138390]: S. 217B inserted (19.2.1993) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 56](https://www.legislation.gov.uk/ukpga/1992/48/section/56), [Sch. 9 para. 21(3)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/9/paragraph/21/3); [S.I. 1993/236](https://www.legislation.gov.uk/uksi/1993/236), [art.2](https://www.legislation.gov.uk/uksi/1993/236/article/2)
[^c2138391]: S. 217C inserted (19.2.1993) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 56](https://www.legislation.gov.uk/ukpga/1992/48/section/56), [Sch. 9 para. 21(3)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/9/paragraph/21/3); [S.I. 1993/236](https://www.legislation.gov.uk/uksi/1993/236), [art.2](https://www.legislation.gov.uk/uksi/1993/236/article/2)
[^c2138388]: Cross heading inserted (19.2.1993) by [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48), [s. 56](https://www.legislation.gov.uk/ukpga/1992/48/section/56), [Sch. 9 para. 21(3)](https://www.legislation.gov.uk/ukpga/1992/48/schedule/9/paragraph/21/3); [S.I. 1993/236](https://www.legislation.gov.uk/uksi/1993/236), [art. 2](https://www.legislation.gov.uk/uksi/1993/236/article/2)
[^c2138392]: [1964 c. 56](https://www.legislation.gov.uk/ukpga/1964/56).
[^c2138393]: [1985 c. 69](https://www.legislation.gov.uk/ukpga/1985/69).
[^c2138394]: [1985 c. 69](https://www.legislation.gov.uk/ukpga/1985/69).
[^c2138397]: [S.I. 1981/156 (N.I.3)](https://www.legislation.gov.uk/nisi/1981/156).
[^c2138398]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c2138399]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c2138400]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c2138401]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c2138402]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c2138405]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138406]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138408]: [1967 c. 22](https://www.legislation.gov.uk/ukpga/1967/22).
[^c2138409]: S. 251(6) inserted (27.7.1993 with effect as mentioned in s. 84(3)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 84(2)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/84/2/3)
[^c2138411]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138416]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138417]: [1986 c. 56](https://www.legislation.gov.uk/ukpga/1986/56).
[^c2138418]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138419]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c2138420]: [1959 c. 49](https://www.legislation.gov.uk/ukpga/1959/49).
[^c2138423]: [1927 c. 41](https://www.legislation.gov.uk/ukpga/1927/41).
[^c2138424]: Words in s. 271(6)(a) substituted (1.9.1992) by [1992 c. 44](https://www.legislation.gov.uk/ukpga/1992/44), [s. 11(2)](https://www.legislation.gov.uk/ukpga/1992/44/section/11/2), [Sch. 8 Pt. I para. 1(1)(2)(9)](https://www.legislation.gov.uk/ukpga/1992/44/schedule/8/part/I/paragraph/1/1/2/9); [S.I. 1992/1874](https://www.legislation.gov.uk/uksi/1992/1874), [art.2](https://www.legislation.gov.uk/uksi/1992/1874/article/2)
[^c2138425]: [1947 c. 30](https://www.legislation.gov.uk/ukpga/1947/30).
[^c2138426]: S. 272(2)-(4) applied (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 24(5)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/24/5)
[^c2138429]: S. 273(3) applied (27.7.1993) by [1993 c. 37](https://www.legislation.gov.uk/ukpga/1993/37), [s. 12](https://www.legislation.gov.uk/ukpga/1993/37/section/12), [Sch. 2 Pt. I para. 24(6)](https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/part/I/paragraph/24/6)
[^c2138430]: [S. 275](https://www.legislation.gov.uk/ukpga/1992/12/section/275) applied (with effect in relation to accounting periods beginning after 31.12.1992 as mentioned in Sch. 19AC) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 19AC](https://www.legislation.gov.uk/ukpga/1988/1/schedule/19AC) (as inserted by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 97](https://www.legislation.gov.uk/ukpga/1993/34/section/97), [Sch. 9 para.1](https://www.legislation.gov.uk/ukpga/1993/34/schedule/9/paragraph/1))
[^c2138431]: [1964 c. 29](https://www.legislation.gov.uk/ukpga/1964/29).
[^c2138432]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138435]: [1972 c. 40](https://www.legislation.gov.uk/ukpga/1972/40).
[^c2138436]: [1978 c. 18](https://www.legislation.gov.uk/ukpga/1978/18).
[^c2138437]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c2138439]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c2138441]: [1986 c. 53](https://www.legislation.gov.uk/ukpga/1986/53).
[^c2138443]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c2138444]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c2138445]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c2335611]: Words in Sch. 1 para. 1(1) inserted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 4(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4/2/b), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2138446]: [1925 c. 19](https://www.legislation.gov.uk/ukpga/1925/19).
[^c2138447]: [1958 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1958/23).
[^c2138448]: [1925 c. 19](https://www.legislation.gov.uk/ukpga/1925/19).
[^c2335613]: Sch. 1 para. 1(2A) inserted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 4(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4/3), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2335615]: Words in Sch. 1 para. 1(3) inserted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 4(4)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4/4/b), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2138449]: [1983 c. 20](https://www.legislation.gov.uk/ukpga/1983/20).
[^c2138450]: [1992 c. 6](https://www.legislation.gov.uk/ukpga/1992/6).
[^c2138451]: [1992 c. 9](https://www.legislation.gov.uk/ukpga/1992/9).
[^c2138452]: [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4).
[^c2138453]: [1992 c. 7](https://www.legislation.gov.uk/ukpga/1992/7).
[^c2335617]: Words in Sch. 1 para. 2(2) substituted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5/3/a), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2335619]: Sch. 1 para. 2(2A) inserted (retrospectively) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 paras. 5(4)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5/4), [8](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/8)
[^c2138454]: [1965 c. 25](https://www.legislation.gov.uk/ukpga/1965/25).
[^c2138455]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c2138456]: [1990 c. 8](https://www.legislation.gov.uk/ukpga/1990/8).
[^c2138457]: [1972 c. 52](https://www.legislation.gov.uk/ukpga/1972/52).
[^c2138458]: [S.I. 1991/1220 (N.I.11)](https://www.legislation.gov.uk/nisi/1991/1220)
[^c2138460]: [1964 c. 28 (N.l.)](https://www.legislation.gov.uk/ukpga/1964/28).
[^c2138461]: [1964 c. 29](https://www.legislation.gov.uk/ukpga/1964/29).
[^c2138462]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138463]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c2138478]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138479]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138480]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c2138481]: Words in Sch. 7 para. 7(1) substituted (27.7.1993 with effect in relation to any disposal made on or after 16.3.1993 as mentioned in s. 87(2)) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), [s. 87](https://www.legislation.gov.uk/ukpga/1993/34/section/87), [Sch. 7 Pt. I para. 1(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/7/part/I/paragraph/1/1)
[^c2138505]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c2138506]: [S.I. 1979/1573 (N.I. 13)](https://www.legislation.gov.uk/nisi/1979/1573).
[^c2187166]: Sch. 7A inserted (27.7.1993 with effect as mentioned in [s. 88(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/88/3) of the amending Act) by [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34), c. 88(2), Sch. 8
[^key-cf3960a37886c11eac41b6b156530cf9]: S. 171(1) excluded (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 2(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/2/3)
[^key-c61333fd6bef2428a1168708f4d03a3b]: S. 23(4) modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 3(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/3/1)[(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/3/3)
[^key-60df4d1ea6f90054bbf1238e4a9ce4c6]: S. 23(5) modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 3(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/3/2)[(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/3/3)
[^key-eb33f5c4a96dc4c1eb294b7b21ed758f]: S. 30(5) excluded (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 4(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/4/2)[(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/4/3)
[^key-2db3890b14676204cbc9a451baac73cc]: Ss. 152-160 modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/1)
[^key-f1efaf9558efb15b34e5a2a0bbc4366e]: S. 154 modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/2)
[^key-59daa5af51842809b1546358bc73f643]: S. 152 restricted (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/3)
[^key-208f22d583c64b85c2f5c44d6e4c1ef4]: S. 153 restricted (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/3)
[^key-3d98161715f5f76998c5943ed43630d9]: Ss. 152-154 modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/4)
[^key-456db7ce00bb06452a5b3d99523f43eb]: S. 154 applied (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 6(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/6/5)
[^key-7aa435f07d01f3164515a8888ea0409e]: S. 171(1) excluded (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 7(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/7/3)
[^key-c8f23c9c36bb3326d444a4c51a865727]: S. 17 excluded (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 7(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/7/4)
[^key-4b2bccbe08f5aa653392285b2967c9ec]: S. 179 modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 8(1)-(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/8/1)
[^key-d8fc574574bef5fbeeb1549d9da82dc7]: S. 179 applied (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 8(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/8/5)
[^key-6939f2d384c1e68e1fe712d29ae19730]: S. 253(4) modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 9(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/2)[(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/5)
[^key-0d0e4bf7282d211ce1d6d7f12a4b686b]: Ss. 253, 254 modified (11.1.1994 retrospective) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 9(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/3)[(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/4)
[^key-e336f5453d5ba472fa12a81317b61471]: Ss. 253, 254 restricted (11.1.1994 retrospective) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 9(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/5)
[^key-be23ec6e8a40d242ec58d148bc35fbd5]: S. 253(7)(8) excluded (11.1.1994 retrospective) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 9(9)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/9)
[^key-7054dcc326a0157665ac48b10f49fc06]: Sch. 2 modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 10](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/10)
[^key-7073ffe27329b5647d7ae56490e2bfed]: S. 17 excluded (with saving) (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 11(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/11/2)
[^key-9cef632edc9c184995a2d6424c779783]: S. 272 applied (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 18(5)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/18/5)
[^key-e3f8c8e3533fa37631b2dbff7aa6c506]: S. 171(1) excluded (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 252(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/252/3), [Sch. 24 para. 25(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/25/3)
[^M_C_96955af4-9b31-4366-f2b7-240fbf3ed810]: Act modified (retrospective to 11.1.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 24 paras. 2(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/2/1), [9(1)(6)-(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/9/1), [11(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/24/paragraph/11/4)
[^key-d0c7a8a12a0278cdf9f2f106bb7cf3c6]: Act applied (with effect in accordance with reg. 1(1) of the amending S.I.) by [The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728)](https://www.legislation.gov.uk/uksi/1994/728), [reg. 3(1)](https://www.legislation.gov.uk/uksi/1994/728/regulation/3/1) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/1994/728/regulation/1/2))
[^key-2c7045f26212cb6d717b5daf4c09f8ae]: S. 3(2) sum amended (for the year 1994-95) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 90](https://www.legislation.gov.uk/ukpga/1994/9/section/90)
[^key-05ba31168a698bf1dfc12c3bb05124f6]: S. 3(3) excluded (for the year 1994-95) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 90](https://www.legislation.gov.uk/ukpga/1994/9/section/90)
[^key-fbc4c518f8e2c5d5ba1c636e944b1112]: S. 170 extended (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 148(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/148/9)
[^key-757ac07b390641136fbbde96d2d5e897]: Act modified (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 173(2)(c)](https://www.legislation.gov.uk/ukpga/1994/9/section/173/2/c) (with [s. 173(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/173/1))
[^key-4f420e2c44a26cac88e83837398c3dd0]: S. 38 restricted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 173(4)(d)](https://www.legislation.gov.uk/ukpga/1994/9/section/173/4/d) (with [s. 173(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/173/1))
[^key-5d58737b196aa24c84d95bb045c1863a]: S. 179 restricted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 250(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/250/2)
[^key-69ec660cb043256081cd900c7fac3982]: Act applied (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 25 para. 1(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/25/paragraph/1/2)
[^key-229281ef497d10e4b1591aef4ed78bad]: Ss. 152-156 modified (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 25 para. 3(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/25/paragraph/3/2)
[^key-857f99c02887bb038065f8c49c3ecc04]: Words in s. 53(1) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/1) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-28cb3f6f41c1db4ae3653534f7c69fda]: Words in s. 53(2) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(2)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/2/a) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-11ece275e98ce5c9e2c498259640e853]: S. 53(2)(a) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(2)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/2/b) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-6a958a5db2f0b99370435ca2ef75b1ce]: Word in s. 53(2)(b) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(2)(c)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/2/c) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-180fa7c6b1565490349c9bf71f27eb5a]: S. 53(2A) inserted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/3) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-db99610de5f0182bc7235052bce81f22]: S. 55(7)-(11) inserted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/4) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-15d4e0ca84439966d33363fe31378acd]: Words in s. 56(2) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(5)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/5/a) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-178cf8da990227f6e5cf0775924f2643]: S. 56(3)(4) added (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(5)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/5/b) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-4393b0e465783dda323655f773463eef]: Words in s. 56(1)(a) repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8)
[^key-bf7ac8c3abde15f14bcf2992586328ff]: S. 103 repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(7)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/7), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-9265233fdfa02d7d8d84c2926a69ad6f]: S. 110(6A) inserted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/6) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-837a65d4ee909f563857dae660302d4b]: S. 111 repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(7)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/7), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-76c7e1a83db6bb8331af30779dc05c5d]: Ss. 182-184 repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(7)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/7), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-d793bfa0d55ce82afe2a11e7d7aeb400]: S. 139(3) repealed (with effect in accordance with s. 251(1)(a)(5) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/5), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-d1d23d39d5a250d477943d8f79f62c7f]: S. 143(4) repealed (with effect in accordance with s. 95(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 95(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/95/1), [Sch. 26 Pt. V(9)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/9)
[^key-3b194ac28705cc1374d495dfd49013ab]: S. 143(6)(7)(8) substituted for s. 143(6) (with effect in accordance with s. 95(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 95(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/95/1)
[^key-067dc34a78dd482794d79b1d10666b9e]: Words in s. 150(1) inserted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 15 para. 29](https://www.legislation.gov.uk/ukpga/1994/9/schedule/15/paragraph/29)
[^key-3de530cd07a5315005db86ba21fb9718]: S. 150A inserted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 15 para. 30](https://www.legislation.gov.uk/ukpga/1994/9/schedule/15/paragraph/30)
[^key-4ee83211c251f9338e2d6ad25f1e60d0]: S. 160 repealed (with effect in accordance with s. 251(1)(a)(6) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/6), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-1ca81e0ab084e135cffc4d55b14bea58]: Words in s. 166(2) repealed (with effect in accordance with s. 251(1)(a)(7) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(7)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/7/a), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-b6f0e05aab31485c07b08ae9094410b7]: S. 171(2)(e) and preceding word repealed (with effect in accordance with s. 251(1)(a)(7) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(7)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/7/b), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-5349fcb8ba88f4e9bd216e7a16a5f101]: Words in s. 175(2) repealed (with effect in accordance with s. 251(1)(a)(8) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(8)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/8), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-bc97864159ac13ecd1d39f6141a7529e]: S. 186 repealed (with effect in accordance with s. 251(1)(a)(9) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/9), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-c949e611fe9893ba34c4f395fec830bf]: Words in s. 187(1)(a) repealed (with effect in accordance with s. 251(1)(a)(9) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(9)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/9/a), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-054ae46ecafe82cfeb84a2c848bcf5e5]: Words in s. 187(6) repealed (with effect in accordance with s. 251(1)(a)(9) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 251(9)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/251/9/b), [Sch. 26 Pt. VIII(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII/1)
[^key-71b3e564af45e537a392174021e46116]: S. 200 repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(7)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/7), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-487e2861468f71df323ceef2698d40d8]: Words in s. 231(1)(d) repealed (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 15 para. 34](https://www.legislation.gov.uk/ukpga/1994/9/schedule/15/paragraph/34), [Sch. 26 Pt. V(17)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/17)
[^key-f8c5e239a54d4d2ca753c7b35fe31bbf]: Words in s. 283(1) substituted (with effect in accordance with s. 199(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 19 para. 46(1)(a)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/19/paragraph/46/1/a)
[^key-53041365a116f588ec51833f362ef3f8]: Words in s. 283(1) substituted (with effect in accordance with s. 199(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 19 para. 46(1)(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/19/paragraph/46/1/b)
[^key-b2d6084d855c45234f8283b19c8911f1]: S. 283(2) substituted (with effect in accordance with s. 199(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 19 para. 46(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/19/paragraph/46/2)
[^key-fd4f11f9bd71223edbd75fd936a64857]: S. 283(5) repealed (with effect in accordance with s. 199(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [Sch. 19 para. 46(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/19/paragraph/46/4), [Sch. 26 Pt. V(23)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/23)
[^key-55be2b22274946707d96ffd22e026bf2]: Words in Sch. 7A para. 2(2) substituted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(8)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/8/a) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-9e1e351beef9b49ba24ddd25cb399b3e]: Words in Sch. 7A para. 2(4) repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(8)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/8/b), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-c41108e3b64c28b41484bd1181cc4150]: Sch. 7A para. 2(8A)(8B) inserted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(8)(c)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/8/c) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-ad0c8bbd662ef78b07e68b9d1f934d7f]: Words in Sch. 7A para. 2(9) repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(8)(d)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/8/d), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-c9e9408db8b40a26ab0d90a6fb67d88e]: Words in Sch. 7A para. 2(3)(a) substituted (with effect in accordance with s. 94(4) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 94(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/94/2)
[^key-19ac786021155b0c406f57c8c0886c86]: Sch. 7A para. 2(6A)(6B)(7) substituted for Sch. 7A para. 2(7) (with effect in accordance with s. 94(4) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 94(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/94/2)
[^key-01c631f5f5fd83a07b6a512973a582f4]: Words in Sch. 7A para. 4(12) repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(9)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/9/a), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-798ce549adf2c214f8e68916bebce11d]: Sch. 7A para. 4(13) repealed (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(9)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/9/b), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-579ce02bb1923ba09add94a6c648d72a]: Sch. 7A para. 5(2A) inserted (with effect in accordance with s. 93(11) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 93(10)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/10) (with [Sch. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/12))
[^key-633ab13143d70608b1cf856b977ae675]: Words in Sch. 7A para. 9(2)(c) inserted (with application in accordance with s. 94(4) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 94(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/94/3)
[^key-4bf05aa02598b09de90242323021528f]: Sch. 5 paras. 11-14 repealed (with effect in accordance with s. 97(5) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 97(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/97/4), [Sch. 26 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/10)
[^key-c016efa26c03f3282461cd0a4fea3187]: Sch. 5A inserted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 97(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/97/3)
[^key-84a6a7023846124085f3a78105ab69dc]: S. 98A inserted (3.5.1994) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 97(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/97/2)
[^key-6460033ea01950bb9ebb01b6802ceb1c]: S. 144A inserted (with effect in accordance with s. 96(2) of the amending Act) by [Finance Act 1994 (c. 9)](https://www.legislation.gov.uk/ukpga/1994/9), [s. 96(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/96/1)
[^key-ac299e846edf905519fc22a6186e46f7]: Sch. 10 para. 6 repealed (1.9.1994) by [Value Added Tax Act 1994 (c. 23)](https://www.legislation.gov.uk/ukpga/1994/23), [s. 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)
[^key-fbbf371f33c5cf60008c6450a3a9669e]: S. 28 extended (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 2(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/2/2) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-da611ec651221538503606c308794eaa]: S. 23(4) modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 3(1)-(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/3/1) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-fb2c4dc118e30e302a32a132c2a27c76]: S. 23(5) modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 3(1)-(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/3/1) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-00ccf18768590d96599daf3014df0b2e]: S. 30 excluded (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 4](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/4) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-61ccfe1dfb765027d9f74253c0aa1313]: S. 144 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 6(1)(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/6/1) (with [Sch. 4 paras. 6(4)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/6/4), [14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-ad6c26e719f79631edeaaf935fc390c2]: S. 152 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(1)(a)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/1/a) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-e124cf3266fbf45c23252746d09a7569]: S. 152 restricted (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/2/a) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-f46d0cc1100767ef46be299c27dec443]: S. 153 restricted (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/2/a) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-65946e4a17f03793024442b45ea89dbf]: S. 154 restricted (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/2/b) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-1d0628e94b300a68a3583d6cd2743288]: S. 152 applied (with modifications) (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/3) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-60e7388c79d375a8b0b937b16dbab59e]: S. 153 applied (with modifications) (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/3) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-23cb74aef3278ad84edca5101b1dadac]: S. 154 applied (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(6)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/6) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-035004ca1191a3421daf427e42a3ee78]: S. 158 applied (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 7(7)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/7/7) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-6deea884207668d2e89e9b284a9fa0f9]: S. 179 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 8(1)(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/8/1) (with [Sch. 4 paras. 8(3), 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/8)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-bcf51fc79e0bf42ae98e009cd88006a8]: S. 179 applied (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 8(4)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/8/4) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-d77adea915de9354e482c2e43935ac03]: Ss. 253, 254 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 9(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/2)[(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/3) (with [Sch. 4 para. 9(3)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/3)[(5)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/5), [14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-b9904791acd9dbf2aee3b70740dde3ca]: S. 253(9) modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 9(5)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/5) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-e58412ba79d6e9e4348eaaaedea6b829]: S. 253(10) modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 9(6)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/6) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-9795a12f56a8a435bca48175ea83d372]: S. 253(13) applied (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 9(7)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/9/7) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-f62f55db6b767097785ccc08c7331e12]: Sch. 2 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 10](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/10) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-6a24c8a006139497b138a96eb46ff425]: S. 174 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 21(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/21/2) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-c594abbde38d22bdc3a9bbb7702520ad]: S. 41 modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 21(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/21/2)[(5)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/21/5)[(6)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/21/6) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^key-9d3560035abce81fa37a087d8568d9a3]: S. 28 applied (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), [s. 68(4)](https://www.legislation.gov.uk/ukpga/1994/21/section/68/4), [Sch. 4 para. 24(9)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/24/9) (with [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/14)); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), art. 2, Sch.
[^M_C_25434e55-8414-4bd5-f8e6-e682382849c1]: Act modified (19.9.1994) by [Coal industry Act 1994 (c. 21)](https://www.legislation.gov.uk/ukpga/1994/21), Sch. 4 paras. 2(1), 9(1) (with Sch. 4 para. 14); [S.I. 1994/2189](https://www.legislation.gov.uk/uksi/1994/2189), [art. 2](https://www.legislation.gov.uk/uksi/1994/2189/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1994/2189/schedule)
[^key-85524c47c2d2d17be2093d934fbbf9cf]: S. 275(h) modified (31.10.1994) by [Trade Marks Act 1994 (c. 26)](https://www.legislation.gov.uk/ukpga/1994/26), [s. 109(1)](https://www.legislation.gov.uk/ukpga/1994/26/section/109/1), [Sch. 4 para. 1(1)](https://www.legislation.gov.uk/ukpga/1994/26/schedule/4/paragraph/1/1)[(2)](https://www.legislation.gov.uk/ukpga/1994/26/schedule/4/paragraph/1/2); [S.I. 1994/2550](https://www.legislation.gov.uk/uksi/1994/2550), [art. 2](https://www.legislation.gov.uk/uksi/1994/2550/article/2)
[^key-af3878dd7ed7fc023dc0a16aeda83487]: Act modified (retrospective to 29.11.1994) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 154(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/154/1)[(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/154/3)
[^key-a92640b3656bcd543a6e1f46a428f2f4]: Act extended (3.1.1995) by [The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16))](https://www.legislation.gov.uk/nisi/1994/2809), [art. 18(3)](https://www.legislation.gov.uk/nisi/1994/2809/article/18/3)
[^key-2dc12ae6c54873feb63d04f5810647ef]: S. 17(1) excluded (3.1.1995) by [The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16))](https://www.legislation.gov.uk/nisi/1994/2809), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/2809/article/1/2), [18(4)](https://www.legislation.gov.uk/nisi/1994/2809/article/18/4)
[^key-265d21be27a528417a84eba8e02a4011]: S. 170(7)(8) applied (with modifications) (3.1.1995) by [The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16))](https://www.legislation.gov.uk/nisi/1994/2809), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/2809/article/1/2), [19(12)](https://www.legislation.gov.uk/nisi/1994/2809/article/19/12)
[^key-f4025b1c73b7911132d154096de1fd6b]: Act applied (3.1.1995) by [The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16))](https://www.legislation.gov.uk/nisi/1994/2809), [art. 20(7)](https://www.legislation.gov.uk/nisi/1994/2809/article/20/7)
[^key-047fe88bb5f5c731a213d0fa1eef7a46]: S. 211(1) modified (with effect in accordance with reg. 1 of the amending S.I.) by [The Friendly Societies (Taxation of Transfers of Business) Regulations 1995 (S.I. 1995/171)](https://www.legislation.gov.uk/uksi/1995/171), [regs. 1](https://www.legislation.gov.uk/uksi/1995/171/regulation/1), [4(1)](https://www.legislation.gov.uk/uksi/1995/171/regulation/4/1)[(2)(e)](https://www.legislation.gov.uk/uksi/1995/171/regulation/4/2/e)
[^key-e0693fe2f1a0f26491be1224c1438b76]: S. 213(5) modified (with effect in accordance with reg. 1 of the amending S.I.) by [The Friendly Societies (Taxation of Transfers of Business) Regulations 1995 (S.I. 1995/171)](https://www.legislation.gov.uk/uksi/1995/171), [regs. 1](https://www.legislation.gov.uk/uksi/1995/171/regulation/1), [4(1)](https://www.legislation.gov.uk/uksi/1995/171/regulation/4/1)[(2)(e)](https://www.legislation.gov.uk/uksi/1995/171/regulation/4/2/e)
[^key-ac6113564e95672d94b047db16be19bf]: S. 176(1) applied (23.3.1995) by [The Exchange Gains and Losses (Transitional Provisions) Regulations 1994 (S.I. 1994/3226)](https://www.legislation.gov.uk/uksi/1994/3226), [regs. 1(2)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/1/2), [9(6)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/9/6)
[^key-ef0aa101d2d4f0bbfc87965ee01a864a]: S. 176(2) applied (23.3.1995) by [The Exchange Gains and Losses (Transitional Provisions) Regulations 1994 (S.I. 1994/3226)](https://www.legislation.gov.uk/uksi/1994/3226), [regs. 1(2)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/1/2), [14(4)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/14/4)
[^key-3536fb0407db74d7bcc79be107f855ab]: S. 170 applied (23.3.1995) by [The Exchange Gains and Losses (Deferral of Gains and Losses) Regulations 1994 (S.I. 1994/3228)](https://www.legislation.gov.uk/uksi/1994/3228), [regs. 1(2)](https://www.legislation.gov.uk/uksi/1994/3228/regulation/1/2), [4(1)](https://www.legislation.gov.uk/uksi/1994/3228/regulation/4/1)
[^key-1e2d141295365399f48be3a0e7ab275e]: S. 175(2A)(c) restricted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 48(4)](https://www.legislation.gov.uk/ukpga/1995/4/section/48/4)
[^key-bbf96f0fdc2ca904148692d595977340]: S. 272 applied by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [ss. 591C-591D](https://www.legislation.gov.uk/ukpga/1988/1/section/591C) (as inserted (with effect in accordance with [s. 61(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/61/3) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 61(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/61/1))
[^key-eb763497b8d228e12282910a1fd5eba9]: Act applied by Income and Corporation Taxes Act 1988 (c. 1), Sch. 15B para 8(5) (as inserted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 71(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/71/2), [Sch. 15](https://www.legislation.gov.uk/ukpga/1995/4/schedule/15))
[^key-28084fe61e3adbe0e0e88c39e6ea634a]: Act modified by Income and Corporation Taxes Act 1988 (c. 1), s. 737C(11A) (as inserted (with effect in accordance with s. 80(5) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 80(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/80/3))
[^key-aa04edf941ccb3237c9000e2c33bd0f3]: S. 170(7) modified by 1988 c. 1, s. 209(8E) (as inserted (with effect in accordance with s. 87(7)(8) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 87(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/87/3))
[^key-185ae42dfc9058d2ac217e3039d9b94b]: Act modified (with effect in accordance with s. 103(7) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 113(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/113/2)
[^key-79abbf6d2ae133d25e01a284dc30192a]: Act modified (with effect in accordance with s. 126(9) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 126](https://www.legislation.gov.uk/ukpga/1995/4/section/126), [Sch. 23 para. 1(1)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/23/paragraph/1/1)
[^key-0098551f03c3a04d686e7a8819020506]: S. 139 restricted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 131(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/1)[(2)(a)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/2/a)
[^key-e956f28aab42623e184144ff777e9804]: S. 140A restricted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 131(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/1)[(2)(a)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/2/a)
[^key-8079ebb236182b58bdca734980bd13cb]: Ss. 171, 172 restricted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 131(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/1)[(2)(a)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/2/a)
[^key-c85802a4cf31a845d7af9d7499dbe334]: Ss. 215, 216 restricted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 131(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/1)[(2)(a)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/2/a)
[^key-eb3800f995fc0be9c5e2449480baf077]: S. 217A restricted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 131(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/1)[(2)(a)](https://www.legislation.gov.uk/ukpga/1995/4/section/131/2/a)
[^key-da345bc6b1bd166b1d109c41faac443a]: S. 241(3) modified (with effect in accordance with s. 39(4)(a)(5) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 39(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/39/3), [Sch. 6 para. 36](https://www.legislation.gov.uk/ukpga/1995/4/schedule/6/paragraph/36)
[^key-c51b12f9310ba37b2df738e8a5eebbde]: Sch. 8 modified (with effect in accordance with s. 39(4)(a)(5) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 39(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/39/3), [Sch. 6 para. 37](https://www.legislation.gov.uk/ukpga/1995/4/schedule/6/paragraph/37)
[^key-4355b777d97059362625773bbafefd94]: S. 212(1) excluded by 1988 c. 1, s. 440B(5) (as inserted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 8 para. 28(1)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/28/1) (with [Sch. 8 para. 55(2)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/8/paragraph/55/2)))
[^key-d2791e25a1476282c070c3c23ae35c5c]: Sch. 7A para. 8(1) applied by 1988 c. 1, Sch. 28A para. 13 (as inserted (with effect in accordance with Sch. 26 para. 5 of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/1995/4/schedule/26/paragraph/3))
[^key-f5d2f7407321773d3fe07aa4a1c8012b]: S. 7 repealed (with effect in accordance with s. 103(7) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 115(12)](https://www.legislation.gov.uk/ukpga/1995/4/section/115/12), [Sch. 29 Pt. VIII(14)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/14)
[^key-316573c968f6bc003852e6cc33e3df07]: S. 16(2A) inserted (with effect in accordance with s. 103(7) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 113(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/113/1)
[^key-f150a9d8da98f92e587a6be6f42ee98d]: S. 59(c) and preceding word repealed (with effect in accordance with Sch. 29 Pt. VIII(16) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 29 Pt. VIII(16)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/16)
[^key-d62f14798f6f1948ed4650d36b16058f]: S. 65(1) substituted (with effect in accordance with s. 103(7) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 114(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/114/1)
[^key-76b4e8d202597343238ebf42b5e591cd]: S. 65(3)(4) inserted (with effect in accordance with s. 103(7) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 114(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/114/2)
[^key-875c574708c2461dad93bbc968fd039a]: Words in s. 100(1) inserted (with effect in accordance with s. 72(8) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 72(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/72/2)
[^key-0eb1cc1f7cc29e5d49508a84818a68bb]: Ss. 151A, 151B inserted (with effect in accordance with s. 72(8) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 72(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/72/3)
[^key-568a0297967ffbe708957a63546532cd]: S. 150(8A)-(8C) inserted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 69](https://www.legislation.gov.uk/ukpga/1995/4/section/69)
[^key-a6718d05f5a58420d5cfad090eddde76]: S. 150A(2A) inserted (with application in accordance with Sch. 13 para. 2(1) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 13 para. 2(2)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/13/paragraph/2/2)
[^key-94df9ae023568d7d54374affe7ff8662]: Ss. 150A(8A)-(8C) inserted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 13 para. 2(4)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/13/paragraph/2/4)
[^key-bd1a66990c21b225fab4c82bef2ef692]: S. 150B inserted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/1995/4/schedule/13/paragraph/3)
[^key-06fcb597847471a84ae2af39bc18e04d]: S. 150C inserted (with effect in accordance with Sch. 13 para. 4(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 13 para. 4(1)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/13/paragraph/4/1)
[^key-a107d16142a124fbbb6cf19c5c89fc02]: Sch. 5B inserted (with effect in accordance with Sch. 13 para. 4(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 13 para. 4(3)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/13/paragraph/4/3)
[^key-df23025d0f35232eccc277345f8d7a47]: Words in s. 175(1) repealed (with effect in accordance with Sch. 29 Pt. VIII(4) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 29 Pt. VIII(4)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII)
[^key-81a866e420336faae0e7e58403fac23f]: S. 179(2A)(2B) inserted (with effect in accordance with s. 49(3) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 49(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/49/1)
[^key-27d6668b67494b0b2ea6f97276fa01f2]: S. 179(9A) inserted (with effect in accordance with s. 49(3) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 49(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/49/2)
[^key-a97b5230c1444d8c1a22fe32c6b22ab3]: S. 213(5A) inserted (with effect in accordance with s. 53(2) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 9 para. 4](https://www.legislation.gov.uk/ukpga/1995/4/schedule/9/paragraph/4)
[^key-14ae25d80e05c7e9de22aed629d62f2a]: S. 247(5A) inserted (with application in accordance with s. 48(6) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 48(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/48/2)
[^key-ed257d05c59cb55406650cd93b0b2856]: Words in s. 257(1) inserted (with effect in accordance with s. 72(8) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 72(5)](https://www.legislation.gov.uk/ukpga/1995/4/section/72/5)
[^key-6bc0955481c9b4320adfe8aa30def0da]: S. 286(3)(3A) substituted for s. 286(3) (with effect in accordance with s. 74(2) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/1995/4/schedule/17/paragraph/31)
[^key-bc63a2b2310c9a78514afbc86551fd2b]: Words in s. 288(1) inserted (with effect in accordance with s. 72(8) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 72(7)](https://www.legislation.gov.uk/ukpga/1995/4/section/72/7)
[^key-363476a14943eed8b50e80d965a2f9ad]: Word in Sch. 10 para. 2(2) repealed (with effect in accordance with Sch. 29 Pt. 8(16) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [Sch. 29 Pt. VIII(16)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/16)
[^key-8ccbcafa4f44715ff660e2c000c8a832]: S. 263A inserted (with effect in accordance with s. 80(5) of the amending Act) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 80(4)](https://www.legislation.gov.uk/ukpga/1995/4/section/80/4)
[^key-1edcdf3ea0363b9fcf625e7df5ce868c]: S. 151A(4)(5) applied by Income and Corporation Taxes Act 1988 (c. 1), Sch. 15B para. 8(6)(c) (as inserted (1.5.1995) by [Finance Act 1995 (c. 4)](https://www.legislation.gov.uk/ukpga/1995/4), [s. 71(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/71/2), [Sch. 15](https://www.legislation.gov.uk/ukpga/1995/4/schedule/15))
[^key-1ab18e03f3d27d786356321c6caa9b61]: S. 171(1) restricted (8.11.1995) by [Atomic Energy Authority Act 1995 (c. 37)](https://www.legislation.gov.uk/ukpga/1995/37), [Sch. 3 para. 4(1)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/4/1)
[^key-ff0e6cf35b1c5f899f842fc5ed56d0fb]: S. 21(2) applied (8.11.1995) by [Atomic Energy Authority Act 1995 (c. 37)](https://www.legislation.gov.uk/ukpga/1995/37), [Sch. 3 para. 4(2)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/4/2)
[^key-817a6ec94b240c1d1bd20e48d8d012dd]: S. 179 modified (8.11.1995) by [Atomic Energy Authority Act 1995 (c. 37)](https://www.legislation.gov.uk/ukpga/1995/37), [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/5/1)[(2)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/5/2) (with [Sch. 3 para. 5(4)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/5/4))
[^key-9cbed6e98536fecb7682403b28a4996b]: S. 253(4) modified (8.11.1995) by [Atomic Energy Authority Act 1995 (c. 37)](https://www.legislation.gov.uk/ukpga/1995/37), [Sch. 3 para. 6(2)](https://www.legislation.gov.uk/ukpga/1995/37/schedule/3/paragraph/6/2)
[^key-bcf3cdc2ffeeeab5824dd3d3cb7c5409]: S. 272 applied (E.W.S.) (8.11.1995) by [Gas Act 1995 (c. 45)](https://www.legislation.gov.uk/ukpga/1995/45), [ss. 17(1)](https://www.legislation.gov.uk/ukpga/1995/45/section/17/1), [18(2)](https://www.legislation.gov.uk/ukpga/1995/45/section/18/2), [Sch. 5 para. 10(2)](https://www.legislation.gov.uk/ukpga/1995/45/schedule/5/paragraph/10/2)
[^key-449054e447ef9de052cff15651301f04]: S. 3(2) sum amended (for the year 1996-97) by [The Capital Gains Tax (Annual Exempt Amount) Order 1995 (S.I. 1995/3033)](https://www.legislation.gov.uk/uksi/1995/3033), [art. 2](https://www.legislation.gov.uk/uksi/1995/3033/article/2)
[^key-adf3421c7b33d5bb4bf40785305a45e8]: Act modified (retrospective to 31.12.1995) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 203(10)](https://www.legislation.gov.uk/ukpga/1996/8/section/203/10)
[^key-cac6648388748a7b5529e79af697e7d3]: S. 132 applied (retrospective to 31.12.1995) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 203(10)](https://www.legislation.gov.uk/ukpga/1996/8/section/203/10)
[^key-3d4cfbe08d178fb790642711de0ca355]: S. 263A(1) applied (with modifications) (2.1.1996) by [The Sale and Repurchase of Securities (Modification of Enactments) Regulations 1995 (S.I. 1995/3220)](https://www.legislation.gov.uk/uksi/1995/3220), [regs. 1](https://www.legislation.gov.uk/uksi/1995/3220/regulation/1), [4](https://www.legislation.gov.uk/uksi/1995/3220/regulation/4)
[^key-67be92e8ce6c94a7220d895a537b2afd]: S. 263A applied (with modifications) (2.1.1996) by [The Sale and Repurchase of Securities (Modification of Enactments) Regulations 1995 (S.I. 1995/3220)](https://www.legislation.gov.uk/uksi/1995/3220), [regs. 1](https://www.legislation.gov.uk/uksi/1995/3220/regulation/1), [5](https://www.legislation.gov.uk/uksi/1995/3220/regulation/5)
[^key-ad2d4c2dd6e60535ec55ff27099fd7be]: Act extended (with modifications) and applied (with effect in accordance with [s. 105(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/105/1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 92(4)-(6)](https://www.legislation.gov.uk/ukpga/1996/8/section/92/4) (with [Sch. 10](https://www.legislation.gov.uk/ukpga/1996/8/schedule/10), [Sch. 11](https://www.legislation.gov.uk/ukpga/1996/8/schedule/11), [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-379b67094cdb36450744d396d70caf20]: Act extended and applied (with effect in accordance with [s. 105(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/105/1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 93(4)-(13)](https://www.legislation.gov.uk/ukpga/1996/8/section/93/4) (with [Sch. 10](https://www.legislation.gov.uk/ukpga/1996/8/schedule/10), [Sch. 11](https://www.legislation.gov.uk/ukpga/1996/8/schedule/11), [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-b25d3c83f3741a46a8c3ccf7c850a4d9]: S. 116 modified (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 98](https://www.legislation.gov.uk/ukpga/1996/8/section/98), [Sch. 10 para. 5(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/10/paragraph/5/1)[(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/10/paragraph/5/3)
[^key-0d97dd8924d455545c191f969b20b82b]: Act modified (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 98](https://www.legislation.gov.uk/ukpga/1996/8/section/98), [Sch. 10 para. 5(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/10/paragraph/5/4)
[^key-e140fda3b0e9c5a3b1b0c33ce62d19eb]: Act applied (with effect in accordance with [s. 105(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/105/1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 102](https://www.legislation.gov.uk/ukpga/1996/8/section/102), [Sch. 13 paras. 13(6)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/13/paragraph/13/6), [15(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/13/paragraph/15/1)
[^key-9f496936595bf3edb1ebaa3c17101b37]: S. 176 applied (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [Sch. 15 para. 8(9)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/8/9)
[^key-bb484246c7351f1989b259e89c727b04]: Act applied (with effect in accordance with [s. 105(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/105/1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [Sch. 15 paras. 8(11)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/8/11), [22(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/22/4), [26(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/26/2)
[^key-3e8563fcf3e616ddc4f63bcea377ace5]: S. 212 modified (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [Sch. 15 para. 15(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/15/2)
[^key-8477b0996ad3bca72db581a8e06d25f6]: S. 213 modified (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [Sch. 15 para. 15(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/15/2)
[^key-1ce2c7478e4895207ee3330b9809983d]: S. 116 modified (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [Sch. 15 para. 30(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/30/2)
[^key-6643a435dc8aae0cda0a979122493390]: S. 170 applied (29.4.1996) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 9 para. 11(5)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/9/paragraph/11/5)
[^key-fb6749e2d735c5a5e60930cf17e22f74]: Words in s. 13(2) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/2)
[^key-af7fca1162177e702b6a7af0da46bf07]: S. 13(3)(4) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/3)
[^key-7967e70e20477d6cd12c3991927200e3]: Words in s. 13(7) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(5)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/5/a)
[^key-1da12f2f668af97c0f6490a0a92a186b]: Words in s. 13(7) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(5)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/5/b)
[^key-d59760aa83c648612016990a999217c1]: S. 13(7A) inserted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(6)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/6)
[^key-11c3adc20a2c860a621c88cb5b994487]: Words in s. 13(9) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(7)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/7/a)
[^key-9ddb040d9a48b38f09bc74bf2e972ea5]: Words in s. 13(9) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(7)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/7/b)
[^key-79bffa8080cdcc01d20e3f9a05906c2c]: Words in s. 13(10) substituted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(8)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/8)
[^key-c32631451eb950c1367143373a20e1b6]: S. 13(12)-(15) inserted (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(9)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/9)
[^key-c74d78a5e9fa267d1adb73b09656f6fb]: S. 13(5)(a) repealed (with effect in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/4), [Sch. 41 Pt. V(30)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/30)
[^key-a4a15a2a1eaffca93f210c39b30c5fae]: S. 13(6) repealed (with effect in accordance with Sch. 41 Pt. 5(30) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(30)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/30)
[^key-8da3ef8b6025d803d6c18f0643d5c831]: S. 23(6)(7)(8) substituted for s. 23(6) (with effect in accordance with Sch. 39 para. 3(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 3(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/3/2)
[^key-83f81006fb33fd9ed93972a6f121b761]: S. 24(2) substituted (with effect in accordance with Sch. 39 para. 4(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 4(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/4/1)
[^key-488fe5085b87ceb59f215589a3270a85]: Words in s. 30(4) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 46](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/46)
[^key-cbc48759440f774289d8dd131718db34]: Word in s. 30(5) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 47(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47/a)
[^key-ec07292e6f22b241d7b2545bda380840]: Word in s. 30(6) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 47(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47/a)
[^key-96ad72c14f7c17c82fd62e152fad513e]: Word in s. 32(4)(b) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 47(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47/b)
[^key-f2e4eaba7935726ef2cfe8a2674ea362]: Word in s. 33(7) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 47(c)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47/c)
[^key-cb9e5a9b296a7c57ee3e042602ef1d1e]: Word in s. 33(8) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 47(c)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/47/c)
[^key-f81a1222549813159fe292ee0749408d]: Words in s. 35(6) substituted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 35(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/35/a)
[^key-6f4703969aabbea209952a05b68cffe2]: S. 35(6)(a)(aa)(b) substituted for s. 35(6)(a)(b) (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 35(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/35/b)
[^key-55ab65e476126c9f33df84e0e1beaaf4]: Words in s. 48 substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 48](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/48)
[^key-a72c8ab617058d644ee5f889e44a6839]: S. 49(2) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 49](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/49)
[^key-9ee952b021569fb2f410a7f644ac0a2d]: Words in s. 52(4) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 50](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/50), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-7a37f42af1e247d673a4cbcff392f59e]: Word in s. 72(1) substituted (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/5/2)
[^key-85b8f571bf32526617f6f27674dcb278]: Word in s. 72(2) substituted (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/5/2)
[^key-5864def90635ac5528d4ca78d9ede28e]: Word in s. 72(5) substituted (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/5/2)
[^key-b150a0f3d9659a1cbfb792691497a37a]: Word in s. 72(5) repealed (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 5(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/5/2), [Sch. 41 Pt. VIII(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VIII/4)
[^key-bca45aa33916811bb82c560fdefea60e]: S. 72(3)(4) substituted (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 5(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/5/3)
[^key-e368f84ae78d613c253a61af8c5b924e]: Words in s. 73(1) substituted (with effect in accordance with Sch. 39 para. 6(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 6(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/6/2)
[^key-f0a191fbbfa7ab9c1f120f66a8b92081]: Word in s. 73(2) repealed (with effect in accordance with Sch. 39 para. 6(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 6(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/6/3), [Sch. 41 Pt. VIII(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VIII/4)
[^key-b8d6983c13ea4c86be378b86ea190279]: Words in s. 73(3) substituted (with effect in accordance with Sch. 39 para. 6(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 6(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/6/4)
[^key-0a5db2e303045bac23a80052233d416e]: S. 75 repealed (with effect in accordance with Sch. 39 of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. VIII(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VIII/4)
[^key-264bb1e81b6883470c83b38b045afca0]: S. 101(1A) inserted (29.4.1996 with effect as specified in s. 140(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 140(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/140/1)
[^key-cf3742e8f5dc2223e15972ffa01150da]: S. 108(1)(aa) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 59](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/59) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-dfeb14f650fc3da6a0127259fd1ead33]: S. 108(1)(b) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^M_F_e705a48d-5f69-45e5-d32f-862bd3a20f32]: Words in s. 122(2) repealed (with effect in accordance with [s. 134(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/134/2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 52(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/52/1), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^M_F_69ff9efc-c86b-44a8-a2a4-d95b41ec91ca]: S. 122(3) repealed (with effect in accordance with [s. 134(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/134/2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 52(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/52/2), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-8117f8a2cbee713f8ee83e9c16795392]: S. 116(4A) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 60(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/60/2) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-e46abdda7e4526e79e58f3e115e23989]: S. 116(8A) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 60(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/60/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-0238d9768c29c9448b2a386aaf0ec0cc]: S. 116(16) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 60(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/60/4) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-09f80887a584892ca7f68c192ea2c305]: Words in s. 116(13) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 51](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/51), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-51332cda45ee1e0f390a0348d5f4ebff]: S. 117(A1) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 61(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/61/1) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-4445705877d6dfda689b55b745095f64]: S. 117(2AA) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 61(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/61/2) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-6208ef85e5b3a11569d5184755450339]: S. 117(6B)(6C) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 61(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/61/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-4160cdf335d1d8bf0be150e679f1ba25]: S. 117(8A) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 61(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/61/4) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-5a8b939b5c446a0f06a33e567e5ce151]: S. 117(2A) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-82fe9b7c661a6cf35a9c6338c10d0acb]: S. 117(3) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-3bdd901e3a3a4a160381e809c3fc8bac]: S. 117(9)(10) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-67d88c761f083cd045020fc1ea797452]: S. 118 repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-63318c45ad16f4d3c730b30f3aa1c34b]: Words in s. 122(4)(a) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 52(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/52/3)
[^key-adb557a04aabbc33b6bd08fc8fe80a02]: Words in s. 133(2) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 53(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/53/1), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-3aecb868d29ff5185c31fc4997acd039]: S. 133(3) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 53(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/53/2), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-10d9c7a43407a376d991e83d6eca5d1f]: Words in s. 133(4)(a) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 53(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/53/3)
[^key-f8fd198cb5c6c2443349a65ac0c1f550]: Word in s. 144(8)(b) substituted (with effect in accordance with Sch. 38 para. 10(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 10(2)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/10/2/a)
[^key-73aec83a5cd277ad985d9a8c273f7037]: Words in s. 146(4)(b) substituted (with effect in accordance with Sch. 38 para. 11(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 11(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/11/1)
[^key-7d71e546784005ac22db77156d61727a]: Words in s. 149A(2) substituted (with effect in accordance with s. 111(6) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 111(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/111/3)
[^key-ac22a06b50565f182c650791ac88402d]: S. 149A(4) repealed (with effect in accordance with s. 111(6) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 111(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/111/4), [Sch. 41 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/5)
[^key-34dc2757e1b3de8fa524a12071174225]: Words in s. 150(10)(a) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 54](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/54)
[^key-7879b35119bd2c51f7813d4390199570]: Words in s. 150A(9)(a) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 54](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/54)
[^key-654682e194839ea6764022de0e5c7201]: Words in s. 152(4) inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(1)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/1/a)
[^key-134dc608eb8386cfa945c4b61c17119b]: Words in s. 152(4) inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(1)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/1/b)
[^key-cb32f76dc6ba7775a1e677caf3f9ae10]: S. 153A inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/2)
[^key-47ce28bb77bb46fdf483af11988de1ea]: S. 161(3A) inserted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 36](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/36)
[^key-131976c1455bcf82a2549024e5cdc662]: Words in s. 175(2A) inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(3)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/3/a)
[^key-74afc1a6cf4065ad71ca3369665570b0]: Words in s. 175(2B) inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(3)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/3/a)
[^key-44a5292abb3d837261b5220968048d11]: Words in s. 175(2C) substituted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(3)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/3/b)
[^key-70a152bf40380f7b2375eb0f4b5ce21c]: Words in s. 176(4) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 57(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/57/1)
[^key-884e9a5cc8aef91d52991704aa79e69d]: Words in s. 176(6) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 57(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/57/1)
[^key-abbd11b886c535d6a2044b294cfd4302]: Words in s. 176(5) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 57(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/57/2)
[^key-950412d3a25537a9f7b3f07f8a138b05]: Words in s. 181(1)(b) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 58](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/58), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-eb9b4e638bb252cc5361fcac5bb2ece6]: Words in s. 196(1) substituted (with effect in accordance with s. 181(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 181(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/1)
[^key-fbe683d120a08cf1bc775a55b3cfaee6]: S. 196(1A) inserted (with effect in accordance with s. 181(4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 181(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/2)
[^M_F_f099939c-4484-4c4e-e1a0-010fb3d5e977]: Words in s. 196(2) substituted (with effect in accordance with [s. 181(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/4) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 181(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/181/2)
[^key-45708dab96a777ce3a17035bf95d905e]: S. 222(3) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 59(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/59/2)
[^key-f2abf8e889368e356b1b4596efdea4ca]: S. 222(5)(b) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 59(3)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/59/3/a), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-410839c2b4bc890a2b3ce4a1064788bb]: Words in s. 222(5) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 59(3)(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/59/3/b), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-a83e44e9a65ecff88b33a66b43c3fc03]: S. 222(6)(b) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 59(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/59/4), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-88e2d63501e0c65c75fedd92b517d00b]: Word in s. 222(6) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 59(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/59/4), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-e7ea46afb356917bfc5e5a016b225da8]: Words in s. 224(2) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 60](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/60)
[^key-cf7ec32bd86eb0f5f0d95994990aef4a]: S. 226(5) repealed (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 61](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/61), [Sch. 41 Pt. V(10)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/10)
[^key-da2d71b200be2747d98d70677fb7d953]: S. 238(4) repealed (with effect in accordance with [s. 112(2)(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/112/2/3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 112(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/112/2), [Sch. 41 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/5)
[^key-321ce3c781e9a3576b68bea2b05bade6]: Word in s. 241(7) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 62](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/62)
[^key-4a71e5ac5d8082f4d84a89eaa0e2674f]: S. 242(2A) inserted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 37](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/37)
[^key-6047903028ae3674eb316bafa63e0212]: S. 243(2A) inserted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 38](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/38)
[^key-b87178ef6ec395c8d44d3494d97d7720]: S. 244(3) inserted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 39](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/39)
[^key-3a098e1420107172c0a5cd6362e3bcf5]: Words in s. 246 repealed (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/4), [Sch. 41 Pt. V(6)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/6)
[^key-b043c844d540dabc803041c35cbd8cf4]: Words in s. 247(5)(b) substituted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(5)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/5)
[^key-e7ad3b4c4354b638ea16a0b6c49090fd]: S. 247A inserted (with effect in accordance with s. 121(8) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 141(6)](https://www.legislation.gov.uk/ukpga/1996/8/section/141/6)
[^key-28231c04197e8a94586c8cb644346ead]: S. 251(7)(8) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 64](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/64) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-0d3055bb4916225532cbc0f2dce4d9e6]: Words in s. 253(3) inserted (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 14 para. 65](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/65) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-0e90a3bc2f3c6ab007a5bfee2a160f4f]: S. 253(4A) inserted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 40](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/40)
[^key-b852007d7d20f950c5a87b8e08b0c9d9]: Words in s. 253(3) substituted (with effect in accordance with Sch. 39 para. 8(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 8(2)(a)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/8/2/a)
[^key-67f37b8aac0e69364885b7476ff822ff]: Words in s. 253(3) substituted (with effect in accordance with Sch. 39 para. 8(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/8/2/b)
[^key-1e311fd43a8bffecbc1c8a620d689325]: S. 253(3A) inserted (with effect in accordance with Sch. 39 para. 8(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 8(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/8/3)
[^key-57b6996f44fdb39d622baaf783c5f17f]: Words in s. 253(4) substituted (with effect in accordance with Sch. 39 para. 8(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 39 para. 8(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/39/paragraph/8/4)
[^key-8a34d451565998448a95265288a1452d]: Word in s. 276(2)(c) substituted (with effect in accordance with Sch. 38 para. 10(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 10(2)(d)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/10/2/d)
[^key-a910ae81df7c6f3bc7f29c559ae9999b]: Word in s. 276(6) substituted (with effect in accordance with Sch. 38 para. 10(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 10(2)(d)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/10/2/d)
[^key-27e768c2e8037c3f0d27934610b7d622]: S. 279(5) substituted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 41](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/41)
[^key-8824bdafb7f54ea909c9bb23ee519095]: S. 279(1)(b)(c) substituted for s. 279(1)(b) (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 64](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/64)
[^key-96f22bd6efdb7fa5f5923b590350ab24]: Words in s. 280 substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 65](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/65)
[^key-d72e5286e2356534ae642de09e81c5cc]: Word in s. 281(3)(c) substituted (with effect in accordance with Sch. 38 para. 10(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 10(2)(e)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/10/2/e)
[^key-3dc0e6817744d137e56d15f8aa901435]: S. 281(5)(a) substituted (with effect in accordance with Sch. 18 para. 17(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 18 para. 15(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/15/2)
[^key-bbdbb11c80ce0bcd0699d8e89aa78b7f]: Words in s. 281(6) inserted (with effect in accordance with Sch. 18 para. 17(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 18 para. 15(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/15/3)
[^key-8210b746d546790ac4b57cc45600bd3f]: Words in s. 281(7) inserted (with effect in accordance with Sch. 18 para. 17(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 18 para. 15(4)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/15/4)
[^key-ab7abbbeec14bc74557556f802c99437]: S. 288(4) repealed (with effect in accordance with Sch. 41 Pt. VIII(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. VIII(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VIII/3)
[^key-2c7941abd9e7f72eba40a532b875eee6]: Words in Sch. 2 para. 4(11) substituted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 42(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/42/2)
[^key-7fc53d9bf5ad30dd6e8872c05bf95021]: Words in Sch. 2 para. 17(3) substituted (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 42(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/42/3)
[^key-0953e051c943f700039c702a72379126]: Words in Sch. 4 para. 9(1)(b) repealed (with effect in accordance with s. 135(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 21 para. 43(a)(ii)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/43/a/ii), [Sch. 41 Pt. V(11)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/11)
[^key-64822ee7a137518af6bb9a3cf11b58c8]: Words in Sch. 5 para. 1(3)(a) substituted (with application in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(10)(a)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/10/a)
[^key-fe72e5e39560e354146bd7b945ae9b96]: Words in Sch. 5 para. 1(3)(b) substituted (with application in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(10)(b)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/10/b)
[^key-94e1b39f68bc98740284a15738ba7b32]: Words in Sch. 5 para. 1(3) added (with application in accordance with s. 174(11) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 174(10)(c)](https://www.legislation.gov.uk/ukpga/1996/8/section/174/10/c)
[^key-bb608531cf9012ce903a682a4dbc6ae7]: Sch. 5 para. 8(10) repealed (with effect in accordance with Sch. 41 Pt. 5(30) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(30)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/30)
[^key-51a83773a672f75b2c16839a4e0b0831]: Words in Sch. 8 para. 3(2) substituted (with effect in accordance with s. 142(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 142(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/142/2)
[^key-7975383cdb2a5206c35c1c21808dfc81]: Words in Sch. 8 para. 3(3) substituted (with effect in accordance with s. 142(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 142(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/142/3)
[^key-a155efee9160c829423f220f55cc5f08]: Sch. 8 para. 3(4)(5) substituted for Sch. 8 para. 3(4)-(6) (with effect in accordance with s. 142(5) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 142(4)](https://www.legislation.gov.uk/ukpga/1996/8/section/142/4)
[^key-a4b672eac45f082f9ec786de1a9c662c]: Words in Sch. 8 para. 10(2) substituted (with effect in accordance with s. 134(2) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 20 para. 67](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/67)
[^key-8ff0c9eb554f6deb9f28dee5217f7c51]: Sch. 9 para. 1A inserted (29.4.1996) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 40 para. 8](https://www.legislation.gov.uk/ukpga/1996/8/schedule/40/paragraph/8)
[^key-53900688d4804d74a2924fa0389fe8ed]: Sch. 10 para. 14(6) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-10c45ae2339c8a2b4abc359020ab8b85]: Sch. 10 para. 14(29) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-cab1bd2981ca9323ee96983a37c14ec4]: Sch. 10 para. 14(57) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-274040fac8fc9577f91dd783053f0be3]: Sch. 10 para. 19(6) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-d2af9df92f6d53e27aca04a035d7326a]: Sch. 10 para. 22(4) repealed (with effect in accordance with s. 105(1) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15))
[^key-39f20c9a2d8c938665a87d805de2cea9]: Word in Sch. 11 para. 7(1)(a) substituted (with effect in accordance with Sch. 38 para. 12(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [Sch. 38 para. 12(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/12/2)
[^key-eabfa5db8829270e684146e970001f87]: S. 237A inserted (with effect in accordance with s. 112(3) of the amending Act) by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 112(1)](https://www.legislation.gov.uk/ukpga/1996/8/section/112/1)
[^key-a3e0eaf523ad5197cad247df2998be00]: S. 171(1) excluded (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 2(2)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/2/2) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-3f5cc9c9882028d18e817dc31c07638a]: Sch. 2 modified (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 5](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/5) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-8bdc39bdac9b96e454783349019bf3d6]: S. 179 modified (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/6) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-f803d2ac1a5677655c2902d0bdfc6765]: Ss. 127-131 excluded (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 7(1)(a)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/7/1/a) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-d42cb87d52ac191a8f14b80e75388082]: S. 116 excluded (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/7/1/b) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-9b3ddcfbaa783a692b5c45b4423e4413]: S. 30 modified (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1)
[^key-0f15f7d65a50e5815451bf49ea6d5443]: S. 30(5) excluded (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 9(3)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/3)
[^key-b2f18aac5e3bbb2b3880b119d1654e5d]: S. 23(4)(5) modified (24.7.1996) by [Broadcasting Act 1996 (c. 55)](https://www.legislation.gov.uk/ukpga/1996/55), [s. 149(1)](https://www.legislation.gov.uk/ukpga/1996/55/section/149/1), [Sch. 7 para. 10(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/10/1)[(3)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/10/3) (with [Sch. 7 para. 9(1)](https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/9/1))
[^key-82560af1f75e63558ace0c1d2a55ce27]: S. 219 substituted (1.10.1996) by [The Housing Act 1996 (Consequential Provisions) Order 1996 (S.I. 1996/2325)](https://www.legislation.gov.uk/uksi/1996/2325), [art. 1(2)](https://www.legislation.gov.uk/uksi/1996/2325/article/1/2), [Sch. 2 para. 20(2)](https://www.legislation.gov.uk/uksi/1996/2325/schedule/2/paragraph/20/2)
[^key-b03a22fcf06d05c38162e04651505dbf]: S. 3(2) sum amended (for the year 1997-98) by [The Capital Gains Tax (Annual Exempt Amount) Order 1996 (S.I. 1996/2957)](https://www.legislation.gov.uk/uksi/1996/2957), [art. 2](https://www.legislation.gov.uk/uksi/1996/2957/article/2)
[^key-f08767d1b3623c295ae3b70e40232eb8]: Act modified (19.3.1997) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 12 para. 12(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/1)[(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/2)[(3)(7)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/3), [13](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/13), [14](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/14) (with [Sch. 12 para. 17](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/17))
[^key-ba102739912fdac2e405d7b442fd9c9f]: S. 37 excluded (19.3.1997) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 12 para. 12(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/1)[(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/2)[(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/3)[(4)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/12/4), [13](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/13), [14](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/14) (with [Sch. 12 para. 17](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/17))
[^key-eb4c470f1bb5e4a1d00f594650d043af]: Words in s. 116(2) inserted (with effect in accordance with s. 88(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 88(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/88/4)
[^key-08d4c9060b7dc650d58ca69f9c11bedc]: Words in s. 132(3)(a) inserted (with effect in accordance with s. 88(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 88(2)(a)](https://www.legislation.gov.uk/ukpga/1997/16/section/88/2/a)
[^key-20c6be0c7939196e751b6c08e58a21d9]: S. 132(3)(ia)(ib) inserted (with effect in accordance with s. 88(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 88(2)(b)](https://www.legislation.gov.uk/ukpga/1997/16/section/88/2/b)
[^key-91cf669111b35467695316553cb9cb39]: S. 132(4)(5) inserted (with effect in accordance with s. 88(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 88(3)](https://www.legislation.gov.uk/ukpga/1997/16/section/88/3)
[^key-5098e93cdd617b800fb8d37b1fbcb222]: Words in s. 251(6) inserted (with effect in accordance with s. 88(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 88(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/88/5)
[^key-664c9c0b31e845fe8c84f129699189c4]: S. 271(9) repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 10 para. 5(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/5/2), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10); [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), art. 2
[^key-4d4c884cf99b808b26432c537cc69a0f]: Ss. 263B, 263C inserted (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 10 para. 5(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/5/1); [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), art. 2
[^key-9735a95c7c30443768e2053b808fb857]: Words in s. 283(2) substituted (with effect in accordance with s. 92(6) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [s. 92(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/92/5)
[^key-906bea789a877c8b838b60d121bbfcca]: Sch. 10 para. 14(8) repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10)
[^key-66107416e029071699b9827a7a22b8d0]: Sch. 10 para. 14(39) repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10)
[^key-f4668620d82d309eec6f40b4bcd707c1]: Sch. 10 para. 14(61) repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by [Finance Act 1997 (c. 16)](https://www.legislation.gov.uk/ukpga/1997/16), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10)
[^key-8b56dd37c73f85c4b30678732d7a145a]: S. 272 applied by Building Societies Act 1986 (c. 53), s. 102C(3) (as inserted (with effect in accordance with s. 2(2) of the amending Act) by [Building Societies (Distributions) Act 1997 (c. 41)](https://www.legislation.gov.uk/ukpga/1997/41), [s. 1(1)](https://www.legislation.gov.uk/ukpga/1995/4/section/1/1))
[^key-e26f2e078cbc76579aa9daa028f3e382]: S. 99(2)(c) added (28.4.1997) by [The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154)](https://www.legislation.gov.uk/uksi/1997/1154), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/1/1), [20](https://www.legislation.gov.uk/uksi/1997/1154/regulation/20)
[^key-cec938f4faf0a0e09eb61ada58d887fe]: S. 272(5AA)(5AB) inserted (28.4.1997) by [The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154)](https://www.legislation.gov.uk/uksi/1997/1154), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/1/1), [22(b)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/22/b)
[^key-b816c7c9b643f251909a2628fcc34d4a]: Words in s. 288(8) inserted (28.4.1997) by [The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154)](https://www.legislation.gov.uk/uksi/1997/1154), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/1/1), [23(a)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/23/a)
[^key-b4bd0967d01a62c88cd2d5a563af19e0]: Words in s. 288(8) inserted (28.4.1997) by [The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154)](https://www.legislation.gov.uk/uksi/1997/1154), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/1/1), [23(b)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/23/b)
[^key-5ebd611491b3218e254d4fa58429490e]: S. 3(2) sum amended (for the year 1998-99) by [The Capital Gains Tax (Annual Exempt Amount) Order 1998 (S.I. 1998/757)](https://www.legislation.gov.uk/uksi/1998/757), [art. 2](https://www.legislation.gov.uk/uksi/1998/757/article/2)
[^key-ec3882b313169f1baace0cb8054a0e6c]: Words in s. 271(7) inserted (2.7.1998) by [National Lottery Act 1998 (c. 22)](https://www.legislation.gov.uk/ukpga/1998/22), [ss. 24(2)](https://www.legislation.gov.uk/ukpga/1998/22/section/24/2), [27(4)(b)](https://www.legislation.gov.uk/ukpga/1998/22/section/27/4/b)
[^key-b83eda6c2dcd32ee70868720a1184263]: S. 151 extended (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(7)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/7/b)
[^key-10f027456dfd7b9a777468a7c812ba00]: S. 104(1) restricted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(8)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/8/c)
[^key-cf37623b551ba3d892b0b7507d4f3a92]: S. 86(1)(e) modified (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 132(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/132/5)
[^key-e60eabb2815b7d7e9cd6e52a44508caa]: S. 86(1)(e) modified (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 23 para. 4(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/4/1)
[^key-5c30ea87fa8f02636763506e5ebacb30]: Sch. 5 para. 8 applied (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 23 para. 6(6)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/6/6)
[^key-688b840e4490cddabe9465b9ce2e6577]: S. 3(5)(5A)(5B)(5C) substituted for s. 3(5) (with effect in accordance with s. 121(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 21 para. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/21/paragraph/3)
[^key-f6fe080dff0b0df6826f650bd30d3097]: S. 5 repealed (with effect in accordance with s. 120(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(29)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/29)
[^key-058c64c81d09d5651487bea1150bd8f2]: Words in s. 9(3) substituted (with effect in accordance with s. 127(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 127(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/127/2)
[^key-d192c8e0e25385a7fd7900ee77c7c9d8]: S. 10A inserted (with effect in accordance with s. 127(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 127(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/127/1)
[^key-4294e0f8b20a4f9d83e9c05abc62490a]: S. 13(11A) inserted (with effect in accordance with s. 122(6)(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 122(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/122/4)
[^key-86438b51ee3bc7b9bf578e8a5e0cc591]: Word in s. 39(1)(2) substituted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 46(3)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/46/3/a), [Sch. 7 para. 7](https://www.legislation.gov.uk/ukpga/1998/36/schedule/7/paragraph/7)
[^key-306c93810e859f38eace602fdb011024]: Word in s. 41(4)(5) substituted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 46(3)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/46/3/a), [Sch. 7 para. 7](https://www.legislation.gov.uk/ukpga/1998/36/schedule/7/paragraph/7)
[^key-696ede83f30354a43a44f707df22df48]: S. 62(2A)(2B) inserted (with effect in accordance with s. 121(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 21 para. 5](https://www.legislation.gov.uk/ukpga/1998/36/schedule/21/paragraph/5)
[^key-6301ede26ff52f4784ebc0ea559ce41d]: Words in s. 76(1) inserted (with effect in accordance with s. 128(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 128(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/128/1/a)
[^key-310e9f702c48c5084463062ab2c288dc]: S. 76(1A)(1B) inserted (with effect in accordance with s. 128(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 128(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/128/1/b)[(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/128/2)
[^key-f1b8513cd8c0fd3d29dc0b5e2a634c83]: S. 76(3) inserted (with effect in accordance with s. 128(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 128(1)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/128/1/c)[(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/128/3)
[^M_C_633fd138-95d0-4e3b-8045-dadbce6f507f]: S. 86 modified (with effect in accordance with Sch. 23 paras. 1(1), 2(1)(5)(6), 3(1)(4)(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 23 paras. 1(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/1/2/3), [2(2)-(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/2/2), [3(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/3/2/3)
[^key-0e9392a41b53e90e5e0c3449ebf4f226]: Word in s. 88(1)(a) inserted (with effect in accordance with s. 130(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 130(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/130/2/a)
[^key-45afe211c1ddff5ffee875265d049cee]: S. 88(1)(c) and preceding word repealed (with effect in accordance with s. 130(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 130(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/130/2/b), [Sch. 27 Pt. III(30)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/30)
[^key-cbba2c4a77b1cfb48dd9193d7c50a534]: S. 214C and cross-heading inserted (with effect in accordance with s. 121(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 21 para. 7](https://www.legislation.gov.uk/ukpga/1998/36/schedule/21/paragraph/7)
[^key-a141d3556167f8398d2182dbf049855b]: S. 96(9A)(9B) inserted (with effect in accordance with s. 127(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 127(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/127/3)
[^key-6016b4a0117664af4376644783b9a5ac]: Words in s. 97(1)-(5) substituted (with effect in accordance with s. 129(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 129(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/129/2)
[^key-c0de53c5e1f6d6a7132affdb7f5c3e51]: Words in s. 97(7)(8) substituted (with effect in accordance with s. 129(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 129(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/129/2)
[^key-0112e99caa2e0da794a57a451ab3cc71]: S. 86A inserted (with effect in accordance with s. 129(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 129(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/129/1)
[^key-0a6c99907e785529597f2324a1dd5f0f]: S. 101(1B) inserted (with application in accordance with s. 134(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 134(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/134/3)
[^key-71b7283be4cf9400c10deb7a84736406]: S. 101B inserted (with application in accordance with s. 134(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 134(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/134/2)
[^key-8e167f5c1f0026dc980511c036b872d1]: S. 101A inserted (with application in accordance with s. 133(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 133(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/133/1)
[^key-4b2e157debafe842187ad51d7dea2a1e]: Words in s. 104(3) substituted (with effect in accordance with s. 123(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/3)
[^key-d8caf87165bd547e5f5ffdff1a9948d2]: S. 104(4) substituted (with effect in accordance with s. 123(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/4)
[^key-229c2e7eaa703203d820938d2b9e3b0c]: Words in s. 104(6) substituted (with effect in accordance with s. 123(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(5)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/5/b)
[^key-c34ec802dc7847817ef916696fa36709]: Words in s. 105(1) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/2)
[^key-a4c02851654be37becd39c7fa6d60f50]: S. 105(2) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/2)
[^key-58e7f2aa102c1f8acdacfb167c4704e0]: S. 107(1)(1A)(2) substituted for s. 107(1)(2) (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/3)
[^key-5e7759f21313b48fb0588d083e73fbca]: Words in s. 107 substituted (with effect in accordance with s. 123(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(5)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/5/b)
[^key-3b7029b9493ac37a108caa1f87ec1ca0]: S. 108(A1) inserted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/4)
[^key-7ff0f2a811892243310774815422f4a1]: Word in s. 108(2) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(5)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/5/a)
[^key-72f8a5aaa628f5680be6a0fb7a20670a]: Word in s. 108(7) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(5)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/5/a)
[^key-acd5760c0959e86e8b0a61b552d5de28]: Words in s. 108(2) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(5)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/5/b)
[^key-66bbdc818031926b72fb4650d4196344]: Words in s. 110 substituted (with effect in accordance with s. 123(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 123(5)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/123/5/b)
[^key-842aebaf8bcecd12d832025b67b7eab2]: Words in s. 110(1) substituted (with effect in accordance with s. 125(4)(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 125(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/125/1)
[^key-2df9dccf59d97666a0ebaff2b721ef4b]: S. 120(5A)(5B) inserted (with effect in accordance with s. 54(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 54(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/54/2)
[^key-313c29928f08d78159c5bf32dc4d5c03]: S. 120(8) inserted (with effect in accordance with s. 54(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 54(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/54/4)
[^key-06422d9c451df6387354f953ec940b13]: S. 149B inserted (with effect in accordance with s. 54(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 54(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/54/5)
[^key-4d9d8b56cb199177e618aae78e4ace63]: Words in s. 139(4) inserted (with application in accordance with s. 134(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 134(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/134/1)
[^key-e47bc243e9ec61cf00db99eb42ab4ee5]: Words in s. 150(4)(a) substituted (with effect in accordance with Sch. 13 para. 42(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/1/a)
[^key-5b2d1c3309fe57c86e520cf93e5ed8f2]: Word in s. 150(4)(a) inserted (with effect in accordance with Sch. 13 para. 42(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/1/b)
[^key-77c00be9e3670f3829b42b8c4ce57bcd]: Words in s. 150(5) substituted (with effect in accordance with Sch. 13 para. 42(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/2)
[^key-61b42e611550029998785b90f979a678]: Words in s. 150(7) substituted (with effect in accordance with Sch. 13 para. 42(8)(b) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/3)
[^key-814522af4625aa82409ea11217aa1da7]: Word in s. 150(8) repealed (with effect in accordance with Sch. 13 para. 42(8)(c) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/4), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-8e51fe7bdd7cf5c7793a226df382a050]: Word in s. 150(8A)(a) repealed (with effect in accordance with Sch. 13 para. 42(8)(d) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(5)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/5), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-9417ac70f949e29122a79726d3330b71]: S. 150(8D) inserted (with effect in accordance with Sch. 13 para. 42(8)(e) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(6)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/6)
[^key-f8c5a71976f2b0272ef6807c10990cb6]: S. 150(12) inserted (with effect in accordance with Sch. 13 para. 42(8)(f) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 42(7)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/42/7)
[^key-8600e284c38b9555b5be99c9840658d6]: Word in s. 150A(1) repealed (with effect in accordance with Sch. 13 para. 24(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/1), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-0e581e3263a23384ee30d7d04fb4b70b]: Word in s. 150A(2) repealed (with effect in accordance with Sch. 13 para. 24(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/1), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-db4a38f2be9fd387d41eff463e97d986]: Words in s. 150A(4)(a) substituted (with effect in accordance with Sch. 13 para. 24(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/2)
[^key-0b5f8b05268df285c6d712193ba920f0]: Words in s. 150A(5) substituted (with effect in accordance with Sch. 13 para. 24(8)(a) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/3)
[^key-a56c0d7f9494c814515bccc5db7a911f]: S. 150A(6)(6A) substituted for s. 150A(6) (with effect in accordance with Sch. 13 para. 24(8)(b) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/4)
[^key-9e266218ec5cb96cda219444b30bf4c2]: Word in s. 150A(8A)(a) repealed (with effect in accordance with Sch. 13 para. 24(8)(c) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(5)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/5), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-27be677a57130635b0f0bbdc9fb48e70]: S. 150A(8D) inserted (with effect in accordance with Sch. 13 para. 24(8)(d) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(6)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/6)
[^key-2592eb7341aa57f73a97d722877f2545]: S. 150A(10A) inserted (with effect in accordance with Sch. 13 para. 24(8)(e) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 24(7)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/24/7)
[^key-7293445297c737ce098aa2f9741fada8]: Word in s. 150B(1) repealed (with effect in accordance with Sch. 13 para. 25(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 25(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/25/1), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-de26f86c17c672ef6058edd6be3ed10a]: Word in s. 151B(1) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(6)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/6)
[^key-b27b8044094698b96edc6e608d175332]: Word in s. 151B(7) substituted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(6)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/6)
[^key-45edb600db4fd7b9ace5d885a76619b4]: S. 156(4) substituted (with effect in accordance with s. 41(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 41(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/41/2) (with [art. 41(4)-(7)](https://www.legislation.gov.uk/ukpga/1998/36/article/41/4))
[^key-7cba00da19ac37df385cec145f2ff4e3]: Words in s. 157 substituted (with effect in relation to the year 2003-04 and subsequent years of assessment in accordance with s. 140(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 140(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/140/3)
[^key-e968fa1bc7dc3218e42edd3666c9629b]: S. 163 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 140(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/140/2/a), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-a52f8acb1d64b9d2b509972c455e850c]: S. 164 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 140(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/140/2/b), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-5f41f60e59bca3dc07666f432e81b129]: Sch. 6 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2) of, Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 140(2)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/140/2/c), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31) (with s. 140(1))
[^key-4b81c00871ee9253121c627a14e2c7bf]: S. 165(8)(a)(aa) substituted for s. 165(8)(a) (with effect in relation to the year 2003-04 and subsequent years of assessment in accordance with s. 140(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 140(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/140/4)
[^key-bd366962c5cd0fa26cdd28560135ad8f]: Words in s. 165(6) repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-61cb07b69343e7159c140997c15cd484]: S. 165(3)(a)(b) repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-9eba79feed9fb7c6b9120b6b23500179]: S. 170(9)(cc) inserted (with application in accordance with s. 136(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 136(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/136/1)
[^key-5b8b87ef68668585d7136b0bdc8b6269]: S. 171(2)(cd) inserted (with application in accordance with s. 136(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 136(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/136/2)
[^key-13985841fccb45b789fa36423756eb71]: S. 171(5) inserted (with application in accordance with s. 136(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 136(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/136/3)
[^key-78930e50c2cd97b52f2d3943016da536]: S. 171(2)(cc) inserted (with application in accordance with s. 135(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 135(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/135/1)
[^key-0ecc444880639bc85cac45e21f7829b4]: S. 179(2C) inserted (with application in accordance with s. 133(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 133(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/133/2)
[^key-feb5e283ee94037c0fbaf60d3b4f97c9]: S. 179(2D) inserted (with application in accordance with s. 135(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 135(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/135/3)
[^key-fbf60d95c5d42af6573244b1a1f9532d]: Words in s. 179(2B)(b) substituted (with effect in accordance with s. 139(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 139(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/139/1/a)
[^key-87a473aba36ba7b06c2259d61c3541fc]: Words in s. 179(2B)(c) substituted (with effect in accordance with s. 139(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 139(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/139/1/b)
[^key-756eef0255bbf3e223057f2cdc15069c]: Words in s. 179(2B)(c) substituted (with effect in accordance with s. 139(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 139(1)(c)](https://www.legislation.gov.uk/ukpga/1998/36/section/139/1/c)
[^key-d0a2e9812f6ade3e45855813efb9b9b3]: Words in s. 213(3) inserted (with effect in accordance with s. 137(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 137(3)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/137/3/a)
[^key-59def5d760dd43b2b678122928c794d6]: S. 213(3)(ca) substituted for word at end of s. 213(3)(c) (with effect in accordance with s. 137(6) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 137(3)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/137/3/b)
[^key-e7a1a6c6f4fd5365ae857b0089504dcf]: S. 177B and cross-heading inserted (with effect in accordance with s. 137(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 137(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/137/1)
[^key-bba9cafde7ac8fa5de0308caf2faa2b6]: S. 241(3)(a) substituted (with effect in accordance with s. 38 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 5 para. 62](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/62) (with [Sch. 5 para. 73](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73))
[^key-9c21217cb19842d5a99db20569c1f7f2]: Ss. 254, 255 repealed (with effect in accordance with s. 141(2)(b) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 141(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/141/1/b), [Sch. 27 Pt. III(32)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/32)
[^key-e6441bbeb1536f5ddd0daa282d343a1f]: Pt. 5 Ch. 1A repealed (with effect in accordance with s. 141(2)(a), Sch. 27 Pt. 3(32) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 141(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/141/1/a), [Sch. 27 Pt. 3(32)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/32)
[^key-4acf33256950833b00384720a0bec6b0]: S. 258(8A) inserted (with effect in accordance with Sch. 25 para. 9(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 25 para. 9(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/9/1)
[^key-d2cc96ed0d5390232815d0df4cce95b1]: S. 258(1) repealed (with effect in accordance with Sch. 27 Pt. IV of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV)
[^key-dcc966618809f8af4fb8a0a3e2e30373]: S. 260(2)(b)(ii) repealed (with effect in accordance with Sch. 27 Pt. IV of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV)
[^key-2bb76583cf5566f9c83db58f54e561e9]: Words in s. 260(5) repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-4b8eb04c765b463f7235e4d25e8f248d]: Sch. 5 para. 2(3)(da)(db) inserted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 131(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/131/1/a)
[^key-ae13bbf7a3a0e43ac0aa6191609e948c]: Word in Sch. 5 para. 2(3)(e) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 131(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/131/1/b)
[^key-d5f8c24556715384465684d3e8c48aa6]: Sch. 5 para. 2(7) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 131(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/131/2)
[^key-d7287cba71aeae2472ebd3f2609ee3fe]: Words in Sch. 5 para. 2(1) inserted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 2(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/2/1)
[^key-0fcbfba3ee8b54cb7c939653a54a6b18]: Sch. 5 para. 2A and cross-heading inserted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 2(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/2/2)
[^key-42dddb83fabe3ee8c823f1391a8ac98b]: Word in Sch. 5 para. 4(1)(a) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 3(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/3/1)
[^key-bacecf42290bb70f157c26a8ede5fcf6]: Words in Sch. 5 para. 4(4)(b) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 3(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/3/2/a)
[^key-c4e8d1051b3f557513bd1b06547db329]: Words in Sch. 5 para. 4(4) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 3(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/3/2/b)
[^key-afa96dcaa701fdc4514792ad91f7ce99]: Word in Sch. 5 para. 5(1)(a) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 3(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/3/1)
[^key-026de06b43c1c81bc6412c1edcf9cbda]: Sch. 5 para. 9(7)(da)(db) inserted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 4(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4/1/a) (with [Sch. 22 para. 4(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4/3))
[^key-accc2c4146206248ad72fb457036e08e]: Word in Sch. 5 para. 9(7)(e) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 4(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4/1/b) (with [Sch. 22 para. 4(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4/3))
[^key-047c2fb6b26414f64afc7804d3f04f67]: Sch. 5 para. 9(11) substituted (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 4(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4/2)
[^key-39681f8486f79affd67a1219bfe22743]: Sch. 5 para. 9(1A)(1B) inserted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 132(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/132/1)
[^key-28d2d4374ec027f1702d61de10c205c6]: Sch. 5 para. 9(6A) inserted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 132(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/132/3)
[^key-d27531600ce5d03339e03198c0274758]: Sch. 5 para. 9(10A)-(10D) inserted (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 132(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/132/4)
[^key-a76759799bcee41425e6868dbde8a06d]: Sch. 5 para. 9(10A)(a) applied (with modifications) (31.7.1998) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 23 para. 6(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/23/paragraph/6/3)
[^key-5c705c8538092649543ca0a8db51c771]: Sch. 5 para. 9(2) repealed (for the purpose of determining whether any settlement is a qualifying settlement in the year 1999-00 or any subsequent year of assessment) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), s. 132(2), [Sch. 27 Pt. III(30)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/30)
[^key-7ee9e8eaaee5e3487fc8b9febda66d2b]: Sch. 5 para. 9(8) repealed (with effect in accordance with s. 131(4) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(30)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/30)
[^key-f8565e066e64b3a4096a354b1fd950d4]: Words in Sch. 5A para. 2(1)(a) substituted (with effect in accordance with s. 131(4) of, Sch. 22 para. 5(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 22 para. 5(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/5/1)
[^key-47acf7650e77aaeac1a6bf36b8830c1f]: Words in Sch. 5B para. 1(1)(b) inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 27(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/27/1)
[^key-7208e46bbffb1760470495709d2a61f9]: Sch. 5B para. 1(2)(3) substituted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 27(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/27/2)
[^key-a488163a5cb10a891fcac471ac52ea97]: Sch. 5B para. 1A and cross-heading inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 28](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/28)
[^key-68935aa69693842eb72420fea4763c00]: Sch. 5B paras. 7-9 and cross-headings inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 34](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/34)
[^key-38daf46965a8e0deaa7003d2ae4fc0f1]: Sch. 5B paras. 10-15 and cross-headings inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 35](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/35)
[^key-7a8154554ea3e69a5962ed520c3df0a2]: Sch. 5B paras. 16-19 and cross-headings inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 36](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/36)
[^key-794008056aefc2c0e29aa4bc60a32a14]: Sch. 5B para. 2(3)(a) substituted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 29](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/29)
[^key-2421f2a28cb7bcceece81d566a59e390]: Sch. 5B para. 3(1)(e) and preceding word substituted for Sch. 5B para. 3(1)(e)(f) (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 30(1)(b)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/30/1/b)
[^key-078505e4af771fb733feba6cffb6f530]: Sch. 5B para. 3(2) repealed (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 30(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/30/2), [Sch. 27 Pt. III(14)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/14)
[^key-373b4fd5ee2577e1ad79b998df404ae3]: Sch. 5B para. 3(6) inserted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 30(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/30/3)
[^key-b67e06031bda8b6f2b29f11e55c98789]: Sch. 5B para. 4(2)-(4C) substituted for Sch. 5B para. 4(2)-(4) (with effect in accordance with Sch. 13 para. 31(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 31(1)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/31/1)
[^key-7dddd959cf60bf6257ab5f7959d7e66e]: Words in Sch. 5B para. 4(5)(b) substituted (with effect in accordance with Sch. 13 para. 31(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 31(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/31/2)
[^key-b65ba3f53ed521698a2b41a671503c1d]: Sch. 5B para. 5(1)(c) and preceding word substituted for Sch. 5B para. 5(1)(c)(d) (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 32](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/32)
[^key-913ee216537fff03b0122dd35323085c]: Sch. 5B para. 6 and cross-heading substituted (with effect in accordance with s. 74(3) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 13 para. 33](https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/33)
[^key-d8676cbbf4b1c3f8af860d0a9b37c880]: Sch. 7 para. 8 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with Sch. 27 Pt. III(31) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31)
[^key-f00ba3283a394a110dde409b774225dc]: Words in Sch. 7A para. 9(6) substituted (with effect in accordance with s. 138(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 138(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/138/1)
[^key-295142c89d6508a587f0e728e8d85e25]: Words in Sch. 8 para. 5(1)(2) substituted (with effect in accordance with s. 38 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 5 para. 63(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/63/2/a) (with [Sch. 5 para. 73](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73))
[^key-e2afc6cf8b8eb1395cf6086a720226a6]: Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 38 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 5 para. 63(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/63/2/b) (with [Sch. 5 para. 73](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73))
[^key-f84a1ec33aa7d6640f9edc0449465515]: Words in Sch. 8 para. 6(2) substituted (with effect in accordance with s. 38 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 5 para. 63(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/63/3) (with [Sch. 5 para. 73](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73))
[^key-34ad70684568f86599cd4f4da72e6e26]: Sch. 8 para. 7A substituted (with effect in accordance with s. 38 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 5 para. 63(5)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/63/5) (with [Sch. 5 para. 73](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73))
[^key-435f05c9dc71029c6ed9bc2fc0e0b302]: Sch. 10 para. 14(15) repealed (with effect in accordance with Sch. 3 of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2)
[^key-41f65cdfbd6d55d70cd59074453f59b5]: S. 101C inserted (with application in accordance with s. 135(5) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 135(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/135/2)
[^key-f9c045092261d6d9e08ae94dea017baa]: S. 106A inserted (with effect in accordance with s. 124(7) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 124(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/124/1) (with s. 124(8))
[^key-10991ce786151d17bd0d5ba97d3b168a]: S. 142 substituted for ss. 141, 142 (with application in accordance with s. 126(2) of the amending Act) by [Finance Act 1998 (c. 36)](https://www.legislation.gov.uk/ukpga/1998/36), [s. 126(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/126/1)
[^key-c9715726df2f0cfa77ee85ceffbcc5cf]: Ss. 104-114 modified by [The Personal Equity Plan Regulations 1989 (S.I. 1989/469)](https://www.legislation.gov.uk/uksi/1989/469), [reg. 27(2)](https://www.legislation.gov.uk/uksi/1989/469/regulation/27/2) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by [S.I. 1998/1869](https://www.legislation.gov.uk/uksi/1998/1869), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1998/1869/regulation/1/1), [12](https://www.legislation.gov.uk/uksi/1998/1869/regulation/12))
[^key-916ba176b2d8c336a679b39f7b413d64]: S. 106A modified by [The Personal Equity Plan Regulations 1989 (S.I. 1989/469)](https://www.legislation.gov.uk/uksi/1989/469), [reg. 27(3)](https://www.legislation.gov.uk/uksi/1989/469/regulation/27/3) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by [S.I. 1998/1869](https://www.legislation.gov.uk/uksi/1998/1869), [regs. 1(1)](https://www.legislation.gov.uk/uksi/1998/1869/regulation/1/1), [12](https://www.legislation.gov.uk/uksi/1998/1869/regulation/12))
[^key-ffcc932369aa9c7db71aa422068348ed]: Ss. 127-131 restricted by [The Personal Equity Plan Regulations 1989 (S.I. 1989/469)](https://www.legislation.gov.uk/uksi/1989/469), reg. 27(3) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by [S.I. 1998/1869](https://www.legislation.gov.uk/uksi/1998/1869), regs. 1(1), 12)
[^key-933373ac8702f568a41ba91e17963fbe]: Words in s. 218(3) substituted (1.11.1998) by [Government of Wales Act 1998 (c. 38)](https://www.legislation.gov.uk/ukpga/1998/38), [ss. 140](https://www.legislation.gov.uk/ukpga/1998/38/section/140), [158(1)](https://www.legislation.gov.uk/ukpga/1998/38/section/158/1), [Sch. 16 para. 78](https://www.legislation.gov.uk/ukpga/1998/38/schedule/16/paragraph/78); [S.I. 1998/2244](https://www.legislation.gov.uk/uksi/1998/2244), art. 5
[^key-7997393349525960704efa2987b06117]: Words in s. 218 heading substituted (1.11.1998) by [Government of Wales Act 1998 (c. 38)](https://www.legislation.gov.uk/ukpga/1998/38), [ss. 140](https://www.legislation.gov.uk/ukpga/1998/38/section/140), [158(1)](https://www.legislation.gov.uk/ukpga/1998/38/section/158/1), [Sch. 16 para. 80](https://www.legislation.gov.uk/ukpga/1998/38/schedule/16/paragraph/80); [S.I. 1998/2244](https://www.legislation.gov.uk/uksi/1998/2244), art. 5
[^key-7a4e502c85426e730ba92096d5704f2d]: Words in s. 219(2) substituted (1.11.1998) by virtue of [Government of Wales Act 1998 (c. 38)](https://www.legislation.gov.uk/ukpga/1998/38), [ss. 140](https://www.legislation.gov.uk/ukpga/1998/38/section/140), [158(1)](https://www.legislation.gov.uk/ukpga/1998/38/section/158/1), [Sch. 16 para. 79](https://www.legislation.gov.uk/ukpga/1998/38/schedule/16/paragraph/79); [S.I. 1998/2244](https://www.legislation.gov.uk/uksi/1998/2244), art. 5
[^key-62975fb9c0a4757f3a4b20d9de8fa0b4]: Words in s. 218 cross-heading substituted (1.11.1998) by [Government of Wales Act 1998 (c. 38)](https://www.legislation.gov.uk/ukpga/1998/38), [ss. 140](https://www.legislation.gov.uk/ukpga/1998/38/section/140), [158(1)](https://www.legislation.gov.uk/ukpga/1998/38/section/158/1), [Sch. 16 para. 80](https://www.legislation.gov.uk/ukpga/1998/38/schedule/16/paragraph/80); [S.I. 1998/2244](https://www.legislation.gov.uk/uksi/1998/2244), art. 5
[^key-96e8f6534b9cdc5c76f4338577066d25]: S. 263A(1) modified (1.1.1999) by [The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177)](https://www.legislation.gov.uk/uksi/1998/3177), [regs. 1](https://www.legislation.gov.uk/uksi/1998/3177/regulation/1), [14-18](https://www.legislation.gov.uk/uksi/1998/3177/regulation/14)
[^key-b619c958d940b7b5a605c838d13b54b2]: S. 263B modified (1.1.1999) by [The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177)](https://www.legislation.gov.uk/uksi/1998/3177), [regs. 1](https://www.legislation.gov.uk/uksi/1998/3177/regulation/1), [22(2)](https://www.legislation.gov.uk/uksi/1998/3177/regulation/22/2)
[^M_C_f69b2a20-491c-411e-af59-0820b8e4abc3]: Pt. IV Ch. II modified (1.1.1999) by [The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177)](https://www.legislation.gov.uk/uksi/1998/3177), regs. 1, 39
[^M_C_12116e01-a7ca-4236-e993-a4eaae3b0ca7]: Act modified (1.1.1999) by [The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177)](https://www.legislation.gov.uk/uksi/1998/3177), [regs. 1](https://www.legislation.gov.uk/uksi/1998/3177/regulation/1), [36-39](https://www.legislation.gov.uk/uksi/1998/3177/regulation/36)
[^key-f621f92efbd623e23536e33d3a075918]: Words in s. 196(5) substituted (15.2.1999) by [Petroleum Act 1998 (c. 17)](https://www.legislation.gov.uk/ukpga/1998/17), [s. 52(4)](https://www.legislation.gov.uk/ukpga/1998/17/section/52/4), [Sch. 4 para. 32(3)](https://www.legislation.gov.uk/ukpga/1998/17/schedule/4/paragraph/32/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/17/schedule/3)); [S.I. 1999/161](https://www.legislation.gov.uk/uksi/1999/161), art. 2(1)
[^key-c7e2f434756485f265efc8bb39552b33]: Words in Sch. 3 para. 7(2)(c) substituted (15.2.1999) by [Petroleum Act 1998 (c. 17)](https://www.legislation.gov.uk/ukpga/1998/17), [s. 52(4)](https://www.legislation.gov.uk/ukpga/1998/17/section/52/4), [Sch. 4 para. 32(4)](https://www.legislation.gov.uk/ukpga/1998/17/schedule/4/paragraph/32/4) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/17/schedule/3)); [S.I. 1999/161](https://www.legislation.gov.uk/uksi/1999/161), art. 2(1)
[^key-06f5c90b9a243710276586289090046c]: S. 3(2) sum amended (for the year 1999-2000) by [The Capital Gains Tax (Annual Exempt Amount) Order 1999 (S.I. 1999/591)](https://www.legislation.gov.uk/uksi/1999/591), [art. 2](https://www.legislation.gov.uk/uksi/1999/591/article/2)
[^key-267c3c03005c11d549e2de592099e7e6]: S. 213 modified (with effect in accordance with reg. 1 of the amending S.I.) by [The Insurance Companies (Capital Redemption Business) (Modification of the Corporation Tax Acts) Regulations 1999 (S.I. 1999/498)](https://www.legislation.gov.uk/uksi/1999/498), [regs. 1](https://www.legislation.gov.uk/uksi/1999/498/regulation/1), [11(2)](https://www.legislation.gov.uk/uksi/1999/498/regulation/11/2)
[^key-4debebd141be9e36e89de033f1cc8e32]: Words in s. 155 added (with effect in accordance with art. 1(2) of the amending S.I.) by [The Finance Act 1993, Section 86(2), (Fish Quota) Order 1999 (S.I. 1999/564)](https://www.legislation.gov.uk/uksi/1999/564), [arts. 1(1)](https://www.legislation.gov.uk/uksi/1999/564/article/1/1), [3](https://www.legislation.gov.uk/uksi/1999/564/article/3)
[^key-7b41b1063d85b2c19b112f99600cc435]: S. 106A modified (6.4.1999) by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), [regs. 1](https://www.legislation.gov.uk/uksi/1998/1870/regulation/1), [34(3)](https://www.legislation.gov.uk/uksi/1998/1870/regulation/34/3)
[^key-998e95bfbda90e55ce07a546b2811157]: Ss. 127-131 restricted (6.4.1999) by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), [regs. 1](https://www.legislation.gov.uk/uksi/1998/1870/regulation/1), [34(4)](https://www.legislation.gov.uk/uksi/1998/1870/regulation/34/4)
[^key-5346756a32676df16c7c1c51191705bc]: Act modified by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 92(7)-(11)](https://www.legislation.gov.uk/ukpga/1996/8/section/92/7) (as inserted (with effect in accordance with [s. 65(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/65/8) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 65(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/65/7))
[^key-0356d437dd6f52615e9559086dd13b18]: S. 117(2AA) modified (27.7.1999) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 65(11)](https://www.legislation.gov.uk/ukpga/1999/16/section/65/11)
[^key-b342e8b1663cbfa82693f97f1524b747]: S. 251(8) modified (27.7.1999) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 65(11)](https://www.legislation.gov.uk/ukpga/1999/16/section/65/11)
[^key-adc630130ff9d99254eb48b990336aae]: S. 116 modified (with effect in accordance with s. 66(1) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 66(2)](https://www.legislation.gov.uk/ukpga/1999/16/section/66/2)
[^key-4093193869c310903fc4ac8b0401dc40]: S. 170 applied (with effect in accordance with s. 81(12) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 81(7)](https://www.legislation.gov.uk/ukpga/1999/16/section/81/7)
[^key-e2f809b66583bbe3f676cc2fbc9cd095]: S. 179 excluded (27.7.1999) by [Commonwealth Development Corporation Act 1999 (c. 20)](https://www.legislation.gov.uk/ukpga/1999/20), [Sch. 3 paras. 1](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/1), [3(4)](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/3/4), [4(2)](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/4/2)
[^key-ad9e7244d177f2ebc02e60309f723583]: S. 185 excluded (27.7.1999) by [Commonwealth Development Corporation Act 1999 (c. 20)](https://www.legislation.gov.uk/ukpga/1999/20), [Sch. 3 paras. 1](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/1), [3(4)](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/3/4)
[^key-c42008dae329e95a470c4862d376625e]: Ss. 170-192 restricted (27.7.1999) by [Commonwealth Development Corporation Act 1999 (c. 20)](https://www.legislation.gov.uk/ukpga/1999/20), [Sch. 3 paras. 1](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/1), [4(1)](https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/4/1)
[^key-b5f5c502930cbcd8014dd4ebd0263ee6]: S. 31A inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/2)
[^key-b489d5b2157fdf0df5d267fabe1e6637]: S. 33(1A) inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/2)
[^key-78174a609da4e6ecdc7b92a708fdba3a]: Words in s. 33(2) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/3)
[^key-72409075c4046b9e8df0568caf68900e]: Words in s. 33(3) inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(4)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/4)
[^key-86b0d96fbc2a9181b99d007416ed5c9a]: S. 33(3A)-(3C) inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/5)
[^key-a39f5f7ca67c6d931f5e86b7e71a8f45]: Words in s. 33(4) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(6)(a)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/6/a)
[^key-552843859d31304bfe42260470d5a40f]: Words in s. 33(4)(c) substituted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(6)(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/6/b)
[^key-650bfe4a0626ab0aac8cf80ba2377c6d]: S. 33(8A) inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 3(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/3/7)
[^key-431d52951fc7ed50f73a5c42aedbbb9a]: S. 34(1A)-(1C) inserted (with effect in accordance with Sch. 9 para. 5 of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 9 para. 4(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/9/paragraph/4/2)
[^key-1e400b2b8bdfb22e5eeef8cb98a8c72c]: S. 71(2)-(2D) substituted for s. 71(2) (with application in accordance with s. 75(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 75(1)](https://www.legislation.gov.uk/ukpga/1999/16/section/75/1)
[^key-39999b6afc12dbd0d7698d131d630d2c]: Words in s. 155 inserted (with application in accordance with s. 84(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 84(1)](https://www.legislation.gov.uk/ukpga/1999/16/section/84/1)
[^key-f14d456bfde0decd505afd6ca146a70f]: S. 193 repealed (with effect in accordance with s. 103(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 103(1)](https://www.legislation.gov.uk/ukpga/1999/16/section/103/1), [Sch. 20 Pt. IV(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/IV/2)
[^key-c684e9ab8e75c28388859a804dd7fa4f]: Words in s. 222(8)(a) repealed (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 4 para. 17(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/4/paragraph/17/2), [Sch. 20 Pt. III(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/7)
[^key-5b713a4c6e02eefe6a425f163ae487a8]: S. 222(8A)-(8D) inserted (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 4 para. 17(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/4/paragraph/17/3)
[^key-34361f8c3051057f901835af5d7c4dd2]: Words in s. 222(9) substituted (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 4 para. 17(4)(a)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/4/paragraph/17/4/a)
[^key-b74c126f1f3a95f0a0bcd49e0d0ed516]: Words in s. 222(9) substituted (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 4 para. 17(4)(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/4/paragraph/17/4/b)
[^key-301240805bfd86bcb0901cbde2dd6285]: Words in Sch. 5B para. 2(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(a)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/a)
[^key-fb754a0e87e9a020cfec6e64a163bd25]: Words in Sch. 5B para. 2(4) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(a)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/a)
[^key-af625b8adf62e15e5f20e932122f9b24]: Words in Sch. 5B para. 2(2)(3) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/b)
[^key-b8deab97154bb9e39c9ae4a90c66eda0]: Words in Sch. 5B para. 2(2)(b) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(c)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/c)
[^key-e23e197c66b09aff7cbd2ee1a71d89f3]: Words in Sch. 5B para. 3(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(d)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/d)
[^key-677d8a6a994627a9d3e2e80b426b6bb2]: Words in Sch. 5B para. 3(5)(a)(b) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(d)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/d)
[^key-5d669765fa68ca84631f448befe09c74]: Words in Sch. 5B para. 4(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(e)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/e)
[^key-b7f4867d4298e7a7a379ba8ad7cdbbc3]: Words in Sch. 5B para. 4(5) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(e)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/e)
[^key-937ebd8d4b6f2d2cd3183264500ea8c2]: Sch. 5B para. 4(1)(b) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 2(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/2/1)
[^key-5c0b65b35647963f388566f3f8ec8557]: Sch. 5B para. 4(5)(a) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 2(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/2/2)
[^key-38c7feae5820faa3ae12872dc4700e38]: Sch. 5B para. 4(6)(7) inserted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 2(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/2/3)
[^key-822f1f6ce26dfc9a28cc8af5ee77943b]: Words in Sch. 5B para. 4(5)(b) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(f)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/f)
[^key-9dfe020f6cd27bffcc818b671979f56e]: Words in Sch. 5B para. 5(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(g)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/g)
[^key-281f960c2693476929d9089b0f94dba9]: Words in Sch. 5B para. 6(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(h)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/h)
[^key-0441bf4266c82cac6bb5bdf148906e4c]: Words in Sch. 5B para. 16(1)(2) substituted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 4(i)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4/i)
[^key-5c24d7ed743c629317ebd21adb5c1385]: Words in Sch. 5B para. 19 repealed (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 3(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/3/1), [Sch. 20 Pt. III(18)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/18)
[^key-6aad2189750abbe226abd8cfa31e9b53]: Sch. 5B para. 19(1A)-(1E) inserted (with effect in accordance with s. 73(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [Sch. 8 para. 3(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/3/2)
[^key-00d1233d9ae151b4d3fdbaa5421a57f1]: Ss. 284A, 284B inserted (with effect in accordance with s. 76(2) of the amending Act) by [Finance Act 1999 (c. 16)](https://www.legislation.gov.uk/ukpga/1999/16), [s. 76(1)](https://www.legislation.gov.uk/ukpga/1999/16/section/76/1)
[^key-b7b353e028972a5162af24d7f62a75f6]: S. 271 extended (12.1.2000) by [Greater London Authority Act 1999 (c. 29)](https://www.legislation.gov.uk/ukpga/1999/29), [s. 419(1)](https://www.legislation.gov.uk/ukpga/1999/29/section/419/1)[(2)(b)](https://www.legislation.gov.uk/ukpga/1999/29/section/419/2/b), [425(2)](https://www.legislation.gov.uk/ukpga/1999/29/section/425/2); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), art. 2
[^key-9a294e15173b9110db3e08e6697ac85d]: Ss. 170-181 restricted (12.1.2000) by [Greater London Authority Act 1999 (c. 29)](https://www.legislation.gov.uk/ukpga/1999/29), [ss. 419(3)](https://www.legislation.gov.uk/ukpga/1999/29/section/419/3), [425(2)](https://www.legislation.gov.uk/ukpga/1999/29/section/425/2); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), art. 2
[^key-a7aa36fdad2968d8e9cb739e91bc01e6]: Act modified (12.1.2000) by [Greater London Authority Act 1999 (c. 29)](https://www.legislation.gov.uk/ukpga/1999/29), [Sch. 33 paras. 2](https://www.legislation.gov.uk/ukpga/1996/8/schedule/33/paragraph/2), [8](https://www.legislation.gov.uk/ukpga/1996/8/schedule/33/paragraph/8); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), [art. 2](https://www.legislation.gov.uk/ukpga/1999/16/article/2)
[^key-437fd1ce81e679feb310fb9a6527801a]: S. 179 modified (12.1.2000) by [Greater London Authority Act 1999 (c. 29)](https://www.legislation.gov.uk/ukpga/1999/29), [s. 425(2)](https://www.legislation.gov.uk/ukpga/1999/29/section/425/2), [Sch. 33 paras. 3](https://www.legislation.gov.uk/ukpga/1999/29/schedule/33/paragraph/3), [9](https://www.legislation.gov.uk/ukpga/1999/29/schedule/33/paragraph/9); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), [art. 2](https://www.legislation.gov.uk/uksi/1999/3434/article/2)
[^key-f77ae67f56d365bbb7393cd3eb8ffdaa]: S. 3(2) sum amended (for the year 2000-01) by [The Capital Gains Tax (Annual Exempt Amount) Order 2000 (S.I. 2000/808)](https://www.legislation.gov.uk/uksi/2000/808), [art. 2](https://www.legislation.gov.uk/uksi/2000/808/article/2)
[^key-dc0aaa2dbade19fa4572aecd6c566350]: S. 229(1)(3) excluded (with effect in relation to a disposal of shares, or an interest in shares, made on or after 6.4.2001) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 54](https://www.legislation.gov.uk/ukpga/2000/17/section/54)
[^key-4f906037c4a09e9c151531bf02d9a0b4]: Ss. 127-130 excluded (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 14 para. 58](https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/58)
[^key-dfb349168c5ecdfab9fc8fc9e26c245e]: S. 30 applied (with modifications) (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 71(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/71/3)
[^key-879bb435fa23bd0c6a0c28e445af2fac]: S. 10 extended (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 79(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/79/5)
[^key-09d636324ff6ffc844cee5699f3872d3]: S. 116 applied (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 80(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/80/1)
[^key-cfafcb1962aaa9f7b9f086bf460963fc]: S. 127 applied (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 80(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/80/1)
[^key-dccfeacff0ca82936b5aa29f3057091a]: S. 116(10) excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 81(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/81/2)
[^key-b51d7d3fe7d45eb0ac1bc7d747400bfb]: Ss. 127-130 excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 81(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/81/1)
[^key-4abb60a84cbfbbcb4d15dc7fb0701093]: Ss. 135, 136 excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 82](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/82) (with [s. 84](https://www.legislation.gov.uk/ukpga/2000/17/section/84))
[^key-08368daadb478ff18210812f31fa1adf]: S. 127 modified (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 84(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/84/2) (with [s. 84(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/84/1))
[^key-c1f56610099096463cc37c7e7a127c22]: S. 116 modified (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 88](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/88)
[^key-2b70ecfdb53c2ddf25b34251b94328ea]: Pt. IV Ch. II modified (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 88](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/88)
[^key-8a27b6fc0dfd32c7d9cb901fb610a0bc]: Ss. 104-106 excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 93(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/93/6)
[^key-5ef69125da285adf521eea6f27e9d1ea]: S. 107 excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 93(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/93/6)
[^key-d840d09ce76a60c94b0cbcb47128a749]: S. 127 modified (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 93(7)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/93/7)
[^key-365d0973a5276c11a0feb3ffcf4f53d0]: Act applied (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 15 para. 96(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/96/1)[(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/96/2)
[^key-f0c6880dce83b02a9c59b868aa36d8c5]: Ss. 152, 153 excluded (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 22 para. 67](https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/67)
[^key-70bb7609c6a60bbbde1f1088902cd1f9]: S. 14(2) substituted (with effect in accordance with Sch. 29 para. 16(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 16(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/16/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-39606507047dc49a00ecf0ba520fe7f5]: Words in s. 14(3) substituted (with effect in accordance with Sch. 29 para. 16(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 16(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/16/3) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-0529da3d432e81a018f63f5df254cf6a]: Words in s. 14(4)(b) repealed (with effect in accordance with Sch. 29 para. 16(5), Sch. 40 Pt. 2(12) Note 2 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 16(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/16/4), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-ba74702eca2448b93bd5801b6e1b7363]: S. 25(3A) inserted (with effect in accordance with Sch. 29 para. 6(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 6(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/6/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-6eb656edb25408619bb42420f433cd43]: S. 25(4) repealed (with effect in accordance with Sch. 29 para. 6(5), Sch. 40 Pt. 2(12) Note 3 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 6(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/6/3), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-ac1bf00d253f7f8dc6d297954c283d6e]: Words in s. 30(2)(b) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-3aec6c887c53555f97cbfe00f5b31def]: Words in s. 31(7)(b) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-c863ceb8533ee313234d6bcf75b6462d]: Words in s. 31A(9)(b) substituted (with effect in accordance with Sch. 29 para. 17(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 17(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/17/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-3eb2a81688926ecf3a502195ac89deb2]: S. 31A(11) added (with effect in accordance with Sch. 29 para. 17(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 17(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/17/3) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-9012435f82a40b34d55b406f4a3dc178]: S. 41(8) added (with effect in accordance with Sch. 29 para. 12(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 12(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/12/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-b367c5932e7bdcd90a30aa4f4e6e9611]: Words in s. 85(2) substituted (with effect in accordance with s. 95(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 95(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/95/2)
[^key-38f95f8347db5f32035ec6f33410842b]: Words in s. 85(5) inserted (with effect in accordance with s. 95(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 95(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/95/3)
[^key-b083a61ddbabe5dad239163961488efc]: S. 85(10)(11) added (with effect in accordance with s. 95(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 95(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/95/4)
[^key-3ed2d26e9f7acfd8f1a66ce6fa24b7b9]: Words in s. 96(1)(2) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4), [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/3)
[^key-ba2018bc38cebfc7f0f57f14851bd377]: Words in s. 96(5) omitted (with application in accordance with s. 96(2) of the amending Act) by virtue of [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 96(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/96/1)
[^key-1c0d6767db2c154b387c6bccce179836]: Words in s. 97(1) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/a), [Sch. 26 para. 4(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/a)
[^key-e265f1a62745ba2564ff92516e8089e5]: Words in s. 97(3)(a) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/a), [Sch. 26 para. 4(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/a)
[^key-b737196adc69a140c034b7be35b9c56b]: Words in s. 97(4) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/a), [Sch. 26 para. 4(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/a)
[^key-c5c1a1cfdc510ceb554657079bb10ee5]: Words in s. 97(7) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/a), [Sch. 26 para. 4(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/a)
[^key-463d4507ff8604b5e9a3ba5b1eed8d7f]: Words in s. 97(5) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(b)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/b), [Sch. 26 para. 4(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/5)
[^key-a9d0b93a91d3c56901ad731e7762273d]: Words in s. 97(8) inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(b)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/b), [Sch. 26 para. 4(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/4/8)
[^key-aa617e491d213808596398f2ddf01d4b]: S. 98(3) added (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)(b)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4/b), [Sch. 26 para. 5](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/5)
[^key-9922eb951eee72c31d7eaabc99e37a7c]: S. 76A inserted (with application in accordance with s. 91(3) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 91(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/91/1)
[^key-0777a9d9f954dc1caec5597f14f8332f]: S. 76B inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/1)
[^key-1dbdd0ff47b72eb8f83ad80bbaae49a4]: Sch. 4A inserted (with application in accordance with s. 91(3) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 91(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/91/2), [Sch. 24](https://www.legislation.gov.uk/ukpga/2000/17/schedule/24)
[^key-0db68eb140b277f1c5da0b5be05cf4d5]: Sch. 4B inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/2), [Sch. 25](https://www.legislation.gov.uk/ukpga/2000/17/schedule/25)
[^key-54d05399549147160740abd0441401d1]: Sch. 4C inserted (with effect in accordance with s. 92(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 92(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/92/4), [Sch. 26 Pt. I](https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/part/I)
[^key-0aa080b5b119f78b603554bb691dba0a]: Sch. 7C inserted (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 48(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/48/2), [Sch. 9](https://www.legislation.gov.uk/ukpga/2000/17/schedule/9)
[^key-a98adc2626a437c81d0ef4557743875c]: Words in s. 116(11) substituted (with effect in accordance with Sch. 29 para. 19(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 19(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/19/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-5758721aea7dc4f32f8835ebb5728612]: S. 139(1)(b) substituted (with effect in accordance with Sch. 29 para. 5(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 5(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/5/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-b4c885c4e227dab88988dcd8df591f85]: S. 139(1A) inserted (with effect in accordance with Sch. 29 para. 5(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 5(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/5/3) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-d774c2071919a34820f457acca435c70]: Words in s. 140(6)(b) substituted (with effect in accordance with Sch. 29 para. 23(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 23(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/23/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-5a9b86c4942d2448f99e910386b9d33b]: Words in s. 165(1) substituted (with effect in accordance with s. 90(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 90(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/90/1)
[^key-dc88bc011c3dbd19bd44066552633bb1]: Words in s. 165(2)(b)(i) substituted (with effect in accordance with s. 90(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 90(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/90/3)
[^key-494c5aed6afdc82d2980a7efecc91887]: S. 170(2)(a) repealed (with effect in accordance with Sch. 29 para. 1(2), Sch. 40 Pt. II(12) Note 4 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 1(1)(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/1/1/a), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-d7bcf3030e7837b885589c74b7a71e4d]: Words in s. 170(9)(b) repealed (with effect in accordance with Sch. 29 para. 1(2), Sch. 40 Pt. II(12) Note 4 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/1/1/b), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-ac7a6296595a344691f97e098b291ce0]: S. 171(1)(1A) substituted for s. 171(1) (with effect in accordance with Sch. 29 para. 2(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 2(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^M_F_7c164997-1bb5-4630-b013-2a564d7bd8a6]: Words in s. 171(2)(a) substituted (with effect in accordance with Sch. 29 para. 2(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), Sch. 29 para. 2(3)(a) (with Sch. 29 para. 46(5))
[^M_F_b0425073-810f-4c54-c8b0-a41f219afb0a]: Words in s. 171(2) substituted (with effect in accordance with [Sch. 29 para. 2(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 2(3)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/3/b) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^M_F_55adb570-8d97-412d-c2cd-5d972766337f]: Words in s. 171(3) substituted (with effect in accordance with [Sch. 29 para. 2(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 2(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/4) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^M_F_c4372e9f-1b89-4081-d106-22ec83a0ca02]: S. 171(6) added (with effect in accordance with [Sch. 29 para. 2(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 2(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/2/5) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-8e9440f611be5b37dd5f45582bbf2636]: S. 172 repealed (with effect in accordance with Sch. 29 para. 3(2), Sch. 40 Pt. 2(12) Note 5 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 3(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/3), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-97394912723dc31b561bd08ad4f468c3]: Words in s. 174(4) substituted (with effect in accordance with Sch. 29 para. 13(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 13(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/13/2) (with [Sch. 29 paras. 13(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/13/5), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-595c62fa3b89192c365eee9f4b463c01]: S. 174(5) repealed (with effect in accordance with Sch. 29 para. 13(4), Sch. 40 Pt. II(12) Note 6 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 13(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/13/3), Sch. 40 Pt. II(12) (with [Sch. 29 paras. 13(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/13/5), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^M_F_9e25f256-54ff-4544-ed2c-c358092b0bbd]: S. 174(1)-(3) repealed (with effect in accordance with Sch. 40 Pt. II(12) Note 6 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-97bc5e9a9de9983c4be7cd6aa52f75c2]: Words in s. 175(1) inserted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 10(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/2) (with [Sch. 29 paras. 10(8)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/8), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-af0bab03b4d5cc2b61e97db4e23fa6fd]: S. 175(1A) inserted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 10(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/3) (with [Sch. 29 paras. 10(8)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/8), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-24af986d15aa54e276e49ba96e5d7e33]: S. 175(2A)(ba) inserted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 10(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/4) (with [Sch. 29 paras. 10(8)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/8), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-aaa69873045a081b0fc7b15af89d3e48]: S. 175(2AA) inserted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 10(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/5) (with [Sch. 29 paras. 10(8)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/8), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-62d54c5ad4dc4243fa6aec63771723ce]: S. 175(3) substituted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 10(6)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/6) (with [Sch. 29 paras. 10(8)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/10/8), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^M_F_0fcf726e-25fb-4ef2-a86f-c88dc0e0643b]: S. 173 substituted (with effect in accordance with Sch. 29 para. 11(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 11(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/11/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-36a1a766bc5a779e5c503020e8bcbda4]: S. 176(7)(c) and preceding word repealed (with effect in accordance with Sch. 29 para. 24(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 24(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/24/1), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-3a8eaf5bbf90e388af1c455a69c571c1]: Words in s. 177(2) substituted (with effect in accordance with Sch. 29 para. 25(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 25(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/25/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-706ddd723a8e450228340057d87da481]: S. 178 repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 26](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/26), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-5b18e66015f0f8071e496e23ccb09432]: S. 179(1)(1A) substituted for s. 179(1) (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/2) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-d3145e5166f21f764e313f812ccec411]: Words in s. 179(2A)(a) inserted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/3/a/i) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-064fdf07da05e8c9ede08471d9aed7fe]: Words in s. 179(2A)(a) inserted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/3/a/ii) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-a6f7c391b9f4ef7ea9e62a104dd4a606]: Words in s. 179(2A)(b) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(3)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/3/b) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-3f86607b823459eaa9211dfe402b9dc9]: Words in s. 179(2A)(c) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(3)(c)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/3/c) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-9a8b2a56e8b6588e7b3134e8e18f2293]: Words in s. 179(2A) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(3)(d)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/3/d) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-8b253f9f359d941766dd20c4cf2ecbb1]: Words in s. 179(2B)-(3) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/4) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-ca3687450a7392c6c751029280986343]: Words in s. 179(4) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/4) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-c0c8689a2758a49856104b842d813106]: Words in s. 179(10)(c) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/4) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-349307d5aa5df27fa6eec52e4e3c36bc]: Words in s. 179(13) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/4) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-7f683c2558cb51f9ad3251eb1f444feb]: S. 179(11)(12) repealed (with effect in accordance with Sch. 29 para. 4(7), Sch. 40 Pt. II(12) Note 8 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 4(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/4/5), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-92e698b5676c0615a154731d1c973ebd]: S. 180 repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 27](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/27), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-534ec8026c4b7e7b956ffd2d95b43cc2]: Words in s. 181(1) substituted (with effect in accordance with Sch. 29 para. 28(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 28(1)(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/28/1/a) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-4363051cdc53597d5ffdcdfb35bce255]: S. 181(5) repealed (with effect in accordance with Sch. 29 para. 28(2), Sch. 40 Pt. II(12) Note 9 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 28(1)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/28/1/b), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-6a1cf12afd7b05a3cc2f592a775e1995]: Words in s. 192(3) substituted (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 29](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/29) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-d221057aa86217906eb5753d3c2e2e9a]: Words in s. 192(4) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-020f498c97f5213003d25ba2e7d51f3b]: Words in s. 195(2)(3) substituted (with effect in accordance with s. 68(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 19 para. 12(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/19/paragraph/12/2)
[^key-ff8b212e8b54c12a267e60e49ebcefcd]: Words in s. 195(3) inserted (with effect in accordance with s. 68(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 19 para. 12(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/19/paragraph/12/3)
[^key-487c6d7c8fb0d181e9df3783d237edea]: S. 195(8) inserted (with effect in accordance with s. 68(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 19 para. 12(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/19/paragraph/12/4)
[^key-89504cd6537e96ef9e091f3bcfac0a0c]: Words in s. 197(2)(b) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-2c893a6a6ed3ea2a69179cd3fd9c2437]: S. 211(3) repealed (with effect in accordance with Sch. 29 paras. 5(4), 30(5), Sch. 40 Pt. II(12) Note 10 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 30(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/30/4), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-db9350ab2ecbb3ee2083749d616a8eaa]: Words in s. 216(2)(b) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-f6c112bc93394d9857cbd7a3166ac1d6]: Words in s. 216(3)(4) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-0bed60d27c728e6baaa10af23307719a]: S. 217C(2) substituted (with effect in accordance with Sch. 29 para. 32(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 32(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/32/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-24e29ea4b9d1d3c6437db50341f38cb2]: Words in s. 260(1) substituted (with effect in accordance with s. 90(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 90(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/90/2)
[^key-901015d1ff5d4e20317ff98e250baca8]: S. 276(8)-(10) substituted for s. 276(8) (with effect in accordance with Sch. 29 para. 35(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 35(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/35/1) (with [Sch. 29 para. 46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-beb725a5b16355887a1c6c1daa73058c]: Words in Sch. 4 para. 4(2) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-529d8ad913c573bf2492f0cc520ca465]: Sch. 4 para. 4(3) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-578e9b039dd8755adf10546d7697c834]: Sch. 4 para. 9(1)(a) repealed (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^key-8c68af40a1b35ece71f64cfe302a7a1c]: Words in Sch. 5B para. 14(1)(a) substituted (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 16 para. 4(2)(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/4/2/a)
[^key-ebac49be242cc25921f4cf6f4a8e7172]: Words in Sch. 5B para. 14(1) inserted (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 16 para. 4(2)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/4/2/b)
[^key-944f5cbc542cdf7d828c1b4ac4ef26c7]: Words in Sch. 5B para. 14(3) substituted (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 16 para. 4(2)(c)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/4/2/c)
[^key-51fcb0905794dc3375b470d5242d712d]: Sch. 5B para. 14(3)(c) and preceding word inserted (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 16 para. 4(2)(d)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/4/2/d)
[^key-4198af63782345e2fe47cdd12872819c]: Words in Sch. 5B para. 19(1) repealed (with effect in accordance with Sch. 40 Pt. II(5) Note 4 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/5)
[^key-a09434311d17f9c1b66bd4934fff2018]: Words in Sch. 7 para. 2(2)(b)(i) substituted (with effect in accordance with s. 90(5) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 90(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/90/3)
[^key-ac4d5db930d682dc09b931bc388c12c6]: Words in Sch. 7A para. 1(3) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/2/a) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-491d91c16b3df81a93aff4f1829eccee]: Words in Sch. 7A para. 1(3) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/2/b) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-22b00b57cadb6e450fef9effd33345d0]: Sch. 7A para. 1(3A) inserted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/3) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-89be53dd21f601108402c93a3c4fbaad]: Words in Sch. 7A para. 1(4)(a) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/4) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-586702538eb7d9cc00e271d3c04ca5e9]: Words in Sch. 7A para. 1(5) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(5)(a)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/5/a) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-479955409e1e3696105942f0e0af1587]: Words in Sch. 7A para. 1(5)(a) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(5)(b)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/5/b) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-4c7d7e32ecf4e1d87a2a7326860123e8]: Words in Sch. 7A para. 1(5)(b) substituted (with effect in accordance with Sch. 29 para. 7(6) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 7(5)(c)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/5/c) (with [Sch. 29 paras. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/7/7), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-0e27e39f7e392c350cb53772d96eb5de]: Sch. 10 para. 14(42) repealed (with effect in accordance with Sch. 40 Pt. II(10) Note 1 of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 40 Pt. II(10)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/10)
[^key-c0768b7a580dc85c9d5fc714979c0a97]: Sch. 5B para. 14A and cross-heading inserted (with effect in accordance with s. 63(4) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 16 para. 4(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/4/3)
[^key-746cdc6181e6bc0e6918a24255fe5311]: S. 79A inserted (with application in accordance with s. 93(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 93(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/93/1)
[^key-98995ad42215f1c37e37bb3cfda7409c]: S. 79B inserted (with application in accordance with s. 94(2) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 94(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/94/1)
[^key-b7bf38722d51a41c7da4f50adadd9fab]: S. 190 substituted for ss. 190, 191 (with effect in accordance with Sch. 29 para. 9(3) of the amending Act) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [Sch. 29 para. 9(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/9/1) (with [Sch. 29 paras. 9(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/9/4), [46(5)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/46/5))
[^key-9af20e74f55f104ee62c0dbbd45b8751]: S. 236A and cross-heading inserted (28.7.2000) by [Finance Act 2000 (c. 17)](https://www.legislation.gov.uk/ukpga/2000/17), [s. 48(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/48/1)
[^key-92ee80fbc97ba979b4b5506e167ccd6f]: S. 30 excluded (6.11.2000) by [Postal Services Act 2000 (c. 26)](https://www.legislation.gov.uk/ukpga/2000/26), [s. 130(1)](https://www.legislation.gov.uk/ukpga/2000/26/section/130/1), [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/2000/26/schedule/4/paragraph/6); [S.I. 2000/2957](https://www.legislation.gov.uk/uksi/2000/2957), art. 2(1), Sch. 1
[^key-505eb8b04d4bc232c072ab7eec3d3a01]: Act applied (with modifications) (6.11.2000) by [Postal Services Act 2000 (c. 26)](https://www.legislation.gov.uk/ukpga/2000/26), [Sch. 4 para. 7](https://www.legislation.gov.uk/ukpga/2000/26/schedule/4/paragraph/7); [S.I. 2000/2957](https://www.legislation.gov.uk/uksi/2000/2957), art. 2(1), Sch. 1
[^key-51297f08efabb57208a92949101ae9bc]: S. 30 excluded (1.2.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 7 para. 5](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/5); [S.I. 2001/57](https://www.legislation.gov.uk/uksi/2001/57), art. 3(1)
[^key-4020530bbbacaccd0bdfe8b7aff2559e]: S. 154 modified (1.2.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 7 para. 6(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/6/2); [S.I. 2001/57](https://www.legislation.gov.uk/uksi/2001/57), art. 3(1)
[^key-d25228af38a53143a2c4de59f9837e98]: S. 41(8) modified (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 26 para. 10(1)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/10/1) (with [Sch. 26 para. 10(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/10/2)); S.I. 2000/3376, art. 2
[^key-eb4565ff9851983fbf666b6e88d4572f]: S. 17 excluded (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 26 para. 24(1)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/24/1) (with [Sch. 26 para. 24(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/24/2)); S.I. 2000/3376, art. 2
[^key-bf3895bf5eeb9822fe0342e96b67ee4f]: S. 17 excluded (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 26 para. 31(1)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/31/1) (with [Sch. 26 para. 31(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/31/2)); S.I. 2000/3376, art. 2
[^key-d355d2e4b52dd04cef36f6433e1decf0]: S. 30 excluded (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 26 para. 36](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/36); S.I. 2000/3376, art. 2
[^M_C_f5aa1bb8-132b-4c8c-b1de-2bb4f800b129]: Act modified (1.2.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [Sch. 7 paras. 2(1)(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/2/1/2), [3](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/3), [4](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/4), [20(2)(4)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/20/2/4); [S.I. 2001/57](https://www.legislation.gov.uk/uksi/2001/57), [art. 3(1)](https://www.legislation.gov.uk/uksi/2001/57/article/3/1)
[^M_C_a4e06366-39aa-4eaa-f6df-d9cb66435c04]: Act modified (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [Sch. 26 paras. 9](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/9), [12(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/12/2), [26(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/26/2), [33(2)](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/33/2); S.I. 2000/3376, art. 2
[^M_C_be5d6d1c-e180-4c1e-ff4b-83d3914c0c91]: S. 171(1) excluded (1.2.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), s. 275(1), Sch. 7 paras. 2(4), 20(5); [S.I. 2001/57](https://www.legislation.gov.uk/uksi/2001/57), [art. 3(1)](https://www.legislation.gov.uk/uksi/2001/57/article/3/1)
[^M_C_1e048622-02c9-48bb-965f-74c9420c3e80]: S. 179 modified (1.2.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), s. 275(1), Sch. 7 paras. 8-10; [S.I. 2001/57](https://www.legislation.gov.uk/uksi/2001/57), [art. 3(1)](https://www.legislation.gov.uk/uksi/2001/57/article/3/1)
[^M_C_4162b110-f147-42b4-89fe-94a838bb186e]: S. 179 modified (15.1.2001) by [Transport Act 2000 (c. 38)](https://www.legislation.gov.uk/ukpga/2000/38), [s. 275(1)](https://www.legislation.gov.uk/ukpga/2000/38/section/275/1), [Sch. 26 paras. 11](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/11), [20](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/20), [25](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/25), [32](https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/32); S.I. 2000/3376, art. 2
[^key-77152080e0640237b0f4afd5e6697f11]: S. 3(2) sum amended (for the year 2001-02) by [The Capital Gains Tax (Annual Exempt Amount) Order 2001 (S.I. 2001/636)](https://www.legislation.gov.uk/uksi/2001/636), [art. 2](https://www.legislation.gov.uk/uksi/2001/636/article/2)
[^key-9ce19b3b1d19aed3cae4b6a18d19d277]: S. 37(2)(a)-(c) substituted for s. 37(2)(a)(b) (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 77](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/77)
[^key-a801471d426d122eec4c104e3cf6c09c]: S. 41(3)(a)(b) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 78(1)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/78/1)
[^key-58009fe6ec3807e11d143e0171158ea8]: S. 41(4)(a) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 78(2)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/78/2)
[^key-5aebf84bef7ad2ed22faab00f81d0935]: Words in s. 41(7) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 78(3)(a)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/78/3/a)
[^key-6439d1ad50dd8a09c462efe63139677c]: Words in s. 41(7) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 78(3)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/78/3/b)
[^key-1cadb5592aa9641948a8c26b346f38fa]: Words in s. 41(7) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 78(3)(c)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/78/3/c)
[^key-9634918482d507b6e4fcafc63a1219ec]: S. 195(2)(b)(c) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(1)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/1)
[^key-a5af8206d9833e8ba29e5600f8e8949a]: Words in s. 195(3) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(2)(a)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/2/a)
[^key-97e50aac1979b6d259fdd7adf3a6897f]: Words in s. 195(3) repealed (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(2)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/2/b), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^key-9102c5876a613cbe8668fb8b16247a66]: Words in s. 195(4) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(3)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/3)
[^key-86588bc727fe1805b02e1c8c0a44d8e6]: S. 195(4)(a)(b) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(3)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/3)
[^key-96355777034d753e5ae24081eacd0735]: S. 195(5) repealed (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(4)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/4), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^key-8f2c0988ab1d710b9f73475a392b3322]: Words in s. 195(6) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(5)(a)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/5/a)
[^key-3940ef085d9249cb561cf4356c4affcc]: Words in s. 195(6)(a) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(5)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/5/b)
[^key-4f1f31bc5161193ab93b47924599105a]: S. 195(6)(b) and preceding word omitted (22.3.2001) by virtue of [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(5)(c)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/5/c)
[^key-158a3e9707cfcd660887dbdeb79e659c]: Words in s. 195(8) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 79(6)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/79/6)
[^key-5afc8c280de2c25536ee22d81949a1c6]: Words in s. 288(1) repealed (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 80](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/80), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^key-c240bf6c68dfe5145ff87e21bb82fe1a]: Words in s. 288(1) inserted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 80](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/80)
[^key-684fd4ac550167e57ef6955c3fb79ceb]: Words in Sch. 3 para. 7(8) substituted (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 2 para. 81](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/81)
[^key-47ee1d0b223e6d333bf75c0c73ac5ac6]: Sch. 10 para. 21 repealed (22.3.2001) by [Capital Allowances Act 2001 (c. 2)](https://www.legislation.gov.uk/ukpga/2001/2), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^key-c8f1fd8b4974cb03ccdaa0f43580e94c]: Sch. 10 para. 1 repealed (26.3.2001) by [The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 (S.I. 2001/1149)](https://www.legislation.gov.uk/uksi/2001/1149), [art. 1(2)](https://www.legislation.gov.uk/uksi/2001/1149/article/1/2), [Sch. 2](https://www.legislation.gov.uk/uksi/2001/1149/schedule/2)
[^key-841548613a812a7bad6f43cf1a97b3e6]: S. 156A inserted (6.4.2001) by [Limited Liability Partnerships Act 2000 (c. 12)](https://www.legislation.gov.uk/ukpga/2000/12), [ss. 10(4)](https://www.legislation.gov.uk/ukpga/2000/12/section/10/4), [19(1)](https://www.legislation.gov.uk/ukpga/2000/12/section/19/1); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), art. 2
[^key-156ef238444d10c14e264989d94b4c1f]: S. 59A inserted (6.4.2001) by [Limited Liability Partnerships Act 2000 (c. 12)](https://www.legislation.gov.uk/ukpga/2000/12), ss. 10(3), 19(1); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), art. 2; s. 59A substituted (retrospectively) (6.4.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 75(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/2)[(6)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/6) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-69aa6e2ada66ef4eaf777fead78c33b0]: Words in s. 170(9)(b) inserted (6.4.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 75(4)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/4)[(6)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/6) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-a11ff3822bc00907a42a5e92fa9af5ea]: S. 271(12) inserted (with effect in accordance with s. 76(1) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 76(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/76/2), [Sch. 25 para. 4](https://www.legislation.gov.uk/ukpga/2001/9/schedule/25/paragraph/4) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-9c6dc56f0ee5d020b295b90b885c5efe]: Words in s. 288(1) inserted (with effect in accordance with s. 76(1) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 76(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/76/2), [Sch. 25 para. 1(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/25/paragraph/1/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-361457e70a35479722f18e56601fc7ea]: S. 169A inserted (with effect in accordance with s. 75(5) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 75(3)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/3)[(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/75/5) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-093a73e548014117472663c4d4c6e960]: Words in s. 13(4) substituted (with application in accordance with s. 80(6) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 80(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/80/2) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-d996841b11440f9b5089446d97c628dc]: S. 13(5)(b) substituted (with application in accordance with s. 80(6) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 80(3)](https://www.legislation.gov.uk/ukpga/2001/9/section/80/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-869a976a60841ce55a980fd6553607bd]: S. 13(5A)(5B) substituted for s. 13(5A) (with application in accordance with s. 80(6) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 80(4)](https://www.legislation.gov.uk/ukpga/2001/9/section/80/4) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^M_F_2e33e0db-02eb-435c-84ae-3a59c52546ce]: S. 13(10B) inserted (with application in accordance with s. 80(6) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [s. 80(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/80/5) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-73ba2515fa467a07cefb39aa458dabad]: Words in Sch. 5B para. 3(1)(c)(d) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 29](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/29) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-feb7f1ec3beb6ac3acf6dd656418eca9]: Words in Sch. 5B para. 13(1) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/1) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-e482aecab4338ebc00d4a5b6ba6c6fa7]: Sch. 5B para. 13(1A)(1B) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-a54a60760fe3a3850587a6935ea211fa]: Sch. 5B para. 13(4) repealed (with effect in accordance with Sch. 33 Pt. 2(3) Note 6 of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/4), [Sch. 33 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-380d63f4c297301f8cb8fdabddde9399]: Words in Sch. 5B para. 13(10) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(5)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/5) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-1e2cc60efd0f6fe692b32ad40b440512]: Sch. 5B para. 13(12) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(6)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/6) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-562a908823f419b49767c95189e0458d]: Words in Sch. 5B para. 13(1) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 30(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/30/2) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-cc5eb353c9524cca1c58920d4a4d232a]: Sch. 5B paras. 13A-13C and cross-headings inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 31](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/31) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-f7062c9c0bb811d7f259fd4f40739c4c]: Words in Sch. 5B para. 14(1) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 32(1)(a)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/32/1/a) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-4d042b80b7a5b82ece661a1bd47e5e0f]: Words in Sch. 5B para. 14(1) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 32(1)(b)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/32/1/b) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-d97849d4d94af88257fa857cefdadbdd]: Words in Sch. 5B para. 14(3)(c) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 32(2)(a)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/32/2/a) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-c10fc30b9b927005813420787c71ee30]: Words in Sch. 5B para. 14(3) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 32(2)(b)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/32/2/b) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-001a9c1f418118a834dd68d4d0f7c25f]: Words in Sch. 5B para. 14(7) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 32(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/32/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-6b7cfd188662f14fc142f3efda16b175]: Sch. 5B para. 14AA and cross-heading inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 33](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/33) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-23f187ce8e3d8333222af20eb1a481cc]: Sch. 5B para. 14A(2) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 34(a)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/34/a) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-b46b8cbe68cbb79e53c4fd489dfdd901]: Sch. 5B para. 14A(7) repealed (with effect in accordance with Sch. 33 Pt. 2(3) Note 6 to the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 34(b)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/34/b), [Sch. 33 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-c7f597880fb7f732075a1f9f5e351ded]: Words in Sch. 5B para. 14A(8)(a) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 34(c)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/34/c) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-263072b55cead0a7dad1aca442974701]: Sch. 5B para. 16(2A) inserted (with effect in accordance with Sch. 15 para. 35(5) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 35(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/35/2) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-1c1c73c3ccf5781e497887e6a4621a4e]: Words in Sch. 5B para. 16(3A) substituted (with effect in accordance with Sch. 15 para. 35(5) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 35(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/35/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-7d2e5bbd652bf39422aac5a988cf7e73]: Words in Sch. 5B para. 16(5) substituted (with effect in accordance with Sch. 15 para. 35(5) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 35(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/35/4) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-579265a7c703132329923e43d409a5d3]: Words in Sch. 5B para. 16(1)(a) substituted (with effect in accordance with Sch. 15 para. 35(5) of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 35(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/35/1) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-38258cffbbedf140ee90d6843b83be6e]: Words in Sch. 5B para. 18(1) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 36(a)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/36/a) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-55e1aa6c9f527eecfaaa2e17c0d35080]: Words in Sch. 5B para. 18(2)(a) substituted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 36(b)(i)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/36/b/i) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-8c7ee1660bc6b98e952638f9a67f415e]: Sch. 5B para. 18(2)(ab) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 36(b)(ii)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/36/b/ii) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-3a9fef01c97dd076fae7b4e108fa306d]: Words in Sch. 5B para. 19(1) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 37(a)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/37/a) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-e597a628e65a4e401d8f9236406fb213]: Words in Sch. 5B para. 19(1) inserted (11.5.2001) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 15 para. 37(c)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/15/paragraph/37/c) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-7dd2850421d79e8ba50ee3f0898daf35]: Words in Sch. 5B para. 19(1) repealed (with effect in accordance with Sch. 33 Pt. 2(3) Note 6 of the amending Act) by [Finance Act 2001 (c. 9)](https://www.legislation.gov.uk/ukpga/2001/9), [Sch. 33 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/3) (with [Sch. 3](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3))
[^key-1440a3a04695f50daa2b521308712f49]: Words in s. 99(2)(a) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [62(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/62/1)
[^key-25e8a3b7f0a79fd4cb7fbcd291acd05b]: Words in s. 102(3) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [62(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/62/2)
[^key-266b7a49336d01452652571cd88e6ed4]: Words in s. 117(11) substituted (with effect in accordance with art. 63(2) of the amending S.I.) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [63(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/63/1)
[^key-5984996b8a466c2439b51db20ec29d27]: Words in s. 143(3)(a)(b) omitted (1.12.2001) by virtue of [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [64(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/64/2)
[^key-6ee94b58e87a9fa595cfe9652e6677bd]: Words in s. 143(7)(b) omitted (1.12.2001) by virtue of [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [64(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/64/2)
[^key-3ce7746d93d5371050dad63467b5b6b1]: S. 143(8) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [64(3)](https://www.legislation.gov.uk/uksi/2001/3629/article/64/3)
[^key-226738d4580a11836de29d4c54b945ed]: Words in s. 144(8)(c)(i) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [65(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/65/a)
[^key-f83c7ddb6d57bb72e185b29300b2a5c2]: Words in s. 144(8)(c)(iii) omitted (1.12.2001) by virtue of [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [65(b)](https://www.legislation.gov.uk/uksi/2001/3629/article/65/b)
[^key-7f572db4967db36e2c09c958e78b7e81]: S. 211(1)(1A) substituted (with effect in accordance with art. 66(2) of the amending S.I.) for s. 211(1) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), arts. 1(2)(a), 66(1)
[^key-5d37a645e5a07f089cd8dd0b3d186cec]: Words in s. 212(1) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [73(1)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/73/1/a)
[^key-ff905b5a77ff74b3a9b505fba173ccc3]: Word in s. 213(4) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [73(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/73/2/a)
[^key-9af6ffe4f66e096bdb300cd9c46c5abe]: Word in s. 213(7) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [73(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/73/2/a)
[^key-c46c88f02b012d1c5a9fe2e455519224]: Words in s. 288(1) substituted (1.12.2001) by [The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2/a), [70](https://www.legislation.gov.uk/uksi/2001/3629/article/70)
[^key-020df7f1bedf67fa0fe02ad0cc07c70e]: S. 3(2) sum amended (for the year 2002-03) by [The Capital Gains Tax (Annual Exempt Amount) Order 2002 (S.I. 2002/702)](https://www.legislation.gov.uk/uksi/2002/702), [art. 2](https://www.legislation.gov.uk/uksi/2002/702/article/2)
[^key-e76b49e163a85e50c828c78c2544885a]: Act modified by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 93B(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/93B/2) (as inserted (with effect in accordance with Sch. 11 paras. 7, 18 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 77(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/77/1) (with [s. 77(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/77/2)))
[^key-cd8f464cd2174ea2ee086d7d037c68e8]: Ss. 127-130 applied by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), s. 93B(3)(a) (as inserted (with effect in accordance with Sch. 11 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), s. 77(1) (with s. 77(2)))
[^key-0431b5c15b5e9dd486f41e4a2d1f6bc5]: Ss. 135, 136 excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 757 (as amended (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 4(5))](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/4/5)
[^key-75b4cfc67de37815f0d3e9af02a3c9bc]: S. 136 applied by Income and Corporation Taxes Act 1988 (c. 1), s. 842 (as amended (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 4(7))](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/4/7)
[^key-39ee625ee82c326d41b454a0baacc489]: S. 257 applied (with modifications) (with effect in accordance with s. 58(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 18 para. 9(3)(b)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/18/paragraph/9/3/b)
[^key-cc714e31f86e2d437b0c4671436304a9]: Act applied (with modifications) (with effect in accordance with s. 58(3) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 18 para. 10](https://www.legislation.gov.uk/ukpga/2002/23/schedule/18/paragraph/10)
[^key-f5af7a8641a7d09756de892291f27451]: S. 38(1)(c) applied by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 92(5D)](https://www.legislation.gov.uk/ukpga/1996/8/section/92/5D) (as inserted (with effect in accordance with [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 23 para. 5(3)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/5/3))
[^key-92f1235aec000508398d0be1deb842da]: Act applied by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 92(10A)](https://www.legislation.gov.uk/ukpga/1996/8/section/92/10A) (as inserted (with effect in accordance with [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 23 para. 5(6)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/5/6))
[^key-d2c9a0a6f7cecfd0faa728d0a5254068]: S. 170 applied (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 26 para. 28(6)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/26/paragraph/28/6)
[^key-4dc7421b3f758d3037a9eee78356f17f]: S. 161 applied (with modifications) (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 26 para. 45(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/26/paragraph/45/2)
[^key-25480a887b229cf41079cbfc7dcc3c51]: Act applied (with effect in accordance with s. 83(3) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 26 para. 48(9)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/26/paragraph/48/9)
[^key-cd31f620eb723847e7c937545064569a]: S. 136 applied (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 29 para. 84(1)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/84/1)
[^key-02db92d87ef28ef808cdedbdb1369e0b]: S. 152 modified (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 29 para. 132](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/132)
[^key-1b030ad294a9ee71c6de6ec6eb13ccff]: S. 155 restricted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 29 para. 132(5)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/132/5)
[^key-24077e04eb319da45b4f904217d9ca1b]: S. 2(6)-(8) inserted (with effect in accordance with Sch. 11 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 11 para. 2(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/11/paragraph/2/4)
[^key-e4ff1f25259e45edfc99156cce0a0113]: Words in s. 13(5B) repealed (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(16)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/16)
[^key-a1e935c6d4e192ba022fa3b81d540624]: S. 31(6)(b) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/2)
[^key-96b861ce8f77d616e067fd105cb8463b]: Words in s. 34(1)(a) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/3/a)
[^key-5d8d61593123225d1b8f92598998d894]: Words in s. 34(1A)(1B) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/3/a)
[^key-445ab8725ccd8a326cbda7c30fba5c0c]: Words in s. 34(1C)(a) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/3/a)
[^key-ee0397cbf1dd007207f34016a0501487]: Words in s. 34(1) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(3)(b)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/3/b)
[^key-804733842a2a6ff8c732e709bb0bb0be]: Words in s. 34(2) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(3)(c)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/3/c)
[^key-2cc28fe9215e71cba9895a78bc5042e3]: S. 40(4) added (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 25 para. 60(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/25/paragraph/60/2)
[^key-c0cd7da9fd8953868b7e08c6b53c9b45]: Words in s. 62(7) substituted (with application in accordance with s. 52(2) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 52(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/52/1)
[^key-8940d402f18f73181a4d2d3d4b0716ef]: S. 86(4A) repealed (with effect in accordance with Sch. 11 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/4)
[^key-e1a9eefd232fa7064aea1f767dbf5831]: Words in s. 86A(8) repealed (with effect in accordance with Sch. 11 paras. 7, 8, Sch. 40 Pt. 3(4) Note of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/4)
[^key-697efd62fd597485943c6374c5e692d4]: Words in s. 102(3)(b) inserted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/4)
[^key-7a62030f5a377b83031148073b42594d]: Words in s. 117(A1) repealed (with effect in accordance with Sch. 40 Pt. 3(10) Note 2 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10)
[^key-210d2d7c84e6d8d4063f185d7cb68554]: Ss. 117A, 117B repealed (with effect in accordance with Sch. 40 Pt. 3(10) Note 2 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10)
[^key-ee25ac82a0dfacf2f73ea489d60444fe]: S. 135 substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/1)
[^key-160cc913f3fcb8eb01b51d23d73ae0b4]: S. 136 substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/2)
[^key-5d42dfb3da7a9bae76e60562ac245a54]: Words in s. 137(1) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(5)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/5/a)
[^key-08d399bec88a5a40d4b9338f5589daaa]: Words in s. 137(6) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(5)(b)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/5/b)
[^key-ceedb53a1b8d8fab6f4f582986976c19]: Words in s. 138(1) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(6)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/6)
[^key-2c0948d82181d51c23d8fcf0b8b4b80e]: S. 139(9) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(7)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/7)
[^key-783168562bbfe72cda72fc4829e9710e]: Words in s. 139(1)(a) repealed (with effect in accordance with Sch. 9 paras. 7, 8, Sch. 40 Pt. 3(2) Note of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/2)
[^key-4fb6f2e22e9ef0b747521c2ed85ae28e]: Words in s. 139(5) repealed (with effect in accordance with Sch. 9 paras. 7, 8, Sch. 40 Pt. 3(2) Note of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/2)
[^key-a9c57a27a11aa6f0b03cb6150f46f479]: Words in s. 139 heading repealed (with effect in accordance with Sch. 9 paras. 7, 8, Sch. 40 Pt. 3(2) Note of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/2)
[^key-15937c49ed846839590ee01ef690be89]: Words in s. 135 cross-heading repealed (with effect in accordance with Sch. 9 paras. 7, 8, Sch. 40 Pt. 3(2) Note of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/2)
[^key-a82922811f6adffb9b268901d6a7e054]: Words in s. 147(1) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(8)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/8/a)
[^key-30dbf8d02c019683751d0229b5c10e38]: Words in s. 147(2) inserted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(8)(b)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/8/b)
[^key-557378177e7b2919a4cb9f1a8d72a5c8]: S. 151B(8)(c) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(9)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/9)
[^key-a9602fe993018e2520c0217f3b65d458]: Words in s. 161(3A) repealed (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 40 Pt. 3(16)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/16)
[^key-0e1ace38c1b3732d7680157aecc69d0c]: Words in s. 171(3) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/10)
[^key-38da6a7df083d184e3c5aee6370f82b0]: Word in s. 179(4) substituted (with effect in accordance with s. 44(3)(5) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 8 para. 2](https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/2)
[^key-ac4d3e5079ddf5e08f09f05a21c61bfe]: Words in s. 241(3) substituted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 8 para. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/3/2)
[^key-8625ef42e2f480646c99126f82f4eecc]: S. 241(3A) inserted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 8 para. 3(3)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/3/3)
[^key-eadfcb86e9057fd6b52235ff95ad0bd0]: Words in s. 241(4) substituted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 8 para. 3(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/3/4)
[^key-ec9ab21cdf114307cf7224336739696b]: Words in s. 251(2) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(12)(a)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/12/a)
[^key-2e314370e864a078241595831920ec9b]: Words in s. 251(3) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(12)(b)(i)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/12/b/i)
[^key-4ba663c8dd934811c86989f8b45c5d44]: Words in s. 251(3) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(12)(b)(ii)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/12/b/ii)
[^key-d47f72925d6fb2e061fefc4f0d7c1123]: Words in s. 251(6)(b) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 5(12)(c)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/5/12/c)
[^key-7965bbcdf40e392744a9e57d383015d2]: Words in s. 288(1) inserted (with effect in accordance with s. 103(6) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/3)
[^key-901449d6123a3a7dedb937de4feb12fb]: Sch. 5AA inserted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/2002/23/schedule/9/paragraph/3)
[^key-605bb536b691c29fa15b2879347c8f31]: Sch. 7AB inserted (with application in accordance with s. 43(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 43(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/43/2), [Sch. 7](https://www.legislation.gov.uk/ukpga/2002/23/schedule/7)
[^key-39c6fea00fb9c0d687377d75ea84525d]: Sch. 7AC inserted (with effect in accordance with s. 44(3)(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 8 para. 1](https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/1)
[^key-8fd0a71e4f4e94f156352db4bf9c4657]: Sch. 7AD inserted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 85(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/85/2), [Sch. 31](https://www.legislation.gov.uk/ukpga/2002/23/schedule/31)
[^key-718511d96ea10c85dd0cb96b38a11188]: S. 33A inserted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 30 para. 6](https://www.legislation.gov.uk/ukpga/2002/23/schedule/30/paragraph/6)
[^key-387b5e61a4dd333cbabbc2d90f09c7b6]: Ss. 105A, 105B inserted (with effect in accordance with s. 50(2)-(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 50(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/50/1)
[^key-304070ebd43c4ced5b541f96286c3b31]: S. 179A inserted (with application in accordance with s. 42(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 42(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/42/1)
[^key-11d5674e7f28cf0b39e0315ff08322a5]: S. 179B inserted (with application in accordance with s. 43(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 43(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/43/1)
[^key-a6fcc18d9a3ea87b0bce65e4a1f139d4]: S. 192A and cross-heading inserted (with application in accordance with s. 44(3) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 44(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/44/1)
[^key-89e5fa656ea5b9c8e7be5df203334789]: S. 162A inserted (with application in accordance with s. 49(2) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 49(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/49/1)
[^key-c4eabc009f23f14148c80483699a5e7b]: S. 211A inserted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 85(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/85/1)
[^key-3c6a66e1be0ea0eb19c0ba1163c0438b]: Sch. 7AB: power to modify conferred by Finance Act 1993 (c. 34), s. 86(2) (as amended (with application in accordance with s. 43(4) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 43(3))](https://www.legislation.gov.uk/ukpga/2002/23/section/43/3)
[^M_C_40f54108-3130-4fd8-d62c-7ea76ad8480a]: Act applied (with effect in accordance with [s. 84(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/84/1) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 29 paras. 130(3)-(5)(7)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/130/3), [131(5)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/131/5)
[^M_C_4706c006-7b55-4fb2-d11f-99f9c51f4987]: S. 153 modified (with effect in accordance with [s. 84(1)](https://www.legislation.gov.uk/ukpga/2002/23/section/84/1) of the amending Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [Sch. 29 para. 132(2)(3)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/29/paragraph/132/2/3)
[^key-6ba9e1ca320836df0b0dc69957025a14]: Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 (S.I. 2002/1970)](https://www.legislation.gov.uk/uksi/2002/1970), [reg. 4(1)](https://www.legislation.gov.uk/uksi/2002/1970/regulation/4/1) (with [regs. 6](https://www.legislation.gov.uk/uksi/2002/1970/regulation/6), [8](https://www.legislation.gov.uk/uksi/2002/1970/regulation/8))
[^key-e81709789d439da341c6e7ff690dffb6]: S. 116(10)(a) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 (S.I. 2002/1970)](https://www.legislation.gov.uk/uksi/2002/1970), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2002/1970/regulation/1/1), [9(4)(a)](https://www.legislation.gov.uk/uksi/2002/1970/regulation/9/4/a)
[^key-d1a12cd45edb7a873b965698b921af35]: Act applied (with modifications) (28.4.1997) by [The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154)](https://www.legislation.gov.uk/uksi/1997/1154), [regs. 3-8](https://www.legislation.gov.uk/uksi/1997/1154/regulation/3) (with [regs. 20-23](https://www.legislation.gov.uk/uksi/1997/1154/regulation/20)) (as amended (8.8.1997) by [S.I. 1997/1715](https://www.legislation.gov.uk/uksi/1997/1715), [regs. 1](https://www.legislation.gov.uk/uksi/1997/1715/regulation/1), [3-5](https://www.legislation.gov.uk/uksi/1997/1715/regulation/3); (1.10.2002) [S.I. 2002/1973](https://www.legislation.gov.uk/uksi/2002/1973), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2002/1973/regulation/1/2), [2](https://www.legislation.gov.uk/uksi/2002/1973/regulation/2))
[^key-cdf03635d31ed06c1adc9bae7bdcff61]: Sch. 7AC para. 17 modified by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473)](https://www.legislation.gov.uk/uksi/1997/473), [reg. 50A](https://www.legislation.gov.uk/uksi/1997/473/regulation/50A) (as inserted (30.1.2003) by [S.I. 2003/23](https://www.legislation.gov.uk/uksi/2003/23), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/23/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2003/23/regulation/9))
[^key-b962009c6ecb69de37ef17a106f992a4]: Sch. 7AD para. 10 modified by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473)](https://www.legislation.gov.uk/uksi/1997/473), reg. 50B (as inserted (30.1.2003) by [S.I. 2003/23](https://www.legislation.gov.uk/uksi/2003/23), regs. 1(1), 9)
[^key-5cf693cc4bfe4678168deb8a07996460]: S. 3(2) sum amended (for the year 2003-04) by [The Capital Gains Tax (Annual Exempt Amount) Order 2003 (S.I. 2003/842)](https://www.legislation.gov.uk/uksi/2003/842), [art. 2](https://www.legislation.gov.uk/uksi/2003/842/article/2)
[^key-50ae57ecc6ecb658d4d5750927018241]: S. 127 applied (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), [ss. 462(2)](https://www.legislation.gov.uk/ukpga/2003/1/section/462/2), [723](https://www.legislation.gov.uk/ukpga/2003/1/section/723) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-7b26f0dee25f1f5a40f60534a7e7d5d4]: Ss. 127-130 excluded (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. 2 para. 88](https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/88) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-db5dba6640993c156a369f28aba20cb7]: S. 120(1)-(1B) substituted for s. 120(1) (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. 210(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-57029a2f948110ef92c0215bbfe1f117]: Words in s. 120(3) substituted (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. 210(3)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/3/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-3e2ed47d355d7ba79eff32c3f4c3246c]: Words in s. 120(3) substituted (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. 210(3)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/3/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0160a5e417aa300901b3f8e2391bf004]: Words in s. 120(4) substituted (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. 210(4)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/4/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-40c39ce27da23b4710080d49f0ce91de]: Words in s. 120(4) substituted (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. 210(4)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/4/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0a20d377f232377f6983a1767e591ba1]: Words in s. 120(5A) substituted (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. 210(5)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/5/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-f6656e72a15b058753d9510cbaf6e607]: Words in s. 120(5A) substituted (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. 210(5)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/5/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-671749eac4ecaa5178116f146f8e03f7]: Words in s. 120(5B) substituted (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. 210(6)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/6/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6eabad5ec5475cb4d5a434c04306adfd]: Words in s. 120(5B) substituted (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. 210(6)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/6/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-2b3878fd0d36db8f985655137f3b9eac]: S. 120(6) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 210(7)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/7), [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-6a8d7e453bc4885c90f9d96a0f99b7a4]: S. 120(7) substituted (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. 210(8)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/8) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ff29ad68669c3781715e194b25505e2e]: S. 120(7A) inserted (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. 210(9)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/9) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-f5168845a225c7622bb5cfa42be88bba]: Words in s. 120(8) substituted (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. 210(10)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/210/10) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ba907acfe1c87b825debde4aa2e4ecf2]: Words in s. 149B(1) substituted (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. 211(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/211/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6009d18aa000012c5e45c3b8c1f3be4d]: Words in s. 149B(2) substituted (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. 211(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/211/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-bf8b95b2001b67db4197678a3444ebff]: Words in s. 149B(4) substituted (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. 211(4)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/211/4/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-40b5ab03f1e07bf89d97da4033b65132]: Words in s. 149B(4) substituted (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. 211(4)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/211/4/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-4be73c9f9a0908d42ff9fd9535b5c966]: S. 149C inserted (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. 212](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/212) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-8c1a0338f772720ca519879fbd7ad84d]: Words in s. 222(8D)(b) substituted (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. 213](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/213) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-18b6859b5ae9b97b8c90ea48341a9895]: Words in s. 236A substituted (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. 214](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/214) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-842b875d227bbf33cf1b2c606461b1ad]: Words in s. 236A cross-heading substituted (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. 214](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/214) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-8d49e2acc095020bcabec29d93debf6a]: Words in s. 238(2)(a) substituted (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. 215](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/215) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d070df742694a5b288f4493209b27b35]: S. 238A inserted (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. 216](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/216) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-135d87a683b4be3a0f15730d68bf0d5b]: S. 263ZA inserted (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. 217](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/217) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ad60b8e43028b82215a842c7fb709cf1]: S. 271(1)(c) substituted (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. 218](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/218) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-dae33be935f17c8e2a45e6965ac7de46]: Words in s. 288(1) substituted (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. 219(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/219/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c7602cb2301bbdd5bd62b552bb3c9b2d]: Words in s. 288(1) inserted (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. 219(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/219/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-4416e6edea6a9ae7d03c219e3a127deb]: Words in Sch. 7C para. 1(1) substituted (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. 220(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ef7bcf58594695dc8de91c7c9736ebb1]: Words in Sch. 7C para. 2(1) substituted (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. 220(3)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/3/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-510ee43206fb68f4ca7c012760b63a73]: Words in Sch. 7C para. 2(2) substituted (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. 220(3)(b)(i)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/3/b/i) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-cc3ff7650cce19a91be227afd23d8089]: Word in Sch. 7C para. 2(2) substituted (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. 220(3)(b)(ii)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/3/b/ii) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-a7c453f16449189a376f4df5ead8ac8a]: Words in Sch. 7C para. 2(2) substituted (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. 220(3)(b)(iii)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/3/b/iii) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-80939251133e89f592dfcc5b102a855d]: Words in Sch. 7C para. 2(4) substituted (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. 220(3)(c)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220/3/c) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-f6872f385089528a4af8c79e5b329e0f]: Sch. 7D inserted (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. 221](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/221) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ea38ffda46c5556d9799c98124362698]: Sch. 10 para. 14(9)-(12) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](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-980f1b9474718c9d8437dd664d00b518]: Sch. 10 para. 16(3)-(5) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](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-13ef0646681e9edb73a87af95105b276]: Sch. 7D Pt. 1 applied (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. 2 para. 87](https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/87) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-ae77864865bcf89d972cc196de1da8ec]: S. 25(2)(3)(5) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/b)
[^key-8c5a31630b1819e2ac25a612ea205102]: S. 80(4)(a)(b) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/b)
[^key-4036624bea22c9a9d3c7f493d07fcda2]: S. 80(7)(b) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/b)
[^key-901a9e752c57fc4ff13a88aed7b51a6f]: S. 199(2)(4) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/b)
[^key-0f31930fce682615b884ce6b6fa9bd09]: S. 276(7) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/b)
[^key-2dd636877e483cf6c39ab231e533ecfa]: S. 3(6) repealed (with application in accordance with Sch. 28 para.7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 3(2)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/3/2), [Sch. 43 Pt. 3(7)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/7)
[^key-fc13395dd9770fb7ab9192d024316b92]: Words in s. 3(7) substituted (with application in accordance with Sch. 28 para.7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 3(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/3/3)
[^key-dd832ebe106133faf8b5179023fea6c2]: S. 3A inserted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 1](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/1)
[^key-61ded793559399087edab9acb44f402b]: S. 10(3) repealed (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(2)(a)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/2/a), [Sch. 43 Pt. 3(6)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/6)
[^key-b2bdc1a0dea008d5cfe42940e7fe672f]: Words in s. 10(4) repealed (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/2/b), [Sch. 43 Pt. 3(6)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/6)
[^key-31d2e3cfd8cf3ed62d51b2ff2cecf009]: Word in s. 13(5)(d) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-54f6fcb81eebeebbbc6652f24714f25c]: Word in s. 25(7)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-57f8c4330f6ecdec1f6b2cd2e6030ee8]: S. 10B inserted (with effect in accordance with s. 149(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 149(4)](https://www.legislation.gov.uk/ukpga/2003/14/section/149/4)
[^key-822f44d04b63ce2db7a25bc1b3727317]: Words in s. 38(2) inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 18 para. 5](https://www.legislation.gov.uk/ukpga/2003/14/schedule/18/paragraph/5)
[^key-e3548879b99379debb2c70e1f0832cb3]: S. 85A substituted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 163(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/1) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-ece6416ba5ec7e0c0cdc15b985c8a3b3]: S. 120(9) inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 51](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/51)
[^key-bab1cbb282fec102852beda14ef03bc5]: S. 119A inserted (with effect in accordance with Sch. 22 para. 50(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 50(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/50/1)
[^key-932763e2467d5d6f333e428b6818f6eb]: Word in s. 138A(2)(a) inserted (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(2)(a)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/2/a)
[^key-35db4837acb78e3b1fe72f1f23764576]: S. 138A(2)(c) and preceding word repealed (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/2/b), [Sch. 43 Pt. 3(8)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/8)
[^key-5ecc29a92e8eaaf3691b4e4033cd171d]: S. 138A(2A) inserted (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(3)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/3)
[^key-e2583367034a12e0f60216e235167dfb]: Word in s. 138A(4)(c) inserted (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(4)(a)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/4/a)
[^key-74bc1f20717db86841f18a4beda13d3b]: S. 138A(4)(e) and preceding word repealed (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(4)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/4/b), [Sch. 43 Pt. 3(8)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/8)
[^key-8fca7632d776c7cb63bc4ce6b5999584]: Words in s. 138A(4) substituted (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(4)(c)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/4/c)
[^key-f97f33d2afbac9b5f0b0398949e300b2]: S. 138A(4A) inserted (with effect in accordance with s. 161(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 161(5)](https://www.legislation.gov.uk/ukpga/2003/14/section/161/5)
[^key-dac9200349e48e522337be72d3eae51d]: Word in s. 139(1A) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-576fe1ba900e19453c8830f1dd313253]: Words in s. 140(1) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-1d9861395679f45f186fc2559475f893]: Word in s. 140A(2) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-28e78a2374c22132025dc07bc79b0bea]: Words in s. 140C(1)(a) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-54169eacbc836476e73e59fb7a11e3cb]: S. 149B(5)(6) inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 53](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/53)
[^key-f864b9b1fe43430835bb549abb49ce77]: S. 149AA inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 52(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/52/1)
[^key-8a8b4103533314f07d734e946cd63a1c]: Word in s. 159(4)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-5e451c679431bc6aa00d18df98d68c4a]: Word in s. 171(1A) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-dcd8673f881197584f2ae03ad4640008]: Words in s. 173(3)(b) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-0bd6778d9f1ecf9c247095674e0f4e8b]: Words in s. 175(1A)(b) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-68c10bd0ee425c18a5c494dcd520449e]: Word in s. 175(2AA) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-85eeb4588516fdc3839303d3c51bc6bb]: Word in s. 179(1A) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-0c99ef42578557bdfad057bfec807e06]: Words in s. 185(4) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-c87f0243b262d832fa135a498f89fab8]: Word in s. 190(2)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-87a7140aabdb5be62bde8209232c83da]: Word in s. 190(3)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-c9a97be4e642aababf8748839fed23bb]: Word in s. 199(6)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-9b72754a97d51168d259355079b39aa4]: S. 210 substituted (with effect in accordance with s. 157(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 157(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/157/1)
[^key-c6764ad2d0457d5ba743b28798e76aa1]: S. 211(1A) repealed (10.7.2003) 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/3/12)
[^key-28056ea40ba487d517dad1eeed295104]: Words in s. 213(3) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/2/a)
[^key-58de0964f2cac07a90cdc95fcdc4fac3]: Words in s. 213(3)(b) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/2/b)
[^key-ea7c7c82c752ea97ed8725fb94c709cc]: Word in s. 213(3)(b) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/2/b)
[^key-6b61555356a3f7257e640d2de52471ec]: Words in s. 213(3)(c) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(2)(c)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/2/c)
[^key-5385a2899bd21d070e744b26fc9737a7]: Words in s. 213(3)(ca) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(2)(d)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/2/d)
[^key-3a3fcb5b6f2ee20053829536917b479b]: S. 213(3A) repealed (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/3), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/12)
[^key-e12ae8862f1f1ddc5e3c25af14971e13]: S. 213(3B) repealed (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/3), [Sch. 43 Pt. 3(12)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/12)
[^key-e4110619fb7a7a82fd0cdb34c8658ede]: S. 213(4A)(5) substituted for s. 213(5) (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(4)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/4)
[^key-989ee3fbb5839ee27bf68617042872b4]: S. 213(8A)-(8I) inserted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 16(5)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/16/5)
[^key-524a8efc7c4976487971177ede893ed7]: Words in s. 213(5A) substituted (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/1/b)
[^key-9926c8b787beb0d47ca037716cb4267a]: Word in s. 228(6)(b) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-e3acbaa7e34ae60d1dbcae11000a144b]: S. 288(1A) inserted (with effect in accordance with Sch. 22 para. 54(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 54(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/54/1)
[^key-5a4b4d91c82cf302de8b431833068272]: Words in Sch. 1 heading inserted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 2(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/2/1)
[^key-e25068e5ab02e64e673f99364f9a6adf]: Sch. 1 para. 1(5A) inserted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 2(2)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/2/2)
[^key-1153f62323816faed5bb4bd4ab1374b1]: Words in Sch. 1 para. 1(1) substituted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 4(2)(a)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4/2/a)
[^key-ec450e161239ef81d68078e84fdb1640]: Words in Sch. 1 para. 1(3) substituted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 4(4)(a)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4/4/a)
[^key-0f64f6bec7110a74b473750b52fffb4d]: Sch. 1 para. 2(6A) inserted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/2/3)
[^key-fd03cc959dc623daab9ce5207fc403fe]: Words in Sch. 1 para. 2(1) substituted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 5(2)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5/2)
[^key-131156ef4d47b3bee435c5df2466422c]: Words in Sch. 1 para. 2(2) inserted (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 5(3)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5/3/b)
[^key-61c42c681b65a50413ffbec3a3e1458b]: Sch. 1 para. 2(3) repealed (with application in accordance with Sch. 28 para. 7 of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 28 para. 5(5)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5/5), [Sch. 43 Pt. 3(7)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/7)
[^key-25ba63cc7aea133ab056990e37844068]: Words in Sch. 4C para. 10(1) substituted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 6(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/6/1) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-a2356edd917706063b4f64a695b0941d]: Sch. 4C para. 13A and cross-heading inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 6(4)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/6/4) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-c45b7a40aaf6886a970eae9d1674a260]: Sch. 4C para. 12A and cross-heading inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 4(2)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/4/2) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-63c67a223b9d662190d9ba11fe39e275]: Sch. 4C paras. 8, 8A-8C, 9 and cross-headings substituted for Sch. 4C paras. 8, 9 (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 4(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/4/1) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-e16035ac98e0c4fbbe1bcba5f6302a60]: Sch. 4C paras. 7A, 7B and cross-headings inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 3](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/3) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-7cbe9054f1eb781fadd4125a00a2a989]: Sch. 4C para. 1 and cross-heading substituted for Sch. 4C paras. 1, 2 (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 29 para. 2](https://www.legislation.gov.uk/ukpga/2003/14/schedule/29/paragraph/2) (with [s. 163(4)-(6)](https://www.legislation.gov.uk/ukpga/2003/14/section/163/4))
[^key-8f2eeaa641cb36db644c8443bfa88aa3]: Word in Sch. 7A para. 1(3A) substituted (with effect in accordance with s. 155(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 27 para. 2(3)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/2/3)
[^key-0109d6172370940de20a623008aee19f]: Words in Sch. 7AD para. 10(1) repealed (10.7.2003) 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/3/12)
[^key-c6ff3122034b179d60ce5de77535a069]: S. 144ZA inserted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 158(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/158/1) (with [s. 158(2)](https://www.legislation.gov.uk/ukpga/2003/14/section/158/2))
[^key-5a9451e6f1f141be526fc4af929e24ff]: Ss. 279A-279D inserted (with effect in accordance with s. 162(3) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 162(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/162/1)
[^key-d5674cfa191dae64e41a647dc0cf7414]: S. 210A inserted (with effect in accordance with Sch. 33 para. 14(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 14(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/14/1)
[^key-0b226ac7db1f29eac80f01aa5cf850ec]: S. 210B inserted (with effect in accordance with Sch. 33 para. 15(2)(3) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 15(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/15/1)
[^key-fb2a656b2164b57927129ac71131d0d5]: S. 211ZA inserted (with effect in accordance with Sch. 33 para. 21(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 33 para. 21(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/21/1)
[^key-ce558e635b803e5b07323c27c2ca55ac]: Sch. 10 para. 7 repealed (25.7.2003 for specified purposes, 29.12.2003 in so far as not already in force) by [Communications Act 2003 (c. 21)](https://www.legislation.gov.uk/ukpga/2003/21), [s. 411(2)](https://www.legislation.gov.uk/ukpga/2003/21/section/411/2), [Sch. 19(1)](https://www.legislation.gov.uk/ukpga/2003/21/schedule/19/1) Note 1 (with [Sch. 18](https://www.legislation.gov.uk/ukpga/2003/21/schedule/18)); [S.I. 2003/1900](https://www.legislation.gov.uk/uksi/2003/1900), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2003/1900/article/1/2), [2(1)](https://www.legislation.gov.uk/uksi/2003/1900/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/1900/schedule/1) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/1900/article/3)) (as amended by [S.I. 2003/3142](https://www.legislation.gov.uk/uksi/2003/3142), art. 1(3)); [S.I. 2003/3142](https://www.legislation.gov.uk/uksi/2003/3142), [art. 3(2)](https://www.legislation.gov.uk/uksi/2003/3142/article/3/2) (with [art. 11](https://www.legislation.gov.uk/uksi/2003/3142/article/11))
[^key-599dd914c49cfcb7983c1f95fe70f4d7]: S. 3 excluded (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 109(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/109/2/b)
[^key-92382b2694f4854d42cfa48be3f2cdd6]: S. 283(2) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 109(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/109/3)[(6)](https://www.legislation.gov.uk/ukpga/2004/12/section/109/6)
[^key-525c0f816a71b523ce4bf9a5712b100a]: Act applied (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 133(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/133/2)[(10)](https://www.legislation.gov.uk/ukpga/2004/12/section/133/10)
[^key-44f5af9566db25e7c697933d1c4088b9]: S. 8(1) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 133(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/133/3)
[^key-08b4a597b8622f211aebd01f4d6cd041]: S. 37(1) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 133(5)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/133/5/a)
[^key-ce208a2c9cec0498726b45259f53c832]: S. 39(1) modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 133(5)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/133/5/b)
[^key-295060c298c1a6eb2c56d3497b761b43]: S. 272 applied (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 278(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/278/1) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-067e7c6966779cc5c5d80a2d042411cc]: Act applied (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 23 para. 10(4)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/23/paragraph/10/4)
[^key-b6e48f12aa3c271cfa5f924330ac4384]: Act construed as one with [Finance Act 1993 (c. 34)](https://www.legislation.gov.uk/ukpga/1993/34), [Sch. 20A para. 5(3)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20A/paragraph/5/3) (as inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 25 para. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/25/paragraph/3))
[^key-d43032c1e623e9480dd6cce4a9de4eb5]: Act modified by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 763(6A)](https://www.legislation.gov.uk/ukpga/1988/1/section/763/6A) (as inserted (with effect in accordance with [s. 145(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/145/2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 26 para. 15(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/26/paragraph/15/2) (with [Sch. 26 para. 17](https://www.legislation.gov.uk/ukpga/2004/12/schedule/26/paragraph/17)))
[^key-5025d143d72aee63e94dfd5f9668f4cc]: Act modified (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 36 para. 2(5)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/paragraph/2/5) (with [s. 283(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/283/5), [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-f7c964fb962ba8987405a78c4a0af6c8]: Words in s. 99(2) inserted (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(2)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/2/a)
[^key-99c9ab6e0c68909ede7b3038ff4edb4e]: S. 99(2)(aa)(b) substituted for s. 99(2)(b) (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/2/b)
[^key-c8561e741ed2918b0c06771dd3ef206d]: S. 99A inserted (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/3)
[^key-64a996dc6ce27b2ae8ca596915e55760]: S. 151A(3) repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 19 para. 4](https://www.legislation.gov.uk/ukpga/2004/12/schedule/19/paragraph/4), [Sch. 42 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/13)
[^key-6e3d1c3cccf51e0a2daef61136c13bd8]: Sch. 5C repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 19 para. 5](https://www.legislation.gov.uk/ukpga/2004/12/schedule/19/paragraph/5), [Sch. 42 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/13)
[^key-a1967a586fd0d0a0af3b3a7bda2b3f5b]: Words in s. 165(1) substituted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 3(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/3/2)
[^key-e0d35904ea17c5ee6599d60b834ca36f]: S. 165(3)(ba) inserted (with effect in accordance with Sch. 21 para. 10(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 3(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/3/3)
[^key-efda674734412c9233d46d47cd9078f7]: Words in s. 165(10) substituted (with effect in accordance with Sch. 21 para. 10(7) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 3(5)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/3/5)
[^key-9edecc17789499e842fd48e8b330bd31]: Words in s. 210A(10)(b) substituted (with effect in accordance with Sch. 7 para. 6(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/7/paragraph/6/1)
[^key-15a1731979dff6f44bd373e06381b6a6]: Words in s. 210A(13) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 7 para. 9(3)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/7/paragraph/9/3/a)
[^key-adb2b1c19ff0a47f1655fe768c24f89f]: Ss. 169B-169G inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 4](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/4)
[^key-ce299ef6ae06f7d2fb9be6436143d012]: Words in s. 211ZA(10) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 7 para. 9(3)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/7/paragraph/9/3/b)
[^key-15ea2b0bb480d22748d67ec306af532b]: Words in s. 213(1A)(a) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 7 para. 9(3)(c)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/7/paragraph/9/3/c)
[^key-b3830c67fd8626551729ce623c3abf60]: Words in s. 222(5)(a) substituted (with effect in accordance with Sch. 22 para. 7(1) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 1(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/1/2)
[^key-0aa8a908ce319d78c2bc3bf47b3937b3]: Words in s. 223(4)(a) repealed (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 2(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/2/2), [Sch. 42 Pt. 2(15)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/15)
[^key-df90cd957fc4f2864ce72396b8623f49]: S. 223(8) inserted (with effect in accordance with Sch. 22 paras. 7(3)(4), 8 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/2/3)
[^key-19e2d3e248af9238eeebd41ab7b1892f]: Words in s. 224(1) substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 3(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/3/2)
[^key-a19a8fc28097c856e9a278ef55765feb]: Words in s. 225 substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(2)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/2/a)
[^key-fa2068ee6f6ab6287ae0cfea03c95f23]: Words in s. 225 substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(2)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/2/b)
[^key-3ef39d1c3e08c5590023ae56086ffbb5]: Words in s. 225(a) substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/3)
[^key-67e8819eff6e632f730976d6b1793d0f]: Words in s. 225(b) substituted (with effect in accordance with Sch. 22 para. 7(1)(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(4)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/4/a)
[^key-95c8d219c917804ce1fde70ad2b05cbe]: Words in s. 225(b) substituted (with effect in accordance with Sch. 22 para. 7(1)(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(4)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/4/b)
[^key-c58fb3ff6067888701d01eacd228b490]: Words in s. 225 inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 4(5)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4/5)
[^key-13b8728522c6fa42d8ed0e6962ee141f]: S. 225A inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 5](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/5)
[^key-ea1f146812f30fa1026da94cc76dcfa6]: Ss. 226A, 226B inserted (with effect in accordance with Sch. 22 paras. 7(3)(4), 8 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 22 para. 6](https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/6)
[^key-81db889b9b7af3cf0952aa4a388ce715]: Words in s. 260(1) inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 5(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/5/2)
[^key-92682d9c96aaf1169934ede2fd68e648]: S. 260(6A) repealed (with effect in accordance with Sch. 21 para. 10(8) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 5(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/5/3), [Sch. 42 Pt. 2(14)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/14)
[^key-67e50a49515e5e980224e9d8f9dfce04]: S. 260(6B) repealed (with effect in accordance with Sch. 21 para. 10(8) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 5(4)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/5/4), [Sch. 42 Pt. 2(14)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/14)
[^key-526bd52443baa90d4ff9158e5566f129]: Words in s. 260(7) inserted (with effect in accordance with Sch. 21 para. 10(9) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 5(5)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/5/5)
[^key-3148f3feebbd52037e5cd2a6edb3d8d6]: Words in s. 281(2) substituted (with effect in accordance with Sch. 21 para. 10(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 6(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/6/2)
[^key-cd225793d21bd782ed3ca54407089b9e]: S. 281(8)(9) inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 6(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/6/3)
[^key-d8d8c651c0db9eb101e5cae471504d47]: Words in s. 281(3)(c) repealed (with effect in accordance with Sch. 42 Pt. 2(14) Note 2 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(14)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/14)
[^key-39deaebf507fb3e4efac385edda8b467]: S. 282(5)(6) inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 7(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/7/2)
[^key-87d279d41c94b603bf4e4c93f7d4d0aa]: Words in s. 288(1) inserted (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(4)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/4/a)
[^key-3079e62c828dc7554a4938987ddf2f03]: Words in s. 288(8) inserted (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(4)(b)(i)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/4/b/i)
[^key-c42db841b00e2ddf8ab69053d9fb955a]: Words in s. 288(8) substituted (with effect in accordance with s. 118(5) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 118(4)(b)(ii)](https://www.legislation.gov.uk/ukpga/2004/12/section/118/4/b/ii)
[^key-1116730b8fcceed9949f839956907785]: Words in Sch. 5B para. 1(2)(a) repealed (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(1)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/1/a), [Sch. 42 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/13)
[^key-e4e087358830c93fa4b235d052998a2b]: Sch. 5B para. 1(2)(aza) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(1)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/1/b)
[^key-391aa08a8fdab96b0a99458df8feaeaf]: Words in Sch. 5B para. 1(2)(c) substituted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(1)(c)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/1/c)
[^key-75b76d82f5b3239cc136df18a2545abf]: Words in Sch. 5B para. 1(2)(e) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(1)(d)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/1/d)
[^key-6da6d5ae82b8e34fd6f3c0cb0c4a72e6]: Words in Sch. 5B para. 1(2)(f) substituted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(1)(e)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/1/e)
[^key-8c028c89d1875001130ba0feaa0ca418]: Sch. 5B para. 1(5) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 13(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/13/2)
[^key-53b5615e6aeb5e93fb49206a8887dcc3]: Words in Sch. 5B para. 1A(1) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 14(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/14/a)
[^key-b99611bbbc75a5b07275b10e3b058553]: Words in Sch. 5B para. 1A(2) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 14(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/14/b)
[^key-ec8494027392bb4a88b4780ead5184ed]: Words in Sch. 5B para. 1A(3) substituted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 14(c)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/14/c)
[^key-4e2ede21967458b2acfef7694a6ca4e4]: Words in Sch. 5B para. 1A(4) substituted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 14(d)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/14/d)
[^key-387d0e1e35fdbb7fb492e9a78a4f6134]: Words in Sch. 5B para. 1A(5)(b) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 14(e)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/14/e)
[^key-dbe58a6d5792854b16ce4d41d50f7114]: Words in Sch. 5B para. 2(4) repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 19 para. 6(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/19/paragraph/6/2), [Sch. 42 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/13)
[^key-f0b62a1dfc87aba0354437386649cc9d]: Word in Sch. 5B para. 10(1) substituted (with effect in accordance with Sch. 18 para. 15(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 15(1)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/15/1/a)
[^key-0cb67c9741fc809dabcb58d7d95ed341]: Sch. 5B para. 10(4) inserted (with effect in accordance with Sch. 18 para. 15(2)(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 15(1)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/15/1/b)
[^key-c797e600669557c8c0e078e85863d5ec]: Words in Sch. 5B para. 13(2)(b)(i) substituted (with effect in accordance with Sch. 18 para. 16(2)(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 16(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/16/1)
[^key-6482112a003ece3d6e7fc4c7d9c5c4ec]: Words in Sch. 5B para. 14(7) substituted (with effect in accordance with Sch. 18 para. 17(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 17(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/17/1)
[^key-202faf58b5bcbd3016002841d1ae557b]: Sch. 5B para. 14A(6)(a) repealed (with effect in accordance with Sch. 18 para. 18(2) to the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 18(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/18/1), [Sch. 42 Pt. 2(13)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/13)
[^key-a9770808a934f040075d98b7a329945d]: Words in Sch. 5B para. 16(6) substituted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/a)
[^key-54f071ba84dfc1fa83a5327547b6dcf9]: Words in Sch. 5B para. 16(7)(a) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(b)(i)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/b/i)
[^key-52dbfaba12200ceef7a229d32b7e144a]: Sch. 5B para. 16(7)(aa) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(b)(ii)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/b/ii)
[^key-0cd3455a46a89ba906485c929546d183]: Word in Sch. 5B para. 16(7)(c) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(b)(iii)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/b/iii)
[^key-42bb0e61a2df6859ee3c8205b26d3ff5]: Words in Sch. 5B para. 16(7) substituted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(b)(iv)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/b/iv)
[^key-e6517fa95649d233550af96d8628da1d]: Sch. 5B para. 16(7A) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 19(1)(c)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/19/1/c)
[^key-6382c054e8fc0ca4a42c34101cb872f6]: Words in Sch. 5B para. 19(1) inserted (with effect in accordance with Sch. 18 para. 20(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 20(1)(a)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/20/1/a)
[^key-30d6f60427f75604ec9eeb5174b386c2]: Words in Sch. 5B para. 19(1) inserted (with effect in accordance with Sch. 18 para. 20(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 18 para. 20(1)(b)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/18/paragraph/20/1/b)
[^key-75767dfd6bc9d007d569cccc0fd9aa6b]: Words in Sch. 7 para. 2(1) substituted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 21 para. 9(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/21/paragraph/9/2)
[^key-52c0e46a6cff41d69e98382f262511cf]: Sch. 10 para. 14(46) repealed (with effect in accordance with s. 145(2) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(18)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/18)
[^key-4c1f82b7f6014e166be1e8164c347662]: S. 263D inserted (with effect in accordance with Sch. 24 para. 3(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 24 para. 3(1)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/24/paragraph/3/1)
[^key-509d6d8ec331c00bb43c35c89a922373]: S. 170 applied (with modifications) (1.8.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 307(4)](https://www.legislation.gov.uk/ukpga/2004/12/section/307/4), [319(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/319/2) (with [s. 314](https://www.legislation.gov.uk/ukpga/2004/12/section/314))
[^key-12acdb83b647a4959ce13cb949fbd6d5]: S. 119A(5) substituted (1.9.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 85(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/85/2), [Sch. 16 para. 6(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/16/paragraph/6/2) (with [Sch. 16 para. 6(4)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/16/paragraph/6/4)); [S.I. 2004/1945](https://www.legislation.gov.uk/uksi/2004/1945), [art. 2](https://www.legislation.gov.uk/uksi/2004/1945/article/2)
[^key-a57704fc86e97d242a4fd456db296c21]: S. 119A(8) repealed (1.9.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 85(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/85/2), [Sch. 16 para. 6(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/16/paragraph/6/3), [Sch. 42 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/10) (with [Sch. 16 para. 6(4)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/16/paragraph/6/4)); [S.I. 2004/1945](https://www.legislation.gov.uk/uksi/2004/1945), [art. 2](https://www.legislation.gov.uk/uksi/2004/1945/article/2)
[^key-bc5b8d3625cf52f95bc0f14906249ecb]: S. 100(1) modified (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by [The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199)](https://www.legislation.gov.uk/uksi/2004/2199), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/1/1), [5](https://www.legislation.gov.uk/uksi/2004/2199/regulation/5)
[^key-d245461398d44cb74a29fe396184e1af]: S. 151A modified (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by [The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199)](https://www.legislation.gov.uk/uksi/2004/2199), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/1/1), [6(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/6/1), [13(4)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/13/4)
[^key-26be231b8b9a62ecbf656f497ef42ecf]: S. 151B modified (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by [The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199)](https://www.legislation.gov.uk/uksi/2004/2199), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/1/1), [6(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/6/1), [13(4)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/13/4)
[^key-5e5dddca1c84496d0f3ec914f39f2c23]: S. 171(2)(cc) excluded (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by [The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199)](https://www.legislation.gov.uk/uksi/2004/2199), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/1/1), [12(2)](https://www.legislation.gov.uk/uksi/2004/2199/regulation/12/2)
[^key-edd798ebc06ebc67373617f774b159b7]: Act modified (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2004 (S.I. 2004/2200)](https://www.legislation.gov.uk/uksi/2004/2200), [reg. 7](https://www.legislation.gov.uk/uksi/2004/2200/regulation/7)
[^key-3044050c997fd5eb9175b95129037552]: S. 37(4) repealed (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. 48(2)](https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/48/2)
[^key-a4f9dde5617633a2bd51391b7dae328a]: S. 38(1)(a)(b) restricted (5.10.2004) by [Energy Act 2004 (c. 20)](https://www.legislation.gov.uk/ukpga/2004/20), [s. 198(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/198/2), [Sch. 9 para. 4(2)](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/4/2) (with [s. 38(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/38/2)); [S.I. 2004/2575](https://www.legislation.gov.uk/uksi/2004/2575), [art. 2(1)](https://www.legislation.gov.uk/uksi/2004/2575/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2004/2575/schedule/1)
[^key-529ebbdf869391f68aa849367199feff]: S. 179 modified (5.10.2004) by [Energy Act 2004 (c. 20)](https://www.legislation.gov.uk/ukpga/2004/20), [s. 198(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/198/2), [Sch. 9 paras. 5](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/5), [19](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/19) (with [s. 38(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/38/2)); [S.I. 2004/2575](https://www.legislation.gov.uk/uksi/2004/2575), [art. 2(1)](https://www.legislation.gov.uk/uksi/2004/2575/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2004/2575/schedule/1)
[^key-0f39dc0b3c88d267660b5d10950d507f]: Ss. 170-181 modified (5.10.2004) by [Energy Act 2004 (c. 20)](https://www.legislation.gov.uk/ukpga/2004/20), [s. 198(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/198/2), [Sch. 9 para. 35(a)](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/35/a) (with [s. 38(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/38/2)); [S.I. 2004/2575](https://www.legislation.gov.uk/uksi/2004/2575), [art. 2(1)](https://www.legislation.gov.uk/uksi/2004/2575/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2004/2575/schedule/1)
[^M_C_522024b7-6d9c-4cd7-b4c6-d244d6208f0a]: Act modified (5.10.2004) by [Energy Act 2004 (c. 20)](https://www.legislation.gov.uk/ukpga/2004/20), [s. 198(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/198/2), [Sch. 9 paras. 6](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/6), [20](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/20), [28](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/28), [32](https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/32) (with [s. 38(2)](https://www.legislation.gov.uk/ukpga/2004/20/section/38/2)); [S.I. 2004/2575](https://www.legislation.gov.uk/uksi/2004/2575), [art. 2(1)](https://www.legislation.gov.uk/uksi/2004/2575/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2004/2575/schedule/1)
[^key-86a253ed285558ac590be6a0768ea6b6]: S. 271(1)(a)(i)(ia) substituted for s. 271(1)(a)(i) (15.11.2004) by [The Government Stock (Consequential and Transitional Provision) (No.3) Order 2004 (S.I. 2004/2744)](https://www.legislation.gov.uk/uksi/2004/2744), [art. 1](https://www.legislation.gov.uk/uksi/2004/2744/article/1), [Sch. para. 3(2)(a)](https://www.legislation.gov.uk/uksi/2004/2744/schedule/paragraph/3/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2004/2744/article/3))
[^key-5b3e92c93edf76b358dab0ac48ce3544]: Words in s. 271(1)(a)(ii) inserted (15.11.2004) by [The Government Stock (Consequential and Transitional Provision) (No.3) Order 2004 (S.I. 2004/2744)](https://www.legislation.gov.uk/uksi/2004/2744), [art. 1](https://www.legislation.gov.uk/uksi/2004/2744/article/1), [Sch. para. 3(2)(b)](https://www.legislation.gov.uk/uksi/2004/2744/schedule/paragraph/3/2/b) (with [art. 3](https://www.legislation.gov.uk/uksi/2004/2744/article/3))
[^key-b57d2798727e7d26cb27608aa3434c13]: Words in s. 288(1) inserted (15.11.2004) by [The Government Stock (Consequential and Transitional Provision) (No.3) Order 2004 (S.I. 2004/2744)](https://www.legislation.gov.uk/uksi/2004/2744), [art. 1](https://www.legislation.gov.uk/uksi/2004/2744/article/1), [Sch. para. 3(3)](https://www.legislation.gov.uk/uksi/2004/2744/schedule/paragraph/3/3) (with [art. 3](https://www.legislation.gov.uk/uksi/2004/2744/article/3))
[^key-9a6fea55112edf10076898907dabfd43]: S. 3(2) sum amended (for the year 2005-06) by [The Capital Gains Tax (Annual Exempt Amount) Order 2005 (S.I. 2005/721)](https://www.legislation.gov.uk/uksi/2005/721), [art. 2](https://www.legislation.gov.uk/uksi/2005/721/article/2)
[^key-fcd2b3a02bb3d3969efa1d11d26e851e]: Words in s. 155 inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Finance Act 1993, Section 86(2), (Single Payment Scheme) Order 2005 (S.I. 2005/409)](https://www.legislation.gov.uk/uksi/2005/409), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2005/409/article/1/1), [2](https://www.legislation.gov.uk/uksi/2005/409/article/2)
[^key-e5d3a9bb68669551e3c9c2e64f651241]: S. 143(5)(6) applied (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 562(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/562/1), [883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) (with [s. 563](https://www.legislation.gov.uk/ukpga/2005/5/section/563), [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-2442d9310cb62d569e7380e03ef63a95]: S. 144 applied (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 562(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/562/1), [883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) (with [s. 563](https://www.legislation.gov.uk/ukpga/2005/5/section/563), [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b1895d4f3cb9c833affccd4e4cba7f0e]: S. 144A applied (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [ss. 562(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/562/1), [883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1) (with [s. 563](https://www.legislation.gov.uk/ukpga/2005/5/section/563), [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-97b952a409474ddbe04d00a8b0d57d17]: Words in s. 212(2) inserted (6.4.2005) by [The Child Trust Funds (Insurance Companies) Regulations 2004 (S.I. 2004/2680)](https://www.legislation.gov.uk/uksi/2004/2680), [regs. 1](https://www.legislation.gov.uk/uksi/2004/2680/regulation/1), [19](https://www.legislation.gov.uk/uksi/2004/2680/regulation/19)
[^key-eabed56e6ae6444a15260b7e5616ee8b]: Words in s. 41(4)(b) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 430(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/430/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-841a4ffb78e6551cfe2feb4e60625fe2]: Words in s. 41(4)(c) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 430(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/430/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-8ff4773e340ccbaa02ce74db1d2ab1e3]: S. 59(1) renumbered (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 431(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/431/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6c2dc8d310b30605ba524d97bf871cee]: S. 59(2)(3) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 431(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/431/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-621c9572b8f9bddcf34d8189bd78b6db]: S. 59(4) inserted (retrospective to 6.4.2005) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 58(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/58/2)[(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/58/4)
[^key-e2b2c1440600f95aac686de5300dd607]: Words in s. 117(2AA) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 433(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/433/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-0bb2c6875129ef7c869f075d269803d1]: Words in s. 117(6C) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 433(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/433/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-7e3957c2a3313e0abecfe7df4109a563]: Words in s. 142(1) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 434(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/434/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-08cd2cac452caf067b175f7bb77709f8]: Words in s. 142(3) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 434(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/434/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-5ef5d4c18fb64fbb7084ffc91ac978b4]: S. 151(2) substituted for s. 151(2)(2A) (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 436](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/436) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c5d094c22fdf2288cf6285bfd3abd17f]: Ss. 148A-148C inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 435](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/435) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-a843cbbdfee6e24fb1f5bef1832d38d8]: Words in s. 151A(6) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 437](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/437) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b61df16b8720e76efac2a95369f08b50]: S. 151C inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 438](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/438) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-cffd7ee1b58e7fd0ce9721b1fee5c5f2]: Words in s. 156(4) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 439](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/439) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-bb3fd2855942ab67590c10510598bc46]: S. 241(2) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 441(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/441/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-808cfba0dd8548dcf28b8acc6f6c4037]: Words in s. 241(3)(a) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 441(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/441/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b577061619ea33e2878d9ae5d2ea74fb]: Words in s. 251(8)(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 442](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/442) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-4fb8339cce4fc47d6c729381b2117e1b]: Words in s. 271(1)(f) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-48e893e54468a6e4199824249929143e]: Word in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-2dc6ff1e2397e66e1fa058cef6a158d5]: Words in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-860b90e474130cb47c53e22e811f6c16]: Words in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-a36cd54353204b708e839f07095b8d42]: Words in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(d)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-20e99121813a5b563bf912e73430b576]: Word in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(e)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/e) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6293ddc09a4d74de16bc3cdf7f14a6b8]: Words in s. 271(4) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 445(3)(f)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/445/3/f) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-14a58f2756ba02d98d41c78a17e523ef]: S. 261A and cross-heading inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 444](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/444) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-2e9ae55f452a3d962281d9ff93dbea8c]: Words in s. 288(1) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 447(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/447/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-e3304a8f076b1a91054a426dd36debfb]: S. 288(7A) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 447(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/447/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-d4dff946ca0cc967da8eece40731e02f]: Words in Sch. 5B para. 13(7)(b)(i) inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 450(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/450/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-fbd1316cacb3bd192eaa67221b830ebd]: Words in Sch. 5B para. 13(7)(b)(ii) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 450(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/450/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-87d12f3978da978107100f9c0ae26f77]: Sch. 8 para. 5(5) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 451(2)(d)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/451/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6963c670bc9019a6aed0595e303ffb71]: Sch. 8 para. 6(1) substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 451(3)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/451/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-1424d5e564762397d3ceca5f4f6747c5]: Sch. 8 para. 7 substituted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 451(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/451/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b02e3d3e70a9c414becfda27d2d183e4]: Words in Sch. 8 para. 7A inserted (with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 451(5)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/451/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-7347a3f329bd1189ec92a756dcec0954]: Sch. 10 para. 14(5) repealed (with effect in accordance with s. 883(1) of the amending Act) 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-70107dfe3bd227c4989fbde5e9e6a25a]: Sch. 10 para. 14(16) repealed (with effect in accordance with s. 883(1) of the amending Act) 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-2b45dc621db6c351e8db944627b26d3b]: Sch. 10 para. 14(52) repealed (with effect in accordance with s. 883(1) of the amending Act) 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-20f7094616467ebf6ffc8400c25485b1]: Pt. IV: power to modify conferred (7.4.2005) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 21(8)-(10)](https://www.legislation.gov.uk/ukpga/2005/7/section/21/8)
[^key-181aacd63ecf4fa6fda597dadf333160]: Act construed as one with [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), ss. 30-33, Sch. 1 by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), s. 41(3) (with s. 45)
[^key-2c3dfb9e68935862fa68a6de5e51ab3c]: Act modified (with effect in accordance with s. 56 of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 53](https://www.legislation.gov.uk/ukpga/2005/7/section/53)
[^key-91db185a81903b56812cf3ba2f5293a5]: Words in s. 119A(3) inserted (with effect in accordance with s. 22(4) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 22(2)(a)](https://www.legislation.gov.uk/ukpga/2005/7/section/22/2/a)
[^key-d887e85ed58d005d4f471f0c6a8f51c0]: S. 119A(3)(ca) substituted for word following s. 119A(3)(c) (with effect in accordance with s. 22(4) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 22(2)(b)](https://www.legislation.gov.uk/ukpga/2005/7/section/22/2/b)
[^key-2a99bd18f6cdbc9effe5c5054d2eaab2]: S. 119A(3)(e) and preceding word inserted (with effect in accordance with s. 22(4) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 22(2)(c)](https://www.legislation.gov.uk/ukpga/2005/7/section/22/2/c)
[^key-53dcf9d9b2ad1d741947e4c7dcf9c17c]: Words in s. 119A(3) repealed (with effect in accordance with s. 22(4) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 22(2)(d)](https://www.legislation.gov.uk/ukpga/2005/7/section/22/2/d), [Sch. 11 Pt. 2(2)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/11/part/2/2)
[^key-381ad428114573e31146330b8aa4deb2]: S. 149AB inserted (with effect in accordance with s. 22(5) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 22(3)](https://www.legislation.gov.uk/ukpga/2005/7/section/22/3)
[^M_C_726d18f0-c816-4358-f413-d4d3d9c17b94]: Act modified (E.W.S.) (8.6.2005) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 paras. 5](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/5), [16](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/16); [S.I. 2005/1444](https://www.legislation.gov.uk/uksi/2005/1444), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/1444/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/1444/schedule/1)
[^key-ffd1062f4016146b0f1420489fc18466]: S. 116 modified by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), s. 91G(3)-(8) (as inserted (with effect in accordance with Sch. 7 para. 10(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), Sch. 7 para. 10(6))
[^key-f4accc215605765f315155f6b4e99928]: Act modified by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), [s. 91G(1)(2)](https://www.legislation.gov.uk/ukpga/1996/8/section/91G/1/2) (as inserted (with effect in accordance with Sch. 7 para. 10(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 7 para. 10(6)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/7/paragraph/10/6))
[^key-6de12dbe09d640159316c45acbcb4192]: Words in s. 10A(3)(a) substituted (with effect in accordance with s. 32(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(2)(a)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/2/a)
[^key-3ca2f4d6a3e4d97624560b9ff7721e1e]: Word in s. 10A(3)(d) inserted (with effect in accordance with s. 32(8) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(2)(b)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/2/b)
[^key-62151e143c81851fb7b45182eab5a774]: Words in s. 10A(8) inserted (with effect in accordance with s. 32(9) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(3)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/3)
[^key-49c3f1ab36b4c7de5d58426bc12221c1]: S. 10A(9)(9A)(9B) substituted for s. 10A(9) (with effect in accordance with s. 32(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(4)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/4)
[^key-f5db0953078c9c7a0fe6e84c8e3087e1]: S. 10A(9C) inserted (with effect in accordance with s. 32(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(5)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/5)
[^key-5d479536bb009f1d17be9da432b9f737]: S. 10A(10) repealed (with effect in accordance with s. 32(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 32(6)](https://www.legislation.gov.uk/ukpga/2005/22/section/32/6), [Sch. 11 Pt. 2(4)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/4)
[^key-3dd3fe0309353a07ca5f6cb1c0da3817]: Words in s. 16(3) inserted (with effect in accordance with Sch. 4 para. 10(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 7(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/7/2)
[^key-a58ecde624da71d995ff3c2f21e555c2]: S. 48 renumbered as s. 48(1) (20.7.2005) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 7 para. 7(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/7/paragraph/7/2)
[^key-81ff1942c9e87eecc6c15875c3228536]: S. 48(2)-(4) added (20.7.2005) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 7 para. 7(3)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/7/paragraph/7/3)
[^key-f9950fc2355051be158551b26479b9cc]: S. 100(2A)(2B) inserted (with effect in accordance with s. 20(3) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 20(2)](https://www.legislation.gov.uk/ukpga/2005/22/section/20/2)
[^key-a1796becb93c1250449326d69524ab57]: S. 105A(1)(b)(i)(ii) substituted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 3(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/3/2)
[^key-5cca57ab5aa88acf3d0a826ae8931406]: Words in s. 116(8A) inserted (with effect in accordance with Sch. 6 para. 8(3) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 6 para. 8(1)(a)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/6/paragraph/8/1/a)
[^key-49ca15cfa608caf229c7211e8db713a5]: Words in s. 116(8A) substituted (with effect in accordance with Sch. 6 para. 8(3) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 6 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/6/paragraph/8/1/b)
[^key-c5a1a919da8e74aba71426d317c10b30]: S. 116(8B) inserted (with effect in accordance with Sch. 6 para. 8(3) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 6 para. 8(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/6/paragraph/8/2)
[^key-2565707dbfb63459cefc2e730f8c99a8]: Word in s. 116(11) inserted (with effect in accordance with s. 64(5) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 64(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/64/1)
[^key-4733dfd912cf7fd144b8abfdde89baa6]: Words in s. 140A(1)(b) substituted (with effect in accordance with s. 59(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 59(3)(a)](https://www.legislation.gov.uk/ukpga/2005/22/section/59/3/a)
[^key-a43e89b6a20288598d282590d22991e4]: Words in s. 140C(1)(c) substituted (with effect in accordance with s. 59(7) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 59(4)(a)](https://www.legislation.gov.uk/ukpga/2005/22/section/59/4/a)
[^key-5ab47b611e0816a0851cc18f3ae4fbd3]: Words in s. 144ZA(1) inserted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 1(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/1/2)
[^key-64017824727c00fc93701b588c09f934]: Words in s. 144ZA(4) substituted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 1(3)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/1/3)
[^key-d70ea01d770ffb20faf5a7c26c89a921]: S. 144ZA(4A) inserted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 1(4)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/1/4)
[^key-d527ae5c5ed9958a55a2b8f83196c1a6]: S. 144ZA(5) substituted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 1(5)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/1/5)
[^key-b7c0de1881827f5f517a0ea996a748b2]: Ss. 144ZB-144ZD inserted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 2](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/2)
[^key-ad7cada7cd3778f17effd8f211dd1a22]: S. 149A(1)(b) substituted (with effect in accordance with Sch. 5 para. 6(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 4(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/4/2)
[^key-0646e5b2b6a0e7fd33ed513711164cca]: Words in s. 149A(1)(c) inserted (with effect in accordance with Sch. 5 para. 6(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 4(3)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/4/3)
[^key-823b40ec3f1ed54423cb5647627a1a9c]: S. 149A heading substituted (with effect in accordance with Sch. 5 para. 6(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 4(4)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/4/4)
[^key-5cfea012226951a01cba80768c0d7401]: S. 170(10A) inserted (with effect in accordance with s. 62(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 62(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/62/1)
[^key-9b287c09e20039674f898e5463f81c57]: Words in s. 179A(12) substituted (with effect in accordance with Sch. 4 para. 10(3) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 8(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/8/2)
[^key-6b71d59c93312a57f754202c5ee05c11]: Words in s. 179A(11)(b) repealed (with effect in accordance with Sch. 11 Pt. 2(7) Note of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 11 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/7)
[^key-c035ee62a52f0193ea72ffeea707bfda]: Words in s. 265(3) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 3(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/3/2)
[^key-362c51805548887cd44d0b80df8842cc]: S. 275 renumbered as s. 275(1) (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/2)
[^key-c63ccce3c1e7ae2690f829249297d6ff]: Word in s. 275(1)(d) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(3)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/3)
[^key-2c63842a1ed9a66a136bd5e4cccd42ba]: S. 275(1)(da) inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(4)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/4)
[^key-8039f6b7f284108923c32a45f2aaa694]: Words in s. 275(1)(e) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(5)(a)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/5/a)
[^key-16eb3f64969ff057109eefac86e01107]: Word in s. 275(1)(e) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(5)(b)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/5/b)
[^key-ca283f262447dc943c3ec22495e9af82]: S. 275(1)(h) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(6)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/6)
[^key-bd2b7f9c7a8572c730aeb81f041b9bc3]: S. 275(1)(j) substituted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(7)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/7)
[^key-78b102eab09cbaa7883ac403b0582438]: S. 275(2)-(4) inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 4(8)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/4/8)
[^key-4b6745ca38d624c1f9e4ec3176eb8032]: Ss. 275A, 275B inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/5)
[^key-c4b83573f9036874ac3fd5fd4a0c460e]: S. 275C inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/6)
[^key-60c8a8eea6ac548ef638ad7e087256fb]: Words in s. 288(1A) substituted (with effect in accordance with Sch. 5 para. 6(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 5 para. 5(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/5/paragraph/5/2)
[^key-26c1c24bfdb84d1e10fa23c018719f88]: Sch. 7A para. 1(3A)(aa) inserted (with effect in accordance with s. 65(6) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 65(2)](https://www.legislation.gov.uk/ukpga/2005/22/section/65/2)
[^key-b2469a0819c12c3c5ca7ccb2b51ea34d]: Words in Sch. 7A para. 1(3A) inserted (with effect in accordance with s. 65(6) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 65(3)](https://www.legislation.gov.uk/ukpga/2005/22/section/65/3)
[^key-d2361cee248d4ea86e45bc7800cf1036]: Words in Sch. 7A para. 1(6)(a) inserted (with effect in accordance with s. 65(6) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 65(4)](https://www.legislation.gov.uk/ukpga/2005/22/section/65/4)
[^key-1b9ecf95447ab87c686e1f45cb6993b2]: Words in Sch. 7A para. 9(6) inserted (with effect in accordance with s. 65(6) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 65(5)](https://www.legislation.gov.uk/ukpga/2005/22/section/65/5)
[^key-0565aab54ce0e40600e05dac621f4ce4]: Words in Sch. 7AC para. 3(2)(c)(ii) substituted (with effect in accordance with Sch. 4 para. 10(4) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 4 para. 9(2)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/9/2)
[^key-1f0737df0491bb7a93c10a2aa4987077]: S. 83A inserted (with effect in accordance with s. 33(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 33(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/33/1)
[^key-dd7432083ee709cccc5bd862aaecaa49]: S. 99B inserted (with effect in accordance with s. 21(2) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 21(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/21/1)
[^key-52033632b5fba14d5e81f6ef779e5431]: S. 151D inserted (20.7.2005) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [Sch. 7 para. 8](https://www.legislation.gov.uk/ukpga/2005/22/schedule/7/paragraph/8)
[^key-1544edc4772c7d1a7ac35459dd3cf291]: S. 17 restricted (E.W.S.) (24.7.2005) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 para. 25](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/25); [S.I. 2005/1909](https://www.legislation.gov.uk/uksi/2005/1909), [art. 2](https://www.legislation.gov.uk/uksi/2005/1909/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2005/1909/schedule)
[^key-6b04df41ccd957c46b3c6a60fbbfd334]: S. 179 modified (E.W.S.) (24.7.2005) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 para. 26](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/26); [S.I. 2005/1909](https://www.legislation.gov.uk/uksi/2005/1909), [art. 2](https://www.legislation.gov.uk/uksi/2005/1909/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2005/1909/schedule)
[^key-f683185a0139b72384d80c8e977298cc]: Act modified (E.W.S.) (24.7.2005) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 para. 27](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/27); [S.I. 2005/1909](https://www.legislation.gov.uk/uksi/2005/1909), [art. 2](https://www.legislation.gov.uk/uksi/2005/1909/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2005/1909/schedule)
[^key-955a3d40f92e35ed3f452578c70d0325]: S. 30 modified (E.W.S.) (8.6.2005 for specified purposes, 24.7.2005 in so far as not already in force) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 para. 31](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/31); [S.I. 2005/1444](https://www.legislation.gov.uk/uksi/2005/1444), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/1444/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/1444/schedule/1); S.I. 2005/1909, art. 2, Sch.
[^key-01048abcc8a96dd22190ef9d4907f525]: S. 35(3)(d)(xvi) inserted (E.W.S.) (8.6.2005 for specified purposes, 24.7.2005 in so far as not already in force) by [Railways Act 2005 (c. 14)](https://www.legislation.gov.uk/ukpga/2005/14), [s. 60(2)](https://www.legislation.gov.uk/ukpga/2005/14/section/60/2), [Sch. 10 para. 33](https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/33); [S.I. 2005/1444](https://www.legislation.gov.uk/uksi/2005/1444), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/1444/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/1444/schedule/1); S.I. 2005/1909, art. 2, Sch.
[^key-221460fe4023a300f30d282333e7a0ff]: S. 210B modified (with effect in accordance with reg. 1(2) of the amending S.I.) 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(1)](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1/1), [35](https://www.legislation.gov.uk/uksi/2005/2014/regulation/35)
[^key-4f6a06ab8801d3d8d2b0ae6798cf6e89]: S. 211ZA modified (with effect in accordance with reg. 1(2) of the affecting S.I.) 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(1)](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1/1), [36](https://www.legislation.gov.uk/uksi/2005/2014/regulation/36)
[^key-0d8e9a39fd72e414b8c7e1292d600534]: S. 213(1A) modified (with effect in accordance with reg. 1(2) of the amending S.I.) 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(1)](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1/1), [38](https://www.legislation.gov.uk/uksi/2005/2014/regulation/38)
[^key-c0db2346a8d15d94b571cc6408902047]: Words in s. 3A(3)(b) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [106](https://www.legislation.gov.uk/uksi/2005/3229/regulation/106)
[^key-ec8e4b99b8deb7f5b716fe7e9064e9a9]: Words in s. 58(1) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [107(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/107/2)
[^key-428191e32d80a0f65132663b38caa99b]: Words in s. 58 heading substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [107(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/107/3)
[^key-f7c1d9731c082003f3fddb70b7d18343]: Words in s. 150(7) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [109](https://www.legislation.gov.uk/uksi/2005/3229/regulation/109)
[^key-07abee8dfbbcba1e433e68376797e46a]: Words in s. 162A(5)(a) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [111](https://www.legislation.gov.uk/uksi/2005/3229/regulation/111)
[^key-65f57c27b1a5e4b6b456d55205319523]: Words in s. 168(3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [112](https://www.legislation.gov.uk/uksi/2005/3229/regulation/112)
[^key-cec755c594e8119e9392da1924c42f5b]: Words in s. 169D(5) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [113](https://www.legislation.gov.uk/uksi/2005/3229/regulation/113)
[^key-a236aa758666fc728b5f3f60eaa26445]: Words in s. 169F(2) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/2)
[^key-8b67bc538a4f4078c4ebfa3dd9fb88f5]: Words in s. 169F(3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/3)
[^key-66845e9c27111eebb9ce19513271c518]: Words in s. 169F(4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(4)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/4/a)
[^key-b1490085234d15f9172d35a98012d11e]: Words in s. 169F(4)(a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(4)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/4/b)
[^key-94e86246888e4ca3c4caf359953d04db]: Words in s. 169F(4)(b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(4)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/4/c)
[^key-f82eb97136d72bd186e690e4e8c3f656]: S. 169F(5)(a) substituted (with effect in accordance with reg. 1(6) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(5)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/5)
[^key-9c9c87738ba7d96b501b806aa220c37d]: S. 169F(5A) inserted (with effect in accordance with reg. 1(6) of the amending S.I.) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [114(6)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/114/6)
[^key-1587c768f6a4a53295065e040d18ed69]: Words in s. 210(5)(a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [116(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/116/2/a)
[^key-d62f42b347d80e3a70f0d043afb3c59a]: Words in s. 210(5)(a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [116(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/116/2/b)
[^key-a9e78c22abeb0b32c4c2716216816ce8]: Words in s. 210(6) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [116(3)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/116/3/a)
[^key-357df856f8a127fd7ea9f96eda795a9a]: Words in s. 210(6)(a) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [116(3)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/116/3/b)
[^key-138ee8d3cd9ee2d73a5d3b7201a8132b]: Words in s. 210(6)(c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [116(3)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/116/3/c)
[^key-ec40a104f74df7a110302daf284fcd0d]: Words in s. 222(6) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/2/a)
[^key-44815168c27cc69eeaf8947a4accc2b7]: Words in s. 222(6)(a) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/2/b)
[^key-655bd4e8ceefccba3253db69c100cd5e]: Words in s. 222(7) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/3)
[^key-8ffa75cbeab928df70f8553614bdfab6]: Words in s. 222(8A) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(4)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/4/a)
[^key-64523066755880d8390fe6c4c2e45623]: Words in s. 222(8A)(a) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(4)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/4/b)
[^key-bbb77e4db25cd3bcd200d7e138ed86a5]: Words in s. 222(8C) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [117(5)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/117/5)
[^key-4dbd8fac28da784c3ffd4805a87eece1]: Words in s. 226(4) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [118(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/118/a)
[^key-2903e89cfc8119b34b46bcc657ee714f]: Words in s. 226(4) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [118(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/118/b)
[^key-919390423d76bbd97f19b9247f756515]: Words in s. 230(1)(d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [119](https://www.legislation.gov.uk/uksi/2005/3229/regulation/119)
[^key-009fe0c0e978a148d87b024b405a072a]: Words in s. 230(3)(c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [119](https://www.legislation.gov.uk/uksi/2005/3229/regulation/119)
[^key-959fea1751bcd816292cd48a7db0f438]: Words in s. 230(5)(e) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [119](https://www.legislation.gov.uk/uksi/2005/3229/regulation/119)
[^key-30a892f47fbbffc87a8254c33e989c37]: Words in s. 230(7)(d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [119](https://www.legislation.gov.uk/uksi/2005/3229/regulation/119)
[^key-bbea87f5951c56915a126d5b912fec89]: Words in s. 253(3)(c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [120(2)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/120/2)
[^key-5925cc6c7d2bd66ea039228cdfa523a4]: Words in s. 253(4)(d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [120(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/120/3)
[^key-284b8382b898117ca3c5a93c58abe8ce]: S. 253(14)(aa) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [120(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/120/4)
[^key-8c3519e2b772c580247e0d666db755c9]: Words in s. 286(2) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [121](https://www.legislation.gov.uk/uksi/2005/3229/regulation/121)
[^key-28cc695da7fd4b14fed4e3ab7181e95e]: Words in s. 286(4) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [121](https://www.legislation.gov.uk/uksi/2005/3229/regulation/121)
[^key-a8f2a27b56281f4a183390e6c4f8dc82]: Words in s. 288(1) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [122(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/122/a)
[^key-90f8695bd96ed0efcd9c4c10fabf283c]: Words in s. 288(3) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [122(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/122/b)
[^key-2bd2b3b10626b2209a0edce51ecda0db]: Words in Sch. 2 para. 22 cross-heading substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [124(b)(ii)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/124/b/ii)
[^key-2bec920e3ce0bf72e41fed8c745f861f]: Words in Sch. 4A para. 7(5)(b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [125(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/125/a)
[^key-7dcff352bd09ae40fa1b46a901c7ab8e]: Words in Sch. 4A para. 7(5)(b) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [125(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/125/b)
[^key-ed6042b30bdbd55af88f3aaa8c6398ea]: Words in Sch. 5 para. 2(3) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(2)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/2/a)
[^key-0d16fd5cf65c7fd819665f706dbc4410]: Sch. 5 para. 2(4)(c) substituted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(2)(b)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/2/b)
[^key-50408777cee3336d9a53cc371b40737d]: Sch. 5 para. 2(4A) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(2)(c)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/2/c)
[^key-9c7fb303505dfb3989e62b45e32c5d41]: Words in Sch. 5 para. 2A(7) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(3)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/3)
[^key-803578974764d3cd763d62e3c499fda3]: Words in Sch. 5 para. 4(4) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(4)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/4)
[^key-f1146dd58014c51c791014abadf93cae]: Words in Sch. 5 para. 9(7) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(5)(a)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/5/a)
[^key-c5459273a902479e8a60320bc57f6237]: Words in Sch. 5 para. 9(10A) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(5)(b)(i)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/5/b/i)
[^key-4648c94c5fcc9773d392a0540c46c72e]: Words in Sch. 5 para. 9(10A)(c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [126(5)(b)(ii)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/126/5/b/ii)
[^key-f4fcada040ff863c2dc6446f8a6ff203]: Words in Sch. 5B para. 3 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-716a99c79f0d59390f657377a5928315]: Words in Sch. 5B para. 4 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-e763e5ac648191f734263f52938631f2]: Words in Sch. 5B para. 5 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-a96bbe599640140bb713de2b42651d1f]: Words in Sch. 5B para. 8 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-374ec9a2b512b162feb3523df171fbb7]: Words in Sch. 5B para. 12 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-772a3bac5b8e158c7d3c6a2dbbacb33b]: Words in Sch. 5B para. 16 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-b7459336c4b3a6cd5b89e6b0e13467d8]: Words in Sch. 5B para. 19 inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [127](https://www.legislation.gov.uk/uksi/2005/3229/regulation/127)
[^key-b7e65799284ea2ea840e7a1746403968]: Words in Sch. 7C para. 6(1)(d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [129](https://www.legislation.gov.uk/uksi/2005/3229/regulation/129)
[^key-3ab23046aebdc8201f2467822661c20d]: Words in Sch. 7C para. 6(3)(c) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [129](https://www.legislation.gov.uk/uksi/2005/3229/regulation/129)
[^key-4a436d3d755011577990acc9ecb545d4]: Words in Sch. 7C para. 6(5)(e) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [129](https://www.legislation.gov.uk/uksi/2005/3229/regulation/129)
[^key-ec86535bbcce3df4ca7e4c61669971ae]: Words in Sch. 7C para. 6(7)(d) inserted (5.12.2005) by [The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)](https://www.legislation.gov.uk/uksi/2005/3229), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3229/regulation/1/1), [129](https://www.legislation.gov.uk/uksi/2005/3229/regulation/129)
[^key-faf449a6816614d9696c39c83c5097e7]: S. 72(1A)-(1C) inserted (retrospective to 22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 20 paras. 29(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/29/2), [30(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/30/2)
[^key-417d0a8c95c8c40267367eb47a439684]: S. 72(2A) inserted (retrospective to 22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 20 paras. 29(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/29/2), [30(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/30/3)
[^key-374b6d870d574cc8cf376adf477ace11]: S. 73(2A) inserted (retrospective to 22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 20 paras. 29(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/29/2), [31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/31)
[^key-fb953b82f760f27d427d8afbdf3c3e34]: S. 260(2)(da)(db) inserted (retrospective to 22.3.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 20 paras. 29(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/29/2), [32](https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/32)
[^key-f7fbdfb68f458bc99624f88e07b947bf]: Words in s. 143(1) inserted (with effect in accordance with art. 1(3)(4) of the amending S.I.) by [The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (S.I. 2006/959)](https://www.legislation.gov.uk/uksi/2006/959), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2006/959/article/1/2), [3(2)(a)](https://www.legislation.gov.uk/uksi/2006/959/article/3/2/a)
[^key-4846950048fc75975823dbc2a13f08ab]: Words in s. 143(1) substituted (with effect in accordance with art. 1(3)(4) of the amending S.I.) by [The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (S.I. 2006/959)](https://www.legislation.gov.uk/uksi/2006/959), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2006/959/article/1/2), [3(2)(b)](https://www.legislation.gov.uk/uksi/2006/959/article/3/2/b)
[^key-89a9e0edbbb9b1065a1e3e6e7be0e1f8]: Words in s. 161(3) substituted (with effect in accordance with art. 1(3)(4) of the amending S.I.) by [The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (S.I. 2006/959)](https://www.legislation.gov.uk/uksi/2006/959), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2006/959/article/1/2), [3(3)](https://www.legislation.gov.uk/uksi/2006/959/article/3/3)
[^key-6355682a48faa93ad6416edd8c04cf29]: S. 116(10) excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/964/regulation/1/1), [66(1)](https://www.legislation.gov.uk/uksi/2006/964/regulation/66/1)
[^key-0ba6b14032459260d0d129f24cc05c5b]: S. 127 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/964/regulation/1/1), [66(1)](https://www.legislation.gov.uk/uksi/2006/964/regulation/66/1)
[^key-0f77852efd2952955907a8573246e713]: Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), [regs. 97-110](https://www.legislation.gov.uk/uksi/2006/964/regulation/97)
[^key-5bfa3b39915446dd9b25912d333c50f9]: Words in s. 99B(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/964/regulation/1/1), [89(2)](https://www.legislation.gov.uk/uksi/2006/964/regulation/89/2)
[^key-aa1261f5d601d56cbe306cd3ef641b29]: S. 170 modified (6.4.2006) by [The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575)](https://www.legislation.gov.uk/uksi/2006/575), [regs. 1](https://www.legislation.gov.uk/uksi/2006/575/regulation/1), [37(1)](https://www.legislation.gov.uk/uksi/2006/575/regulation/37/1)
[^key-53ef311418c362959545cebe189fac14]: Act applied (with modifications) by [Finance Act 2004 (c. 36)](https://www.legislation.gov.uk/ukpga/2004/36), [s. 185G](https://www.legislation.gov.uk/ukpga/2004/36/section/185G) (as inserted (6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 158(2)](https://www.legislation.gov.uk/ukpga/2006/25/section/158/2), [Sch. 21 para. 6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/21/paragraph/6))
[^key-9e4612254eef7b6eff7104cded01cb12]: Words in s. 13(10B)(b) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 39](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/39) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-3ed2c5842b1c69be0c9507d14bf16968]: S. 239A and cross-heading substituted for ss. 239A, 239B (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 40](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/40) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-89f31eb80c39efcedcc1c32c0b57bc9b]: Words in s. 68 substituted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 1(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/1/1)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/1/3)
[^key-5403a8b7f0a178f4a62eb959e46906c3]: Ss. 68A, 68B inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 1(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/1/2)[(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/1/4)
[^key-86a6b24e4d8c6eac7e0ec38d70545762]: Words in s. 97(7) repealed (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 15(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/1/a)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/3), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-9360467c31650b3cf0dafff52ee525fd]: Words in s. 97(7) substituted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 15(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/1/b)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/3)
[^key-8453eb195d57c51263fa5c820aca43f8]: S. 97(7A) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 15(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/2)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/15/3)
[^key-16d0257e5bedcb524bf17c18703346c2]: Word in s. 98(2)(a) repealed (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 16(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/16/1/b)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/16/2), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-65a096b0da797f438eead6f8406bb7f2]: S. 98(2)(b) repealed (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 16(1)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/16/1/c)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/16/2), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-7920e5923a85db2450cb98c1dbb954a4]: S. 99A(4)(c) 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-b972799a9013a874dabf17da5c2b8d91]: Words in s. 104(1) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 17(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/17/1)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/17/2)
[^key-4404088eb89a673ecc5980d467183e55]: Words in s. 109(2)(a) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 18(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/18/1)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/18/2)
[^key-69414ef7db80f1710c7579bc45ff5f3d]: Words in s. 169D(5) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 19(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/19/1)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/19/2)
[^key-e55a845e04817c86beb671013f7468bc]: Words in s. 271(1)(b) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/2), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-be5e644334c81e2fb0aed9c4e978db5e]: S. 271(1)(d) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(3)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/3/a), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-fec19b8dae2ae2e79edf25c50e921479]: S. 271(1)(g) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(3)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/3/b), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-18cb2e3682e4a2d9e9b648e371e72013]: S. 271(1)(h) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(3)(c)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/3/c), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-5c7cf06067607028ab5cd5868c04f149]: S. 271(1)(j) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(3)(d)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/3/d), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-19436f797984be10f31c837f61937936]: Words in s. 271(1) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(3)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/3), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-ac873f0e61eff4e843e00502f0edf127]: S. 271(1A) inserted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(4)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/4), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-9a780b0d3ab4b528cac8a4d478ffd5a9]: S. 271(2) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/5), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-30a172f528be5a9f32339aeb56bc4e13]: Words in s. 271(10) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(6)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/6/a), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-b9855b2cd233b6f94157be45cc9ee9f8]: Words in s. 271(10) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(6)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/6/b), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [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-1bbc86bfe4279552282de80fb6e4c5fc]: Words in s. 271(12) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [ss. 187(7)](https://www.legislation.gov.uk/ukpga/2004/12/section/187/7), [284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-7cfcd71bd942ca9607c9e068e6496436]: S. 271(1B) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 158(2)](https://www.legislation.gov.uk/ukpga/2006/25/section/158/2), [Sch. 21 para. 1](https://www.legislation.gov.uk/ukpga/2006/25/schedule/21/paragraph/1)
[^key-68f6bc9cbadfa0cbb3f6f752c1c83000]: S. 271(1)(ea) inserted (retrospective to 6.4.2006) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 14 para. 2(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/2/2)[(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/2/4)
[^key-b53abf963ae98ed13782b6fb1c22ad58]: S. 271(1ZA)(1ZB) inserted (retrospective to 6.4.2006) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 14 para. 2(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/14/paragraph/2/4)
[^key-7a2d42d8ee3eb8b21a713340813f20c3]: Words in s. 286(3) repealed (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 25(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/25/1)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/25/3), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-5cf86ccf9d8af870e2a399adf5ed7136]: S. 286(3ZA) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 25(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/25/2)[(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/25/3)
[^key-350c5f05259b3c3ac8497d3d61a69c33]: Words in s. 288(1) inserted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 41](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/41) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-7dcba2f7116ab70aa0307833b2a1774e]: Words in s. 288(8) inserted (retrospective to 6.4.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 26(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/26/1)[(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/26/2)
[^key-f55a597bd9c350a93e6a054659656065]: Words in Sch. 1 para. 2(7)(b)(ii) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 42(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/42/2) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-4a413e1136ea5847aa084c62f6b4eb2e]: Sch. 1 para. 2(8) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 42(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/42/3), [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-3aea839001c2e470ffb63515637d6cbc]: Sch. 10 para. 14(21) 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))
[^M_C_b15eae36-8473-43ab-ceb5-4470e2cac3cc]: Act modified (6.4.2006) by [The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575)](https://www.legislation.gov.uk/uksi/2006/575), [regs. 37](https://www.legislation.gov.uk/uksi/1998/3177/regulation/37), [38](https://www.legislation.gov.uk/uksi/1998/3177/regulation/38)
[^M_C_62e41701-75aa-4af3-d561-fd44b25e89a6]: Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Pension Protection Fund (Tax) (2005-06) Regulations 2005 (S.I. 2005/1907)](https://www.legislation.gov.uk/uksi/2005/1907), [reg. 11](https://www.legislation.gov.uk/uksi/2005/1907/regulation/11)
[^key-c917f26db2a58d6bd23e70a7823dce0b]: Act construed as one with [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [ss. 124-126](https://www.legislation.gov.uk/ukpga/2006/25/section/124) (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 127](https://www.legislation.gov.uk/ukpga/2006/25/section/127)
[^key-65b7906d3f3f5a4ecad39ec118caf4d8]: S. 10A(9A) repealed (with effect in accordance with s. 74(6) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 74(4)(a)](https://www.legislation.gov.uk/ukpga/2006/25/section/74/4/a), [Sch. 26 Pt. 3(11)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/11)
[^key-71cef109217a1b278f381e78a4bf6eaa]: Words in s. 13(10) substituted (with effect in accordance with Sch. 12 para. 8(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 8(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/8/1)
[^key-e73a94609856439293890221f121a1dd]: S. 21(1)(b) substituted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 9](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/9)
[^key-a0c1e8ae1dfad44ccdc49199ca5d2048]: Word in s. 60(1) substituted (with effect in accordance with Sch. 12 para. 10(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 10(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/10/1)
[^key-d8eb37e2141892db776f9470cc47eba4]: Word in s. 60(2) substituted (with effect in accordance with Sch. 12 para. 10(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 10(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/10/2)
[^key-1132908d7495052779fddc06c9548223]: Words in s. 63(1) repealed (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 11(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/11/1/a), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-4f9fdb5b105790ac33254745996e255f]: Words in s. 63(2) repealed (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 11(1)(b)(i)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/11/1/b/i), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-ee67858c9c9f8aca34463e7651399d04]: Words in s. 63(2) repealed (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 11(1)(b)(ii)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/11/1/b/ii), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-1214cbaf90eb5f19e6bcb61de86b1e8e]: Words in s. 63(2) repealed (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 11(1)(b)(iii)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/11/1/b/iii), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-aff3cd3dc4091bacb9390758370247ea]: S. 63A inserted (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 11(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/11/2)
[^key-0e1e9b3393e160e4a2b468c2faf9ea7c]: Words in s. 64(1) substituted (with effect in accordance with Sch. 12 para. 12(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 12(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/12/1/a)
[^key-282a785e2a2617a1bf15b3dcf24e5a19]: Words in s. 64(1)(a) substituted (with effect in accordance with Sch. 12 para. 12(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 12(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/12/1/b)
[^key-041ea87792cac19f955e3c2045f43b7a]: Words in s. 64(1)(b) substituted (with effect in accordance with Sch. 12 para. 12(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 12(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/12/1/b)
[^key-906fb38b6cb0486f680dc35141d33598]: S. 68C inserted (with effect in accordance with Sch. 12 para. 1(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 1(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/1/2)
[^key-a806ea81214f5c809c33c9666479f265]: S. 69A inserted (with effect in accordance with Sch. 12 para. 6(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 6(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/6/1)
[^key-efd07206d3accf82170859efcb02fd67]: S. 69(1)-(2E) substituted for s. 69(1)(2) (with effect in accordance with Sch. 12 para. 2(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 2(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/2/1)
[^key-15d00ccee30fb18a0d3659311e92d879]: S. 73(1A) inserted (with effect in accordance with Sch. 12 para. 45 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 42](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/42)
[^key-694d13faaa9ee893815a23821711734f]: Words in s. 76(1B)(a) substituted (with effect in accordance with Sch. 12 para. 30(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 30(1)(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph)
[^key-681b467391f5fdb0c4de55e7caf6dbd3]: Word in s. 79B(1) inserted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 14(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/14/1)
[^key-17a0d4e1e547bee660a181601506656c]: Words in s. 83A(4)(b) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/paragraph/34/2/a)
[^key-99893e083305518bcfbf4c90bf64ebf4]: S. 83A(5) repealed (with effect in accordance with s. 74(6) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 74(4)(b)](https://www.legislation.gov.uk/ukpga/2006/25/section/74/4/b), [Sch. 26 Pt. 3(11)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/11)
[^key-c7c0285eef8764ca29735dc8e37ff041]: Words in s. 86(2)(a) substituted (with effect in accordance with Sch. 12 para. 30(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 30(1)(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/30)
[^key-ea90c451b29a05e76c4e2604b3025c35]: Words in s. 86(3) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/c)
[^key-56a3855dc6f0462fec8e15f37c494a54]: Word in s. 105(2)(b) substituted (with effect in accordance with s. 72(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 72(2)(b)(i)](https://www.legislation.gov.uk/ukpga/2006/25/section/72/2/b/i)
[^key-ec71b42daa3298a421338ce5ff3a3257]: Word in s. 105(2)(c) repealed (with effect in accordance with s. 72(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 72(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/2006/25/section/72/2/b/ii), [Sch. 26 Pt. 3(9)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/9)
[^key-c13e6a6e0768b3ca9f358a762e1a0df4]: S. 106 repealed (with effect in accordance with s. 72(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 72(1)](https://www.legislation.gov.uk/ukpga/2006/25/section/72/1), [Sch. 26 Pt. 3(9)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/9)
[^key-11e6989c0fb9f3c9ee2002a1caaab86f]: S. 106A(5A) inserted (with effect in accordance with s. 74(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 74(2)](https://www.legislation.gov.uk/ukpga/2006/25/section/74/2)
[^key-9f912480384964f06f004519fffb2f12]: Words in s. 108(8) repealed (with effect in accordance with s. 72(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 72(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/section/72/2/c), [Sch. 26 Pt. 3(9)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/9)
[^key-d95f9ebec60979a6ca49aa61f3616726]: Words in s. 110(1)(b) substituted (with effect in accordance with s. 72(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 72(2)(d)](https://www.legislation.gov.uk/ukpga/2006/25/section/72/2/d)
[^key-ef3f17c7bdf953caf0c58bff3dcab83c]: Words in s. 169F(1) substituted (with effect in accordance with Sch. 12 para. 4(2)(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 4(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/4/1/a)
[^key-d602770ec315039fec001ee9cd781a77]: Words in s. 169F(2)(a) inserted (with effect in accordance with Sch. 12 para. 4(2)(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 4(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/4/1/b)
[^key-977784ea48b4e468a0c1341517bf8094]: S. 169F(3A) inserted (with effect in accordance with Sch. 12 para. 4(2)(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 4(1)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/4/1/c)
[^key-4489758b268a01e1c20dd00bae8bd535]: S. 169F(4A)(4B) inserted (with effect in accordance with Sch. 12 para. 4(2)(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 4(1)(d)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/4/1/d)
[^key-3d082decd0ac04ccab7468838e3052a1]: S. 171(2)(da) and preceding word inserted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 135](https://www.legislation.gov.uk/ukpga/2006/25/section/135)
[^key-c8556b2e1575a70364012adc1391cc83]: S. 177B repealed (with effect in accordance with s. 70(6)-(8) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/4), [Sch. 26 Pt. 3(9)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/9) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-0864c10174eeebb6b12254b20e520c67]: Sch. 7AA repealed (with effect in accordance with s. 70(6)-(8) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/4), [Sch. 26 Pt. 3(9)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/9) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-d6da08db6aa32de3a19f685f51352c38]: Ss. 184A-184F and cross-heading inserted (with effect in accordance with s. 70(6)-(8) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(2)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/2) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-b413227873daeb9f12c8ef42c76c09f1]: S. 204 substituted (with effect in accordance with s. 73(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 73(2)](https://www.legislation.gov.uk/ukpga/2006/25/section/73/2)
[^key-1c8214414f5888f2fb4e1b5078c18c25]: S. 212(1)(c) and preceding word inserted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 137](https://www.legislation.gov.uk/ukpga/2006/25/section/137)
[^key-0683b0440d6987d42466d7e579cb0217]: Words in s. 213(8H) substituted (with effect in accordance with s. 70(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(5)(a)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/5/a) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-063edefe86c0014a6a9bdcf9a5160df8]: Words in s. 213(8I) substituted (with effect in accordance with s. 70(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(5)(b)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/5/b) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-8e7649ec012a2d219f10a4b377058bc3]: Words in s. 217(3)(a) substituted (with effect in accordance with Sch. 12 para. 20(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 20(1)(a)(i)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/20/1/a/i)
[^key-2f724fcbdd2122f3796434854ac3db00]: Word in s. 217(3)(a) repealed (with effect in accordance with Sch. 12 para. 20(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 20(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/20/1/a/ii), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-76aca482cde5f1d6c8b56e79e36e6b9f]: S. 217(3)(b) repealed (with effect in accordance with Sch. 12 para. 20(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 20(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/20/1/b), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-fdbf68257fc748410ab8210269342901]: Word in s. 217(5) substituted (with effect in accordance with Sch. 12 para. 20(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 20(1)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/20/1/c)
[^key-f28f35a1d6abc8f4178aa718dd6df740]: Words in s. 227(2) substituted (with effect in accordance with Sch. 12 para. 21(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 21(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/21/1)
[^key-116b82679f46a86627f5930bad395e99]: Words in s. 228(5)(b) substituted (with effect in accordance with Sch. 12 para. 22(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 22(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/22/1)
[^key-39660ffad9aa3bd3111ddab68fbac7ba]: Words in s. 228(7) substituted (with effect in accordance with Sch. 12 para. 22(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 22(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/22/2)
[^key-588bc08c228a070f5fc2491a5afa39a4]: Word in s. 237(a) inserted (with effect in accordance with s. 73(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 73(3)(a)](https://www.legislation.gov.uk/ukpga/2006/25/section/73/3/a)
[^key-a9c9b69b60c3a75b51ec8056c5e88e85]: S. 237(b) repealed (with effect in accordance with s. 73(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 73(3)(b)](https://www.legislation.gov.uk/ukpga/2006/25/section/73/3/b), [Sch. 26 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/10)
[^key-2e17196bd39b2a112ce6cff9f2886f8e]: Words in s. 251(5) substituted (with effect in accordance with Sch. 12 para. 23(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 23(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/23/1/a)
[^key-222857dac8dfe176ca002e63711295c0]: Words in s. 251(5) substituted (with effect in accordance with Sch. 12 para. 23(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 23(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/23/1/b)
[^key-c6b55578957975f047ac977335f8e52a]: Words in s. 272(6) inserted (19.7.2006) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 9 para. 6(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/9/paragraph/6/2)
[^key-68634e95f06c391ccd4a2a186d86bd29]: S. 25A inserted (with effect in accordance with Sch. 9 para. 4(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 9 para. 4(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/9/paragraph/4/1)
[^key-05013d8802ee37d9bdb84b5858ef28fa]: S. 41A inserted (with effect in accordance with Sch. 9 para. 5(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 9 para. 5(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/9/paragraph/5/1)
[^key-204aae2154ecbfbcf23cc8cb713e4dc0]: Words in s. 283(4) substituted (with effect in accordance with Sch. 12 para. 24(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 24(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/24/1/a)
[^key-116e0f47dedefd467fba0e34706bb6c1]: Words in s. 283(4) repealed (with effect in accordance with Sch. 12 para. 24(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 24(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/24/1/b), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-3e5e259c00c81869699db145c24c57cd]: Word in s. 286(3)(b) repealed (with effect in accordance with Sch. 12 para. 45 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 43(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/43/a), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-d1f90752707566df5a50ad250eeda00c]: S. 286(3)(d)(e) inserted (with effect in accordance with Sch. 12 para. 45 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 43(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/43/b)
[^key-5624b06d3c01f90b403d3811e7ab2e4e]: S. 288(7B) inserted (with effect in accordance with s. 74(6) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 74(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/74/3)
[^key-d7802c00b941f0e2e09bc1334b7b4159]: Words in Sch. 1 para. 1(6) substituted (with effect in accordance with Sch. 12 para. 28(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 28(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/28/1)
[^key-213ba9f54c22bbb9ba2d0b82776482fe]: Words in Sch. 1 para. 2(7) repealed (with effect in accordance with Sch. 12 para. 28(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 28(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/28/2), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-c7c67dd16f65ee5dca2684c35e82f333]: Words in Sch. 4A para. 5(2) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(e)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/e)
[^key-a0d89cdb844a8013ea3fbab6d1448912]: Word in Sch. 4A para. 7(5)(a) repealed (with effect in accordance with Sch. 12 para. 5(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 5(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/5/1/a), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-448307eb6cbe601a31e5e59e7134b571]: Sch. 4A para. 7(5)(c) and preceding word inserted (with effect in accordance with Sch. 12 para. 5(2) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 5(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/5/1/b)
[^key-a13f7b465616c9d3be594cfb57f23940]: Words in Sch. 4C para. 4(2) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(f)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/f)
[^key-85658dcf6f46c9838c1f5a9b383f40af]: Words in Sch. 4C para. 10(1) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(f)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34)
[^key-515660c94c8f725e8ac2677b0fd4cb00]: Words in Sch. 5A para. 2(1)(c) substituted (with effect in accordance with Sch. 12 para. 30(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), Sch. 12 para. 30(1)(2)(c)
[^key-b907f5c0f267a0c86337bad1b5eeeed0]: Words in Sch. 5A para. 2(1)(d) substituted (with effect in accordance with Sch. 12 para. 30(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 30(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/30/3)
[^key-4500dc68ed6fe217ec6a143ce542b74b]: Words in Sch. 5A para. 3(1)(a) substituted (with effect in accordance with Sch. 12 para. 30(6) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 30(1)(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/30/2/c)
[^key-1eaa77d9cd8095a1ea7d263d3f23aa6d]: Words in Sch. 5A para. 3(1)(b) substituted (with effect in accordance with Sch. 12 para. 34(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(g)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/g)
[^key-68875f2f55a8ab5847592015866d406d]: Words in Sch. 5A para. 4(1)(a) substituted (with effect in accordance with Sch. 12 para. 30(6) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 30(1)(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/30/2/c)
[^key-32372f9620e85fc2e023395442b3f9e1]: Words in Sch. 5A para. 4(1)(b) substituted (with effect in accordance with Sch. 12 para. 34(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 34(1)(2)(g)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/g)
[^key-320b32f1303f387adfb0ceeb67e62c5e]: Words in Sch. 7A para. 1(1) inserted (with effect in accordance with s. 70(6)-(8) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 70(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/3) (with [s. 70(10)-(11)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10))
[^key-bfdbcc1b01762a5278551a00a33a1a84]: Ss. 184G-184I inserted (with effect in accordance with s. 71(4) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 71(1)](https://www.legislation.gov.uk/ukpga/2006/25/section/71/1)
[^key-fb4304e926d8668f252408ddab18ff11]: S. 268A inserted (with effect in accordance with s. 64(8) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 64(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/64/4) (with [s. 64(10)-(12)](https://www.legislation.gov.uk/ukpga/2006/25/section/64/10))
[^key-2552df89eb7174e65b36d92bc79f2c2f]: S. 263E inserted (with effect in accordance with Sch. 6 para. 9(2)(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 6 para. 9(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/6/paragraph/9/1)
[^key-49bc12c40bb720f4af5074781f2396a4]: Sch. 1 para. A1 inserted (with effect in accordance with Sch. 12 para. 45 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 44(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/44/1)
[^key-2db54aadd3f5036137ad2ed6eb88f53b]: Sch. 1 para. 3 inserted (with effect in accordance with Sch. 12 para. 45 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 44(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/44/2)
[^key-54f73961895d353bf6526c3d3794b41f]: Sch. 4ZA inserted (with effect in accordance with Sch. 12 para. 6(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 para. 6(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/6/2)
[^key-d80251065618f2903758426ebe268911]: S. 171 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Taxation of Securitisation Companies Regulations 2006 (S.I. 2006/3296)](https://www.legislation.gov.uk/uksi/2006/3296), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/3296/regulation/1/1), [18(1)](https://www.legislation.gov.uk/uksi/2006/3296/regulation/18/1)
[^key-a5274944c630b85f9b99b1cf3cab5912]: S. 179A excluded (with effect in accordance with reg. 1(2) of the affecting S.I.) by [The Taxation of Securitisation Companies Regulations 2006 (S.I. 2006/3296)](https://www.legislation.gov.uk/uksi/2006/3296), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2006/3296/regulation/1/1), [18(2)](https://www.legislation.gov.uk/uksi/2006/3296/regulation/18/2)
[^key-1ddd8174062e7e4d07565623a654a6ff]: Act modified (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [regs. 27-32](https://www.legislation.gov.uk/uksi/2006/3271/regulation/27)
[^key-34b7eb5985580da47e3e4527e746a21a]: S. 214B repealed (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [reg. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2006/3271/schedule/part/1)
[^key-e5dcd81616525d23f416ed1f19ec24cb]: Sch. 7B repealed (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [reg. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2006/3271/schedule/part/1)
[^key-d69aa8857443324ae3efb56c5dbec443]: Words in s. 117(11)(b) substituted (1.1.2007) by [The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 (S.I. 2006/3291)](https://www.legislation.gov.uk/uksi/2006/3291), [regs. 1](https://www.legislation.gov.uk/uksi/2006/3291/regulation/1), [2(1)(a)](https://www.legislation.gov.uk/uksi/2006/3291/regulation/2/1/a)
[^key-71bf6833bbce7457c565fb3febe1860f]: Words in s. 117(11)(b) substituted (1.1.2007) by [The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 (S.I. 2006/3291)](https://www.legislation.gov.uk/uksi/2006/3291), [regs. 1](https://www.legislation.gov.uk/uksi/2006/3291/regulation/1), [2(1)(b)](https://www.legislation.gov.uk/uksi/2006/3291/regulation/2/1/b)
[^key-591bea0ebdcc7c58e49a1ba792d34bb2]: Words in s. 117(11) repealed (1.1.2007) by [The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 (S.I. 2006/3291)](https://www.legislation.gov.uk/uksi/2006/3291), [regs. 1](https://www.legislation.gov.uk/uksi/2006/3291/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2006/3291/regulation/2/2)
[^key-ef78c77c63d44caf19db8e01884aebd3]: S. 3(2) sum amended (for the year 2007-08) by [The Capital Gains Tax (Annual Exempt Amount) Order 2007 (S.I. 2007/942)](https://www.legislation.gov.uk/uksi/2007/942), [art. 2](https://www.legislation.gov.uk/uksi/2007/942/article/2)
[^key-f66e5915616a70cf3ea1e613d324d8c7]: S. 104(4) applied (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 148(8)(b)](https://www.legislation.gov.uk/ukpga/2007/3/section/148/8/b), [1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0cf498ef47f9edfccdaaf28c31a56b23]: S. 138(2) applied (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 247(2)](https://www.legislation.gov.uk/ukpga/2007/3/section/247/2), [1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-70580c677b040566e06521016f8ba439]: S. 11 substituted (6.4.2007) 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. 297](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/297) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-948953fb5dd295ca928bcb7c0a404c76]: Words in s. 16(1) substituted (6.4.2007) 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. 298](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/298) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2feff715020d36d03b3c157d20c5bf7a]: S. 37(5)-(7) inserted (6.4.2007) 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. 299](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/299) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-53ed34ef213ed43f328a1057a3a56081]: S. 39(4) inserted (6.4.2007) 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. 300](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/300) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-82dc4e94810a86c7ebe68168523cfa0f]: Words in s. 83A(3)(a) inserted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 32(a)(i)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/32/a/i), [33](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/33)
[^key-e978c1c3ac5e6a07c1766795f780547f]: Word in s. 83A(3)(a) repealed (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 32(a)(ii)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/32/a/ii), [33](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/33), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-87ba0e80ec0cef282ca32946c06bab95]: S. 83A(3)(b) repealed (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 32(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/32/b), [33](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/33), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-fb65d5d53bb9c81d9c7221eae8aa5863]: Words in s. 86(2)(b) substituted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(a)(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-e918bd7f292790d9d7427a4275f679f1]: Words in s. 86(2)(b) substituted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(b)(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-46141f113740b193b57fcd3724333a4d]: Words in s. 88(1) substituted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-4e1180e226de2be278fd7229062ac621]: Words in s. 88(1) substituted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(b)(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-d0e340077ffa725b0dd9b9a6c9b19934]: Words in s. 97(3) substituted (6.4.2007) 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. 302](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/302) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e3ce92fdaabe56de8eb78b9f85fe4220]: Words in s. 98(2) substituted (6.4.2007) 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. 303(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/303/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-84e98823943e756772b0fc40f5432f35]: Words in s. 98(2)(a) substituted (6.4.2007) 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. 303(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/303/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5fb60119fe2f1032fe1b1692a5d49965]: Words in s. 101B(1)(a) substituted (6.4.2007) 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. 304](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/304) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-9f6e207641873576b948e622acec4edb]: Words in s. 101C(7) substituted (6.4.2007) 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. 305](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/305) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-dadc3d61b4303486322a7b97d01687b9]: Words in s. 105A(4) inserted (6.4.2007) 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. 306(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5a2a8e0f954ab38a6fc563d7bc9069b7]: Words in s. 105A(4)(b) inserted (6.4.2007) 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. 306(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b126f7940a276a1f3d11f174d092476c]: Words in s. 105A(4)(b)(i) substituted (6.4.2007) 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. 306(2)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-db56832cba3c19a4f3b051b8bc034ac4]: Words in s. 105A(4)(b)(ii) substituted (6.4.2007) 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. 306(2)(d)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-facb24d133b394a2e638cf298673bb0c]: Words in s. 105A(7)(a) inserted (6.4.2007) 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. 306(3)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b9ae39234cca75b3a053356e2ae182af]: Words in s. 105A(7)(a) substituted (6.4.2007) 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. 306(3)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7289d33fd082003389ad7ba876303991]: Words in s. 105A(7) inserted (6.4.2007) 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. 306(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-131f9899ad42a8c7acb99aff7af0d074]: S. 105A(9) inserted (6.4.2007) 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. 306(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/306/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-9b30d324b27b8ac3cc6f6a9114122dbb]: Words in s. 108(1)(a) substituted (6.4.2007) 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. 307](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/307) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-9d00581ee7003e2f7fa20b57c473d5bd]: S. 119(1)-(5) substituted (6.4.2007) 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. 308(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/308/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7dc8ddfad2dd1bd0fc45d34404dcc204]: Words in s. 119(6) substituted (6.4.2007) 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. 308(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/308/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2224dddcbc5db2f338f60c1144018e95]: S. 119(7)-(7B) substituted for s. 119(7) (6.4.2007) 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. 308(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/308/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-749d5df9f65096ffa88880d2593312a5]: Words in s. 119(10) substituted (6.4.2007) 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. 308(5)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/308/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3a4c391e5b9fb2da33d88e65f4d8ba47]: Words in s. 119(10) substituted (6.4.2007) 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. 308(6)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/308/6) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7aa0c7acfd20729164c33493b6124d6c]: S. 125A and cross-heading inserted (6.4.2007) 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. 309](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/309) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-992c850e7e871dd54d6099237df9a710]: Words in s. 148C(1) substituted (6.4.2007) 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. 310](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/310) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c3822dc2de0d371355f14140e6c34374]: Words in s. 150A(2) inserted (6.4.2007) 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. 311(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d6bdc3f4fe56dd884c59a4ec5156ddf7]: Ss. 150A(3)(a)-(c) substituted for s. 150A(3)(a)(aa)(b) (6.4.2007) 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. 311(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-50f09efaecf7127bc7158869dff9d946]: Words in s. 150A(4) inserted (6.4.2007) 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. 311(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3b2db4d938f2f4313258c4046a4463f8]: Words in s. 150A(8B)(b) substituted (6.4.2007) 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. 311(5)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5e970e8373e269d4dc8df57ecf441753]: Words in s. 150A(8C) inserted (6.4.2007) 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. 311(6)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/6) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6a46e7e962ceec67065565852b4eebfe]: Words in s. 150A(8D) inserted (6.4.2007) 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. 311(7)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/7/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-a6fc77e280b040f4e9cb5b5758afbc61]: S. 150A(8D)(b) substituted (6.4.2007) 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. 311(7)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/7/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6cf443f6b7246d431a9001d5abde7e6f]: Words in s. 150A(10A) substituted (6.4.2007) 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. 311(8)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/8) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-acaab85a1c8ff57ded79d79d15f0d7c0]: Words in s. 150A(11) inserted (6.4.2007) 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. 311(9)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/9/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f6ccb4c7fff5fd036369e80b40e7ba1a]: Words in s. 150A(11) inserted (6.4.2007) 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. 311(9)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/9/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ac9654d81aec8f26019de9817d42ce9b]: S. 150A(13) inserted (6.4.2007) 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. 311(10)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/311/10) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4d1f498212a9160cc323cfe98737c2a0]: Words in s. 150B(1)(a) inserted (6.4.2007) 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. 312(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/312/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-bb82e8215d77752bb6693bda5039633d]: Words in s. 150B(1)(b) substituted (6.4.2007) 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. 312(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/312/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e15354f3e88fb8bb4b043480a69dc100]: Words in s. 150B(6) substituted (6.4.2007) 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. 312(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/312/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-767674dfac08803da6777539b8ce2f3b]: Words in s. 151A(7) substituted (6.4.2007) 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. 314](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/314) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b61a15f03b2948479d2f929f2ed2d289]: Words in s. 151B(3)(a) substituted (6.4.2007) 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. 315(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1d96d4db8f2a958715cf4c183dc6bfc7]: Words in s. 151B(3)(b) substituted (6.4.2007) 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. 315(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-133a00e2031eca3661c140d5835d619e]: Words in s. 151B(3)(c) substituted (6.4.2007) 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. 315(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-16e6ec17d74ca76165dd32747adb15ea]: Words in s. 151B(6)(b) substituted (6.4.2007) 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. 315(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d7f9e507cf3d7a2871f723052a62aa40]: Words in s. 151B(8)(b) substituted (6.4.2007) 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. 315(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/315/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-31b457f28cd8a22dd21aee73ffb5e881]: S. 151BA inserted (6.4.2007) 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. 316](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/316) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1a17e2d036b29784c0f98e80858f9d1a]: S. 151BB inserted (6.4.2007) 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. 317](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/317) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-83d82670d235ea9756a21bfe7c418b46]: S. 151BC inserted (6.4.2007) 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. 318](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/318) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-819508d28017bc191b8a3cb211a85761]: S. 161(5) inserted (6.4.2007) 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. 321](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/321) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-05cce393ea67995d465839c8ec9cc9af]: Word in s. 169(3)(a) substituted (with effect in accordance with Sch. 12 para. 37(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 37(1)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/37/1/a), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-623afaf2abc072dba14221df7288f47f]: Words in s. 169(3)(a) repealed (with effect in accordance with Sch. 12 para. 37(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 37(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/37/1/b), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-6513f4f1e9a7c0793d33a00c0e5015c4]: Word in s. 169(3)(b)(ii) substituted (with effect in accordance with Sch. 12 para. 37(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 37(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/37/2), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-d884705020cf5539e855a11078cce62c]: Words in s. 169D(1) substituted (6.4.2007) 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. 322](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/322) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-16ad4e7043dced91aa97c5351046b99d]: Words in s. 226B(1) substituted (6.4.2007) 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. 323](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/323) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-eda106cfbaf131e685a965189214f4b1]: Words in s. 231(1)(d) inserted (6.4.2007) 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. 324](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/324) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-46336397a3e032a78535bdd42aceecec]: Words in s. 231(3)(c) inserted (6.4.2007) 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. 324](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/324) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-93b654b159c520bfe583fd0b53d0b383]: Words in s. 256(1) substituted (6.4.2007) 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. 326(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/326/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3fd4ed44916522342b804734e2810663]: S. 256(3)-(5) inserted (6.4.2007) 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. 326(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/326/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-83987a394fdba41108192544e6dd1d80]: Ss. 256A, 256B inserted (6.4.2007) 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. 327](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/327) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-14d2a22d943bd767d54081c24937144e]: S. 257(2A)-(2C) inserted (6.4.2007) 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. 328](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/328) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-114e475e441da9bc64e129ef09833188]: Ss. 261B-261E and cross-heading inserted (6.4.2007) 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. 329](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/329) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e08efa395b8032427391fc686fe39626]: S. 261F and cross-heading inserted (6.4.2007) 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. 330](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/330) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ea13fa4b28101ba6de86bde1abe3c30c]: S. 261G inserted (6.4.2007) 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. 331](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/331) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6bf2a96347587aed6ccdfa9f9dc1ea7b]: S. 261H inserted (6.4.2007) 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. 332](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/332) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1e80133321e63f0d924dcfcc41ca0fdc]: Words in s. 263ZA(1)(a) substituted (6.4.2007) 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. 333(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-76e74741202de84ad7ed7499146d212c]: Words in s. 263ZA(1)(a) substituted (6.4.2007) 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. 333(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d5e27951cd5cc84901ec479e6dbbd393]: Words in s. 263ZA(1)(b) substituted (6.4.2007) 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. 333(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c78e7cc73aac4df6baa0b64ec26c5879]: Words in s. 263ZA(2)(b) substituted (6.4.2007) 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. 333(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-fd1999a7bc1582aff628fea9dd635a61]: S. 263ZA(2A) inserted (6.4.2007) 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. 333(5)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8ca693a40feb1c45b41972fe7e0ce4c3]: Words in s. 263ZA(5)(d) substituted (6.4.2007) 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. 333(6)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/6/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-69c0308bab58578f117760efcfb70e5e]: Words in s. 263ZA(5)(e) substituted (6.4.2007) 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. 333(6)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/333/6/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f679fbfb8d7cf4b5524bcd16c40a125c]: Words in s. 263A(5) inserted (6.4.2007) 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. 334(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/334/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e94082695a2eea00ac10b2fdcc57bb8c]: Words in s. 263D(2)(b) substituted (6.4.2007) 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. 335(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-407d2da05d23a791622eda9fc30c52f6]: Words in s. 263D(2)(d) substituted (6.4.2007) 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. 335(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8f3ac2d6d168521341108ab50575078e]: Words in s. 263D(3)(b) substituted (6.4.2007) 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. 335(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b26255af64b6bdb8299414cf5beaf948]: Words in s. 263D(3)(d) substituted (6.4.2007) 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. 335(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0c70e010ebcd80e0a40c68091d3a0f17]: Words in s. 263D(4)(a) substituted (6.4.2007) 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. 335(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5cd725aa9643f44c04a40e4e3fa21803]: Words in s. 263D(4)(b) substituted (6.4.2007) 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. 335(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5ad965c16f9528484711c35ec9e154c2]: Words in s. 263D(4)(d) substituted (6.4.2007) 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. 335(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-55c08c2efb243e47e336595ef70b8d69]: Words in s. 263D(9) substituted (6.4.2007) 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. 335(6)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/6/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e61fbb6ca1131127c2407aee5e7c8f60]: Words in s. 263D(9)(a) substituted (6.4.2007) 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. 335(6)(b)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/6/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4245b20f033cca9d55d40eaee8a3c734]: Words in s. 263D(9)(a) substituted (6.4.2007) 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. 335(6)(b)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/6/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1134daec599cc34aca15cf062408f8c6]: Words in s. 263D(9)(b) substituted (6.4.2007) 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. 335(6)(c)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/6/c/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-da0c949fc171be4d9fd8bbac16cd02f0]: Words in s. 263D(9)(b) substituted (6.4.2007) 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. 335(6)(c)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/6/c/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8966ff7c4b65f48d887b77de0ab52dbf]: Words in s. 263D(10) substituted (6.4.2007) 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. 335(7)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/7) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-328cefe10871da81eebcc322cca5db80]: Words in s. 263D(12) substituted (6.4.2007) 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. 335(8)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/8/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8a06dbfa27d1e1bcc502f658f5929ca9]: Words in s. 263D(12) substituted (6.4.2007) 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. 335(8)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/335/8/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-602e0f9f5b76b91aa6fad891be116ca7]: S. 263F inserted (6.4.2007) 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. 336](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/336) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4d440a5f7c8041ab46f43f6007c83ee5]: S. 263G inserted (6.4.2007) 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. 337](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/337) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5dd1e61ddefa34e491246610dcbedb0e]: S. 263H inserted (6.4.2007) 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. 338](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/338) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-66b6d21cc392cb56b89493c43e80e82c]: S. 263I inserted (6.4.2007) 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. 339](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/339) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6270021c8d4b848b8a7df959217ab404]: Words in s. 271(3) substituted (6.4.2007) 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. 340(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/340/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-bae19b2ec1c7a5199062018ef42832f6]: S. 271(7A)-(7C) inserted (6.4.2007) 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. 340(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/340/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ffcb03320186c004ac6c4abfcb74fb22]: S. 285A inserted (6.4.2007) 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. 341](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/341) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-31af7d60581bcaf5b6348fbad44c2acf]: Words in s. 288(1) inserted (6.4.2007) 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. 342(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2920215dfb2fc2f8a0164eb5a6da7f6f]: Words in s. 288(1) inserted (6.4.2007) 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. 342(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-94f77f734c40903a37e1a79da7944d9c]: Words in s. 288(1) substituted (6.4.2007) 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. 342(2)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-de6036034dcbf872ce293e4169f9773a]: Words in s. 288(1) inserted (6.4.2007) 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. 342(2)(d)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-eeac1af44c04c74891786b27dcc825ab]: Words in s. 288(1) substituted (6.4.2007) 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. 342(2)(e)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/e) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-24d4e9f2199e5f0dfc9ea036edb9d352]: Words in s. 288(1) substituted (6.4.2007) 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. 342(2)(f)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/f) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e2966f50165255cba98a4849e46cf376]: Words in s. 288(1) substituted (6.4.2007) 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. 342(2)(g)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/g) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7d30f08fcaf0cb8850ba5fc9426082e5]: Words in s. 288(1) substituted (6.4.2007) 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. 342(2)(h)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/2/h) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-42407f2420a37363b5d5308c3bb54d34]: Words in s. 288(3) substituted (6.4.2007) 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. 342(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4c7fb45e447d8f9e0b8b3e7dd9893a57]: Words in s. 288(2) substituted (6.4.2007) 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. 342(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/342/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e077bceb98fef254dc7537f2bfdc4beb]: Words in Sch. 1 para. 2(7)(a) repealed (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 38](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/38), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41), [Sch. 26 Pt. 3(15)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/15)
[^key-bc1c8c1b663b7c1cf4334a895f5be87c]: Words in Sch. 4A para. 5(1) substituted (6.4.2007) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 39](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/39), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-420d5ababd9a42ac37cbf8661aeba06d]: Words in Sch. 4A para. 14 substituted (6.4.2007) 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. 344](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/344) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2736ddfc9af0e59f5744002092f466ba]: Words in Sch. 4C para. 4(1) substituted (with effect in accordance with Sch. 12 para. 36(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 36(1)(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/36), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-038e221983afbf40eb3269b3be05699e]: Words in Sch. 4C para. 5(1) substituted (with effect in accordance with Sch. 12 para. 35(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(a)(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-83a6e7df241544bb62856a13988bc9a1]: Words in Sch. 4C para. 5(1) substituted (with effect in accordance with Sch. 12 para. 35(3) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 12 paras. 35(1)(b)(2)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35), [41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^key-b7f7a45a0c9d1b33d332bb5724820d79]: Words in Sch. 5B para. 1(2)(e) inserted (6.4.2007) 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. 345(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2e3ac68aa863cdcbc318a0d1ed80112b]: Words in Sch. 5B para. 1A(5)(a) substituted (6.4.2007) 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. 345(3)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-01e8f7906ce02e4ff5b36f53f98eac71]: Words in Sch. 5B para. 1A(7) inserted (6.4.2007) 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. 345(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-a3bd7333096ed03905e9366edffa1ead]: Words in Sch. 5B para. 4(4) inserted (6.4.2007) 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. 345(4)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/4/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-901358e01860acb392f20baeeba123f1]: Words in Sch. 5B para. 4(4A) inserted (6.4.2007) 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. 345(4)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/4/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ff11f373cc2c396d5b23bb8d90ae2d70]: Words in Sch. 5B para. 4(4A)(b) substituted (6.4.2007) 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. 345(4)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/4/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-9204b1211ebcf0d8b15b5c5dcbaf26a1]: Words in Sch. 5B para. 4(4C) inserted (6.4.2007) 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. 345(4)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/4/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1d9e64325af643909b501230ac2469ef]: Words in Sch. 5B para. 6(1) inserted (6.4.2007) 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. 345(5)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/5/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-28a28aa1623ed5a867018c686d8ceda6]: Words in Sch. 5B para. 6(1) substituted (6.4.2007) 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. 345(5)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/5/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d7d9c1e94ce232e783c0bce2451ae15e]: Words in Sch. 5B para. 6(2) substituted (6.4.2007) 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. 345(5)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/5/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-377b778d982cec23be97f00ec1484623]: Sch. 5B para. 6(3) inserted (6.4.2007) 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. 345(5)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/5/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-400bc691b1198de2f81a358d5a6f2406]: Words in Sch. 5B para. 7(1)(a) inserted (6.4.2007) 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. 345(6)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/6/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-45af63bf13606e77d6bac08ef75c9d66]: Words in Sch. 5B para. 7(1)(b) inserted (6.4.2007) 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. 345(6)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/6/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-bd9de31b6a759b43f3cb0ebd86c3d0af]: Words in Sch. 5B para. 8(1)(e)(ii) substituted (6.4.2007) 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. 345(7)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/7/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ee7d5256cdfa83cb9df66fbad97461aa]: Words in Sch. 5B para. 8(5)(a) inserted (6.4.2007) 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. 345(7)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/7/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8eed742243f940e145bc4b3a2315cb76]: Words in Sch. 5B para. 8(7) inserted (6.4.2007) 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. 345(7)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/7/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-610f1b0727b60e73dd7e6815cfdb89ff]: Words in Sch. 5B para. 9(4)(b) substituted (6.4.2007) 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. 345(8)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/8/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-22a7256b39ac3ebd13e39119f033da31]: Word in Sch. 5B para. 11(5) inserted (6.4.2007) 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. 345(9)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/9/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-bb221b5997ec38515837ea8e54bfa834]: Sch. 5B para. 11(5)(b) and preceding word inserted (6.4.2007) 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. 345(9)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/9/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-da97109a38a1175ee21fe07b2aaceac5]: Words in Sch. 5B para. 13(5) inserted (6.4.2007) 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. 345(10)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/10) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-15d98d2bbd71fdaeb158f328f146d8f7]: Words in Sch. 5B para. 13C(3) substituted (6.4.2007) 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. 345(11)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/11/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-aac5b866fbf6b02b00e388f63a2c4119]: Sch. 5B para. 13C(4) substituted (6.4.2007) 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. 345(11)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/11/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-574dd4d9e59fab03be8776abfe72cfe5]: Words in Sch. 5B para. 14(3)(b) inserted (6.4.2007) 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. 345(12)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/12/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8de562546b2893fa3f91f032917fb6f0]: Words in Sch. 5B para. 14(3)(b) substituted (6.4.2007) 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. 345(12)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/12/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8fb9c7d11b1fa71472d01d34ba761784]: Words in Sch. 5B para. 14(3) inserted (6.4.2007) 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. 345(12)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/12/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4e75cf0319726d7466780595d8b02aff]: Words in Sch. 5B para. 16(4) inserted (6.4.2007) 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. 345(13)(a)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f6d8f1eb10890f01e6cebde2c84fcb99]: Words in Sch. 5B para. 16(4) inserted (6.4.2007) 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. 345(13)(a)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f6f832ca411e0dcb6b723a7248640867]: Words in Sch. 5B para. 16(6) inserted (6.4.2007) 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. 345(13)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-370dfbf9ce61ee747ec29423b4ae5af6]: Words in Sch. 5B para. 16(7)(a) inserted (6.4.2007) 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. 345(13)(d)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/d/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c8d52de39d4c9fd9f8e8a29500d52c5d]: Words in Sch. 5B para. 16(7)(aa) inserted (6.4.2007) 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. 345(13)(d)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/d/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-faaf8a880ec92bf0b7c0573e04f1609c]: Words in Sch. 5B para. 16(7)(c) inserted (6.4.2007) 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. 345(13)(d)(iii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/d/iii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ec904ac70e8639f9e618d8ac346d2923]: Words in Sch. 5B para. 16(7A) inserted (6.4.2007) 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. 345(13)(e)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/e/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-745c45a6ad08d4afe3beb74e4e4471bb]: Words in Sch. 5B para. 16(7A) substituted (6.4.2007) 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. 345(13)(e)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/13/e/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c3c181276bc2dfdad4625665652e45a2]: Words in Sch. 5B para. 19(1) substituted (6.4.2007) 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. 345(14)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-155b1112d1e7dc0f7b19e4fc41a3f87b]: Words in Sch. 5B para. 19(1) substituted (6.4.2007) 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. 345(14)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-dc717a520bbaf59b6474144edd513a8f]: Words in Sch. 5B para. 19(1) inserted (6.4.2007) 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. 345(14)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8c350b188b7268584c60307575c9a34d]: Words in Sch. 5B para. 19(1) substituted (6.4.2007) 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. 345(14)(d)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-00d3109e72a27dbe054e847b61192f90]: Words in Sch. 5B para. 19(1) inserted (6.4.2007) 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. 345(14)(e)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/e) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4429b1a0ff65ae1a86819f21fff980b5]: Words in Sch. 5B para. 19(1) inserted (6.4.2007) 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. 345(14)(f)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/14/f) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ce273f28f5eb006b09d9f55a05073ffe]: Word in Sch. 5B para. 19(3) repealed (6.4.2007) 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. 345(15)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/15), [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-c338e2cd34ccf982613ca324c5e9f1b0]: Sch. 5B para. 19(3)(d) and preceding word inserted (6.4.2007) 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. 345(15)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/345/15) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6c5849bbb31231d432ef4136793e6ad6]: Words in Sch. 7C para. 2(6) substituted (6.4.2007) 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. 348(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/348/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2dd24a7e739935c6b872b655a5fe02ab]: Words in Sch. 7C para. 7(1)(d) inserted (6.4.2007) 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. 348(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/348/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c85411593d50c378e8f56dab0db1a990]: Words in Sch. 7C para. 7(3)(c) inserted (6.4.2007) 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. 348(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/348/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-33ec912cdab4c2af3e73a3c81beafddd]: Words in Sch. 8 para. 5(6) substituted (6.4.2007) 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. 349](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/349) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3799922156a44f0575d5f8beb95ccc7a]: Sch. 10 para. 14(35)-(38) repealed (6.4.2007) 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-a9727cc1f7b57460a26acb8c7076108b]: Sch. 10 para. 14(50) repealed (6.4.2007) 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-fd0d9ec334cb0118df472a0d281d5160]: S. 170 applied (with modifications) (E.W.S.) (1.5.2007) by [The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 (S.I. 2007/785)](https://www.legislation.gov.uk/uksi/2007/785), [regs. 1](https://www.legislation.gov.uk/uksi/2007/785/regulation/1), [6(4)](https://www.legislation.gov.uk/uksi/2007/785/regulation/6/4)
[^key-fd7a1c96b7dce0f115fd66ef49f4f0b9]: Words in s. 8(2) substituted (with effect in accordance with s. 27(6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 27(2)(a)](https://www.legislation.gov.uk/ukpga/2007/11/section/27/2/a)
[^key-2fcaf172b72358b8a07270daea70322d]: S. 8(2A)-(2C) repealed (with effect in accordance with s. 27(6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 27(2)(b)](https://www.legislation.gov.uk/ukpga/2007/11/section/27/2/b), [Sch. 27 Pt. 2(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/2)
[^key-056ede730c89d72f9f1f9f68d02e0f2e]: S. 16A inserted (with effect in accordance with s. 27(6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 27(3)](https://www.legislation.gov.uk/ukpga/2007/11/section/27/3)
[^key-9077b0e00108e6e57833db36186043d8]: Words in s. 130(1)(a) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(2)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/2/a)
[^key-4c51abdf3fad831514517509db0d8dca]: Words in s. 130(1)(a) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/2/b), [Sch. 27 Pt. 6(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/5)
[^key-a8adcd27a61ff9123237f728970a1544]: Words in s. 144(8)(a) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/3)
[^key-4fdd970eac2d5a902013ddd4a98a7302]: Words in s. 146(4)(b) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/4), [Sch. 27 Pt. 6(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/5)
[^key-8289bc7b94570c84db95f56eca978051]: S. 171(2)(db) and preceding word inserted (with effect in accordance with Sch. 5 para. 10(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 10(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/10/1)
[^key-cd9c35bc069ea8f359772829e82c030b]: Words in s. 184A(2) repealed (with effect in accordance with s. 32(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/2), [Sch. 27 Pt. 2(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/4)
[^key-c796a0782cc6beb8974156f844872543]: Words in s. 184B(2) repealed (with effect in accordance with s. 32(8) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(3)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/3), [Sch. 27 Pt. 2(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/4)
[^key-71d9f9fae6e02288a94aae505a0b5f1a]: Words in s. 204(10) substituted (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 61(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/61/a) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-96a4f3a3e440b0f5942996bcf2db534d]: Word in s. 204(10) repealed (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 61(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/61/b), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-6a0f84f86c6792d337fb9b0ca6fcd6dc]: S. 210B(6)(b) and preceding word repealed (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 62(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/62/a), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-efe0388fed3bd4a810111e2730e2c7fe]: Word in s. 210B(8) substituted (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 62(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/62/b) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-3b66fd9ea588d2ba1e339085854b4de0]: Words in s. 210B(6)(a) substituted (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 5(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/5/2)
[^key-40d43f614e0c72e02163c72417498c23]: Words in s. 210B(8) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 9(2)(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/9/2/c), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-14c244baa2930c0f6fec076416f6607c]: S. 211(2)(3) substituted for s. 211(2)(2A) (with effect in accordance with Sch. 9 para. 17(1) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 9 para. 14(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9/paragraph/14/2)
[^key-8f3a318a03c7c185d5e003736f8ecc93]: S. 211(2A) inserted (with effect in accordance with Sch. 10 para. 17(2)(3) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 2(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/2/4)
[^key-626529d7305a61c71fef6d5a138b46e9]: Words in s. 212(2) substituted (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 63](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/63) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-a3f63e26ffd7fc18cf9f5afae46ca1df]: S. 212(7A) repealed (with effect in accordance with s. 39(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 8 para. 18](https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/paragraph/18), [Sch. 27 Pt. 2(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/8) (with [Sch. 8 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/part/2))
[^key-5216b99db2c51ed3df27835fddbeb364]: S. 212(2A) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/5/3/a), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-1fba020a42808bc15cd830cb38265b2f]: Words in s. 213(1A) repealed (with effect in accordance with s. 38(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 7 para. 64](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/64), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7) (with [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/part/2))
[^key-0efe07a6684bc7806a4c5b734b6307c6]: S. 214 repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 5(3)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/5/3/b), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-b86463c80d41b5cb842367046c8664c0]: S. 214A repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 5(3)(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/5/3/c), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-be7475d063eaec1978b90e3eb609bdbd]: S. 214BA repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 14(5)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/14/5/a), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-fb5926d2994fa16d11f24680e5cb3c6e]: Words in s. 263E(2) substituted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 8(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/8/2)
[^key-c1c8dbc7dc10eeb4e680a118b8e9e806]: Words in s. 263E(3)(a) substituted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 8(3)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/8/3/a)
[^key-849cab974f4c7478c150068d352d5a4a]: Words in s. 263E(3)(b) substituted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 8(3)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/8/3/b)
[^key-4fc6010884142830009761a8fd679a4b]: S. 263E(4A) inserted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 8(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/8/4)
[^key-3349df9fe0c4c8c5cce1aa3d7344d8e8]: Words in s. 263E(5) substituted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 5 para. 8(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/8/5)
[^key-803b90ffdbb3d0472acd38765934d7d0]: S. 272(3)(4) substituted (with effect in accordance with Sch. 26 para. 4(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 4(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/4); S.I. 2015/635, art. 2
[^key-c65a6a505bc11467f15d7980b931299c]: Word in s. 273(2) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/5)
[^key-b77fdf7ea13b58fb6c67dd7a1f8e8371]: S. 285 repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 8(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8/6), [Sch. 27 Pt. 6(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/5)
[^key-f10b81042a786ba7d08406c49fa6a0eb]: Word in s. 288(1) inserted (with effect in accordance with s. 27(6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 27(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/27/4)
[^key-e1b9b7d5f607fec776743ca3386d8771]: S. 288(5A)(5B) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/3)
[^key-4ba169046c13af129b109c239aac7cd9]: Sch. 5B para. 1(2)(da) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 16 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/16/paragraph/7/2/a)
[^key-743ce9d3a87a87dcf92d497fe9f38ade]: Sch. 5B para. 1(6)(7) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 16 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/16/paragraph/7/2/b)
[^key-de1e628036849cb1a858cf1e19303904]: Words in Sch. 5B para. 1A(1) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 16 para. 7(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/16/paragraph/7/3)
[^key-7b0ae9812aeb2ec22ddc509e03b132fb]: Sch. 7AC para. 17(4A) inserted (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 2(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/2/5)
[^key-3491cf7c6bb93f5fe1e07aef3b3bf800]: Sch. 7AC para. 17(5) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 14(5)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/14/5/b), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-628f38f6a8c02c7299c75fc545f58e6a]: Sch. 10 para. 14(22)(b) repealed (19.7.2007) 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-6395858e695ad5df63420f0fac90461a]: Sch. 10 para. 14(25) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(9)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/9)
[^key-217cfcb0fbe2d0673038dac7cd091040]: S. 210C inserted (with effect in accordance with Sch. 10 para. 17(4) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/3)
[^key-7797bfcf38e1482d76ce6121f0ee3394]: S. 263AZA inserted (with effect in accordance with s. 21(4) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 21(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/21/2)
[^key-b2e6dcb2d17d2a4908734124cbe31b1e]: S. 210A modified by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014)](https://www.legislation.gov.uk/uksi/2005/2014), [reg. 34A](https://www.legislation.gov.uk/ukpga/2000/17/regulation/34A) (as inserted by [S.I. 2007/2134](https://www.legislation.gov.uk/uksi/2007/2134), [regs. 1(1)(2)](https://www.legislation.gov.uk/uksi/2007/2134/regulation/1/1/2), [27](https://www.legislation.gov.uk/uksi/2007/2134/regulation/27))
[^key-cd4dcd1c6f2b5273fa053d530c20eff4]: S. 212 modified (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by [The Insurance Companies (Tax Exempt Business) Regulations 2007 (S.I. 2007/2145)](https://www.legislation.gov.uk/uksi/2007/2145), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2007/2145/regulation/1/1), [13](https://www.legislation.gov.uk/uksi/2007/2145/regulation/13)
[^key-3e64a4f857ed14ad26a4b8a2ac88ef63]: S. 212 modified (with effect in accordance with reg. 1(2) of the amending S.I.) 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(1), 37 (as amended by [S.I. 2007/2134](https://www.legislation.gov.uk/uksi/2007/2134), regs. 1(1)(2), 28)
[^key-076babb0e7754d0e4b36fb4d5b3fa76e]: S. 263A applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Sale and Repurchase of Securities (Modification of Enactments) Regulations 2007 (S.I. 2007/2486)](https://www.legislation.gov.uk/uksi/2007/2486), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2007/2486/regulation/1/1), [2(2)](https://www.legislation.gov.uk/uksi/2007/2486/regulation/2/2), [4](https://www.legislation.gov.uk/uksi/2007/2486/regulation/4)
[^key-56794ad11a72a04e1ff258010c1bc24e]: Words in s. 263A(1) substituted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 12(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/12/2); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-b6fc99cc4c76957bda74488f6e091d9f]: S. 263A(1A)(1B) inserted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 12(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/12/3); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-aead818fe576351dae83e7bdcc6409f5]: S. 263A(2) repealed (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 12(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/12/4), [Sch. 27 Pt. 2(14)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/14); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-ee90a843227aca9ad665d495a373a211]: S. 263A(5)(6) substituted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 12(5)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/12/5); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-888ae586dc33d39f33cac340b744f53d]: S. 263A heading substituted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 12(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/12/6); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-af5dcbd007c751d627722d9a06090b6e]: Sch. 7AC para. 12 substituted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 47(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/47/4), [Sch. 14 para. 13](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/13); [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^key-c5eef811781ebaaf7b58b889a0221762]: S. 24 excluded by Finance Act 1996 (c. 8), Sch. 9 para. 12D(5) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 16](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/16) (with S.I. 2008/1579, reg. 4(1)))
[^key-a79432940c5ea4ceb97b0c65ad40b1ef]: S. 122 excluded by [Finance Act 1996 (c. 8)](https://www.legislation.gov.uk/ukpga/1996/8), Sch. 9 para. 12D(5) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [S.I. 2007/3186](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para 16](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/16) (with S.I. 2008/1579, reg. 4(1)))
[^key-d66b3e0759afc59d6b16b2f027e05d12]: S. 138(2)-(5) applied by Finance Act 1996 (c. 8), Sch. 9 para. 12F(3) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 16](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/16) (with S.I. 2008/1579, reg. 4(1)))
[^key-7039ca5a0af04bd43d7ff65b8ea05654]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 30D(5) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 19](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/19) (with S.I. 2008/1579, reg. 4(1)))
[^key-73fd5cee2ed53564a2bfc3e2997091da]: S. 122 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 30D(5) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 19](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/19) (with S.I. 2008/1579, reg. 4(1)))
[^key-b3c95df834e9e61ae9e8748b47f056d1]: S. 138(2)-(5) applied by Finance Act 2002 (c. 23), Sch. 26 para. 30F(3) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 19](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/19) (with S.I. 2008/1579, reg. 4(1)))
[^key-9ffd178aa878f0ca954c883a60060552]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 85(1D) (as inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 21(2)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/21/2) (with S.I. 2008/1579, reg. 4(1)))
[^key-f241f3415fd984f032d31d5c6b286c02]: S. 24 excluded by Finance Act 1996 (c. 8), Sch. 9 para. 12B(5) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 8](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/8) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-e1911f910e3dc1230e67190b50e5d09a]: S. 122 excluded by Finance Act 1996 (c. 8), Sch. 9 para. 12B(5) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 8](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/8) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-30fbee062500225890bcdda9314a473a]: S. 138(2)-(5) applied by Finance Act 1996 (c. 8), Sch. 9 para. 12B(8) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 8](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/8) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-b1784ace7689fa8328386ab614e1cc7e]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 30B(5) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 10](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/10) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-90067f644c649d66b480561076a20f85]: S. 122 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 30B(5) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 10](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/10) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-cc41e47302232e0e735b34e3a5fd73df]: S. 138(2)-(5) applied by Finance Act 2002 (c. 23), Sch. 26 para. 30B(8) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 10](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/10) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-fff044c9ce9461ce44e9beefeb6dad83]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 29 para. 85A(6) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 11](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/11) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-201840b197436af671cd0bcffb0d474a]: S. 122 excluded by Finance Act 2002 (c. 23), Sch. 29 para. 85A(6) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 11](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/11) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-6d70671369a8ba260d1a754bb95c586a]: S. 116(8A)(8B) ceased to have effect by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), Sch. 1 para. 10, but that ceasing to have effect deemed never to have had effect by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), regs. 1(2), 5
[^key-afa69daf33c77f264612116a58aef6a3]: Ss. 140E-140G and cross-heading substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 2](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/2)
[^key-0f4da9a080f321c47bb5e886ddccd369]: Words in s. 24(1) substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 3](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/3) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-cba6ca5abfb9e328ceb4d38ba386fe9b]: S. 122(1A) inserted (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/4) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-60dac21b3fa6e11a77096f37a0ccea46]: S. 140(6AA) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 7](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/7) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 4(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/4/1))
[^key-180234dd7ab85d6d9373182a2553ce9b]: S. 140(6B)(6C) substituted for s. 140(6B) (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 5](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/5) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-6e97322b12136a80576b255486f1dd53]: Words in s. 140A(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(2)(a)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/2/a) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-620922443405fdfc04fd77d46ee42c60]: Words in s. 140A(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(2)(b)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/2/b) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-6fbc74e91b8ffb582775165e2b4d3b61]: Word in s. 140A(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(2)(c)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/2/c) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-80baf780e084e7d62b613033f9b1cd85]: Word in s. 140A(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(2)(d)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/2/d) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-5d65c17f8a4edb9b03d0c96e5068b869]: S. 140A(1A)-(1D) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/3) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-8cc2fa047f601c5b4e99f9e7e5ed0e2b]: Words in s. 140A(4)(a) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(4)(a)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/4/a) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-77abf447b756c049f99a2fc8b9b889ec]: Words in s. 140A(2)-(4) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(4)(b)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/4/b) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-ab5c55788eb90902d6dbe7c02cda1267]: Words in s. 140A(4)(a) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(5)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/5) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-253550307a45f3d913f4f317c5e176b0]: S. 140A(5) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(6)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-ae53eb3c98131ab502245576cb6293b7]: S. 140A(6) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(6)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-92febe9c06a7ac3485b1669b9863e934]: S. 140A(7) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(6)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-75b0b074dd5ecde46a859a13fd356aab]: S. 140A heading substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 2(7)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/2/7) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-91c30ce17e941c225267378b9f93df7f]: Words in s. 140B(2) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 3(a)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/3/a) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-42caa3695598091039bbe06727a2f739]: Words in s. 140B(2) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 3(b)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/3/b) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-74a0f73a956de1b3f6ec10f2729b5d98]: Word in s. 140B(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 3(c)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/3/c) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-ca123517a7e61533ae247b13dc9c6801]: Words in s. 140C(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(2)(a)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/2/a) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-8a4f98d3534c2cdcf74ed2c5229318a3]: Words in s. 140C(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(2)(b)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/2/b) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-c0feeac2686c7621c997db6132cb79d1]: Word in s. 140C(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(2)(c)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/2/c) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-c810a68f949ff73ea3105498b606fb8e]: Word in s. 140C(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(2)(d)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/2/d) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-93380861d528f345067e1b3d211d4e99]: S. 140C(1A)-(1C) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(3)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/3) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-2b0b2f8dae796525c4582d5f00839d8f]: Words in s. 140C(3) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(4)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/4) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-ca0662ad0e87fa714f7d85ab474ba7c8]: Words in s. 140C(8) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(4)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/4) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-602662127973a4b508b2b0861adeb85a]: S. 140C(6) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(5)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/5) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-caca8b1c207e1b15dc3085dd84841987]: S. 140C(7) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(5)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/5) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-365ed0ef35805ebcc93bea90e4e6a496]: S. 140C(9) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(5)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/5) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-bf0c8182a2a3b8a84c39cbe38531a4cb]: S. 140C heading substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 4(6)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/4/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-c991879ddb7554e6a87b2d1f20586c4c]: Words in s. 140D(2) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 5(a)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/5/a) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-18d2250f085026986be272d07bffe088]: Word in s. 140D(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/5/b) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-1b682de7630c13cb63bca03a9040b444]: S. 140DA inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 6](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-c3931a3fbf29b771177918e042ddf65c]: Ss. 140H-140L and cross-heading inserted (with effect in accordance with reg. 3(3) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 3 para. 1](https://www.legislation.gov.uk/uksi/2007/3186/schedule/3/paragraph/1) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 4(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/4/2))
[^key-1d5db424b821fe328c993ec7280d0bbb]: S. 154(2A)-(2C) substituted for s. 154(2A)(2B) (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 6](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/6) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-965e84be1f1872420ca198b3334370db]: S. 154(2D) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/8) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 4(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/4/1))
[^key-22ad1d082586003311cdec9946eee8a6]: S. 179(1AA) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 1 para. 9](https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/9) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 4(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/4/1) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1)))
[^key-b433fec9eba858cd37e7295b95c6e983]: S. 179(1B)-(1D) substituted for s. 179(1B)(1C) (with effect in accordance with reg. 3(2) of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)](https://www.legislation.gov.uk/uksi/2007/3186), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/3186/regulation/1/2), [Sch. 2 para. 7](https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/7) (with [S.I. 2008/1579](https://www.legislation.gov.uk/uksi/2008/1579), reg. 4(1))
[^key-d49f73f413ed9c7e6c0ae6facea03483]: Act modified (21.12.2007) by [Consumers, Estate Agents and Redress Act 2007 (c. 17)](https://www.legislation.gov.uk/ukpga/2007/17), [s. 66(2)](https://www.legislation.gov.uk/ukpga/2007/17/section/66/2), [Sch. 4 para. 9](https://www.legislation.gov.uk/ukpga/2007/17/schedule/4/paragraph/9) (with [s. 6(9)](https://www.legislation.gov.uk/ukpga/2007/17/section/6/9)); [S.I. 2007/3546](https://www.legislation.gov.uk/uksi/2007/3546), [art. 3](https://www.legislation.gov.uk/uksi/2007/3546/article/3), [Sch.](https://www.legislation.gov.uk/uksi/2007/3546/schedule)
[^key-cc9c9c4168d08c773e8f04e36612e770]: S. 171 excluded (with effect in accordance with reg. 1(2) of the affecting S.I.) by [The Taxation of Insurance Securitisation Companies Regulations 2007 (S.I. 2007/3402)](https://www.legislation.gov.uk/uksi/2007/3402), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2007/3402/regulation/1/1), [9(2)](https://www.legislation.gov.uk/uksi/2007/3402/regulation/9/2)
[^key-8a94f9be97afa838f3d995a5d7e25b70]: S. 179A excluded (with effect in accordance with reg. 1(2) of the affecting S.I.) by [The Taxation of Insurance Securitisation Companies Regulations 2007 (S.I. 2007/3402)](https://www.legislation.gov.uk/uksi/2007/3402), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2007/3402/regulation/1/1), [9(3)](https://www.legislation.gov.uk/uksi/2007/3402/regulation/9/3)
[^key-7a8d299bd69a46c34a12f57d79c73e48]: S. 211ZA(2A) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [28(2)](https://www.legislation.gov.uk/uksi/2008/381/article/28/2)
[^key-c0f88de45213355acccc9c0d55e4863b]: Word in s. 211ZA(3)(a) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [28(3)](https://www.legislation.gov.uk/uksi/2008/381/article/28/3)
[^key-704f4869a5d10d0c2a081bb377d495b4]: Words in s. 213(5) substituted for the words "assuming that the transferor had continued to carry on the business transferred after the transfer" (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(2)](https://www.legislation.gov.uk/uksi/2008/381/article/29/2)
[^key-ce62aeeec6cec0227b028cdc6d1e550d]: S. 213(5ZA) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(3)](https://www.legislation.gov.uk/uksi/2008/381/article/29/3)
[^key-453708dd55b662492fad9453f213e720]: S. 213(8A)(a) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(4)(a)](https://www.legislation.gov.uk/uksi/2008/381/article/29/4/a)
[^key-8f570571b45cc1744ad6e6af1ff55f6c]: Words in s. 213(8A)(c)(d) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(4)(b)](https://www.legislation.gov.uk/uksi/2008/381/article/29/4/b)
[^key-b7e8571a66bc1f2b18067f4134807df8]: Words in s. 213(8B) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(5)](https://www.legislation.gov.uk/uksi/2008/381/article/29/5)
[^key-26ea46fc9676aec71f222a9e1e1a5f9e]: Words in s. 213(8F)(a) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(6)](https://www.legislation.gov.uk/uksi/2008/381/article/29/6)
[^key-b3f1ea09bb8025fcfb569ec973ba7b72]: Words in s. 213(8H) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(7)](https://www.legislation.gov.uk/uksi/2008/381/article/29/7)
[^key-cfb4eb658a2d382669d1003d7183598e]: S. 213(8HA) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(8)](https://www.legislation.gov.uk/uksi/2008/381/article/29/8)
[^key-49207fe08e5b8a4408ae8ae361896c7f]: S. 213(8J) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(9)](https://www.legislation.gov.uk/uksi/2008/381/article/29/9)
[^key-4e6abf746bc5d534f14168463f7c4f0a]: S. 213(10) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381)](https://www.legislation.gov.uk/uksi/2008/381), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/381/article/1/1), [29(10)](https://www.legislation.gov.uk/uksi/2008/381/article/29/10)
[^key-fe7dc1150b20310078b4e7112c67a125]: Ss. 104-114 modified (6.4.1999) by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), regs. 1, 34(2) (as amended (6.4.2008) by [S.I. 2008/704](https://www.legislation.gov.uk/uksi/2008/704), [regs. 1](https://www.legislation.gov.uk/uksi/2008/704/regulation/1), [15(2)](https://www.legislation.gov.uk/uksi/2008/704/regulation/15/2))
[^key-4e2a82806e1b181bc81cc4a93bdd6280]: Sch. 5AA para. 5(a)(i) substituted (6.4.2008) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)](https://www.legislation.gov.uk/uksi/2008/954), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/954/article/1/1), [17](https://www.legislation.gov.uk/uksi/2008/954/article/17) (with [art. 4](https://www.legislation.gov.uk/uksi/2008/954/article/4))
[^key-d4da516005cabd70660ed4585d919d4b]: Words in Sch. 5B para. 14(5)(a) substituted (6.4.2008) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)](https://www.legislation.gov.uk/uksi/2008/954), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/954/article/1/1), [18(2)(a)](https://www.legislation.gov.uk/uksi/2008/954/article/18/2/a) (with [art. 4](https://www.legislation.gov.uk/uksi/2008/954/article/4))
[^key-27e277657dba0a1402751edfd8280c77]: Words in Sch. 5B para. 14(5)(b) substituted (6.4.2008) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)](https://www.legislation.gov.uk/uksi/2008/954), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/954/article/1/1), [18(2)(b)](https://www.legislation.gov.uk/uksi/2008/954/article/18/2/b) (with [art. 4](https://www.legislation.gov.uk/uksi/2008/954/article/4))
[^key-8d95e400a51d8afc185af0d7aba01e66]: Sch. 5B para. 14(6) repealed (6.4.2008) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)](https://www.legislation.gov.uk/uksi/2008/954), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/954/article/1/1), [18(3)](https://www.legislation.gov.uk/uksi/2008/954/article/18/3), [Sch.](https://www.legislation.gov.uk/uksi/2008/954/schedule) (with [art. 4](https://www.legislation.gov.uk/uksi/2008/954/article/4))
[^key-9dc3f7925ad824a2cb3b88907521504d]: S. 140A(1C) modified (temp.) (8.7.2008) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [6(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/1), [Sch. 4 para. 2(a)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/4/paragraph/2/a) (with [reg. 6(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/2))
[^key-d10855e704644c10d400e684f6e7c951]: S. 140C(1C) modified (temp.) (8.7.2008) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [6(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/1), [Sch. 4 para. 2(b)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/4/paragraph/2/b) (with [reg. 6(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/2))
[^key-24e54b00d945ea5587244cf92df213d2]: S. 140E(2)(d) modified (temp.) (8.7.2008) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [6(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/1), [Sch. 4 para. 2(c)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/4/paragraph/2/c) (with [reg. 6(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/2))
[^key-db5bc05e20f4708735cbbdbe26523b31]: S. 140F(2)(e) modified (temp.) (8.7.2008) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [6(1)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/1), [Sch. 4 para. 2(d)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/4/paragraph/2/d) (with [reg. 6(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/6/2))
[^key-0cb1f37dfd31b9eb36f9b28deffaf15b]: Words in s. 116(8A) inserted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 2](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/2)
[^key-fca226c24fb8dcfeb40c49aef27166a3]: Word in s. 140F(2)(d) omitted (with effect in accordance with reg. 3 of the amending S.I.) by virtue of [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 3(a)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/3/a)
[^key-91a9b792a6fb8e18756abb3bef589410]: S. 140F(2)(f) and preceding word inserted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 3(b)](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/3/b)
[^key-76cf6cd864206a395a9e9a2ee9fbd1c5]: S. 140GA inserted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 4](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/4)
[^key-ac3a16fa88a9813952c0a9968bef4e17]: Words in s. 140I(1)(a) substituted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 5](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/5)
[^key-74e50a668d28f83a221a32da5ec00aad]: Words in s. 140J(1)(a) substituted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 6](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/6)
[^key-7967e8e224dce50fea3be6254981126f]: Words in s. 140L(1) inserted (with effect in accordance with reg. 3 of the amending S.I.) by [The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579)](https://www.legislation.gov.uk/uksi/2008/1579), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2008/1579/regulation/1/2), [Sch. 1 para. 7](https://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/7)
[^key-6f040b2bdbbcba539e5eb40e71724230]: S. 12 applied by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 809F(4)(6)](https://www.legislation.gov.uk/ukpga/2007/3/section/809F/4/6) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 1](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/1))
[^key-867f946a4c07f2f8986f520923bb98e2]: Ss. 87, 87A, 87C-90 applied (with modifications) by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 762(3)](https://www.legislation.gov.uk/ukpga/1988/1/section/762/3) (as substituted (with effect in accordance with Sch. 7 para. 98 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 93(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/93/3))
[^key-499e27210c1eb59de549e95002357ddd]: Ss. 96-98 applied (with modifications) by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), s. 762(3) (as substituted (with effect in accordance with Sch. 7 para. 98 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), Sch. 7 para. 93(3))
[^key-86dae35873daed2da5e53fa1fadaa694]: Sch. 4C applied (with modifications) by [Income and Corporation Taxes Act 1988 (c. 1)](https://www.legislation.gov.uk/ukpga/1988/1), [s. 762(3)](https://www.legislation.gov.uk/ukpga/1988/1/section/762/3) (as substituted (with effect in accordance with [Sch. 7 para. 98](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/98) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 93(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/93/3))
[^key-6a8115e67950f7f9515d9a638916eb4c]: Ss. 87-89 modified (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 125(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/125/2)
[^key-1d9a79f7761623f9fc87a84ecc3ff785]: Sch. 4C para. 8A applied (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 126(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/126/4)
[^key-e2a08164eb5f6b41c2deab13430f0a7c]: Sch. 4C modified (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 paras. 152-155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/152)
[^key-2dcc6fc7ec24769919ca97277b57823e]: S. 2(4)(5) substituted for s. 2(4)-(6) (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 24(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/24/2)
[^key-bcde2ebeffaf1654f599badac37ce6f0]: S. 2(7)(b)(ii) and preceding word omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 24(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/24/3/a)
[^key-c7d2b7dc6fb2a428829f7a0dff219333]: Words in s. 2(7)(c) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 24(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/24/3/b)
[^key-9b84ac4ee52f083d51ac8833bcd9357b]: Words in s. 2(7) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 24(3)(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/24/3/c)
[^key-dca92d72c4cfff4270df545fd68deacd]: S. 2(8) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 24(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/24/4)
[^key-1d7a0b6cb392f95f06af4df1f45707b2]: Words in s. 2(7)(a) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 2](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/2)
[^key-8134211a9b04cd9b4491f3e21274eded]: S. 2A omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 25](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/25)
[^key-78953e17937ef9e1ffa063f4f277c035]: S. 3(1A) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 56(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/56/2)
[^key-7e347768960192a3217dde79335ae01b]: S. 3(5C)(aa) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 56(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/56/3/a)
[^key-e32c9a0eae7ea9a49a82680400d91c89]: Words in s. 3(5C)(b) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 56(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/56/3/b)
[^key-f97632082c401cf431cc92d20dfee37c]: Word in s. 3(5) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 26(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/26/2)
[^key-f441b94f1b23b8c65a3efc779b2f48c9]: Words in s. 3(5C)(c) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 26(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/26/3/a)
[^key-d27060d276a4c9a743ad0f642e222403]: Words in s. 3(5C)(c) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 26(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/26/3/b)
[^key-3cde6ce754019cbf5a8dcd166bf378c8]: S. 3A(5A) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 57](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/57)
[^key-186a3137f986751d5c848b0d6e04fbd1]: S. 3A(2)(a) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 27(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/27/a)
[^key-cb3db0e313c9cadeb76e839c7b56b72f]: Words in s. 3A(2)(b) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 27(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/27/b)
[^key-535824dad4b93f920102fa680e8b7c1b]: S. 6 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 3](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/3)
[^key-1863b19606c8e8dd273b89ab73bcb767]: S. 9(2) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 58](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/58)
[^key-0fc3552807d0ca6e40937754d78b6aa1]: Words in s. 9(3) substituted (with effect in accordance with s. 24(8) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 24(6)](https://www.legislation.gov.uk/ukpga/2008/9/section/24/6)
[^key-db84eecf3bac7b999d809f2e159c706c]: S. 9(5)(6) inserted (with effect in accordance with s. 24(8) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 24(7)](https://www.legislation.gov.uk/ukpga/2008/9/section/24/7)
[^key-fdb4eb3aa1b51daaf7e1a28be0bc5d0d]: S. 10A(9ZA) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 59](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/59) (with [Sch. 7 para. 84(1)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/84/1)[(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/84/3))
[^key-6a0d591d5606700b8308114d5b3946bf]: S. 12 substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 60](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/60) (with [Sch. 7 para. 84(1)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/84/1)[(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/84/2))
[^key-a4e401c940ccfae0fbcd8a36cc2f4d94]: Word in s. 13(2) substituted (with effect in accordance with Sch. 7 para. 105 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 103](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/103)
[^key-0a4c00069adafdabc13904b90e3cb095]: S. 13(10A) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 28](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/28)
[^key-ac2c015ebbe0cbb416afa788389151a7]: S. 13(7A)(b)-(d) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 4](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/4)
[^key-e098c81ec4c2001c61aa8d3c9c4ba172]: S. 16(4) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 61](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/61)
[^key-fe30d7ef5c4c1c810669f6740ba57473]: Ss. 16ZA-16ZD inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 62](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/62)
[^key-dd4cf5e0fafb93f8823aba3ccfc3a778]: Word in s. 35(2) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(2)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/2/a)
[^key-2a547a56d2ec6f169ec09540f91be18f]: Words in s. 35(2) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/2/b)
[^key-dbd707be01cbb35febdc4fc07e29704a]: S. 35(2A) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/3)
[^key-c4f977b26551794ab199d5f850a19fd7]: Words in s. 35(3)(d) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/4)
[^key-4cfb092ddd1a1c535704c544797a467b]: Words in s. 35(4) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/5)
[^key-5c916dc561998482efad8aa5607dbf93]: Words in s. 35(5) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(6)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/6)
[^key-0ea2180221b0f7096700dc904a8c9e74]: S. 35(6)(a) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(7)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/7/a)
[^key-2de04e999fb06040f0376e91df35ea87]: Words in s. 35(6)(aa) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(7)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/7/b)
[^key-ee45f53315fca6241865ff0d40da16b3]: Words in s. 35(6)(b) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(7)(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/7/c)
[^key-bcb5098bf993441a9034ad6808d827d5]: Words in s. 35(7) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(8)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/8)
[^key-c55a085df4e6b89df2db7ba6775991d9]: Words in s. 35(9) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(9)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/9)
[^key-1188f11ddfbbf75cecc8f95687a30721]: Words in s. 35(10) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 58(10)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/58/10)
[^key-bc71cee45857c8d2b9be775d8ee26957]: S. 35A inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 59](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/59)
[^key-e4262ba6b241e8d7f295427884d88577]: Words in s. 36 substituted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 73](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/73)
[^key-416337d4f27bd9cff248e443e622a146]: S. 53(1A) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 79(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/79/a)
[^key-00557364800664b51ef118ad01bffe09]: Word in s. 53(4) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 79(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/79/b)
[^key-f2cf57f71c3c249ee72c1b3f9a6f946f]: Words in s. 54(1) substituted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 80(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/80/2)
[^key-bfa4bc688cf3e077ca15fa255fd2c55a]: S. 54(1A) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 80(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/80/3)
[^key-664bd08722c50624f5f8e4dbc3375288]: Words in s. 55(5) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 60](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/60)
[^key-03c3b6be1a7f731e038d2e7a53595952]: Words in s. 62(2A) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 29(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/29/2)
[^key-55525e0f6b137b312e2edd7627c3e5f6]: S. 62(2B) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/29/3)
[^key-0fe6f7f96514ac9b37f8b90b1d1223f8]: Words in s. 73(1) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 61](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/61)
[^key-deaa7729756687864a872739bb99dc1c]: Words in s. 85(11) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 107](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/107)
[^key-aba384ce55cf870603e02f74c3029e85]: S. 85A(2A) inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 129(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/129/2) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-6e93ee211c2049673cc5e41fb35b4066]: S. 85A(3) substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 129(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/129/3) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-41cf4414cf2be59f41e5405167e103fc]: Words in s. 86(1)(e) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 30](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/30)
[^key-97994a5f5fca4e7181a0d807a41cae49]: Words in s. 86A(2)(a) substituted (with effect in accordance with Sch. 2 para. 56(1) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(2)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/2/a)
[^key-755dcecd44d8d2e77ddb88589bfbf18e]: Words in s. 86A(2)(b) substituted (with effect in accordance with Sch. 2 para. 56(1) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/2/b)
[^key-d015e79080101f2542168cd611399b1f]: S. 86A(2A) omitted (with effect in accordance with Sch. 2 para. 56(1) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/3)
[^key-fb58d809bccf548306e973d5aaf93342]: S. 86A(2B) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/4)
[^key-954687a62ca613d9a1a507ee0caeec60]: Words in s. 86A(7) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/5)
[^key-a5e49bf0f00d54a25b06552f5700fd23]: S. 86A(7A) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 31(6)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31/6)
[^key-a6cca5dc39216eb5513f879c19749fd0]: Ss. 87-87C substituted for s. 87 (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 108](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/108) (with [Sch. 7 paras. 116-119](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/116))
[^key-980b22bdd18817502efbb7436a0364ad]: Ss. 90, 90A substituted for s. 90 (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 111](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/111)
[^key-1c5889fad469d995581ea9825a04211f]: S. 88(2) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 109(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/109/2)
[^key-9958af93ae9ae62498c4c944f0143340]: S. 88(7) omitted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 109(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/109/3)
[^key-7a83def42847bcf6c6631c7afa5d400c]: S. 88(6) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 6](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/6)
[^key-5641961ec141176924d233f0445772e8]: Words in s. 89(1) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 110(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/110/2)
[^key-c950a5227992da1be87bc4464d88778e]: S. 89(1A)-(4) substituted for s. 89(2)(3) (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 110(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/110/3) (with [Sch. 7 para. 123](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/123))
[^key-f2559548c83d41ced13f9a8059b653d8]: S. 91(1)(1A) substituted for s. 91(1) (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 112(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/112/2)
[^key-b73f47b9f8c6bdb90d87c5087d8b1000]: Words in s. 91(5)(a) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 112(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/112/3)
[^key-cbd2dbb27a321d01bb2b55ffd2141f76]: S. 91(8) omitted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 112(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/112/4)
[^key-2073dd6ea6888c1faec929379c752f64]: Ss. 92-95 omitted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 113](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/113)
[^key-0e1dc2fdc263c82f7276bcb7df6f8177]: S. 104(2)(2A) substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 85(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/85/2)
[^key-3d460a8b9c60cf9d990a8cd23fb6c61d]: Word in s. 104(3) omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 85(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/85/3)
[^key-a0e24c147791ac4d608f47522174ca8e]: S. 104(3A) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 85(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/85/4)
[^key-6d9be9d498c7ccdcfd7e04b279d94b63]: Word in s. 104(5) omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 85(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/85/5)
[^key-60c04631c93dad791e84fda3a9c438f9]: S. 105(3) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 86](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/86)
[^key-b4f84c0ab410d702b255346680ad72da]: S. 106A(5ZA) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/2)
[^key-f9bc07bf2199187c85e28c0a4ac138d1]: Word in s. 106A(6) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/3)
[^key-b265f0dbd334ac74c5225cc6cdc2deb6]: S. 106A(7) omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/4)
[^key-92cc12d99d2cca0c120161513664f7a5]: S. 106A(8) omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/5)
[^key-2a4b9278a2b8121bd063dfd07907d774]: S. 106A(10) substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(6)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/6)
[^key-6cf796a79c1c20db956e9db05c2696cb]: Words in s. 106A heading omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 87(7)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/87/7)
[^key-bd656cdb2f3abdb2cb3862462ab1c6e6]: Words in s. 107 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 88](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/88)
[^key-34c24f5969f92d94456bb42bc9f87df8]: Words in s. 108 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 89](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/89)
[^key-a5ed701c46e67424c31e225b9914b8a0]: Words in s. 109(1) substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 90(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/90/2)
[^key-cf58eeaad40abe2e5bd21844f8c2c0d8]: Words in s. 109 heading substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 90(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/90/3)
[^key-25c1e9955bf11bd8cf9466fdfc58e33f]: Words in s. 110 heading substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 91](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/91)
[^key-60088ccfc8e8c78a3899dc6fcb770c5a]: S. 110A omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 92](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/92)
[^key-be9144c7827a5159dc0c9dca424bf439]: Words in s. 112 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 93](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/93)
[^key-84e5484d69729ab542aa574a6a44d5c7]: S. 113(A1) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 94(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/94/2)
[^key-4ae2dd9ad809d0622b522bb06fdbcf43]: Words in s. 113 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 94(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/94/3)
[^key-aeaccd9db3588382ab4d1f23a6d3559c]: S. 114(A1) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 95(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/95/2)
[^key-b6be83529fab897da253fa718b311dcb]: Words in s. 114 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 95(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/95/3)
[^key-bdbf6b8e60c63f78dba551e719911d85]: S. 119A(5A) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 63](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/63)
[^key-58eb043d1aef907a558338dae1205af2]: S. 119B inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 64](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/64)
[^key-22195a7fc6bd0d9651ca272d2b40de68]: Words in s. 145(1) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 81(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/81/2)
[^key-6b69033148ef402431148a3366f86357]: S. 145(1A) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 81(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/81/3)
[^key-44ad5db9ee28a7544482ce6e8295d5ba]: S. 149AA(7) inserted (with effect in accordance with s. 49(9) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 49(1)](https://www.legislation.gov.uk/ukpga/2008/9/section/49/1)
[^key-74b3e6c9692e950f1ff46775e04f72f9]: Words in s. 150A(3)(b) substituted (with effect in accordance with Sch. 1 para. 65 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 1 para. 48](https://www.legislation.gov.uk/ukpga/2008/9/schedule/1/paragraph/48)
[^key-377bd8aba6e02621e44e3d3ab2777764]: S. 150D omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 32](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/32)
[^key-632ecd9ceeaf0ea91c792e131bf7e4f9]: S. 165(8)(aa) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 33](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/33)
[^key-5711249d7faa45095a90d907c661ff4e]: S. 165A inserted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 34](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/34)
[^key-fa68486822f0aab456622af75ea05050]: Words in s. 175(2C) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 62](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/62)
[^key-708335c572b66320ba36f4d7551e1c17]: Words in s. 210A(10)(a) omitted (with effect in accordance with Sch. 17 para. 18(6) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 17 para. 18(5)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/17/paragraph/18/5/b)
[^key-093e2a95a99d25dfbacd6735532255b4]: S. 210A(10A) inserted (with effect in accordance with Sch. 17 para. 15 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 17 para. 13](https://www.legislation.gov.uk/ukpga/2008/9/schedule/17/paragraph/13)
[^key-23360346a0aacf83edb9c708e595020c]: S. 214C and cross-heading omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 35](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/35)
[^key-636659d7ef7f8c19ed54e3303f46b26e]: Words in s. 228(8) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 36](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/36)
[^key-f313c18685f203cc69e9098a865d9e43]: Words in s. 241(3A) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 37](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/37)
[^key-bac671254d47cd3bafc3ba7e2c382860]: Words in s. 241(3A) inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 3 para. 3](https://www.legislation.gov.uk/ukpga/2008/9/schedule/3/paragraph/3)
[^key-a7a185309050fcb204723125eecfb707]: Words in s. 253(14)(b) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 38](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/38)
[^key-60dae785482e6e22ae8a8d4c1878a18c]: S. 261C(2)(a) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 39](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/39)
[^key-87d4e944e115fc6846b86ac097d9d15f]: Words in s. 263D(6)(b) substituted (with effect in accordance with s. 63(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 23 para. 11(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/23/paragraph/11/2)
[^key-4db1f39c449090de45dabc4e0255d24f]: S. 263D(7) substituted (with effect in accordance with s. 63(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 23 para. 11(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/23/paragraph/11/3)
[^key-fadd1be5762e6275d7a83362e59d47bb]: Words in s. 274 substituted (with effect in accordance with Sch. 4 para. 9(4) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 4 para. 8](https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/8)
[^key-29d37149a829339fa95f524ecf7f2b30]: Words in s. 279(2)(a) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 40](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/40)
[^key-10c973e613d084684c06c331a82b01de]: Words in s. 279A(7)(b) substituted (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 41](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/41)
[^key-4f59cb5fcf8cb3ab9de69ae06dfc604d]: S. 279B(1)(b) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 42](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/42)
[^key-431cddb4b0ea328a94adcbef27f424f6]: Ss. 279C(3)-(4A) substituted for s. 279C(3)(4) (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 43(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/43/2)
[^key-1ccecb3245c2fe6d45f4f4e13241602d]: Words in s. 279C(6)(c) substituted (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 43(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/43/3)
[^key-642a91518cf155bf5838e82feb6eefad]: S. 279C(8) omitted (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 43(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/43/4)
[^key-96f18496432ba27ac19bad654adf4027]: S. 279C(10) omitted (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 43(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/43/5)
[^key-f78ea692f1bf24e6c7a93b46e3352772]: S. 284B(1) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 44](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/44)
[^key-3c1bb9b1b09ee06c701510a5a78a0617]: Sch. A1 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 45](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/45)
[^key-9e3d12e943bbc4fc316165e2c7a8a7ea]: S. 288(3A) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 63](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/63)
[^key-9bc60d168e7bff6ee46d2cee07bd1a77]: Words in s. 288(1) substituted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 101(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/101/2)
[^key-436f0c94005e530204cc80583cff1fc5]: S. 288(1ZA) inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 101(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/101/3)
[^key-2abef61e908459a30632f990b13472d7]: Sch. 2 para. 1(3) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/2)
[^key-05db36473fcb13e9b14c7e04ded77b69]: Sch. 2 para. 4(6) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/a)
[^key-0360a89549eb7f905df4462eb91311eb]: Words in Sch. 2 para. 4(8) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/b)
[^key-690bdbfd2aae37e6ee3edfdf1a721228]: Word in Sch. 2 para. 4(9) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(c)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/c/i)
[^key-ac8b7ce6a4763a81ccc7784e27b6d564]: Words in Sch. 2 para. 4(9) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(c)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/c/ii)
[^key-8db4cf8001136c1fbed7102cfc17e613]: Words in Sch. 2 para. 4(9) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(c)(iii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/c/iii)
[^key-781a066d3763247d9abdebe49663c6c9]: Words in Sch. 2 para. 4(10)(a) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(d)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/d)
[^key-6724ff007b03b8a9d31a3fbde640823e]: Sch. 2 para. 4(11)(a) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(e)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/e/i)
[^key-63e9ff93f078875699f4ee15961f782a]: Words in Sch. 2 para. 4(11)(b) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(e)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/e/ii)
[^key-4560c7d99aea4a189a410e30e61afe42]: Words in Sch. 2 para. 4(11)(c) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(3)(e)(iii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/3/e/iii)
[^key-28c44c3029cefcb41b086c95dc16e188]: Sch. 2 para. 17(3)(a) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(4)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/4/a)
[^key-d02fb661506d53a3b077cbc909d8fafa]: Words in Sch. 2 para. 17(3)(b) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(4)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/4/b)
[^key-f736fe0bb2f5492d3b402b218df70166]: Words in Sch. 2 para. 17(3)(c) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(4)(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/4/c)
[^key-e24ca535edc8eb4dd0ef227a9f4c49e2]: Sch. 2 para. 22 omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 64(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/64/5)
[^key-382a12c12f2f57fce11f1b6a59c41fe6]: Words in Sch. 3 para. 1(1) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 65(2)(a)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65/2/a/i)
[^key-49cac76368672d5f20d5672a4589a358]: Words in Sch. 3 para. 1(1) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 65(2)(a)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65/2/a/ii)
[^key-3bd5f48e7037be71ab4d44100427f0d0]: Words in Sch. 3 para. 1(2) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 65(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65/2/b)
[^key-d6a9acec6340a502225b519594620456]: Words in Sch. 3 para. 2(1) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 65(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65/3)
[^key-b9fee706a6dc4a24d9c9198b73bdb46d]: Words in Sch. 3 para. 2(3) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 65(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65/3)
[^key-2c072a35dee9c741c40efc63528dfc67]: Sch. 4 para. A1 and cross-heading inserted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/2)
[^key-0e3259889adef1eee62d58b583929347]: Words in Sch. 4 para. 2(5) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/3/a)
[^key-dd71f7c08f42698927cb994c96ac0de2]: Words in Sch. 4 para. 2(5) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/3/b)
[^key-4eaaa5a714a6ca1b39bb67018923b5ef]: Words in Sch. 4 para. 4(2) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/4)
[^key-c672bf148a89a5e390cc339a7ebffd21]: Words in Sch. 4 para. 7 substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 66](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/66)
[^key-7bb9c99750824fa00e7d76637e7c55ec]: Words in Sch. 4 para. 9(1)(b) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(5)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/5/a)
[^key-14ea4c4410be490f80b2cd63872b566a]: Sch. 4 para. 9(1)(c) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(5)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/5/b)
[^key-9ec9217d6e84b8916c00b83d27a1c257]: Words in Sch. 4 para. 9(1) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 74(5)(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74/5/c)
[^key-6df6845a7df19056bdd150c7a87ddfd6]: Words in Sch. 4A para. 7(4) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/7/2/a)
[^key-05e479e7e1d91b1e715d2bcb82c3b905]: Words in Sch. 4A para. 7(5)(c) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/7/2/b)
[^key-ef42781536d30a3034581ab752d66bd3]: Words in Sch. 4A para. 12 substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 7(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/7/3/a)
[^key-e3032567c8cc9243b9966b6196479ced]: Words in Sch. 4A para. 12 substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 7(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/7/3/b)
[^key-2341a0d75864cba2a777713a99b2d693]: Word in Sch. 4B para. 1(1) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 8(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/8/2)
[^key-dc09c47901d20907d7714514760a0b61]: Word in Sch. 4B para. 3(1) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 8(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/8/3/a)
[^key-2165580f7e4f8ec421a237e568a3200d]: Sch. 4B para. 3(2) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 8(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/8/3/b)
[^key-7ba701c6f3903b941203b7bc09b924cd]: Word in Sch. 4B para. 3 cross-heading omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 8(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/8/3)
[^key-72543019fc7e6882abee8dea477123a6]: Sch. 4B para. 3(4)(5) substituted for Sch. 4B para. 3(4) (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 130](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/130) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-0e06f9e94c7038d08903db4ea92cc167]: Sch. 4C para. 1(2)-(3A) substituted for Sch. 4C para. 1(2)(3) (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 132](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/132) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-6b288ddd826d3ab61984021f15a30a36]: Sch. 4C para. 1A and cross-heading inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 133](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/133) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-d9ae4adbadf1ed728520547a5abdc009]: Sch. 4C para. 8AA and cross-heading inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 139](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/139) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-948c893e4bb31f06b862efbce22ec786]: Words in Sch. 4C para. 4(2) inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 134](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/134) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-92a1f85ce9bd49123c9585ea38ecc4d0]: Words in Sch. 4C para. 5(2)(a) inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 135](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/135) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-cf0a5c6cf85cdabfff25c1328b8de450]: Sch. 4C para. 6(3) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 9](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/9)
[^key-b576d99d2254dfcda22d404bc13e392a]: Words in Sch. 4C para. 6(1) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 47(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/47/2)
[^key-c128d2b20fdc19a2534dff51338af15d]: Sch. 4C para. 6(1A) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 47(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/47/3)
[^key-0cd7bb20bbb44f30a67a20c47128bb54]: Sch. 4C para. 7A omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 136](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/136) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-20869e4e35a886729802ea1f3cc55ee6]: Sch. 4C para. 7A cross-heading omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 136](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/136) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-ab03f4914990e75bafa478eb51dfe453]: Sch. 4C para. 7B substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 137](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/137) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-a2fe6193674e052de41edfc9e661cecb]: Sch. 4C para. 8 substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 138](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/138) (with [Sch. 7 paras. 148](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/148)[151(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/151/2)[155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-86cf81e37bb4d0faf063b1f94b9e21f3]: Sch. 4C para. 8B omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 140](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/140) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-18208f6965d5d92ab71508ead873dcd8]: Sch. 4C para. 8B cross-heading omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 140](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/140) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-90ba676b0b6d1555a92563f23817b06f]: Sch. 4C para. 8C omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 140](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/140) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-9dbb48d08db04204f88d5c01f4ff6f50]: Sch. 4C para. 9 and cross-heading substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 141](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/141) (with [Sch. 7 paras. 149](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/149)[155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-2f89fea95a93dbc661da99785bc83348]: Words in Sch. 4C para. 10(1) substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 142(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/142/a) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-9b846593afe7220c379556e9f503db3d]: Sch. 4C para. 10(2) omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 142(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/142/b) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-f98e3fce20c9ea6e49abee75b3b4a986]: Sch. 4C para. 10(3) omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 142(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/142/b) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-68dbedfe2ceb3440010ebc1b7fc2ad0c]: Sch. 4C para. 11 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 48](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/48)
[^key-77d5ced43f1615e0443d38fdd350160c]: Sch. 4C para. 12(1)(2) substituted for Sch. 4C para. 12(1)-(3) (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 143(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/143/2) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-1bcb0a39d728251d1b1429d34ca0e7a9]: Word in Sch. 4C para. 12A(3) substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 144](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/144) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-104c881d39fd70758e7a28bb00301579]: Sch. 4C para. 13(1)(1A) substituted for Sch. 4C para. 13(1) (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 145(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/145/2) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-c8c019117ce6c49e2ad5aee8afa8ac38]: Words in Sch. 4C para. 13(5)(a) substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 145(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/145/3) (with [Sch. 7 para. 155](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/155))
[^key-ab035ae92960ef5623933e1c32497d65]: Words in Sch. 4ZA para. 7 substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 67](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/67)
[^key-6f1e1f1a19105435bf1a8fbb373dfb99]: Words in Sch. 5 para. 1(1) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 10](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/10)
[^key-557a5a6c27046e9a781f345da430c62c]: Words in Sch. 5B para. 1(1)(b) inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 3 para. 4](https://www.legislation.gov.uk/ukpga/2008/9/schedule/3/paragraph/4)
[^key-2b4d3aa96668c27c012ad3b02c98eb6c]: Words in Sch. 7A para. 12(b) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 68](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/68)
[^key-a809ac57d8b4fef003ac6ec946c522a6]: Sch. 7D para. 15 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 50](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/50)
[^key-37df0d0f434bd466268d827f718140bc]: Sch. 10 para. 14(40) 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)(d)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/d)
[^key-a160116a5a61e52347a637280825bb5b]: Sch. 10 para. 14(41) 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)(d)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/d)
[^key-62210e0dd95858649d5b0850e81240b3]: Pt. 5 Ch. 3 inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 3 para. 2](https://www.legislation.gov.uk/ukpga/2008/9/schedule/3/paragraph/2) (with [Sch. 3 paras. 6-8](https://www.legislation.gov.uk/ukpga/2008/9/schedule/3/paragraph/6))
[^key-84a47cd23e239fb4625f40087bc25a79]: Sch. 5BA omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 49](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/49)
[^key-3f10d2019e724d309f9ecce51c11cab5]: S. 14A inserted (with effect in accordance with Sch. 7 para. 105 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 104](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/104)
[^key-520adc83605552cf3c70bf144f336602]: S. 52A inserted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 78](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/78)
[^key-9319dae720563f48f304d54440fcdfbe]: Ss. 77-79 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 5](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/5)
[^key-776876f7590a79a96ed11de17944a65a]: S. 154 modified (22.7.2008) by [Crossrail Act 2008 (c. 18)](https://www.legislation.gov.uk/ukpga/2008/18), [Sch. 13 para. 12(2)](https://www.legislation.gov.uk/ukpga/2008/18/schedule/13/paragraph/12/2)
[^key-2f728738a68a63696ba7f64f4e308007]: S. 17 excluded (22.7.2008) by [Crossrail Act 2008 (c. 18)](https://www.legislation.gov.uk/ukpga/2008/18), [Sch. 13 para. 39(1)](https://www.legislation.gov.uk/ukpga/2008/18/schedule/13/paragraph/39/1)
[^key-e237df61793d51bf2a3bd5b7cbd0ab45]: Act construed as one with Crossrail Act 2008 (c. 18), Sch. 13 (22.7.2008) by [Crossrail Act 2008 (c. 18)](https://www.legislation.gov.uk/ukpga/2008/18), [Sch. 13 para. 3(3)](https://www.legislation.gov.uk/ukpga/2008/18/schedule/13/paragraph/3/3)
[^M_C_9814ffdb-4b83-44f5-9dd3-727bc100a374]: Act modified (22.7.2008) by [Crossrail Act 2008 (c. 18)](https://www.legislation.gov.uk/ukpga/2008/18), [Sch. 13 paras. 11](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/11), [12](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/12), [22](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/22)
[^M_C_fd316d86-5e88-4242-87ed-bfc28ee5eb04]: S. 179 modified (22.7.2008) by [Crossrail Act 2008 (c. 18)](https://www.legislation.gov.uk/ukpga/2008/18), [Sch. 13 para. 31](https://www.legislation.gov.uk/ukpga/2000/17/schedule/13/paragraph/31)
[^key-a2e59c4b815ce27962e6049e0f27def5]: S. 17 excluded (8.9.2008 for specified purposes) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 7 para. 7(2)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/7/paragraph/7/2); [S.I. 2008/2358](https://www.legislation.gov.uk/uksi/2008/2358), [arts. 2(1)](https://www.legislation.gov.uk/uksi/2008/2358/article/2/1), [3(1)](https://www.legislation.gov.uk/uksi/2008/2358/article/3/1)
[^key-20d4e41f71c43bcbbc539b23a6668cf7]: S. 218 modified (E.W.) (1.12.2008) by [The Transfer of Housing Corporation Functions (Modifications and Transitional Provisions) Order 2008 (S.I. 2008/2839)](https://www.legislation.gov.uk/uksi/2008/2839), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/2839/article/1/1), [3](https://www.legislation.gov.uk/uksi/2008/2839/article/3), [Sch. para. 1](https://www.legislation.gov.uk/uksi/2008/2839/schedule/paragraph/1) (with [art. 6](https://www.legislation.gov.uk/uksi/2008/2839/article/6))
[^key-f8e6f2ce59f0a8b091b4cdfea51c85d2]: S. 219 modified (E.W.) (1.12.2008) by [The Transfer of Housing Corporation Functions (Modifications and Transitional Provisions) Order 2008 (S.I. 2008/2839)](https://www.legislation.gov.uk/uksi/2008/2839), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2008/2839/article/1/1), [3](https://www.legislation.gov.uk/uksi/2008/2839/article/3), [Sch. para. 1](https://www.legislation.gov.uk/uksi/2008/2839/schedule/paragraph/1) (with [art. 6](https://www.legislation.gov.uk/uksi/2008/2839/article/6))
[^key-7abd99145bf64b735704b4aa648a5a3e]: Words in s. 219(1)(a) inserted (1.12.2008) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 8 para. 62(a)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/8/paragraph/62/a); [S.I. 2008/3068](https://www.legislation.gov.uk/uksi/2008/3068), [art. 2(1)(w)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/1/w)[(3)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/3) (with [arts. 6-13](https://www.legislation.gov.uk/uksi/2008/3068/article/6))
[^key-0f7f843c223b4148ffea8aeaa29308aa]: Words in s. 219(1)(d) inserted (1.12.2008) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 8 para. 62(b)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/8/paragraph/62/b); [S.I. 2008/3068](https://www.legislation.gov.uk/uksi/2008/3068), [art. 2(1)(w)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/1/w)[(3)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/3) (with [arts. 6-13](https://www.legislation.gov.uk/uksi/2008/3068/article/6))
[^key-8baf9c33b103ef614f427c73b56e4056]: Words in s. 219(1) inserted (1.12.2008) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 8 para. 62(c)(i)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/8/paragraph/62/c/i); [S.I. 2008/3068](https://www.legislation.gov.uk/uksi/2008/3068), [art. 2(1)(w)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/1/w)[(3)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/3) (with [arts. 6-13](https://www.legislation.gov.uk/uksi/2008/3068/article/6))
[^key-a55da6849a98946a7f978b1b3b9d8069]: Words in s. 219(1) inserted (1.12.2008) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 8 para. 62(c)(ii)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/8/paragraph/62/c/ii); [S.I. 2008/3068](https://www.legislation.gov.uk/uksi/2008/3068), [art. 2(1)(w)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/1/w)[(3)](https://www.legislation.gov.uk/uksi/2008/3068/article/2/3) (with [arts. 6-13](https://www.legislation.gov.uk/uksi/2008/3068/article/6))
[^key-e92a62fd84d220c9ca2de81eb67b40e5]: S. 288(3A)(j) inserted (E.W.) (1.12.2008) by [The Housing and Regeneration Act 2008 (Consequential Provisions) Order 2008 (S.I. 2008/3002)](https://www.legislation.gov.uk/uksi/2008/3002), [art. 1(2)](https://www.legislation.gov.uk/uksi/2008/3002/article/1/2), [Sch. 1 para. 43](https://www.legislation.gov.uk/uksi/2008/3002/schedule/1/paragraph/43) (with [Sch. 2](https://www.legislation.gov.uk/uksi/2008/3002/schedule/2)) (see S.I. 2008/3068, art. 2(1)(b))
[^key-69e0227cc8efe3637622929b5d2daddd]: S. 99(1) excluded in part by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), [reg. 14B](https://www.legislation.gov.uk/ukpga/1998/36/regulation/14B) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2008/3159](https://www.legislation.gov.uk/uksi/2008/3159), [regs. 1(1)](https://www.legislation.gov.uk/ukpga/1988/1/regulation/1/1), [11](https://www.legislation.gov.uk/ukpga/1988/1/regulation/11))
[^key-1c58cf69df78b850351d878ae61e8f01]: S. 100 excluded by [The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)](https://www.legislation.gov.uk/uksi/2006/964), reg. 14B (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2008/3159](https://www.legislation.gov.uk/uksi/2008/3159), regs. 1(1), 11)
[^key-34f223148e6a3fb4084bcdcd3103da9a]: S. 212 excluded by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 51(2) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2008/3159](https://www.legislation.gov.uk/uksi/2008/3159), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2008/3159/regulation/1/1), [15](https://www.legislation.gov.uk/uksi/2008/3159/regulation/15))
[^key-f7831e749dd5ec6a55caa840b303cf5b]: S. 256(6) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2009 (S.I. 2009/23)](https://www.legislation.gov.uk/uksi/2009/23), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/23/article/1/1), [3](https://www.legislation.gov.uk/uksi/2009/23/article/3)
[^key-b23a1827584e1f1dfe2865f9b1303dfc]: Act modified (21.2.2009) by [The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317)](https://www.legislation.gov.uk/uksi/2009/317), [arts. 1](https://www.legislation.gov.uk/uksi/2009/317/article/1), [3](https://www.legislation.gov.uk/uksi/2009/317/article/3), [Sch.](https://www.legislation.gov.uk/uksi/2009/317/schedule)
[^key-3269c52b0cf7f4ee7eb77581de614fa5]: S. 137(1) modified (with effect in accordance with s. 1329(1) of the affecting Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [ss. 129(7)](https://www.legislation.gov.uk/ukpga/2009/4/section/129/7), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-e9c9fc262a6777ca75a8ba9bfb273267]: S. 144(2) applied (with effect in accordance with s. 1329(1) of the affecting Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [ss. 653(2)](https://www.legislation.gov.uk/ukpga/2009/4/section/653/2), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (with [Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/part/2), [Sch. 2 para. 94](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/94))
[^key-767bd77da3bd30e0aefe61ef7599a5da]: S. 17(1) excluded (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), [ss. 653(3)](https://www.legislation.gov.uk/ukpga/2009/4/section/653/3), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/part/2), [Sch. 2 para. 94](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/94))
[^key-92851b974c3b78a2a61f7c57e8b83f67]: S. 42(2) applied (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), [ss. 667(2)](https://www.legislation.gov.uk/ukpga/2009/4/section/667/2), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-6745e2cfe3931a0ca83382de142b4a9b]: S. 42(2) applied (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), [ss. 668(2)](https://www.legislation.gov.uk/ukpga/2009/4/section/668/2), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-37a2cfcc1029242a384a49ecbf173ff3]: S. 42(2) applied (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), [ss. 670(5)](https://www.legislation.gov.uk/ukpga/2009/4/section/670/5), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-b16893bedfa5bde1fda48dbfbf9f2f3d]: S. 37 excluded (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), [ss. 670(7)](https://www.legislation.gov.uk/ukpga/2009/4/section/670/7), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-ad274cc9b75eb2cb9afda1e57850de51]: S. 39 excluded (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), [ss. 670(7)](https://www.legislation.gov.uk/ukpga/2009/4/section/670/7), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-4fdbba50df2f4f735b5ce34510fb0ac7]: S. 37 excluded (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), [ss. 672(4)](https://www.legislation.gov.uk/ukpga/2009/4/section/672/4), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-5db8381d7b5e5883a9250f2fdabe2924]: S. 39 excluded (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), [ss. 672(4)](https://www.legislation.gov.uk/ukpga/2009/4/section/672/4), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-e8823d289c77d0bb74176571673d3995]: S. 170(12)-(14) applied (with effect in accordance with s. 1329(1) of the affecting Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [ss. 773(2)](https://www.legislation.gov.uk/ukpga/2009/4/section/773/2), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-085bceab0a538a045ae1dc90abc54fc1]: S. 171 excluded (with effect in accordance with s. 1329(1) of the affecting Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [ss. 830(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/830/1), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-ef61c7588d3d557f140785f999a55b9e]: S. 39 extended (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), [ss. 1157(2)](https://www.legislation.gov.uk/ukpga/2009/4/section/1157/2), [1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1) (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-fe3773e40f9cdd312970251430c70c2d]: Words in s. 1(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 359](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/359) (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-dc3071c0ce1e11352e41fce0bdf38d9c]: S. 10B(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 360](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/360) (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-1179bc60528d49e901f71316d65b2ba9]: S. 13(15) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 178](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/178)
[^key-6e6176e0d0648494b148815eeeeb5786]: Words in s. 33A(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/a) (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-09190345e645feb2a35a6bb66d67a326]: Words in s. 33A(2)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(b)(i)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/b/i) (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-464cd5f158f051f26b2537617f5e2d48]: Words in s. 33A(2)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(b)(ii)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/b/ii) (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-631aebd6a58dc37db5fc293a1a8575d5]: Words in s. 33A(2)(c) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(b)(iii)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/b/iii) (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-84d054697333f35a2c61eb784e5c151d]: Words in s. 33A(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(c)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/c) (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-43feb52eb8c5270a891760899f6786c1]: Words in s. 33A(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 361(d)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/361/d) (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-a199a1f37dcec8a947a54714f6d4a138]: Words in s. 40(4) inserted (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. 362](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/362) (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-88f1d0cc2c61e3f06c1df930a3679843]: Words in s. 41(4)(b) 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. 363(a)(i)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/363/a/i), [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-5568ed6785eb19081fa11e5755f41825]: Words in s. 41(4)(b) inserted (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. 363(a)(ii)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/363/a/ii) (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-43fc0da34999feccd08abfac236aecee]: Words in s. 41(4)(c) 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. 363(b)(i)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/363/b/i), [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-a3c31f2e787a36941f3f24d8f33aea0c]: Words in s. 41(4)(c) inserted (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. 363(b)(ii)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/363/b/ii) (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-c31c73a0f9645c2da483f2f2c3573aa4]: Words in s. 48(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 364](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/364) (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-abbfd607e8dca9028206a09aaac25d2b]: Words in s. 59(2)(b) inserted (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. 365(2)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/365/2) (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-df89557c5bba6a1f78511ecf67b918f3]: Words in s. 59(3) inserted (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. 365(3)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/365/3/a) (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-1438ec44ad132c6ea5262552af96657c]: Words in s. 59(3) inserted (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. 365(3)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/365/3/b) (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-1089729357a59e1e08921f871670fee5]: Words in s. 116(8A) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 366(2)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/366/2/a) (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-a9c7f22d4b43f9c22bffdc0c56462e5d]: Words in s. 116(8A) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 366(2)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/366/2/b) (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-eda79fd8a7b360c09a925a441014f3eb]: S. 116(8AA) inserted (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. 366(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/366/3) (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-d3508bb9284597da2ead7ec733ae58da]: Words in s. 116(16) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 366(4)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/366/4) (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-1eef8e7f1c7d6a8de2e10b41fa094b67]: Ss. 116A, 116B inserted (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. 367](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/367) (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-656a84a1a06cfd700d8bc39cf0046324]: Word in s. 138(4) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 179(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/179/a)
[^key-df4a584c2af7d403a4fff10edeb7ad5f]: Words in s. 138(5) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 179(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/179/b)
[^key-a103fac52e56aec462b9f1e35e18c6c3]: Words in s. 143(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 369(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/369/a) (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-6e29cbc6f3b2d70e6ce7263a83cc215a]: Words in s. 143(1)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 369(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/369/b) (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-0da1748e4ce2bfcbb653f35fdedea46a]: Ss. 151E-151G inserted (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. 370](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/370) (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-ea459d67b938c92be269e112699b937d]: Words in s. 156(4) 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. 371(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/371/a), [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-b0dee11de706b198c87593c2069f6214]: Words in s. 156(4) inserted (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. 371(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/371/b) (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-6d9292b4db07045980b190a86365dd3e]: Ss. 156ZA, 156ZB inserted (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. 372](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/372) (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-ed3aaf12adaa4b198936bf4f116002ae]: Words in s. 158(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. 373](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/373), [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-e453c07d20b2ab2bdd13c67cfb1f5a2e]: Words in s. 161(3)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 374](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/374) (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-a6b57cf6d0da6f4f247c57d12957edc7]: Words in s. 170(9)(c) 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. 375](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/375), [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-2fda845171685226608b9e40f9d696b1]: S. 201(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. 377](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/377), [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-25470265ef3cd3912db524bd7eb67e54]: S. 203(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 378](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/378) (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-c2a205d789364c719bd6783e4d953afd]: Words in s. 210A(10A) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 379(2)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/379/2/a) (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-dd5b1097716475df76597b9fa1cb4ba0]: Words in s. 210A(10A) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 379(2)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/379/2/b) (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-e86ff9ecdbbe15452d743babbc91ca7d]: Words in s. 210A(11)(c) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 379(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/379/3) (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-1b15bd88063a6ed3a7b49ed46364d7a9]: Words in s. 211ZA(9) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 180](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/180)
[^key-3426f3581821cdc289fcba5d578b2ea2]: Words in s. 213(8) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 181](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/181)
[^key-834640151d2008df095698ceb57fcdf5]: Words in s. 241(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 380(2)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/380/2) (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-c4b24b9436b62ff2615f82550545a423]: Words in s. 241(3)(a) 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. 380(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/380/3), [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-8182ff3914620ffbe19052a1ffacc382]: S. 251(8)(a) 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. 381(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/381/a), [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-d7af9b1a64819a4656e277df40994b1b]: Words in s. 251(8)(b) 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. 381(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/381/b), [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-2233bb9d971a0a7751ee9a96d9ef2617]: Words in s. 253(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 382](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/382) (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-ce9d16c1084125fb223913cd408a0812]: Word in s. 261B(4)(a) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 182](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/182)
[^key-201a829100757df3413f9804a16e3e39]: Word in s. 261C(3)(a) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 183](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/183)
[^key-db08608607b5c5c34c9118f5dae74ebe]: S. 275B(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 383](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/383) (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-a6890dd515106ecb947b43bb639bc752]: Words in s. 288(1) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 184](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/184)
[^key-4cd902b6eddb4879703d592ec0e642c6]: Words in s. 288(1) inserted (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. 385(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/385/a) (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-6e2cba8d38e8e54b27ea2cd16b0d66c0]: Words in s. 288(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 385(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/385/b) (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-004c060177d500f54deb453370c6c2e3]: Words in s. 288(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 385(c)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/385/c) (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-a1954739f14933c3389999984fa96008]: Words in s. 288(1) inserted (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. 385(d)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/385/d) (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-4510a43998ca27f2e4c9ea31740062c6]: S. 286A inserted (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. 384](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/384) (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-1ddd9e173a41fbe288fe604a48ad34a3]: Sch. 7AC para. 34(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. 386](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/386), [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-da194ad83037af922324de5e345eaee3]: Sch. 7AC para. 34(2) inserted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by [The Corporation Tax Act 2009 (Amendment) Order 2010 (S.I. 2010/614)](https://www.legislation.gov.uk/uksi/2010/614), [art. 2](https://www.legislation.gov.uk/uksi/2010/614/article/2)
[^key-4f910189c1d7724096b5cbfcb85f564b]: Words in Sch. 7D para. 2(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 387](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/387) (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-527447d8790ff5de108b9f67d9f3c6d4]: Words in Sch. 8 para. 5(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(2)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/2/a) (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-db8419f858f209f48f361f9f9a61ab9a]: Words in Sch. 8 para. 5(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(2)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/2/b) (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-e08fb9b5ec27bbf23a2f0f07e5bda40d]: Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(2)(c)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/2/c) (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-cfcb3755143f5add3e12e130c178347b]: Sch. 8 para. 5(5)(a) 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. 388(2)(d)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/2/d), [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-652577ad963e13d79e02a254a75b9b54]: Words in Sch. 8 para. 5 cross-heading substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/3) (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-bd3142e7cb078665f097245dd56d1bf0]: Words in Sch. 8 para. 6(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(4)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/4/a) (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-b2cebbf04491b6458a128527b54dc211]: Words in Sch. 8 para. 6(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(4)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/4/b) (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-fdb3a0eb565c63afe1f4cd98005c6060]: Sch. 8 para. 6(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(4)(c)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/4/c) (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-6400eaac58f0241ae0bf1aa0df74ea3f]: Sch. 8 para. 7(a)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 388(5)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/5) (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-5af101fe06ed1d210c41127360c6129d]: Words in Sch. 8 para. 7A 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. 388(6)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/388/6), [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-29c9435c5f892a9e3a782aa168327486]: Sch. 10 para. 14(7) 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-b6dc1456fdbdaa38793a9577096e3884]: Sch. 10 para. 14(27)(28) 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-1df83a74fc000d83938ae0254f0e34b6]: S. 24(1A)-(1C) inserted (with effect in accordance with art. 4(6) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2009/730/article/4/2)
[^key-60fff772ddc3ce81ce3b3118f9d35263]: Words in s. 24(2) substituted (with effect in accordance with art. 4(6) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [4(3)](https://www.legislation.gov.uk/uksi/2009/730/article/4/3)
[^key-b9795a54a052799be7969152fdf0e847]: Words in s. 24(3) substituted (with effect in accordance with art. 4(6) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [4(4)(a)](https://www.legislation.gov.uk/uksi/2009/730/article/4/4/a)
[^key-40e78c60693a1a036e365e77f900ccc9]: Words in s. 24(3) substituted (with effect in accordance with art. 4(6) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [4(4)(b)](https://www.legislation.gov.uk/uksi/2009/730/article/4/4/b)
[^key-fecbd5d091cc665dc9e26f6e07ea0ccf]: S. 24(4) inserted (with effect in accordance with art. 4(6) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [4(5)](https://www.legislation.gov.uk/uksi/2009/730/article/4/5)
[^key-ebb7e5572b38bafa582eff6cb3440dff]: S. 125(4) substituted (with effect in accordance with art. 5(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [5(2)](https://www.legislation.gov.uk/uksi/2009/730/article/5/2)
[^key-2e280db0f7d4f1e65ff2d8535bf943b1]: S. 125(6) inserted (with effect in accordance with art. 5(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [5(3)](https://www.legislation.gov.uk/uksi/2009/730/article/5/3)
[^key-1a8bfa36af2ff5418bc68736081e3476]: S. 158(1)(f) and preceding word inserted (with effect in accordance with art. 6(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [6(2)](https://www.legislation.gov.uk/uksi/2009/730/article/6/2)
[^key-2ec0e4827479a16cb7365618644582b6]: S. 158(1A)(1B) inserted (with effect in accordance with art. 6(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [6(3)](https://www.legislation.gov.uk/uksi/2009/730/article/6/3)
[^key-8952824b2855288ab6b5083b1bed19a2]: Words in s. 223(3)(b) inserted (with effect in accordance with art. 7(5) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [7(2)](https://www.legislation.gov.uk/uksi/2009/730/article/7/2)
[^key-699ed7718a6224f635c3a612e639feed]: Words in s. 223(3)(c) inserted (with effect in accordance with art. 7(5) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [7(3)](https://www.legislation.gov.uk/uksi/2009/730/article/7/3)
[^key-e82de83764af4d3cb35fb7648e583a4e]: S. 223(3)(d) inserted (with effect in accordance with art. 7(5) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [7(4)](https://www.legislation.gov.uk/uksi/2009/730/article/7/4)
[^key-158bd70398fcfe70d9e8bd3dae0a4316]: Words in s. 223(3) substituted (with effect in accordance with art. 8(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [8(2)](https://www.legislation.gov.uk/uksi/2009/730/article/8/2)
[^key-5673ec60b5e85c744b2901a89100937d]: S. 223(3A)(3B) inserted (with effect in accordance with art. 8(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [8(3)](https://www.legislation.gov.uk/uksi/2009/730/article/8/3)
[^key-70422e9e40709e99f1e250950d4f8cf4]: S. 225B inserted (with effect in accordance with art. 9(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [9(1)](https://www.legislation.gov.uk/uksi/2009/730/article/9/1)
[^key-3ab724ec134cf6b24ac0e1f201914287]: S. 225C inserted (with effect in accordance with art. 10(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [10(1)](https://www.legislation.gov.uk/uksi/2009/730/article/10/1)
[^key-bc2eb34cc93aad618e32831c62869f7c]: S. 239 heading substituted (with effect in accordance with art. 11(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [11(2)](https://www.legislation.gov.uk/uksi/2009/730/article/11/2)
[^key-2484b95d0ee9c451a21e3c8e6b60332e]: S. 239ZA inserted (with effect in accordance with art. 11(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [11(3)](https://www.legislation.gov.uk/uksi/2009/730/article/11/3)
[^key-ca563ae10bf92cd42688b032db50f4c6]: Words in s. 258(2) substituted (with effect in accordance with art. 12(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [12(1)(a)](https://www.legislation.gov.uk/uksi/2009/730/article/12/1/a)
[^key-ad0529ca4cc7754be8d0d6df29fdd695]: Words in s. 258(2)(a) substituted (with effect in accordance with art. 12(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [12(1)(b)](https://www.legislation.gov.uk/uksi/2009/730/article/12/1/b)
[^key-8d94207f45c3e1a413cf1a6e45978958]: Words in s. 258(2)(b) omitted (with effect in accordance with art. 12(2) of the amending S.I.) by virtue of [The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730)](https://www.legislation.gov.uk/uksi/2009/730), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/730/article/1/1), [12(1)(c)](https://www.legislation.gov.uk/uksi/2009/730/article/12/1/c)
[^key-bca43ff72075129ba5ba54d83e2b9bdb]: Word in s. 116B heading substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/2), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-622175623c83a1c0f0939bc46ed746d8]: Word in s. 116B(1) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/2), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-244dabc16ff7c647159c7a74256471c1]: Words in s. 116B(1)(a) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/3), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-e72024702cc06837beb040e230c07b15]: Words in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/4), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-97549df711002e3032581dfbce499233]: Figure in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(5)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/5/a), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-a5d5cd115d2204f6cc40ae8c23039025]: Words in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 5(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/5/5/b), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-e0c64c75d6551248230e0f994d37ad34]: S. 171(3A) omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 9(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/9/b), [12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/12)
[^key-5e193b47c09b886f97c3763f3465be02]: S. 116B(1) modified (with effect in accordance with Sch. 24 para. 14(1) of the affecting Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 24 paras. 14(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/14/2)[(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/14/3), 15
[^key-d98fcb428c3f3cd3c20eb6d2590d5102]: S. 287(3) excluded (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 22 para. 14(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/14/2)
[^key-392cc9515ea9530e1b58df81192664ed]: Words in s. 14A(3)(b) inserted (with effect in accordance with Sch. 27 para. 15(2) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 27 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/27/paragraph/12)
[^key-7ecce0feb1f68805fff86c02d5afd4d7]: Words in s. 25A(2)(a) substituted (with effect in accordance with Sch. 32 para. 5(2) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 32 para. 3(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/3/2)
[^key-84cacdb89d68ce6ea02bb4dda4d50632]: S. 25A(4) substituted for s. 25A(4)-(4D) (with effect in accordance with Sch. 32 para. 5(2) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 32 para. 3(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/3/3)
[^key-57ec65eda28c5c0f6c36966317505da5]: Words in s. 25A(5) omitted (with effect in accordance with Sch. 32 para. 5(2) of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 32 para. 3(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/3/4)
[^key-a385c9fdaeadad4d5191354e61f7b84a]: Words in s. 32(1) inserted (with effect in accordance with Sch. 23 para. 8(2) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 23 para. 8(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/23/paragraph/8/1)
[^key-bf71670aadc3e7ab4fc8e8705174aa81]: Word in s. 35(3)(c) omitted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 2(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/2/a)
[^key-01d259715296bb1644d8bb7b2179b389]: S. 35(3)(ca) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 2(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/2/b)
[^key-c0ac79b17980b87f1cb49c3cdf18b5f6]: S. 55(5A) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/3)
[^key-31caa657f388b1a9ea9a99c3d852de0f]: Words in s. 175(2C)(b) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/4)
[^key-ea4da75d44542b2626a3e5a7a75f186e]: S. 179A(5) substituted (with effect in accordance with Sch. 12 para. 5 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/12/paragraph/2)
[^key-e2c75e34fffcab7929914f5e66df3f10]: Ss. 171A-171C substituted for s. 171A (with effect in accordance with Sch. 12 para. 5 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/12/paragraph/1)
[^key-0d2aae42ff4cc78a885c59f888b1be86]: Ss. 195A-195E inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/5)
[^key-071710195256a5cfff74ede9ba3b288d]: Words in s. 196(1) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/3)
[^key-3ead711627a69772a6594316dd1c30d3]: S. 196(1B) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/4)
[^key-4ac00c56c672552fdc81d60afb635a26]: Words in s. 196(2) substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/5)
[^key-2fbfa30392b4e5ce317c45e906a52719]: Words in s. 196(3) substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/6)
[^key-44c189e139afcbb0450c97fb9af25f89]: Words in s. 196(5) substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(7)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/7/a)
[^key-b1b3bdf62374e2c97aa31c8daf923b21]: Words in s. 196(5) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(7)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/7/b)
[^key-dc38ead3c6e8c80afac3ad1a172d1f91]: Words in s. 196(5) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(7)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/7/c)
[^key-566c2bf71bd716adfbbb1ebe2af3d475]: S. 196(5B) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(8)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/8)
[^key-58301cec8f061ea46d62e8ad88e91f3a]: S. 198(2A) inserted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/11)
[^key-c32d6463e84a7740d0b379c840b6e96d]: S. 198(3) substituted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/10)
[^key-22b7c1e71272dc3ca926fc06b3d3ec58]: Words in s. 196 heading substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 6(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/6/2)
[^key-b5860f8d292feb332d076a83451242de]: Ss. 198A-198G inserted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/12)
[^key-390876040949e70dacaecbb8514c265b]: Words in s. 263B(2) substituted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 2(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/2/2) (with [Sch. 13 para. 4(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/1)[(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/2))
[^key-1d9bfd124826fede6a94043ac0924bc4]: Words in s. 263B(4)(a) inserted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 2(3)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/2/3/a)
[^key-0902e8294508a0dfe45914895454869a]: Words in s. 263B(4)(b) inserted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 2(3)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/2/3/b)
[^key-08c9273ce81b92dcf2d918f8736e9c4c]: Words in s. 263B(4) inserted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 2(3)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/2/3/c) (with [Sch. 13 para. 4(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/1)[(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/2))
[^key-0be3ca095604c81b69e588bba237c2f4]: Words in s. 263B(7) omitted (21.7.2009) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 2(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/2/4)
[^key-8326ee60fc791dc0f48ef7dab5765d94]: S. 263CA inserted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/3) (with [Sch. 13 para. 4(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/1)[(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/2)[(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/13/paragraph/4/3))
[^key-c95c78a108895a043567c241a1531c87]: Words in Sch. 3 para. 1(2) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 40 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/40/paragraph/7)
[^key-63dc2513f864980d52309b26790e5b66]: Sch. 5B para. 1(2)(g) and preceding word substituted for Sch. 5B para. 1(2)(g)(h) (with effect in accordance with Sch. 8 para. 11 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 2(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/2/2)
[^key-ea776f18efaae407ebbfbddafd3029df]: Words in Sch. 5B para. 1(2) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 2(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/2/3)
[^key-e6bd32a22fd4fd6d98a9e459a19e17d3]: Words in Sch. 5B para. 1A(4) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 3(2)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/3/2/a)
[^key-79f0260654f30f0aaa7576a49d5e80fe]: Words in Sch. 5B para. 1A(4)(a) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 3(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/3/2/b)
[^key-f8f9373d99b2eb7d8d631a7eac81ca51]: Sch. 5B para. 1A(4A) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 3(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/3/3)
[^key-4b335a28d59a82c1f2b98a6805acaa73]: Sch. 5B para. 9(1)(1A) substituted for Sch. 5B para. 9(1) (with effect in accordance with Sch. 8 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 4(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/4/2)
[^key-cf97cc9610579647a70ac41a8f5dd58f]: Words in Sch. 5B para. 9(2) substituted (with effect in accordance with Sch. 8 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 4(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/4/3)
[^key-2a8e67ec5354ecb9e71e6a9bf476acab]: Sch. 5B para. 9(3) substituted (with effect in accordance with Sch. 8 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 4(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/4/4)
[^key-b79cf7d3d3ee5641e2d390fd4f614223]: Sch. 5B para. 16(4A) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 8 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/5)
[^key-cef46be1859c2ba67572882ef863191d]: Word in s. 169E(1) inserted (13.8.2009) by [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. 30(a)](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/30/a)
[^key-ae0973d07b4677ad7203aea9aee7434c]: Words in s. 169E(1) 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. 30(b)](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/30/b)
[^key-4db8f01bf6649539755b7ead52d476b0]: S. 169G(2)-(5) 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. 31](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/31)
[^key-f5717e2956135e3e26e8530446858d9e]: S. 235 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. 32](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/32)
[^key-3ab2738cdb0c091f1ff8ffde1c7227ba]: Sch. 1 para. 1(7) 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. 33](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/33)
[^key-773ddf5ce6c149c2e91c091bb936f215]: Sch. 1 para. 2(9) 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. 33](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/33)
[^key-b3a49a1d5bca45d15d049fdf69bd32e1]: Sch. 5 para. 10 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. 35](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/35)
[^key-597d0b3c8e04ddb54a10207b211b8463]: Sch. 4ZA paras. 14-16 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. 34](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/34)
[^key-ac8c622ad6e2cec0a627304357ad6b95]: Sch. 10 para. 2(5) 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(f)(i)](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/60/f/i)
[^key-23167c40b83c8d373d4f039ca2908bde]: Sch. 10 para. 2(10)(a)(iv)(v) 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(f)(ii)](https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/60/f/ii)
[^key-dfb9963a2e52ef4c52a283fba4b858f6]: Words in s. 61(3)(a) substituted (1.10.2009) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [s. 148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 11 para. 30(2)(a)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/11/paragraph/30/2/a); [S.I. 2009/1604](https://www.legislation.gov.uk/uksi/2009/1604), [art. 2(d)](https://www.legislation.gov.uk/uksi/2009/1604/article/2/d)
[^key-fbe19c8030857666cc46931cd1415f41]: Words in s. 61(3) substituted (1.10.2009) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [s. 148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 11 para. 30(2)(b)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/11/paragraph/30/2/b); [S.I. 2009/1604](https://www.legislation.gov.uk/uksi/2009/1604), [art. 2(d)](https://www.legislation.gov.uk/uksi/2009/1604/article/2/d)
[^key-12c0408f75be600c99e8d9713347a400]: Words in s. 61(3) substituted (1.10.2009) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [s. 148(1)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/1), [Sch. 11 para. 30(2)(c)](https://www.legislation.gov.uk/ukpga/2005/4/schedule/11/paragraph/30/2/c); [S.I. 2009/1604](https://www.legislation.gov.uk/uksi/2009/1604), [art. 2(d)](https://www.legislation.gov.uk/uksi/2009/1604/article/2/d)
[^key-b974f25819e57e7ecb0a7cfaaa60454b]: Words in s. 170(9)(a) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [3(2)(c)](https://www.legislation.gov.uk/uksi/2009/1890/article/3/2/c)
[^key-c76077acd3c8beed07c526b7fce7968e]: Figures in s. 176(3) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [9](https://www.legislation.gov.uk/uksi/2009/1890/article/9)
[^key-842ca43789f8c45557e370f67927bc32]: Words in s. 239(7) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [4(1)(i)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/i)
[^key-8abf0bf0872d6f41ede4b8fc219fe0ae]: S. 179 excluded (with effect in accordance with reg. 1(2) of the affecting S.I.) by [The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971)](https://www.legislation.gov.uk/uksi/2009/2971), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/2971/regulation/1/1), [17](https://www.legislation.gov.uk/uksi/2009/2971/regulation/17), [18(3)](https://www.legislation.gov.uk/uksi/2009/2971/regulation/18/3)
[^key-27324177db382e3c2cd1572ceea81831]: S. 179 modified (with effect in accordance with reg. 1(2) of the affecting S.I.) by [The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971)](https://www.legislation.gov.uk/uksi/2009/2971), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/2971/regulation/1/1), [18(4)](https://www.legislation.gov.uk/uksi/2009/2971/regulation/18/4)
[^key-bcfb8945f2e9fd83b2cf3d3eed89d06c]: S. 272(5) applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [10(2)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/10/2)
[^key-354e5f9a4bcafa9fce433da3cae89e5a]: S. 12 applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [20(3)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/20/3)
[^key-9e8bc05e6c5bbae2a541e2c553795735]: Ss. 87-90A applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [20(3)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/20/3)[(4)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/20/4)
[^key-25b9c1da002b88b447d1d5f3a2e500bc]: Ss. 96-98 applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [20(3)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/20/3)
[^key-15184be5d5ee5ed29bc4ef36d32f542f]: Sch. 4C applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [20(3)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/20/3)
[^key-2f57ab9b70280ec5e5d37093965a526b]: S. 2(1) applied (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [22(1)(a)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/22/1/a)
[^key-610ce6d0fea0b593827515ffdc9cc6a2]: S. 10 applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [22(1)(b)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/22/1/b)[(3)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/22/3)
[^key-ef9737aef9c4c4f350c75fa880131e54]: S. 10B applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [22(1)(c)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/22/1/c)[(4)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/22/4)
[^key-939a37758c40b0daff266947f2f08a30]: S. 10A applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [23](https://www.legislation.gov.uk/uksi/2009/3001/regulation/23)
[^key-24d7889432d136dc6face55782d62ac9]: S. 13 applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [24](https://www.legislation.gov.uk/uksi/2009/3001/regulation/24)
[^key-c07d3ffa8a4f4178040d79532f85962f]: S. 62 applied (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [34](https://www.legislation.gov.uk/uksi/2009/3001/regulation/34/2)
[^key-c8bd393588c89e8b8b32353a787c0cf2]: S. 135 excluded (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [35(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/35/1)
[^key-c11150e0a4577a22d2965c42093567e8]: S. 136 excluded (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [36](https://www.legislation.gov.uk/uksi/2009/3001/regulation/36)
[^key-edd83b2de45b4f33b1fbe7f60998b3a5]: S. 127 restricted (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [37](https://www.legislation.gov.uk/uksi/2009/3001/regulation/37)
[^key-29e5e150f583415acd532801ad7c42bb]: S. 16 excluded (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [42(2)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/42/2)
[^key-ff5cb1001f2c641202e40640c0818dae]: S. 104 applied (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [43(3)(a)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/43/3/a)
[^key-c7cbd1407e02c9dd88d5bf75e28d0f93]: S. 37(1) modified (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [45(2)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/45/2)
[^key-d3d31fd1516cadb2502dbafd1cd25a13]: S. 162(4) modified (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [46(2)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/46/2)
[^key-6558f3e5c3f2e13e49b9cebddd64637e]: S. 128 applied (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [47(2)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/47/2)
[^key-cce328107c77d5b09531193eafd7dd9f]: Words in s. 108(1)(c) repealed (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(2)(a)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/2/a), [Sch. 2](https://www.legislation.gov.uk/uksi/2009/3001/schedule/2)
[^key-7cd185befa69f5eb48a9a91496e4ad4b]: Words in s. 108(1)(c) substituted (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(2)(b)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/2/b)
[^key-9fee6ab9a1e476257c7f5fd7dfdf8938]: Words in s. 212(1)(b) substituted (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(3)(a)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/3/a)
[^key-2d056c1bb61829212161f7007a58e6d4]: S. 212(5)-(7) repealed (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(3)(b)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/3/b), [Sch. 2](https://www.legislation.gov.uk/uksi/2009/3001/schedule/2)
[^key-b98061b0ea663b640d78966168ced34c]: Words in Sch. 7AD para. 7(1) substituted (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(4)(a)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/4/a)
[^key-1f807ae84a81232af87308e090df8038]: Words in Sch. 7AD para. 7(2) substituted (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [127(4)(b)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/127/4/b)
[^key-0da77b85f412c06638f5c5c1bc44c1c0]: Sch. 10 para. 14(63) repealed (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [Sch. 2](https://www.legislation.gov.uk/uksi/2009/3001/schedule/2)
[^key-efabcb47f77b8bbb4b9a9224e58ea22a]: Sch. 10 para. 14(43)-(49) repealed (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by [The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)](https://www.legislation.gov.uk/uksi/2009/3001), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2009/3001/regulation/1/1), [Sch. 2](https://www.legislation.gov.uk/uksi/2009/3001/schedule/2)
[^key-1ff942f3392bcff11560417d8a5b0ad7]: Act modified (1.1.2010) by [The Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227)](https://www.legislation.gov.uk/uksi/2009/3227), [reg. 3(1)](https://www.legislation.gov.uk/uksi/2009/3227/regulation/3/1)
[^key-cc258e11ac8b14a1805b0c1728850b4a]: S. 288(3A) extended (1.1.2010) by [The Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227)](https://www.legislation.gov.uk/uksi/2009/3227), [regs. 1](https://www.legislation.gov.uk/uksi/2009/3227/regulation/1), [3(2)](https://www.legislation.gov.uk/uksi/2009/3227/regulation/3/2)
[^key-47989847039c135439eb58d3ce6b41fb]: S. 2(1) extended by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85O (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-cda4715377344cbddead5e2724ffa2da]: S. 10 extended by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85O (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-b2aa8f5770bf60e7dd4e3533dbcbae70]: S. 10A applied (with modifications) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85P (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-2079dd3b90ded72aa357f9dc9b83ecb8]: S. 10B extended by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85O (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-ba5b590a6d776ead0ae676bacf6a5f28]: S. 16 excluded by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z4 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-f3aa77bc6dac57b0186ac65332f84fbe]: S. 62 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85W(2) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-a42e03bd15fd22a92c2b8c8cea03936c]: S. 128 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z8 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-ce6ac0460dd43e08b71c26d09618ac72]: S. 135 restricted by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85X (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-cae86b50ab3d06d33edca267e1e6e200]: S. 136 restricted by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Y (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-6a1df202dcb12410b76fcf4393851ea2]: S. 162 modified by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z3 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-f0167c342e737649b86d258ad50ad3a5]: S. 162(4) modified by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z7 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-d2b6d8cbf88539f870ca06f7d2931633]: S. 165 modified by S.I. 2006/964, reg. 85Z3 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294)](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-d34eadb56950761146661d2c82ac3e04]: S. 260 modified by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z3 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [S.I. 2010/294](https://www.legislation.gov.uk/uksi/2010/294), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/294/regulation/1/1), [21](https://www.legislation.gov.uk/uksi/2010/294/regulation/21))
[^key-9cced852d460cf4f443ba8ec6287c36c]: Words in s. 287(1) substituted (18.3.2010) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(2)(c)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/2/c), [Sch. 8 para. 318(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/318/2) (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-4edca7e4a1bfa8ccaa47ddc0d41cec8e]: S. 287(2A) inserted (18.3.2010) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(2)(c)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/2/c), [Sch. 8 para. 318(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/318/3) (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-facc05574d35cfdd734b1c6f0e9981b0]: Words in s. 288(1) inserted (18.3.2010) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(2)(c)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/2/c), [Sch. 8 para. 319](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/319) (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-4266de9542ef073c6fce2fc2a27d4d7b]: S. 105 applied (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), [ss. 76(4)](https://www.legislation.gov.uk/ukpga/2010/4/section/76/4), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0c7aff1b85dcce72bdb09070f5b85a4c]: S. 107 applied (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), [ss. 76(4)](https://www.legislation.gov.uk/ukpga/2010/4/section/76/4), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5f6081cea6f8efe23af6969a115c8d5b]: S. 48 applied (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), [ss. 208](https://www.legislation.gov.uk/ukpga/2010/4/section/208), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ba322f149898daa927e7e72203805ffc]: Ss. 272-274 applied (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), [ss. 210(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/210/1), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8d376f8f74d5b6f4224b95f4a78d3854]: S. 256(4) excluded (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), [ss. 515(7)](https://www.legislation.gov.uk/ukpga/2010/4/section/515/7), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-93090c07391e5e1773a063bd34e22765]: S. 171 modified (with effect in accordance with s. 1184(1) of the affecting Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 601](https://www.legislation.gov.uk/ukpga/2010/4/section/601), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d3cf525108c50c202bdf8723c8304c79]: Ss. 171A-171C modified (with effect in accordance with s. 1184(1) of the affecting Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 601](https://www.legislation.gov.uk/ukpga/2010/4/section/601), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bceabbbeee458305f330677fa246ba07]: Ss. 179A, 179B modified (with effect in accordance with s. 1184(1) of the affecting Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 601](https://www.legislation.gov.uk/ukpga/2010/4/section/601), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-185badb0f3e95b05806b02221f051036]: S. 170(3)-(6) applied (with effect in accordance with s. 1184(1) of the affecting Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [ss. 996(3)](https://www.legislation.gov.uk/ukpga/2010/4/section/996/3), [1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d1df36a1652a9cad6391941c440e8928]: S. 103A inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 22 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/8); S.I. 2010/670, art. 2
[^key-407ead90697e6339d3114629d9a9592b]: Word in Pt. 3 Ch. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 22 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/9); S.I. 2010/670, art. 2
[^key-08df6050dc651264a65e3cee3044d3df]: Words in s. 288(1) substituted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 22 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/10); S.I. 2010/670, art. 2
[^key-8a3a002645da75cf42b2f7b0979acdba]: Word in [Pt. 3](https://www.legislation.gov.uk/ukpga/1992/12/part/3) heading inserted (with effect in accordance with [Sch. 22 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/12) of the amending Act) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 22 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/9); [S.I. 2010/670](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-9e753db6f12cb524275f0ced258de330]: Words in s. 8(1) 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. 226](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/226) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fa3e4f20908eb27f5cd9497f1e9fcf84]: Words in s. 10(4) substituted (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. 8 para. 41](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/41) (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-f36984940d55d191861f4e4cab456d4a]: Words in s. 10B(3) substituted (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. 8 para. 42](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/42) (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-5e088d0eceafa0e48c3ddc6249cb61ff]: Words in s. 13(12) 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. 227](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/227) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-74c12f4f97cc5db9fe2af334d2afe8c3]: S. 37(5A) inserted (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. 228](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/228) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fbad9607b9f2d442e2ca3a382d57ef89]: Words in s. 37(2) added (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. 8 para. 231](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/231) (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-8550bf2cc9e55ee0c10db44131720764]: S. 37A inserted (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. 3 para. 7](https://www.legislation.gov.uk/ukpga/2010/8/schedule/3/paragraph/7) (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-c9c9bb0df0666fee6531dfe7dbdbcb4e]: S. 39(5) inserted (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. 229](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/229) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f9a68d6bb8c3d0093f56f6d567c8c7bf]: Word in s. 55(6)(a) omitted (with effect in accordance with art. 7(4) of the amending S.I.) by virtue of [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [7(2)](https://www.legislation.gov.uk/uksi/2010/157/article/7/2)
[^key-803356622767a15267c3af65a79924e8]: S. 55(6)(aa) inserted (with effect in accordance with art. 7(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [7(2)](https://www.legislation.gov.uk/uksi/2010/157/article/7/2)
[^key-b24e889286f9da876c3bdf2328703946]: Words in s. 59(2)(b) substituted (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. 8 para. 43](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/43) (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-9fd4606627d0f0e29040d5267316604e]: Words in s. 96(10)(a) 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. 230(a)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/230/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a65e5176b3b1983fedd5c4b65837371a]: Words in s. 96(10)(a) 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. 230(a)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/230/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7c3700b6ed625fc35386d67b9cb8792b]: Words in s. 96(10)(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. 230(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/230/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5e807132473b660ad1560eb32c2b5a69]: Words in s. 99(2) substituted (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. 8 para. 199](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/199) (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-40f48405aa481901b0316f59387cb55b]: Words in s. 108(1)(c) substituted (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. 8 para. 164](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/164) (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-d1ba10c12c2e01077df38a1b0b54980f]: S. 117(6D) substituted (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. 8 para. 200](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/200) (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-e2cc3ac834d2c55b965e3fb294a33e7f]: Words in s. 117(1) 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. 231](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/231) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-50fdb3d368d5eac2cb36f93d278b53f4]: Words in s. 125(6) 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. 232(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/232/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f9e9de111f2ede66f4089cd395a0127d]: Words in s. 125(6) 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. 232(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/232/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-450c77f9a59b56bc2e20eb7fadeabde0]: Words in s. 125A(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. 1 para. 233(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/233/a), [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-0e01c51ff649f73e1111dfce815efeaf]: Words in s. 125A(1) inserted (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. 233(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/233/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-400805aaba06ffedad14b9789125a726]: Words in s. 135(4) 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. 234](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/234) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-398b9aef8e82809f6649b60c6ed1ea57]: Words in s. 140H(3) substituted (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. 8 para. 44(a)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/a) (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-a9dabd70c5800a8686c9aa00135f0306]: Words in s. 140H(3) substituted (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. 8 para. 44(b)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/b) (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-df79fc617d062e2925058335991be118]: Words in s. 140I(3) substituted (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. 8 para. 44(a)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/a) (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-dda96e64994348384751f8d0e794fa60]: Words in s. 140I(3) substituted (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. 8 para. 44(b)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/b) (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-6804e1e1cf56806b630b232f36a170a8]: Words in s. 140J(3) substituted (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. 8 para. 44(b)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/b) (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-ca2e5abc1437b21a5c8dd76cc3de3aca]: Words in s. 140J(3) substituted (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. 8 para. 44(a)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/44/a) (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-a91684c7f56b11883b3731294c32d6b2]: Words in s. 140L(1)(c)(i) 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. 235](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/235) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e7fa838e7f78081aa556aec6841f8643]: Words in s. 151BA(10)(b)(i) 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. 236(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/236/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5c86d9ef1177922f7f90e82d5bfa921e]: Words in s. 151BA(10)(b)(ii) 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. 236(b)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/236/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-50f5b0c53ca5ac32fd0259ec0625413c]: Words in s. 151BA(10)(b)(ii) 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. 236(b)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/236/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7796aa1d83f8813c30867783d33ed94c]: Words in s. 151BA(10)(b)(iii) 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. 236(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/236/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3ccd75c47a22e805a8505a656a5bf353]: Words in s. 151BB(5)(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. 237](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/237) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3fa660fe42f576c7cbe51db26d1d6fb3]: Words in s. 151C(5) 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. 238](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/238) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8278b15c0471b4c8b53ce6bb49160338]: Words in s. 151D(5) 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. 239](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/239) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-16361d65b9075490ac907bf84952b23f]: S. 151F 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. 8 para. 201](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/201), [Sch. 10 Pt. 7](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/7) (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-554034506f295e44202101178969441b]: Pt. 4 Ch. 4 inserted (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. 2 para. 28](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/part/2) (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))
[^M_F_e2972858-19a8-4ed4-ca31-eeffafc6d452]: S. 151I inserted (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. 2 para. 29](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/29) (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))
[^M_F_fdc3c3e3-2ac3-428f-c76c-a161c869348f]: S. 151J and cross-heading inserted (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. 2 para. 30](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/30) (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))
[^M_F_02c42ed8-0d20-4bdf-a6ab-17a4b53b9547]: S. 151L inserted (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. 2 para. 32](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/32) (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))
[^M_F_d2cef17f-44d7-4eb6-a21a-72524ce9544c]: S. 151K inserted (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. 2 para. 31](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/31) (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))
[^M_F_015bd60e-9046-40b3-bc46-97440d3d2925]: S. 151M inserted (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. 2 para. 33](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/33) (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))
[^M_F_71e335a0-1fe7-4f7e-99d0-3e5bb711918e]: S. 151N inserted (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. 2 para. 34](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/34) (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))
[^M_F_7db55573-09f7-43cd-a679-aad5ab1a5714]: S. 151O inserted (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. 2 para. 35](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/35) (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))
[^M_F_ebcd6eab-b60c-4e65-aad6-a28bc7bd77f4]: S. 151P and cross-heading inserted (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. 2 para. 36](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/36) (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))
[^M_F_176dbd95-7963-4642-a243-a2b1b65bd3b4]: S. 151Q inserted (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. 2 para. 37](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/37) (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))
[^M_F_1fe5bfae-7848-4074-b0a5-50ca4f832461]: S. 151R inserted (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. 2 para. 38](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/38) (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))
[^M_F_416545a9-5265-4334-87d7-1105afebcaeb]: S. 151S inserted (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. 2 para. 39](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/39) (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))
[^M_F_4fe50031-dc7f-431d-c7a1-cf7d07893eec]: S. 151T and cross-heading inserted (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. 2 para. 40](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/40) (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))
[^M_F_fe10cdde-9ed7-431d-8919-9bddac0ce913]: S. 151U inserted (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. 2 para. 41](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/41) (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))
[^M_F_4b61305e-71a2-431f-a73f-0e3a07f2df4d]: S. 151V inserted (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. 2 para. 42](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/42) (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))
[^M_F_841eeb5d-b63d-4992-b66c-0b2518d21e0f]: S. 151W inserted (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. 2 para. 43](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/43) (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))
[^M_F_ae68e326-ed1b-4ba0-e1d0-ebd49bf2686a]: S. 151X and cross-heading inserted (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. 2 para. 44](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/44) (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))
[^M_F_55d17d2f-bc63-4240-9d1d-785fae29c8c0]: S. 151Y inserted (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. 2 para. 45](https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/45) (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-a884ff15ff70435712ebe970051ef985]: S. 151T(7) inserted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by [The Taxation (International and Other Provisions) Act 2010 (Amendment) Order 2010 (S.I. 2010/2901)](https://www.legislation.gov.uk/uksi/2010/2901), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/2901/article/1/1), [2](https://www.legislation.gov.uk/uksi/2010/2901/article/2)
[^key-bdebe8b2c78c6dae079d4a8d0fc9ae96]: S. 161(6) inserted (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. 240](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/240) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ff1a39ddde65c7753dfcb677e603ed98]: Words in s. 165A(14) 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. 241](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/241) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4cfe999d8dce3afaa50f8ccff1c41141]: Words in s. 170(2)(c) 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. 242(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/242/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b88689aaff6dcc5deee95cbf1eaf2d5c]: Words in s. 170(6)(d) 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. 242(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/242/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c8234aa6ed3994f0536e0407dc10dbce]: S. 170(8) 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. 242(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/242/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9462d010f64110e04247abaa4e96221f]: Word in s. 170(8)(a) omitted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Corporation Tax Act 2010 (Amendment) Order 2010 (S.I. 2010/2902)](https://www.legislation.gov.uk/uksi/2010/2902), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/2902/article/1/1), [2(2)(a)](https://www.legislation.gov.uk/uksi/2010/2902/article/2/2/a)
[^key-1534a3ea00b7011ef7dfa7296b7c119c]: S. 170(8)(aa) inserted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by [The Corporation Tax Act 2010 (Amendment) Order 2010 (S.I. 2010/2902)](https://www.legislation.gov.uk/uksi/2010/2902), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/2902/article/1/1), [2(2)(b)](https://www.legislation.gov.uk/uksi/2010/2902/article/2/2/b)
[^key-b63af56532fad81819bbeaffd2f772b6]: Words in s. 171(2)(da) 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. 243](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/243) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3505c5561b9ec0cb31bb0474f46c6695]: Words in s. 179(4) 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. 244(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/244/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c7e5de782f7dbd3a1b853042d880042a]: Words in s. 179(9A) 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. 244(3)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/244/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3341421db86ef9a492d1d22916cbd55e]: Words in s. 179(9A) 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. 244(3)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/244/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-654eedb85ca9bd2cd343ddf103a9e67a]: Words in s. 179(9A) 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. 244(3)(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/244/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ee17d5bb5192a2f8b563476d2cca4589]: Words in s. 184H(5)(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. 245](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/245) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d666b17d0b80246e29477893218ae2c0]: Words in s. 190(13) 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. 246(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/246/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d96ce1eea38d66583fac10cb8597b4d5]: Words in s. 190(13) 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. 246(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/246/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ca4c125d0d999dbfed64fb8e99023d00]: Words in s. 192(2) 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. 247(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/247/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7c66e97e42e99bbf85e1100c91d94e8e]: Words in s. 192(5) 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. 247(3)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/247/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-377cca624cf222c755b2031de3f9ed81]: Words in s. 192(5) 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. 247(3)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/247/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5239cda659e4198707da88cdfe21557a]: Words in s. 198(5)(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. 248](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/248) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d47973f8ca422236c3f5b39658b155a4]: Words in s. 203(2) substituted (1.4.2010) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 29](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/29); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-9226e0a12c9cad4515c01dff8eca357b]: Words in s. 212(1)(c) 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. 249](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/249) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fb5859b0425bc6eb1c66e32fc3e6597b]: Words in s. 212(1)(b) substituted (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. 8 para. 165](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/165) (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-5e212b12fb34d64154469d04172d77ab]: S. 217D and cross-heading inserted (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. 250](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/250) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3360bc906e81d1bbe277aea8188e847e]: Words in s. 218 substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 17(2)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/17/2); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-4acae086b164ccebe938da867771261d]: Words in s. 218 substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 17(3)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/17/3); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-769150bbede5b933d4a136721a87550c]: Words in s. 218(1)(a) inserted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 17(4)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/17/4); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-99a3c4ec023252c7a456728dfa61aedb]: Words in s. 218 cross-heading substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 17(5)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/17/5); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-477d013601354072a625617447b18d8f]: Words in s. 218 heading substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 17(5)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/17/5); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-4d3e34955c8affdae901ac7cd97936b5]: S. 219 heading substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(4)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/4); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-e59a4108c7031637c1540ec154348715]: Words in s. 219(1)(a) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(a)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/a); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-6b6e0cbf14015cb9ca67e906bc2cd5b5]: Words in s. 219(1)(c) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(a)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/a); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-d4f174813e8386ae67593a2c78569f53]: Words in s. 219(1)(d) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(a)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/a); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-68c707cf196001e624811382982ed310]: Words in s. 219(1) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(b)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/b); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-b6752d905a28e4b5903ce37dbb787874]: Words in s. 219(1)(c) inserted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(c)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/c); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-de9ea958403d09d9f4d648c3ce616d92]: Words in s. 219(1) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(2)(d)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/2/d); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-d121465409679f40342ae8ac4f549dfe]: Words in s. 219(2) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(3)(a)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/3/a); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-e273258b8a9c23cf9e3318ada97930d5]: Words in s. 219(2) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 18(3)(b)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/18/3/b); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-b01be1687209dabf03f3ff9d68b0b555]: Words in s. 221(2) 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. 251](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/251) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-762c1a59cbb0f80eab05741447a8bbc4]: S. 228(10) 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. 252](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/252) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b0be2c0999c7388e933841ec5964cbe8]: Words in s. 239(7) 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. 253](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/253) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8ce61830d4f2f7f42d9230f9823dbdc0]: Words in s. 253(4A)(a) substituted (1.4.2010) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 30(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/30/a); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-6a0aa4800f788df0c9451cd3c75a2d79]: Words in s. 253(4A)(b) substituted (1.4.2010) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 30(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/30/b); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-500328ef6bfb0d70c5ab959b6782159e]: Words in s. 256(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. 1 para. 254(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/254/2), [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-bc599962671daf9fb4ce7c491367e1e3]: S. 256(3A) inserted (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. 254(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/254/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-73e4b975e4c159d43df870d372ccc5bb]: S. 256(4) 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. 254(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/254/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c8759b2d3d9be76ebc312d015562fcd0]: S. 256(7)(8) inserted (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. 254(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/254/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-40baeb671e3e266e4675970ebf580529]: Words in s. 256A heading inserted (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. 255](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/255) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7755022a5de186958768f1b3fcf1633e]: Words in s. 256B title inserted (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. 256](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/256) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e61545d7c59985ad3e56e64a52e18d7c]: Ss. 256C, 256D inserted (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. 257](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/257) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-81e4694224c6d7082cab47df89b1f348]: Words in s. 257(1)(a) inserted (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. 258(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-cce71a64f986cf62309dba59d8e750a7]: Words in s. 257(2A) 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. 258(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d0dc1aa1197803062a983728ad065622]: S. 257(2B)(a)-(c) 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. 258(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4da03a015c08a7d910e14828a3f36f9a]: Words in s. 257(2C) 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. 1 para. 258(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/5), [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-28c3a985e2c1d1f609a6bfc9fc41d2a3]: Words in s. 257(3) inserted (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. 258(6)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/6/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3611fef9f70b6daadec27e68b4077c55]: Words in s. 257(3) inserted (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. 258(6)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/6/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4438bc20c2750ae166a3129922c38a5e]: S. 257(5) inserted (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. 258(7)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/258/7) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1a7052c95cff7b1c5a89f86e2309bf24]: Words in s. 259(1)(a) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 19(2)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/19/2); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-c8f8cc0477819a0304ee2f80efda4817]: Words in s. 259(1)(b) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 19(3)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/19/3); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-55d0f334973109bc9506b2f3f3f8e1b7]: Words in s. 259(2)(b) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 19(3)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/19/3); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-6c41ce3b7e57ffeba455d44d52751d9f]: S. 259(3) substituted (1.4.2010) by [Housing and Regeneration Act 2008 (c. 17)](https://www.legislation.gov.uk/ukpga/2008/17), [s. 325(1)](https://www.legislation.gov.uk/ukpga/2008/17/section/325/1), [Sch. 9 para. 19(4)](https://www.legislation.gov.uk/ukpga/2008/17/schedule/9/paragraph/19/4); [S.I. 2010/862](https://www.legislation.gov.uk/uksi/2010/862), [art. 2](https://www.legislation.gov.uk/uksi/2010/862/article/2) (with [Sch.](https://www.legislation.gov.uk/uksi/2010/862/schedule))
[^key-b36f60201d172f594631032623b386d4]: Words in s. 263B(7) 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. 259](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/259) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ab38fcf2004f3e5b9816ca43681e1761]: Words in s. 263E(1)(a) substituted (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. 8 para. 268(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/268/2) (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-79e778d6ebfed5f7191ec3b4795b54ae]: Words in s. 263E(6) substituted (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. 8 para. 268(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/268/3) (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-cc5f9e2399e52c455b27915d81a699f8]: Words in s. 263E(6) inserted (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. 8 para. 268(4)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/268/4) (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-e43cfefee0c9492890e7052ce2552def]: Words in s. 263E(6) substituted (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. 8 para. 268(5)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/268/5) (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-c36b5ac8119a98b3a0e2652028a78911]: Words in s. 263E(6) substituted (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. 8 para. 268(6)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/268/6) (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-a6f12f395329a14f0ad5729c1efac7ec]: Words in s. 263E(1)(a) inserted (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. 260](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/260) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-26c6c0d9326891d1f93e85d7b8f0b881]: Words in s. 271(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. 261(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/261/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-888bc7015402221c78d7405234974e9e]: Words in s. 271(6)(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. 261(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/261/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a1d03972a07916d56c05600371d7f8ae]: Words in s. 276(2)(d) 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. 262](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/262) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5982316e786459b86dd1bbca76bed96a]: S. 277 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. 8 para. 45](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/45), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (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-0a47500c654fda9c28c14a02e5a35563]: S. 278 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. 8 para. 46](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/46), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (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-7f1a1ea48bd5b8ff51cc5fd588c31c3a]: Words in s. 279(5)(a) substituted (1.4.2010) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 31(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/31/a); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-52f55f47561c37046a1158bb0b329528]: Words in s. 279(5)(b) substituted (1.4.2010) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 31(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/31/b); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-643ab9e50514460beb215a103cb993dc]: Words in s. 286(3A)(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. 263](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/263) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fe1de5f3c103f55a9b92356e326a713e]: Words in s. 288(1) substituted (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. 8 para. 47](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/47) (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-2d6c6495e4231d33f2fbd4735731ea09]: Words in s. 288(1) 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. 264(2)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a541261f5d562c4584209ffc551f8fee]: Words in s. 288(1) 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. 264(2)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ec2d66ad6b99182d5b31f2d5057ae6fc]: Words in s. 288(1) 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. 264(2)(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-693eee3fd96f6288b7e4f42cfa9f55c5]: Words in s. 288(1) 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. 264(2)(d)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-aa49fd8526bd132baa90efca7f2147ef]: Words in s. 288(1) 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. 264(2)(e)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/e) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e597dff440ee8c7dd4ad8dd590c016d5]: Words in s. 288(1) 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. 264(2)(f)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/f) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-285abd80384872cf9aa7537454075e2a]: Words in s. 288(1) inserted (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. 264(2)(g)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/2/g) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-6f30c061611ffe1fbe8f9125548432d3]: Words in s. 288(3A)(a) inserted (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. 264(3)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d81b5ff9811801b63a35eb4cddaf58c5]: S. 288(3A)(e) 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. 1 para. 264(3)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/264/3/b), [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-196aba22eed3b269877432871e3e6c61]: Words in s. 288(8) substituted (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. 8 para. 202](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/202) (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-486b2ef49ea7f18e34cbfef66ee55b81]: Ss. 248A-248E and cross-heading inserted (with effect in accordance with art. 8(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [8(1)](https://www.legislation.gov.uk/uksi/2010/157/article/8/1)
[^key-2c52cf27be032c869a0727f1d7b1299e]: S. 268B inserted (with effect in accordance with art. 9(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [9(1)](https://www.legislation.gov.uk/uksi/2010/157/article/9/1)
[^key-f021fc1d165d23551599defa253867a1]: Words in Sch. 3 para. 7(3)(a) 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. 265](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/265) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-73ea8674a133bdec77aec5503ac4f35c]: Sch. 3 para. 1A inserted (with effect in accordance with art. 7(4) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [7(3)](https://www.legislation.gov.uk/uksi/2010/157/article/7/3)
[^key-0003ac38f1bf47c0c40f92d9eda55052]: Words in Sch. 5 para. 2(8) 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. 266(2)(a)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/2/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-11a2100693c1466990fa5c8c2dd9c845]: Words in Sch. 5 para. 2(8) 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. 266(2)(a)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/2/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b5ec147617e82f14abd0bfb7dd61e9f6]: Words in Sch. 5 para. 2(9) 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. 266(2)(b)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/2/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1bcd5e7856fbec78da951d738dee18de]: Words in Sch. 5 para. 2(9) 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. 266(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/2/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-eeb122a21b22a4aab8854ed51a58751d]: Words in Sch. 5 para. 2(10) 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. 266(2)(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-054d6182aea4486c5359a2ce7332f59f]: Words in Sch. 5 para. 2A(8) 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. 266(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/3/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ab9bb2709deb11cca53f9febedd8f806]: Words in Sch. 5 para. 2A(8) 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. 266(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/3/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0559f42380d963495ed3c66689883959]: Words in Sch. 5 para. 2A(9) 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. 266(3)(b)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/3/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-47eda05d9710662a281db9c7e83f5921]: Words in Sch. 5 para. 2A(9) 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. 266(3)(b)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/3/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4f64ff6e341a7740f60cd704549aee85]: Words in Sch. 5 para. 2A(10) 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. 266(3)(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d7bbd29d595da013dd3a96c6058e1195]: Words in Sch. 5 para. 8(8) 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. 266(4)(a)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/4/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a1f95e3543bb5d39a0d22c38c11809d0]: Words in Sch. 5 para. 8(8) 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. 266(4)(a)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/4/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-632b3ce5ba78954beae956860f2e1945]: Words in Sch. 5 para. 8(9) 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. 266(4)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/4/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-88cea614e42865149f305551f6d6453b]: Words in Sch. 5 para. 9(9) 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. 266(5)(a)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/5/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3a1b7d636def9e76a3e52dbd3b9cd41e]: Words in Sch. 5 para. 9(9) 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. 266(5)(a)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/5/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1a0b42e7c279aa342702f9b27016aa0c]: Words in Sch. 5 para. 9(10) 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. 266(5)(b)(i)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/5/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b7304f1866bb5c387f460fce4a858158]: Words in Sch. 5 para. 9(10) 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. 266(5)(b)(ii)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/5/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-a3c634eebb816ace19fb32d4f105c3e0]: Words in Sch. 5 para. 9(11) 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. 266(5)(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266/5/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-459435e4514bc2cce5b4d4bb8c326107]: Words in Sch. 5AA para. 4(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. 267(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/267/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-6eabe71b875174963ac04ce15ae7d43d]: Words in Sch. 5AA para. 8(1) 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. 267(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/267/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-90466fc45498b2c7099867d52e44cf65]: Words in Sch. 5B para. 19(1) 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. 268(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/268/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4ac89ee10e391230c7f273dbe0bdedda]: Words in Sch. 5B para. 19(1) 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. 268(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/268/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1c256cce464613fcf8b396987d3fffbb]: Words in Sch. 7AC para. 5(6) 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. 269(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/269/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b7de2c1469e84e8cc147ee5b840364b4]: Sch. 7AC para. 8(2) substituted for Sch. 7AC para. 8(2)(3) (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. 269(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/269/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-24b63841d74bbb4a4e08b1f3653dd668]: Words in Sch. 7AC para. 8(2) substituted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by [The Corporation Tax Act 2010 (Amendment) Order 2010 (S.I. 2010/2902)](https://www.legislation.gov.uk/uksi/2010/2902), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/2902/article/1/1), [2(3)](https://www.legislation.gov.uk/uksi/2010/2902/article/2/3)
[^key-540877340414267cd069fd6cd9479452]: Words in Sch. 7AC para. 17(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. 269(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/269/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e6a494af4bc924fc835416b7d8eecba1]: Words in Sch. 7AC para. 26(4) 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. 269(5)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/269/5/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-62a86c30fe8b927c147941eb6915b9b9]: Words in Sch. 7AC para. 26(4) 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. 269(5)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/269/5/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-69434fe0e85433febd0f5aefbbeb1838]: Words in Sch. 7AD para. 7(1) substituted (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. 8 para. 166](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/166) (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-3d855a28a891e2ac575b84002f6df501]: Words in Sch. 8 para. 9(2) substituted (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. 8 para. 244](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/244) (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-685dfa50134d9d0cbce999fdfa170f2c]: Sch. 10 para. 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. 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-cff185289988f339d82da44f2f80bb85]: Sch. 10 para. 14(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-a6978fc43f2e05f1698da09f29e8f756]: Sch. 10 para. 14(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-0b78e26be6f44c126d7db23565089140]: Sch. 10 para. 14(20) 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-d4ae496ab0f5862288a64b6e51286d28]: Sch. 10 para. 14(32) 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-acee1e8f73e45fd72a8f3427de367d79]: Sch. 10 para. 14(51) 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-85f99df33e4b3cff5f3bff813e42154f]: Sch. 10 para. 14(54) 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-89dbdb28fc4e0c77885987a4b0f985e9]: Sch. 10 para. 14(55) 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-01f7cbcc85e1d2ae365a6da8a51a5837]: Sch. 10 para. 16(6) 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-a85692ecc28106f774233f450fa3d54d]: Pt. 4 Ch. 4 applied (with modifications) (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. 9 para. 40](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/40) (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-39cd41ece8d3464d025358ed47b6e41e]: S. 151W(b) modified (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. 9 para. 38](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/38) (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-9d2266cff61c51d6e733a53fa72156c3]: Pt. 7A inserted (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. 6 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/6/part/2) (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-36cb4cd87b9bcd02ba09f79afe0d7eb3]: Words in [s. 140(4)](https://www.legislation.gov.uk/ukpga/1992/12/section/140/4) substituted (with effect in accordance with s. 37(3) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 37(1)(a)](https://www.legislation.gov.uk/ukpga/2010/13/section/37/1/a)
[^key-f6adb31ad7de0adf5588d5ab4fa20f19]: [S. 140(4A)](https://www.legislation.gov.uk/ukpga/1992/12/section/140/4A) inserted (with effect in accordance with s. 37(3) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 37(1)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/37/1/b)
[^key-b2eec19dc7a5575befe590ec4da71443]: Sch. 7AC para. 35 omitted (with effect in accordance with s. 37(3) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 37(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/37/2)
[^key-7371707874ccad3e0f038516e897366f]: S. 252A inserted (with effect in accordance with Sch. 9 para. 3 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/2010/13/schedule/9/paragraph/1)
[^key-bc279a1ba044257ed395db94fe53eb1d]: Sch. 8A inserted (with effect in accordance with Sch. 9 para. 3 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/2010/13/schedule/9/paragraph/2)
[^key-f4fb6dc4a620d33114dd9c46d7919bcb]: Words in s. 169H(1) substituted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 4](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/4)
[^key-4a46493a1659aa2d4eed7de8bcc40e20]: Ss. 4, 4A substituted (with effect in accordance with Sch. 1 para. 12 of the amending Act) for s. 4 by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 2](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/2) (with [Sch. 1 para. 18](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/18))
[^key-940fac0d0ad27b649d9ceede394b38b2]: S. 4B inserted (with effect in accordance with Sch. 1 para. 13 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/3)
[^key-650142c95da88c84a5037548ddaa110d]: S. 169N(2)-(4B) substituted for s. 169N(2)-(4) (with effect in accordance with Sch. 1 para. 14 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 5(2)](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/5/2)
[^key-667849f682dfbcbcc940de3c3f954f49]: Words in s. 169N(7) substituted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 5(3)](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/5/3)
[^key-19df34405faaaf2f505544189fda1401]: Words in s. 169O(3) omitted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by virtue of [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 6](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/6)
[^key-b52a78edba90493908cee038a0a89082]: Words in s. 169P(3) omitted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by virtue of [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 7](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/7)
[^key-31c1de9894434392ef5499d0cc1802db]: S. 169R substituted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 8](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/8)
[^key-8612bfe2191f24160a96041f269896fc]: Sch. 5B para. 1(5A) inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [Sch. 1 para. 9(2)](https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/9/2)
[^key-8761bb75553550df1911883531245e13]: S. 22(4) inserted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 3 para. 4(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/3/paragraph/4/2) (with [Sch. 3 para. 6(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/3/paragraph/6/3))
[^key-1e992296c0fc4ef8c22c8167cf5e7218]: S. 122(6) inserted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 3 para. 4(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/3/paragraph/4/3) (with [Sch. 3 para. 6(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/3/paragraph/6/4))
[^key-1df7283444504b4d887f698c5c686c44]: S. 223(8)(aa) inserted (with effect in accordance with s. 16(4) of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 16(1)](https://www.legislation.gov.uk/ukpga/2010/33/section/16/1)
[^key-47ba1b837c82e29ec488a70281acd9bc]: S. 224(4) inserted (with effect in accordance with s. 16(4) of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 16(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/16/2)
[^key-62445f6b6d3001fa675a73d9544cba13]: S. 225D inserted (with effect in accordance with s. 16(4)(5) of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 16(3)](https://www.legislation.gov.uk/ukpga/2010/33/section/16/3)
[^key-bc0f627f676ff20f457d5e02f4955b46]: S. 198H inserted (with effect in accordance with s. 17(2) of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 17(1)](https://www.legislation.gov.uk/ukpga/2010/33/section/17/1)
[^key-8ac7ad9c3f62d66d964ae9a5a9a75c94]: S. 142A inserted (with effect in accordance with Sch. 4 para. 12 of the amending Act) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 4 para. 1](https://www.legislation.gov.uk/ukpga/2010/33/schedule/4/paragraph/1)
[^key-373f5965a671396a7e06a325d96dd286]: S. 26A inserted (1.2.2011) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 39(7)](https://www.legislation.gov.uk/ukpga/2008/9/section/39/7)[(8)](https://www.legislation.gov.uk/ukpga/2008/9/section/39/8); [S.I. 2011/23](https://www.legislation.gov.uk/uksi/2011/23), [art. 2](https://www.legislation.gov.uk/uksi/2011/23/article/2)
[^key-7560e22e2f77a5fef4de439618bf1b70]: Act applied (with modifications) (8.2.2011) by [The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245)](https://www.legislation.gov.uk/uksi/2011/245), [reg. 1](https://www.legislation.gov.uk/uksi/2011/245/regulation/1), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/uksi/2011/245/schedule/6/part/1) (with [reg. 27(a)](https://www.legislation.gov.uk/uksi/2011/245/regulation/27/a))
[^key-355d30062a157147af37e591744701d4]: Words in s. 271(7) repealed: (with effect in accordance with s. 46(5)(b) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 46(3)(d)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/3/d), [Sch. 11 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/12) (with [s. 46(7)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/7)); (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
[^key-ba1675552646617c034cfbf2f9198bc6]: Words in s. 271(7) substituted (with effect in accordance with s. 46(5)(a) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 46(3)(a)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/3/a) (with [s. 46(7)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/7))
[^key-fe23a703b63085d15a013f25d9c585cd]: Words in s. 271(7) repealed (with effect in accordance with s. 46(5)(a) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 46(3)(c)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/3/c), [Sch. 11 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/12) (with [s. 46(7)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/7))
[^key-1dbfeee927e79e6e04d66a064ad294b4]: Words in s. 271(7) repealed (with effect in accordance with s. 46(5)(b) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 46(3)(b)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/3/b), [Sch. 11 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/12) (with [s. 46(7)](https://www.legislation.gov.uk/ukpga/2005/22/section/46/7))
[^M_C_7868c94b-dcf7-4e77-8f60-4675e94c7ea6]: S. 104 applied (with modifications) by [S.I. 1989/469](https://www.legislation.gov.uk/uksi/1989/469), [reg. 27(2)](https://www.legislation.gov.uk/uksi/1989/469/regulation/27/2) (as inserted by [S.I. 1996/846](https://www.legislation.gov.uk/uksi/1996/846), [reg. 11(b)](https://www.legislation.gov.uk/uksi/1996/846/regulation/11/b))
[^M_C_8a1ef054-e170-454f-efce-eedea094e571]: S. 107 modified by [S.I. 1989/469](https://www.legislation.gov.uk/uksi/1989/469), [reg. 27A(2A)](https://www.legislation.gov.uk/uksi/1989/469/regulation/27A/2A) (as inserted (6.4.1996) by [S.I. 1996/846](https://www.legislation.gov.uk/uksi/1996/846), [reg. 11(b)](https://www.legislation.gov.uk/uksi/1996/846/regulation/11/b))
#### Calculation of the disposal cost of accumulation units
#### Holding beginning or ceasing to fall within section 490 of CTA 2009
#### Assets that are not qualifying corporate bonds for corporation tax purposes.
#### Increase in expenditure by reference to tax charged in relation to employment-related securities
#### Application of sections 127 to 131.
#### Roll-over relief on re-investment by trustees.
#### Procedure for clearance in advance.
#### Roll-over relief on re-investment by trustees.
#### Transfer or division of UK business
#### Other retirement relief.
#### Relief for disposals by individuals on retirement from family business.
##### 98A
Schedule 5A to this Act (which contains general provisions about information relating to settlements with a foreign element) shall have effect.
##### 144A
- (1) In any case where—
- (a) an option is exercised; and
- (b) the nature of the option (or its exercise) is such that the grantor of the option is liable to make, and the person exercising it is entitled to receive, a payment in full settlement of all obligations under the option,
subsections (2) and (3) below shall apply in place of subsections (2) and (3) of section 144.
- (2) As regards the grantor of the option—
- (a) he shall be treated as having disposed of an asset (namely, his liability to make the payment) and the payment made by him shall be treated as incidental costs to him of making the disposal; and
- (b) the grant of the option and the disposal shall be treated as a single transaction and the consideration for the option shall be treated as the consideration for the disposal.
- (3) As regards the person exercising the option—
- (a) he shall be treated as having disposed of an asset (namely, his entitlement to receive the payment) and the payment received by him shall be treated as the consideration for the disposal;
- (b) the acquisition of the option (whether directly from the grantor or not) and the disposal shall be treated as a single transaction and the cost of acquiring the option shall be treated as expenditure allowable as a deduction under section 38(1)(a) from the consideration for the disposal; and
- (c) for the purpose of computing the indexation allowance (if any) on the disposal, the cost of the option shall be treated (notwithstanding paragraph (b) above) as incurred when the option was acquired.
- (4) In any case where subsections (2) and (3) above would apply as mentioned in subsection (1) above if the reference in that subsection to full settlement included a reference to partial settlement, those subsections and subsections (2) and (3) of section 144 shall both apply but with the following modifications—
- (a) for any reference to the grant or acquisition of the option there shall be substituted a reference to the grant or acquisition of so much of the option as relates to the making and receipt of the payment or, as the case may be, the sale or purchase by the grantor; and
- (b) for any reference to the consideration for, or the cost of or of acquiring, the option there shall be substituted a reference to the appropriate proportion of that consideration or cost.
- (5) In this section “*appropriate proportion*” means such proportion as may be just and reasonable in all the circumstances.
##### 150A
- (1) For the purpose of determining the gain or loss on any disposal of ... shares by an individual where—
- (a) an amount of relief is attributable to the shares, and
- (b) apart from this subsection there would be a loss,
the consideration given by him for the shares shall be treated as reduced by the amount of the relief.
- (2) Subject to subsection (3) below, if on any disposal of ... shares by an individual after the end of the period referred to in section 312(1A)(a) of the Taxes Act or section 159(2) of ITA 2007 where an amount of relief is attributable to the shares, there would (apart from this subsection) be a gain, the gain shall not be a chargeable gain.
- (2A) Notwithstanding anything in section 16(2), subsection (2) above shall not apply to a disposal on which a loss accrues.
### Provision supplemental to paragraph 13
##### 13A
- (1) For the purposes of paragraph 13 above, the value received by the individual in question is—
- (a) in a case within sub-paragraph (2)(a), (b) or (c) of that paragraph, the amount received by the individual or, if greater, the market value of the share capital, securities or debt in question;
- (b) in a case within sub-paragraph (2)(d) of that paragraph, the amount of the liability;
- (c) in a case within sub-paragraph (2)(e) of that paragraph, the amount of the loan or advance reduced by the amount of any repayment made before the issue of the shares;
- (d) in a case within sub-paragraph (2)(f) of that paragraph, the cost to the company of providing the benefit or facility less any consideration given for it by the individual;
- (e) in a case within sub-paragraph (2)(g) or (h) of that paragraph, the difference between the market value of the asset and the consideration (if any) given for it;
- (f) in a case within sub-paragraph (2)(i) of that paragraph, the amount of the payment;
- (g) in a case within sub-paragraph (5) of that paragraph, the amount received by the individual or, if greater, the market value of the share capital or securities in question.
- (2) In this paragraph and paragraph 13 above references to a receipt of insignificant value (however expressed) are references to a receipt of an amount of insignificant value.
This is subject to sub-paragraph (4) below.
- (3) For the purposes of this paragraph and paragraph 13 above “*an amount of insignificant value*” means an amount of value which—
- (a) does not exceed £1,000, or
- (b) if it exceeds that amount, is insignificant in relation to the total amount of expenditure on the shares which is set under this Schedule against a corresponding total amount of the whole or any part of any chargeable gains.
- (4) For the purposes of paragraph 13 above, if, at any time in the period—
- (a) beginning one year before the shares are issued, and
- (b) expiring at the end of the issue date,
arrangements are in existence which provide for the individual who subscribes for the shares to receive or to be entitled to receive, at any time in the period of restriction, any value from the company that issued the shares, no amount of value received by the individual shall be treated as a receipt of insignificant value.
- (5) In sub-paragraph (4) above—
- (a) any reference to the individual includes a reference to any person who, at any time in the period of restriction, is an associate of his (whether or not he is such an associate at the material time), and
- (b) the reference to the company includes a reference to any person who, at any time in the period of restriction, is connected with the company (whether or not that person is so connected at the material time).
### Receipt of replacement value
##### 13B
- (1) Where—
- (a) by reason of a receipt of value within sub-paragraph (2) (other than paragraph (b)) or sub-paragraph (5) of paragraph 13 above (“*the original value*”), the shares would, in the absence of this paragraph, be treated as never having been eligible shares or as ceasing to be eligible shares on the date when the value is received,
- (b) the original supplier receives value (“*the replacement value*”) from the original recipient by reason of a qualifying receipt, and
- (c) the amount of the replacement value is not less than the amount of the original value,
the receipt of the original value shall be disregarded for the purposes of paragraph 13 above.
- (2) This paragraph is subject to paragraph 13C below.
- (3) For the purposes of this paragraph and paragraph 13C below—
- “*the original recipient*” means the person who receives the original value, and
- “*the original supplier*” means the person from whom that value was received.
- (4) A receipt of the replacement value is a qualifying receipt for the purposes of sub-paragraph (1) above if it arises—
- (a) by reason of the original recipient doing one or more of the following—
- (i) making a payment to the original supplier, other than a payment which falls within paragraph (c) below or to which sub-paragraph (5) below applies;
- (ii) acquiring any asset from the original supplier for a consideration the amount or value of which is more than the market value of the asset;
- (iii) disposing of any asset to the original supplier for no consideration or for a consideration the amount or value of which is less than the market value of the asset;
- (b) where the receipt of the original value was within paragraph 13(2)(d) above, by reason of an event the effect of which is to reverse the event which constituted the receipt of the original value; or
- (c) where the receipt of the original value was within paragraph 13(5) above, by reason of the original recipient repurchasing the share capital or securities in question, or (as the case may be) reacquiring the right in question, for a consideration the amount or value of which is not less than the amount of the original value.
- (5) This sub-paragraph applies to—
- (a) any payment for any goods, services or facilities, provided (whether in the course of a trade or otherwise) by—
- (i) the original supplier, or
- (ii) any other person who, at any time in the period of restriction, is an associate of, or connected with, that supplier (whether or not that person is such an associate, or so connected, at the material time),
which is reasonable in relation to the market value of those goods, services or facilities;
- (b) any payment of any interest which represents no more than a reasonable commercial return on money lent to—
- (i) the original recipient, or
- (ii) any person who, at any time in the period of restriction, is an associate of his (whether or not he is such an associate at the material time);
- (c) any payment for the acquisition of an asset which does not exceed its market value;
- (d) any payment, as rent for any property occupied by—
- (i) the original recipient, or
- (ii) any person who, at any time in the period of restriction, is an associate of his (whether or not he is such an associate at the material time),
of an amount not exceeding a reasonable and commercial rent for the property;
- (e) any payment in discharge of an ordinary trade debt (within the meaning of paragraph 13(11) above); and
- (f) any payment for shares in or securities of any company in circumstances that do not fall within sub-paragraph (4)(a)(ii) above.
- (6) For the purposes of this paragraph, the amount of the replacement value is—
- (a) in a case within paragraph (a) of sub-paragraph (4) above, the aggregate of—
- (i) the amount of any payment within sub-paragraph (i) of that paragraph, and
- (ii) the difference between the market value of any asset within sub-paragraph (ii) or (iii) of that paragraph and the amount or value of the consideration (if any) received for it,
- (b) in a case within sub-paragraph (4)(b) above, the same as the amount of the original value, and
- (c) in a case within sub-paragraph (4)(c) above, the amount or value of the consideration received by the original supplier,
and paragraph 13A(1) above applies for the purposes of determining the amount of the original value.
- (7) In this paragraph any reference to a payment to a person (however expressed) includes a reference to a payment made to him indirectly or to his order or for his benefit.
### Provision supplemental to paragraph 13B
##### 13C
- (1) The receipt of the replacement value by the original supplier shall be disregarded for the purposes of paragraph 13B above, as it applies in relation to the shares, to the extent to which that receipt has previously been set (under that paragraph) against any receipts of value which are, in consequence, disregarded for the purposes of paragraph 13 above as that paragraph applies in relation to those shares or any other shares subscribed for by the individual in question (“*the individual*”).
- (2) The receipt of the replacement value by the original supplier (“*the event*”) shall also be disregarded for the purposes of paragraph 13B above if—
- (a) the event occurs before the start of the period of restriction, or
- (b) in a case where the event occurs after the time the original recipient receives the original value, it does not occur as soon after that time as is reasonably practicable in the circumstances, or
- (c) where an appeal has been brought by the individual against an assessment made by virtue of paragraph 3(1)(e) above by reason of that receipt, the event occurs more than 60 days after the appeal has been finally determined.
But nothing in paragraph 13B above or this paragraph requires the replacement value to be received after the original value.
- (3) This sub-paragraph applies where—
- (a) the receipt of the replacement value by the original supplier is a qualifying receipt for the purposes of paragraph 13B(1) above, and
- (b) the event which gives rise to the receipt is (or includes) a subscription for shares by—
- (i) the individual, or
- (ii) any person who, at any time in the period of restriction, is an associate of the individual, whether or not he is such an associate at the material time.
- (4) Where this sub-paragraph applies, the person who subscribes for the shares shall not—
- (a) be eligible for any relief under Chapter 3 of Part 7 of the Taxes Act (enterprise investment scheme: income tax relief) in relation to those shares or any other shares in the same issue, or
- (b) by virtue of his subscription for those shares or any other shares in the same issue, be treated as making a qualifying investment for the purposes of this Schedule.
- (4) Where either of the following applies—
- (a) sub-paragraph (3) above, and
- (b) section 223(3) of ITA 2007 (which makes corresponding provision in relation to EIS relief under Part 5 of that Act),
the person who subscribes for the shares shall not by virtue of his subscription for those shares or any other shares in the same issue be treated as making a qualifying investment for the purposes of this Schedule.
- (5) In this paragraph “*the original value*” and “*the replacement value*” shall be construed in accordance with paragraph 13B above.
### Insignificant repayments disregarded for purposes of paragraph 14
##### 14AA
- (1) Any repayment shall be disregarded for the purposes of paragraph 14 above if whichever is the greater of—
- (a) the market value of the shares to which it relates (“*the target shares*”) immediately before the event occurs, and
- (b) the amount received by the member in question,
is insignificant in relation to the market value of the remaining issued share capital of the company in question (or, as the case may be, subsidiary in question) immediately after the event occurs.
This is subject to sub-paragraph (4) below.
- (2) For the purposes of this paragraph “*repayment*” means a repayment, redemption, repurchase or payment mentioned in paragraph 14(1) above.
- (3) For the purposes of sub-paragraph (1) above it shall be assumed that the target shares are cancelled at the time the repayment is made.
- (4) Where an individual subscribes for eligible shares in a company, sub-paragraph (1) above does not apply to prevent paragraph 14(2) above having effect in relation to the shares if, at a relevant time, arrangements are in existence that provide—
- (a) for a repayment by the company or any subsidiary of the company (whether or not it is such a subsidiary at the time the arrangements are made), or
- (b) for anyone to be entitled to such a repayment,
at any time in the period of restriction.
- (5) For the purposes of sub-paragraph (4) above “*a relevant time*” means any time in the period—
- (a) beginning one year before the eligible shares were issued, and
- (b) expiring at the end of the issue date.
##### 33A
- (1) Sections 30 to 33 have effect in relation to a chargeable intangible asset subject to the following modifications.
In this section “*chargeable intangible asset*” has the same meaning as in Part 8 of CTA 2009.
- (2) Any reference in those sections—
- (a) to a disposal or part disposal of the asset shall be read as a reference to its realisation or part realisation within the meaning of that Part (see section 734 of that Act);
- (b) to an disposal of the asset under section 171(1) shall be read as a reference to its transfer under section 775 of that Act (transfers within a group);
- (c) to a disposal of the asset under section 179 shall be read as a reference to its realisation under section 780 or 785 of that Act (degrouping).
- (3) In section 31(6), paragraph (c) shall not apply to a revaluation where the profit on the revaluation is wholly taken into account as a credit under that Part (see section 723 of that Act).
- (4) None of the conditions in section 31(9) shall be treated as satisfied if the asset with enhanced value is a chargeable intangible asset within the meaning of that Part.
- (5) The reference in section 32(2)(b) to the cost of the underlying asset shall be read, in the case of a chargeable intangible asset, as a reference to the capitalised value of the asset recognised for accounting purposes.
##### 105A
- (1) Subsection (2) below applies where an individual—
- (a) acquires shares (“*the relevant shares*”) of the same class, on the same day and in the same capacity, and
- (b) some of the relevant shares (“*the approved-scheme shares*”) are shares acquired by him as a result of—
- (i) the exercise of a qualifying option within the meaning given by section 527(4) of ITEPA 2003 (enterprise management incentives) in circumstances where section 530 or 531 of that Act (exercise of option to acquire shares) applies, or
- (ii) the exercise of an option to which Chapter 7 or 8 of Part 7 of that Act (approved share option schemes) applies in circumstances where section 519(1) or 524(1) of that Act applies.
- (2) Where the individual first makes a disposal of any of the relevant shares, he may elect for subsections (3) to (5) below to have effect in relation to that disposal and all subsequent disposals of any of those shares.
- (3) In circumstances where section 105 applies, that section shall have effect as if—
- (a) paragraph (a) of subsection (1) of that section required the approved-scheme shares to be treated as acquired by the individual by a single transaction separate from the remainder of the relevant shares (which shall also be treated by virtue of that paragraph as acquired by the individual by a single transaction), and
- (b) subsection (1) of that section required the approved-scheme shares to be treated as disposed of after the remainder of the relevant shares.
- (4) If the relevant shares include shares to which relief under Chapter 3 of Part 7 of the Taxes Act, relief under Part 5 of ITA 2007 or deferral relief (within the meaning of Schedule 5B to this Act) is attributable—
- (a) paragraph 4(4) of that Schedule has effect as if it required the approved-scheme shares falling within paragraph (a), (b), (c) or (d) of that provision to be treated as disposed of after the remainder of the relevant shares falling within the paragraph in question, and
- (b) section 299 of the Taxes Act or section 246 of ITA 2007 has effect for the purposes of section 150A(4) below as if it required—
- (i) the approved-scheme shares falling within paragraph (a), (b), (c) or (d) of subsection (6A) of section 299 of the Taxes Act or subsection (3) of section 246 of ITA 2007 to be treated as disposed of after the remainder of the relevant shares falling within the paragraph in question, and
- (ii) the approved-scheme shares to which subsection (6B) of section 299 of the Taxes Act or subsection (4) of section 246 of ITA 2007 applies to be treated as disposed of after the remainder of the relevant shares to which that subsection applies.
- (5) Where section 127 applies in relation to any of the relevant shares (“*the reorganisation shares*”), that section shall apply separately to such of those shares as are approved-scheme shares and to the remainder of the reorganisation shares (so that those approved-scheme shares and the remainder of the reorganisation shares are treated as comprised in separate holdings of original shares and identified with separate new holdings).
- (6) In subsection (5)—
- (a) the reference to section 127 includes a reference to that section as it is applied by virtue of any enactment relating to chargeable gains, and
- (b) “*original shares*” and “*new holding*” have the same meaning as in section 127 or (as the case may be) that section as applied by virtue of the enactment in question.
- (7) For the purposes of subsection (1) above—
- (a) any shares to which relief under Chapter 3 of Part 7 of the Taxes Act or relief under Part 5 of ITA 2007 is attributable and which were transferred to an individual as mentioned in section 304 of the Taxes Act or section 245 of ITA 2007, and
- (b) any shares to which deferral relief (within the meaning of Schedule 5B to this Act), but not relief under that Chapter or relief under that Part, is attributable and which were acquired by an individual on a disposal to which section 58 above applies,
shall be treated as acquired by the individual on the day on which they were issued.
- (8) In this section the references to Chapter 3 of Part 7, section 299 and section 304 of the Taxes Act shall be read as references to those provisions as they apply to shares issued after 31st December 1993 (enterprise investment scheme).
- (9) In this section references to Part 5 of ITA 2007 or any provision of that Part are to a Part or provision that applies only in relation to shares issued after 5 April 2007.
##### 105B
- (1) The provisions of section 105A have effect in the case of any disposal notwithstanding that some or all of the securities disposed of are otherwise identified—
- (a) by the disposal, or
- (b) by a transfer or delivery giving effect to it.
- (2) An election must be made, by a notice given to an officer of the Board, on or before the first anniversary of the 31st January next following the year of assessment in which the individual first makes a disposal of any of the relevant shares.
- (3) Where—
- (a) an individual's liability to income tax has been reduced (or treated by virtue of section 304 of the Taxes Act or section 245 of ITA 2007 (spouses and civil partners) as reduced) for any year of assessment under section 289A of the Taxes Act or section 158 of ITA 2007 in respect of any issue of shares,
- (b) the amount of the reduction (“A”) is less than the amount (“B”) which is equal to tax at the basic rate for that year on the amount subscribed for the issue, and
- (c) A is not found under section 289A(2)(b) of the Taxes Act or (as the case may require) is not within paragraph (b) solely by virtue of section 29(2) and (3) of ITA 2007,
then, if there is a disposal of the shares on which there is a gain, subsection (2) above shall apply only to so much of the gain as is found by multiplying it by the fraction—
$AB$
- (4) Any question as to—
- (a) which of any shares acquired by an individual at different times a disposal relates to, being shares to which relief is attributable, or
- (b) whether a disposal relates to shares to which relief is attributable or to other shares,
shall for the purposes of capital gains tax be determined as for the purposes of section 299 of the Taxes Act or as provided by section 246 of ITA 2007; and Chapter I of this Part shall have effect subject to the foregoing provisions of this subsection.
- (5) Sections 104, 105 and 106A shall not apply to shares to which relief is attributable.
- (6) Where an individual holds shares which form part of the ordinary share capital of a company and include shares of more than one of the following kinds, namely—
- (a) shares to which relief is attributable and to which subsection (6A) below applies,
- (b) shares to which relief is attributable and to which that subsection does not apply, and
- (c) shares to which relief is not attributable,
then, if there is within the meaning of section 126 a reorganisation affecting those shares, section 127 shall apply (subject to the following provisions of this section) separately to shares falling within paragraph (a), (b) or (c) above (so that shares of each kind are treated as a separate holding of original shares and identified with a separate new holding).
- (6A) This subsection applies to any shares if—
- (a) expenditure on the shares has been set under Schedule 5B to this Act against the whole or part of any gain; and
- (b) in relation to the shares there has been no chargeable event for the purposes of that Schedule.
- (7) Where—
- (a) an individual holds shares (“*the existing holding*”) which form part of the ordinary share capital of a company,
- (b) there is, by virtue of any such allotment for payment as is mentioned in section 126(2)(a), a reorganisation affecting the existing holding, and
- (c) immediately following the reorganisation, relief is attributable to the existing holding or the allotted shares,
sections 127 to 130 shall not apply in relation to the existing holding.
- (8) Sections 135 and 136 shall not apply in respect of shares to which relief is attributable.
- (8A) Subsection (8) above shall not have effect to disapply section 135 or 136 where—
- (a) the new holding consists of new ordinary shares carrying no present or future preferential right to dividends or to a company’s assets on its winding up and no present or future ... right to be redeemed,
- (b) the new shares are issued on or after 29th November 1994 and after the end of the relevant period, and
- (c) the condition in subsection (8B) below is satisfied.
- (8B) The condition is that at some time before the issue of the new shares—
- (a) the company issuing them issued eligible shares, and
- (b) a certificate in relation to those eligible shares was issued by the company for the purposes of section 306(2) of the Taxes Act or section 203(1) of ITA 2007 and in accordance with section 306 of the Taxes Act or sections 204 and 205 of ITA 2007.
- (8C) In subsection (8A) above—
- (a) “*new holding*” shall be construed in accordance with sections 126, 127, 135 and 136;
- (b) “*relevant period*” means the period found by applying section 312(1A)(a) of the Taxes Act or section 159(2) of ITA 2007 by reference to the company issuing the shares referred to in subsection (8) above and by reference to those shares.
- (8D) Where shares to which relief is attributable are exchanged for other shares in circumstances such that section 304A of the Taxes Act or section 247 of ITA 2007 (acquisition of share capital by new company) applies—
- (a) subsection (8) above shall not have effect to disapply section 135; and
- (b) the following—
- (i) subsections (2)(b), (3) and (4) of section 304A of the Taxes Act and subsection (5) of that section so far as relating to section 306(2) of that Act, or
- (ii) sections 247(3)(b), 248(2)(a) and 249 of ITA 2007,
shall apply for the purposes of this section as they apply for the purposes of Chapter 3 of Part 7 of the Taxes Act or Part 5 of ITA 2007.
- (9) Where the relief attributable to any shares is reduced by virtue of section 305(2) of the Taxes Act—
- (a) the sums allowable as deductions from the consideration in the computation, for the purposes of capital gains tax, of the gain or loss accruing to an individual on the disposal of any of the allotted shares or debentures shall be taken to include the amount of the reduction apportioned between the allotted shares or (as the case may be) debentures in a way which is just and reasonable, and
- (b) the sums so allowable on the disposal (in circumstances in which the preceding provisions of this section do not apply) of any of the shares referred to in section 305(1)(a) shall be taken to be reduced by the amount mentioned in paragraph (a) above, similarly apportioned between those shares.
- (10) There shall be made all such adjustments of capital gains tax, whether by way of assessment or by way of discharge or repayment of tax, as may be required in consequence of the relief being given or withdrawn.
- (10A) In this section—
- “*ordinary share capital*” has the meaning given in section 989 of ITA 2007;
- “*ordinary shares*”, in relation to a company, means shares forming part of its ordinary share capital.
- (11) Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 (enterprise investment scheme) applies for the purposes of this section to determine whether relief is attributable to any shares and, if so, the amount of relief so attributable; and “*eligible shares*” has the same meaning as in that Chapter or means shares that meet the requirements of section 173(2) of ITA 2007.
- (12) References in this section to Chapter III of Part VII of the Taxes Act or any provision of that Chapter are to that Chapter or provision as it applies in relation to shares issued on or after 1st January 1994.
- (13) References in this section to Part 5 of ITA 2007 or any provision of that Part are to a Part or provision that applies only in relation to shares issued after 5 April 2007.
##### 164BA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 164MA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Effect of share loss relief
#### Use of earn-out rights for exchange of securities.
#### Treatment of alternative finance arrangements
## SCHEDULE 5A
##### 1
In this Schedule “*the commencement day*” means the day on which the Finance Act 1994 was passed.
##### 2
- (1) This paragraph applies if—
- (a) a settlement was created before 17th March 1998,
- (b) on or after the commencement day a person transfers property to the trustees otherwise than under a transaction entered into at arm’s length and otherwise than in pursuance of a liability incurred by any person before that day,
- (c) the trustees are neither resident nor ordinarily resident in the United Kingdom at the time the property is transferred, and
- (d) the transferor knows, or has reason to believe, that the trustees are not so resident and ordinarily resident.
- (2) Before the expiry of the period of twelve months beginning with the relevant day, the transferor shall deliver to the Board a return which—
- (a) identifies the settlement, and
- (b) specifies the property transferred, the day on which the transfer was made, and the consideration (if any) for the transfer.
- (3) For the purposes of sub-paragraph (2) above the relevant day is the day on which the transfer is made.
##### 3
- (1) This paragraph applies if a settlement is created on or after the commencement day, and at the time it is created—
- (a) the trustees are neither resident nor ordinarily resident in the United Kingdom, or
- (b) the trustees are resident and ordinarily resident in the United Kingdom but fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
- (2) Any person who—
- (a) is a settlor in relation to the settlement at the time it is created, and
- (b) at that time fulfils the condition mentioned in sub-paragraph (3) below,
shall, before the expiry of the period of three months beginning with the relevant day, deliver to the Board a return specifying the particulars mentioned in sub-paragraph (4) below.
- (3) The condition is that the person concerned is domiciled in the United Kingdom and is either resident or ordinarily resident in the United Kingdom.
- (4) The particulars are—
- (a) the day on which the settlement was created;
- (b) the name and address of the person delivering the return;
- (c) the names and addresses of the persons who are the trustees immediately before the delivery of the return.
- (5) For the purposes of sub-paragraph (2) above the relevant day is the day on which the settlement is created.
##### 4
- (1) This paragraph applies if a settlement is created on or after 19th March 1991, and at the time it is created—
- (a) the trustees are neither resident nor ordinarily resident in the United Kingdom, or
- (b) the trustees are resident and ordinarily resident in the United Kingdom but fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
- (2) Any person who—
- (a) is a settlor in relation to the settlement at the time it is created,
- (b) at that time does not fulfil the condition mentioned in sub-paragraph (3) below, and
- (c) first fulfils that condition at a time falling on or after the commencement day,
shall, before the expiry of the period of twelve months beginning with the relevant day, deliver to the Board a return specifying the particulars mentioned in sub-paragraph (4) below.
- (3) The condition is that the person concerned is domiciled in the United Kingdom and is either resident or ordinarily resident in the United Kingdom.
- (4) The particulars are—
- (a) the day on which the settlement was created;
- (b) the name and address of the person delivering the return;
- (c) the names and addresses of the persons who are the trustees immediately before the delivery of the return.
- (5) For the purposes of sub-paragraph (2) above the relevant day is the day on which the person first fulfils the condition as mentioned in paragraph (c) of that sub-paragraph.
##### 5
- (1) This paragraph applies if—
- (a) the trustees of a settlement become at any time (the relevant time) on or after the commencement day neither resident nor ordinarily resident in the United Kingdom, or
- (b) the trustees of a settlement, while continuing to be resident and ordinarily resident in the United Kingdom, become at any time (the relevant time) on or after the commencement day trustees who fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
- (2) Any person who was a trustee of the settlement immediately before the relevant time shall, before the expiry of the period of twelve months beginning with the relevant day, deliver to the Board a return specifying—
- (a) the day on which the settlement was created,
- (b) the name and address of each person who is a settlor in relation to the settlement immediately before the delivery of the return, and
- (c) the names and addresses of the persons who are the trustees immediately before the delivery of the return.
- (3) For the purposes of sub-paragraph (2) above the relevant day is the day when the relevant time falls.
##### 6
- (1) Nothing in paragraph 2, 3, 4 or 5 above shall require information to be contained in the return concerned to the extent that—
- (a) before the expiry of the period concerned the information has been provided to the Board by any person in pursuance of the paragraph concerned or of any other provision, or
- (b) after the expiry of the period concerned the information falls to be provided to the Board by any person in pursuance of any provision other than the paragraph concerned.
- (2) Nothing in paragraph 2, 3, 4 or 5 above shall require a return to be delivered if—
- (a) before the expiry of the period concerned all the information concerned has been provided to the Board by any person in pursuance of the paragraph concerned or of any other provision, or
- (b) after the expiry of the period concerned all the information concerned falls to be provided to the Board by any person in pursuance of any provision other than the paragraph concerned.
##### 150B
- (1) This section has effect where section 150A(2) applies on a disposal of ... shares, and before the disposal but on or after 29th November 1994—
- (a) value is received in circumstances where relief attributable to the shares is reduced by an amount under section 300(1A)(a) of the Taxes Act or section 213(2)(a) of ITA 2007,
- (b) there is a repayment, redemption, repurchase or payment in circumstances where relief attributable to the shares is reduced by an amount under section 303(1A)(a) of the Taxes Act or section 224(2)(a) of ITA 2007, or
- (c) paragraphs (a) and (b) above apply.
- (2) If section 150A(2) applies on the disposal but section 150A(3) does not, section 150A(2) shall apply only to so much of the gain as remains after deducting so much of it as is found by multiplying it by the fraction—
- (a) whose numerator is equal to the amount by which the relief attributable to the shares is reduced as mentioned in subsection (1) above, and
- (b) whose denominator is equal to the amount of the relief attributable to the shares.
- (3) If section 150A(2) and (3) apply on the disposal, section 150A(2) shall apply only to so much of the gain as is found by—
- (a) taking the part of the gain found under section 150A(3), and
- (b) deducting from that part so much of it as is found by multiplying it by the fraction mentioned in subsection (2) above.
- (4) Where the relief attributable to the shares is reduced as mentioned in subsection (1) above by more than one amount, the numerator mentioned in subsection (2) above shall be taken to be equal to the aggregate of the amounts.
- (5) The denominator mentioned in subsection (2) above shall be found without regard to any reduction mentioned in subsection (1) above.
- (6) Subsections (11) to (13) of section 150A apply for the purposes of this section as they apply for the purposes of that section.
##### 150C
Schedule 5B to this Act (which provides relief in respect of re-investment under the enterprise investment scheme) shall have effect.
##### 151A
- (1) A gain or loss accruing to an individual on a qualifying disposal of any ordinary shares in a company which—
- (a) was a venture capital trust at the time when he acquired the shares, and
- (b) is still such a trust at the time of the disposal,
shall not be a chargeable gain or, as the case may be, an allowable loss.
- (2) For the purposes of this section a disposal of shares is a qualifying disposal in so far as—
- (a) it is made by an individual who has attained the age of eighteen years;
- (b) the shares disposed of were not acquired in excess of the permitted maximum for any year of assessment; and
- (c) that individual acquired those shares for bona fide commercial purposes and not as part of a scheme or arrangement the main purpose of which, or one of the main purposes of which, is the avoidance of tax.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) In determining for the purposes of this section whether a disposal by any person of shares in a venture capital trust relates to shares acquired in excess of the permitted maximum for any year of assessment, it shall be assumed (subject to subsection (5) below)—
- (a) as between shares acquired by the same person on different days, that those acquired on an earlier day are disposed of by that person before those acquired on a later day; and
- (b) as between shares acquired by the same person on the same day, that those acquired in excess of the permitted maximum are disposed of by that person before he disposes of any other shares acquired on that day.
- (5) It shall be assumed for the purposes of subsection (1) above that a person who disposes of shares in a venture capital trust disposes of shares acquired at a time when it was not such a trust before he disposes of any other shares in that trust.
- (6) References in this section to shares in a venture capital trust acquired in excess of the permitted maximum for any year of assessment shall be construed as references to shares not acquired within the limit in section 709(4) of ITTOIA 2005; and the question whether shares are acquired within that limit shall be determined as it is for the purposes of Chapter 5 of Part 6 of that Act.
- (7) In this section and section 151B “*ordinary shares*”, in relation to a company, means any shares forming part of the company’s ordinary share capital (within the meaning given in section 989 of ITA 2007).
##### 151B
- (1) Sections 104, 105 and 106A shall not apply to any shares in a venture capital trust which are eligible for relief under section 151A(1).
- (2) Subject to the following provisions of this section, where—
- (a) an individual holds any ordinary shares in a venture capital trust,
- (b) some of those shares fall within one of the paragraphs of subsection (3) below, and
- (c) others of those shares fall within at least one other of those paragraphs,
then, if there is within the meaning of section 126 a reorganisation affecting those shares, section 127 shall apply separately in relation to the shares (if any) falling within each of the paragraphs of that subsection (so that shares of each kind are treated as a separate holding of original shares and identified with a separate new holding).
- (3) The kinds of shares referred to in subsection (2) above are—
- (a) any shares in a venture capital trust which are eligible for relief under section 151A(1) and by reference to which any person has obtained or is entitled to claim relief under Chapter 2 of Part 6 of ITA 2007;
- (b) any shares in a venture capital trust which are eligible for relief under section 151A(1) but by reference to which no person has obtained, or is entitled to claim, any relief under that Chapter of that Part;
- (c) any shares in a venture capital trust by reference to which any person has obtained, or is entitled to claim, any relief under that Chapter of that Part but which are not shares that are eligible for relief under section 151A(1); and
- (d) any shares in a venture capital trust that do not fall within any of paragraphs (a) to (c) above.
- (4) Where—
- (a) an individual holds ordinary shares in a company (“the existing holding”),
- (b) there is, by virtue of any such allotment for payment as is mentioned in section 126(2)(a), a reorganisation affecting the existing holding, and
- (c) immediately following the reorganisation, the shares or the allotted holding are shares falling within any of paragraphs (a) to (c) of subsection (3) above,
sections 127 to 130 shall not apply in relation to the existing holding.
- (5) Sections 135 and 136 shall not apply where—
- (a) the exchanged holding consists of shares falling within paragraph (a) or (b) of subsection (3) above; and
- (b) that for which the exchanged holding is or is treated as exchanged does not consist of ordinary shares in a venture capital trust.
- (6) Where—
- (a) the approval of any company as a venture capital trust is withdrawn, and
- (b) the withdrawal of the approval is not one to which section 281(3) of ITA 2007 applies,
any person who at the time when the withdrawal takes effect is holding shares in that company which (apart from the withdrawal) would be eligible for relief under section 151A(1) shall be deemed for the purposes of this Act, at that time, to have disposed of and immediately re-acquired those shares for a consideration equal to their market value at that time.
- (7) The disposal that is deemed to take place by virtue of subsection (6) above shall be deemed for the purposes of section 151A to take place while the company is still a venture capital trust; but, for the purpose of applying sections 104, 105 and 106A to the shares that are deemed to be re-acquired, it shall be assumed that the re-acquisition for which that subsection provides takes place immediately after the company ceases to be such a trust.
- (8) For the purposes of this section—
- (a) shares are eligible for relief under section 151A(1) at any time when they are held by an individual whose disposal of the shares at that time would (on the assumption, where it is not the case, that the individual attained the age of eighteen years before that time) be a disposal to which section 151A(1) would apply; and
- (b) shares shall not, in relation to any time, be treated as shares by reference to which relief has been obtained under Chapter 2 of Part 6 of ITA 2007 if that time falls after—
- (i) any relief given by reference to those shares has been reduced or withdrawn,
- (ii) any chargeable event (within the meaning of Schedule 5C) has occurred in relation to those shares, or
- (iii) the death of a person who held those shares immediately before his death;
and
- (c) a reference to the exchanged holding is, in relation to section 135 or 136, to the shares in the company referred to in that section as company A.
##### 164FF
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 164FG
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Registered pension schemes
##### 239A
- (1) This section applies where tax is charged in accordance with section 242 of the Finance Act 2004 (de-registration charge) where the registration of a registered pension scheme is withdrawn.
- (2) For the purposes of this Act the assets which at the relevant time are held for the purposes of the pension scheme—
- (a) are treated as having been acquired at the relevant time for a consideration equal to the amount on which tax is charged by virtue of section 242 of the Finance Act 2004 by the person who would be chargeable in respect of a chargeable gain accruing on a disposal of the assets at the relevant time, and
- (b) are not to be treated as having been disposed of by any person at the relevant time.
- (3) In subsection (2) “*the relevant time*” means the time immediately before the date of withdrawal of registration of the pension scheme.
##### 263A
- (1) Subject to subsections (3) and (4) below, in any case falling within section 607(1) of ITA 2007 (treatment of price differences under repos)—
- (a) the acquisition of the securities in question by the interim holder and the disposal of those securities by him to the repurchaser, and
- (b) except where the repurchaser is or may be different from the original owner, the disposal of those securities by the original owner and any acquisition of those securities by the original owner as the repurchaser,
shall be disregarded for the purposes of capital gains tax.
- (1A) If, at any time after the acquisition mentioned in subsection (1)(a) above, it becomes apparent that the interim holder will not dispose of the securities to the repurchaser, the interim holder shall be treated for the purposes of capital gains tax as acquiring them at that time for a consideration equal to their market value at that time.
- (1B) If, at any time after the disposal mentioned in subsection (1)(b) above, it becomes apparent that the original owner will not acquire the securities as the repurchaser, the original owner shall be treated for the purposes of capital gains tax as disposing of them at that time for a consideration equal to their market value at that time.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Subsection (1) above does not apply if—
- (a) the agreement or agreements under which provision is made for the sale and repurchase are not such as would be entered into by persons dealing with each other at arm’s length; or
- (b) any of the benefits or risks arising from fluctuations, before the repurchase takes place, in the market value of the securities sold accrues to, or falls on, the interim holder.
- (4) Subsection (1) above does not apply in relation to any disposal or acquisition of qualifying corporate bonds in a case where the securities disposed of by the original owner or those acquired by him, or by any other person, as the repurchaser are not such bonds.
- (5) For corporation tax purposes, expressions used in this section and section 607 of ITA 2007 have the same meaning in this section as in that section.
- (6) This section does not apply for the purposes of corporation tax in respect of chargeable gains.
## SCHEDULE 5B
### Application of Schedule
##### 1
- (1) This Schedule applies where—
- (a) there would (apart from paragraph 2(2)(a) below) be a chargeable gain (“the original gain”) accruing to an individual (“the investor”) at any time (“the accrual time”) on or after 29th November 1994;
- (b) the gain is one accruing either on the disposal by the investor of any asset or in accordance with section 164F or 164FA, section 169N, paragraphs 4 and 5 below or paragraphs 4 and 5 of Schedule 5C;
- (c) the investor makes a qualifying investment; and
- (d) the investor is resident or ordinarily resident in the United Kingdom at the accrual time and the time when he makes the qualifying investment and is not, in relation to the qualifying investment, a person to whom sub-paragraph (4) below applies.
- (2) The investor makes a qualifying investment for the purposes of this Schedule if—
- (a) eligible shares in a company for which he has subscribed ... are issued to him at a qualifying time and, where that time is before the accrual time, the shares are still held by the investor at the accrual time,
- (aza) he subscribed for the shares (other than any of them which are bonus shares) wholly in cash,
- (b) the company is a qualifying company in relation to the shares,
- (c) at the time when they are issued the shares (other than any of them which are bonus shares) are fully paid up,
- (d) the shares are subscribed for, and issued, for bona fide commercial purposes and not as part of arrangements the main purpose or one of the main purposes of which is the avoidance of tax,
- (da) the total amount of relevant investments made in the company in the year ending with the date the shares are issued does not exceed £2 million,
- (e) the requirements of section 289(1A) of the Taxes Act (read with section 289(1B) to (1E) of that Act), or the requirements of section 183 of ITA 2007, are satisfied in relation to the company,
- (f) the shares (other than any of them which are bonus shares) are issued in order to raise money for the purpose of a qualifying business activity, and
- (g) all of the money raised by the issue of the shares (other than any of them which are bonus shares) is, no later than the time mentioned in section 175(3) of ITA 2007, employed wholly for the purpose of that activity,
and for the purposes of this Schedule, the condition in paragraph (g) above does not fail to be satisfied by reason only of the fact that an amount of money which is not significant is employed for another purpose.
- (3) In sub-paragraph (2) above “*a qualifying time*”, in relation to any shares subscribed for by the investor, means—
- (a) any time in the period beginning one year before and ending three years after the accrual time, or
- (b) any such time before the beginning of that period or after it ends as the Board may by notice allow.
- (4) This sub-paragraph applies to the investor in relation to a qualifying investment if—
- (a) though resident or ordinarily resident in the United Kingdom at the time when he makes the investment, he is regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom, and
- (b) were section 150A to be disregarded, the arrangements would have the effect that he would not be liable in the United Kingdom to tax on a gain arising on a disposal, immediately after their acquisition, of the shares acquired in making that investment.
- (5) Shares are not fully paid up for the purposes of sub-paragraph (2)(c) above if there is any undertaking to pay cash to any person at a future date in respect of the acquisition of the shares.
- (5A) The reference in sub-paragraph (1)(b) to a gain accruing in accordance with section 169N does not include such a gain so far as it is chargeable to capital gains tax at the rate in section 169N(3).
- (6) Section 173A(3) and (4) of ITA 2007 (meaning of “relevant investment”) apply for the purposes of sub-paragraph (2)(da).
- (7) In sub-paragraph (2)(da), the reference to relevant investments made in the company includes relevant investments made in a company that is, or has at any time in the year mentioned there been, a subsidiary of the company (whether or not it was such a subsidiary when the investment was made).
### Postponement of original gain
##### 2
- (1) On the making of a claim by the investor for the purposes of this Schedule, so much of the investor’s unused qualifying expenditure on the relevant shares as—
- (a) is specified in the claim, and
- (b) does not exceed so much of the original gain as is unmatched,
shall be set against a corresponding amount of the original gain.
- (2) Where an amount of qualifying expenditure on the relevant shares is set under this Schedule against the whole or part of the original gain—
- (a) so much of that gain as is equal to that amount shall be treated as not having accrued at the accrual time; but
- (b) paragraphs 4 and 5 below shall apply for determining the gain that is to be treated as accruing on the occurrence of any chargeable event in relation to any of the relevant shares.
- (3) For the purposes of this Schedule—
- (a) the investor’s qualifying expenditure on the relevant shares is the amount subscribed by him for the shares; and
- (b) that expenditure is unused to the extent that it has not already been set under this Schedule against the whole or any part of a chargeable gain.
- (4) For the purposes of this paragraph the original gain is unmatched, in relation to any qualifying expenditure on the relevant shares, to the extent that it has not had any other expenditure set against it under this Schedule ... .
### Chargeable events
##### 3
- (1) Subject to the following provisions of this paragraph, there is for the purposes of this Schedule a chargeable event in relation to any of the relevant shares if, after the making of the qualifying investment—
- (a) the investor disposes of those shares otherwise than by way of a disposal within marriage or civil partnership;
- (b) those shares are disposed of, otherwise than by way of a disposal to the investor, by a person who acquired them on a disposal made by the investor within marriage or civil partnership;
- (c) the investor becomes a non-resident while holding those shares and before the termination date relating to those shares;
- (d) a person who acquired those shares on a disposal within marriage or civil partnership becomes a non-resident while holding those shares and before the termination date relating to those shares; or
- (e) those shares cease (or are treated for the purposes of this Schedule as ceasing) to be eligible shares.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) For the purposes of this Schedule there shall not be a chargeable event by virtue of sub-paragraph (1)(c) or (d) above in relation to any shares if—
- (a) the reason why the person in question becomes a non-resident is that he works in an employment or office all the duties of which are performed outside the United Kingdom, and
- (b) he again becomes resident or ordinarily resident in the United Kingdom within the period of three years from the time when he became a non-resident, without having meanwhile disposed of any of those shares;
and accordingly no assessment shall be made by virtue of sub-paragraph (1)(c) or (d) above before the end of that period in a case where the condition in paragraph (a) above is satisfied and the condition in paragraph (b) above may be satisfied.
- (4) For the purposes of sub-paragraph (3) above a person shall be taken to have disposed of any shares if and only if there has been such a disposal as would have been a chargeable event in relation to those shares if the person making the disposal had been resident in the United Kingdom.
- (5) Where in any case—
- (a) the investor or a person who has acquired any of the relevant shares on a disposal within marriage or civil partnership dies, and
- (b) an event occurs at or after the time of the death which (apart from this sub-paragraph) would be a chargeable event in relation to any of the relevant shares held by the deceased immediately before his death,
that event shall not be a chargeable event in relation to the shares so held.
- (6) Any reference in the following provisions of this Schedule to a chargeable event falling within a particular paragraph of sub-paragraph (1) above is a reference to a chargeable event arising for the purposes of this Schedule by virtue of that paragraph.
### Gain accruing on chargeable event
##### 4
- (1) On the occurrence of a chargeable event in relation to any of the relevant shares in relation to which there has not been a previous chargeable event—
- (a) a chargeable gain shall be treated as accruing at the time of the event; and
- (b) the amount of the gain shall be equal to so much of the deferred gain as is attributable to the shares in relation to which the chargeable event occurs.
- (2) Any question for the purposes of capital gains tax as to whether any shares to which a disposal (including a disposal within marriage or civil partnership) relates are shares to which deferral relief is attributable shall be determined in accordance with sub-paragraphs (3) and (4) below.
- (3) Where shares of any class in a company have been acquired by an individual on different days, any disposal by him of shares of that class shall be treated as relating to those acquired on an earlier day rather than to those acquired on a later day.
- (4) Where shares of any class in a company have been acquired by an individual on the same day, any of those shares disposed of by him shall be treated as disposed of in the following order, namely—
- (a) first any to which neither deferral relief nor relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 is attributable;
- (b) next any to which deferral relief, but not relief under that Chapter or that Part, is attributable;
- (c) next any to which relief under that Chapter or that Part, but not deferral relief, is attributable; and
- (d) finally any to which both deferral relief and relief under that Chapter or that Part are attributable.
- (4A) The following, namely—
- (a) any shares to which deferral relief, but not relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007, is attributable and which were disposed of to an individual by a disposal within marriage or civil partnership, and
- (b) any shares to which relief under that Chapter or that Part is attributable and which were transferred to an individual as mentioned in section 304 of the Taxes Act or section 245 of ITA 2007,
shall be treated for the purposes of sub-paragraphs (3) and (4) above as acquired by him on the day on which they were issued.
- (4B) Chapter I of Part IV of this Act has effect subject to sub-paragraphs (2) to (4A) above.
- (4C) Sections 104, 105 and 106A shall not apply to shares to which deferral relief, but not relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007, is attributable.
- (5) Where at the time of a chargeable event any of the relevant shares are treated for the purposes of this Act as represented by assets which consist of or include assets other than those shares—
- (a) so much of the deferred gain as is attributable to those shares shall be treated, in determining for the purposes of this paragraph the amount of the deferred gain to be treated as attributable to each of those assets, as apportioned in such manner as may be just and reasonable between those assets; and
- (b) as between different assets treated as representing the same shares, sub-paragraphs (3) to (4A) above shall apply with the necessary modifications in relation to those assets as they would apply in relation to the shares.
- (6) In order to determine, for the purposes of this paragraph, the amount of the deferred gain attributable to any shares, a proportionate part of the amount of the gain shall be attributed to each of the relevant shares held, immediately before the occurrence of the chargeable event in question, by the investor or a person who has acquired any of the relevant shares from the investor on a disposal within marriage or civil partnership.
- (7) In this paragraph “*the deferred gain*” means—
- (a) the amount of the original gain against which expenditure has been set under this Schedule, less
- (b) the amount of any gain treated as accruing under this paragraph previously as a result of a disposal of any of the relevant shares.
### Person to whom gain accrues
##### 5
- (1) The chargeable gain which accrues, in accordance with paragraph 4 above, on the occurrence in relation to any of the relevant shares of a chargeable event shall be treated as accruing, as the case may be—
- (a) to the person who makes the disposal,
- (b) to the person who becomes a non-resident, or
- (c) to the person who holds the shares in question when they cease (or are treated for the purposes of this Schedule as ceasing) to be eligible shares.
- (2) Where—
- (a) sub-paragraph (1) above provides for the holding of shares at a particular time to be what identifies the person to whom any chargeable gain accrues, and
- (b) at that time, some of those shares are held by the investor and others are held by a person to whom the investor has transferred them by a disposal within marriage or civil partnership,
the amount of the chargeable gain accruing by virtue of paragraph 4 above shall be computed separately in relation to the investor and that person without reference to the shares held by the other.
### Claims
##### 6
- (1) Subject to sub-paragraph (2) below, section 306 of the Taxes Act or sections 202(1), 203(1) and 204 to 207 of ITA 2007 shall apply in relation to a claim under this Schedule in respect of the relevant shares as it applies in relation to a claim for relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 in respect of eligible or relevant shares.
- (2) Section 306, as it so applies, shall have effect as if—
- (a) any reference to the conditions for the relief were a reference to the conditions for the application of this Schedule;
- (b) in subsection (1), the words “(or treated by section 289B(5) as so issued)" were omitted; and
- (c) subsections (7) to (9) were omitted.
- (3) Sections 202(1), 203(1) and 204 to 207 of ITA 2007, as they so apply, shall have effect as if any reference to the requirements for the relief were a reference to the conditions for the application of this Schedule.
## SCHEDULE 5C
### Application of Schedule
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### The postponement of the original gain
##### 2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Chargeable events
##### 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Gain accruing on chargeable event
##### 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Persons to whom gain accrues
##### 5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Interpretation
##### 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 9A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 7A
References in paragraphs 5 to 7 above to an amount brought into account as a receipt of a ... UK property business include references to an amount brought into account as a receipt of an overseas property business.
##### 117A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 117B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 153A
- (1) This section applies where a person carrying on a trade who for a consideration disposes of, or of his interest in, any assets (“the old assets”) declares, in his return for the chargeable period in which the disposal takes place—
- (a) that the whole or any specified part of the consideration will be applied in the acquisition of, or of an interest in, other assets (“the new assets”) which on the acquisition will be taken into use, and used only, for the purposes of the trade;
- (b) that the acquisition will take place as mentioned in subsection (3) of section 152; and
- (c) that the new assets will be within the classes listed in section 155.
- (2) Until the declaration ceases to have effect, section 152 or, as the case may be, section 153 shall apply as if the acquisition had taken place and the person had made a claim under that section.
- (3) The declaration shall cease to have effect as follows—
- (a) if and to the extent that it is withdrawn before the relevant day, or is superseded before that day by a valid claim made under section 152 or 153, on the day on which it is so withdrawn or superseded; and
- (b) if and to the extent that it is not so withdrawn or superseded, on the relevant day.
- (4) On the declaration ceasing to have effect in whole or in part, all necessary adjustments—
- (a) shall be made by making or amending assessments or by repayment or discharge of tax; and
- (b) shall be so made notwithstanding any limitation on the time within which assessments or amendments may be made.
- (5) In this section “*the relevant day*” means—
- (a) in relation to capital gains tax, the third anniversary of the 31st January next following the year of assessment in which the disposal of, or of the interest in, the old assets took place;
- (b) in relation to corporation tax, the fourth anniversary of the last day of the accounting period in which that disposal took place.
- (6) Subsections (6), (8), (10) and (11) of section 152 shall apply for the purposes of this section as they apply for the purposes of that section.
##### 237A
- (1) This section applies in any case where a right to acquire shares in a body corporate (“the old right”) which was obtained by an individual by reason of his office or employment as a director or employee of that or any other body corporate is released in whole or in part for a consideration which consists of or includes the grant to that individual of another right (“the new right”) to acquire shares in that or any other body corporate.
- (2) As respects the person to whom the new right is granted—
- (a) without prejudice to subsection (1) above, the new right shall not be regarded for the purposes of capital gains tax as consideration for the release of the old right;
- (b) the amount or value of the consideration given by him or on his behalf for the acquisition of the new right shall be taken for the purposes of section 38(1) to be the amount or value of the consideration given by him or on his behalf for the old right; and
- (c) any consideration paid for the acquisition of the new right shall be taken to be expenditure falling within section 38(1)(b).
- (3) As respects the grantor of the new right, in determining for the purposes of this Act the amount or value of the consideration received for the new right, the release of the old right shall be disregarded.
##### 247A
- (1) This section applies where a person who disposes of land (“the old land”) to an authority exercising or having compulsory powers declares, in his return for the chargeable period in which the disposal takes place—
- (a) that the whole or any specified part of the consideration for the disposal will be applied in the acquisition of other land (“the new land”);
- (b) that the acquisition will take place as mentioned in subsection (3) of section 152; and
- (c) that the new land will not be land excluded from section 247(1)(c) by section 248.
- (2) Until the declaration ceases to have effect, section 247 shall apply as if the acquisition had taken place and the person had made a claim under that section.
- (3) For the purposes of this section, subsections (3) to (5) of section 153A shall apply as if the reference to section 152 or 153 were a reference to section 247 and the reference to the old assets were a reference to the old land.
- (4) In this section “*land*” and “*authority exercising or having compulsory powers*” have the same meaning as in section 247.
##### 1A
- (1) Any security which is a strip of a security which is a gilt-edged security for the purposes of this Act is also itself a gilt-edged security for those purposes.
- (2) In this paragraph “*strip*” has the same meaning as in section 47 of the Finance Act 1942.
##### 164FA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 263B
- (1) In this section “*stock lending arrangement*” means so much of any arrangements between two persons (“*the borrower*” and “the lender”) as are arrangements under which—
- (a) the lender transfers securities to the borrower otherwise than by way of sale; and
- (b) a requirement is imposed on the borrower to transfer those securities back to the lender otherwise than by way of sale.
- (2) Subject to the following provisions of this section and sections 263C(2) and 263CA(3) and (5), the disposals and acquisitions made in pursuance of any stock lending arrangement shall be disregarded for the purposes of capital gains tax.
- (3) Where—
- (a) the borrower under any stock lending arrangement disposes of any securities transferred to him under the arrangement,
- (b) that disposal is made otherwise than in the discharge of the requirement for the transfer of securities back to the lender, and
- (c) that requirement, so far as it relates to the securities disposed of, has been or will be discharged by the transfer of securities other than those transferred to the borrower,
any question relating to the acquisition of the securities disposed of shall be determined (without prejudice to the provisions of Chapter I of Part IV) as if the securities disposed of were the securities with which that requirement (so far as relating to the securities disposed of) has been or will be discharged.
- (4) Where, in the case of any stock lending arrangement, it becomes apparent, at any time after the making of the transfer by the lender, that the requirement for the borrower to make a transfer back to the lender will not be complied with—
- (a) the lender shall be deemed for the purposes of this Act to have made a disposal at that time of the securities transferred to the borrower for a consideration equal to their market value at that time;
- (b) the borrower shall be deemed to have acquired them at that time for that consideration; and
- (c) subsection (3) above shall have effect in relation to any disposal before that time by the borrower of securities transferred to him by the lender as if the securities deemed to have been acquired by the borrower in accordance with paragraph (b) above were to be used for discharging a requirement to transfer securities back to the lender.
This subsection does not apply where section 263CA (insolvency of borrower) applies.
- (5) References in this section, in relation to a person to whom securities are transferred, to the transfer of those securities back to another person shall be construed as if the cases where those securities are taken to be transferred back to that other person included any case where securities of the same description as those securities are transferred to that other person either—
- (a) in accordance with a requirement to transfer securities of the same description; or
- (b) in exercise of a power to substitute securities of the same description for the securities that are required to be transferred back.
- (6) For the purposes of this section securities shall not be taken to be of the same description as other securities unless they are in the same quantities, give the same rights against the same persons and are of the same type and nominal value as the other securities.
- (7) In this section—
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; and
- “*securities*” means UK shares or overseas securities (within the meaning of Part 17 of CTA 2010: see section 814 of that Act) or UK securities within the meaning of section 805 of CTA 2010 (see section 806 of that Act).
##### 263C
- (1) In section 263B references to the transfer back to a person of securities transferred by him shall be taken to include references to the payment to him, in pursuance of an obligation arising on any person’s becoming entitled to receive an amount in respect of the redemption of those securities, of an amount equal to the amount of the entitlement.
- (2) Where, in pursuance of any such obligation, the lender under any stock lending arrangement is paid any amount in respect of the redemption of any securities to which the arrangement relates—
- (a) that lender shall be deemed for the purposes of this Act to have disposed, for that amount, of the securities in respect of whose redemption it is paid (“*the relevant lent securities*”);
- (b) the borrower shall not, in respect of the redemption, be taken for the purposes of this Act to have made any disposal of the relevant lent securities; and
- (c) section 263B(3) shall have effect in relation to disposals of any of the relevant lent securities made by the borrower before the redemption as if—
- (i) the amount paid to the lender were an amount paid for the acquisition of securities, and
- (ii) the securities acquired were to be used by the borrower for discharging a requirement under the arrangement to transfer the relevant lent securities back to the lender.
- (3) Expressions used in this section and section 263B have the same meanings in this section as in that section.
##### 2A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 10A
- (1) This section applies in the case of any individual (“the taxpayer") if—
- (a) he satisfies the residence requirements for any year of assessment (“the year of return");
- (b) he did not satisfy those requirements for one or more years of assessment immediately preceding the year of return but there are years of assessment before that year for which he did satisfy those requirements;
- (c) there are fewer than five years of assessment falling between the year of departure and the year of return; and
- (d) four out of the seven years of assessment immediately preceding the year of departure are also years of assessment for each of which he satisfied those requirements.
- (2) Subject to the following provisions of this section and section 86A, the taxpayer shall be chargeable to capital gains tax as if—
- (a) all the chargeable gains and losses which (apart from this subsection) would have accrued to him in an intervening year,
- (b) all the chargeable gains which under section 13 or 86 would be treated as having accrued to him in an intervening year if he had been resident in the United Kingdom throughout that intervening year, and
- (c) any losses which by virtue of section 13(8) would have been allowable in his case in any intervening year if he had been resident in the United Kingdom throughout that intervening year,
were gains or, as the case may be, losses accruing to the taxpayer in the year of return.
- (3) Subject to subsection (4) below, the gains and losses which by virtue of subsection (2) above are to be treated as accruing to the taxpayer in the year of return shall not include any gain or loss accruing on the disposal by the taxpayer of any asset if—
- (a) that asset was acquired by the taxpayer at a time in the year of departure or any intervening year when
- (i) he was neither resident nor ordinarily resident in the United Kingdom, or
- (ii) he was resident or ordinarily resident in the United Kingdom but was Treaty non-resident;
- (b) that asset was so acquired otherwise than by means of a relevant disposal which by virtue of section 58, 73 or 258(4) is treated as having been a disposal on which neither a gain nor a loss accrued;
- (c) that asset is not an interest created by or arising under a settlement; and
- (d) the amount or value of the consideration for the acquisition of that asset by the taxpayer does not fall, by reference to any relevant disposal, to be treated as reduced under section 23(4)(b) or (5)(b), 152(1)(b), 153(1)(b), 162(3)(b) or 247(2)(b) or (3)(b).
- (4) Where—
- (a) any chargeable gain that has accrued or would have accrued on the disposal of any asset (“*the first asset*”) is a gain falling (apart from this section) to be treated by virtue of section 116(10) or (11), 134 or 154(2) or (4) as accruing on the disposal of the whole or any part of another asset, and
- (b) the other asset is an asset falling within paragraphs (a) to (d) of subsection (3) above but the first asset is not,
subsection (3) above shall not exclude that gain from the gains which by virtue of subsection (2) above are to be treated as accruing to the taxpayer in the year of return.
- (5) The gains and losses which by virtue of subsection (2) above are to be treated as accruing to the taxpayer in the year of return shall not include any chargeable gain or allowable loss accruing to the taxpayer in an intervening year which, in the taxpayer’s case, has fallen to be brought into account for that year by virtue of section 10 or 16(3).
- (6) The reference in subsection (2)(c) above to losses allowable in an individual’s case in an intervening year is a reference to only so much of the aggregate of the losses that would have been available in accordance with subsection (8) of section 13 for reducing gains accruing by virtue of that section to that individual in that year as does not exceed the amount of the gains that would have accrued to him in that year if it had been a year throughout which he was resident in the United Kingdom.
- (7) Where this section applies in the case of any individual, nothing in any enactment imposing any limit on the time within which an assessment to capital gains tax may be made shall prevent any such assessment for the year of departure from being made in the taxpayer’s case at any time before the end of two years after the 31st January next following the year of return.
- (a) an election is made in respect of the relevant shares, and
- (b) any shares (“*the other shares*”) acquired by the individual on the same day and in the same capacity as the relevant shares cease to be treated under section 104(4) as shares of a different class from the relevant shares,
the election shall have effect in respect of the other shares from the time they cease to be so treated.
- (4) In determining for the purposes of section 105A(2) and subsection (2) above whether the individual has made a disposal of any of the relevant shares, sections 122(1) and 128(3) shall be disregarded.
- (5) No election may be made in respect of ordinary shares in a venture capital trust.
For this purpose “*ordinary shares*” has the meaning given in section 151A(7).
- (6) For the purposes of section 105A, shares in a company shall not be treated as being of the same class unless they are so treated by the practice of a recognised stock exchange, or would be so treated if dealt with on that recognised stock exchange.
- (7) In section 105A(2) to (5) and subsections (2) to (4) above, any reference to the relevant shares or to the approved-scheme shares includes a reference to the securities (if any) directly or indirectly derived from the shares in question by virtue of one or more applications of section 127 (including that section as applied by virtue of any enactment relating to chargeable gains).
- (8) In this section—
- “*intervening year*” means any year of assessment which, in a case where the conditions in paragraphs (a) to (d) of subsection (1) above are satisfied, falls between the year of departure and the year of return;
- “*relevant disposal*”, means a disposal of an asset acquired by the person making the disposal at a time when that person was resident or ordinarily resident in the United Kingdom and was not Treaty non-resident; and
- “*the year of departure*” means the last year of assessment before the year of return for which the taxpayer satisfied the residence requirements.
- (9) For the purposes of this section an individual satisfies the residence requirements for a year of assessment—
- (a) if, during any part of that year of assessment, he is resident in the United Kingdom and not Treaty non-resident, or
- (b) if he is ordinarily resident in the United Kingdom during that year of assessment, unless he is Treaty non-resident during that year of assessment.
- (9ZA) If—
- (a) section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the taxpayer for the year of return, and
- (b) the taxpayer is not domiciled in the United Kingdom in that year,
any foreign chargeable gains falling within subsection (2)(a) which were remitted in an intervening year are treated as remitted in the year of return.
For this purpose “*foreign chargeable gains*” has the meaning given by section 12(4).
- (9A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (9B) Where this section applies in the case of any individual in circumstances in which one or more intervening years would, but for his being Treaty non-resident during some or all of that year or those years, not be an intervening year, this section shall have effect in the taxpayer's case—
- (a) as if subsection (2)(a) above did not apply in the case of any amount treated by virtue of section 87 or 89(2) as an amount of chargeable gains accruing to the taxpayer in any such intervening year, and
- (b) as if any such intervening year were not an intervening year for the purposes of subsections (2)(b) and (c) and (6) above.
- (9C) Nothing in any double taxation relief arrangements shall be read as preventing the taxpayer from being chargeable to capital gains tax in respect of any of the chargeable gains treated by virtue of subsection (2)(a) above as accruing to the taxpayer in the year of return (or as preventing a charge to that tax from arising as a result).
- (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 86A
- (1) Subsection (2) below applies in the case of a person who is a settlor in relation to any settlement (“the relevant settlement") where—
- (a) by virtue of section 10A, amounts falling within section 86(1)(e) for any intervening year or years would (apart from this section) be treated as accruing to the settlor in the year of return; and
- (b) there is an excess of the relevant chargeable amounts for the non-residence period over the amount of the section 87 pool at the end of the year of departure.
- (2) Only so much (if any) of—
- (a) the amount falling within section 86(1)(e) for the intervening year, or
- (b) if there is more than one intervening year, the aggregate of the amounts falling within section 86(1)(e) for those years,
as exceeds the amount of the excess mentioned in subsection (1)(b) above shall fall in accordance with section 10A to be attributed to the settlor for the year of return.
- (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) In subsection (1) above, the reference to the relevant chargeable amounts for the non-residence period is (subject to subsection (5) below) a reference to the aggregate of the amounts on which beneficiaries of the relevant settlement are charged to tax under section 87 or 89(2) for the intervening year or years in respect of any capital payments received by them.
- (4) In subsection (1) above, the reference to the section 87 pool at the end of the year of departure is (subject to subsection (5) below) a reference to the amount (if any) which, in accordance with subsection (2) of that section, fell in relation to the relevant settlement to be carried forward from the year of departure to be included in the amount of the trust gains for the year of assessment immediately following the year of departure.
- (5) Where the property comprised in the relevant settlement has at any time included property not originating from the settlor, only so much (if any) of any capital payment or amount carried forward in accordance with section 87(2) as, on a just and reasonable apportionment, is properly referable to property originating from the settlor shall be taken into account for the purposes of subsections (3) and (4) above.
- (6) Where any reduction falls to be made by virtue of subsection (2) above in any amount to be attributed in accordance with section 10A to any settlor for any year of assessment, the reduction to be treated as made for that year in accordance with section 87(3) in the case of the settlement in question shall not be made until—
- (a) the reduction (if any) falling to be made by virtue of that subsection has been made in the case of every settlor to whom any amount is so attributed; and
- (b) effect has been given to any reduction required to be made under subsection (7) below.
- (7) Where in the case of any settlement there is (after the making of any reduction or reductions in accordance with subsection (2) above) any amount or amounts falling in accordance with section 10A to be attributed for any year of assessment to settlors of the settlement, the amount (or aggregate amount) falling in accordance with that section to be so attributed shall be applied in reducing the amount carried forward to that year in accordance with section 87(2).
- (7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) Where an amount ... has been applied, in accordance with subsection (7) above, in reducing the amount which in the case of any settlement is carried forward to any year in accordance with section 87(2), that amount (or, as the case may be, so much of it as does not exceed the amount which it is applied in reducing) shall be deducted from the amount used for that year for making the reduction under section 87(3) in the case of that settlement.
- (9) Expressions used in this section and section 10A have the same meanings in this section as in that section; and paragraph 8 of Schedule 5 shall apply for the construction of the references in subsection (5) above to property originating from the settlor as it applies for the purposes of that Schedule.
##### 101A
- (1) This section applies where—
- (a) an asset has been disposed of to a company (the “acquiring company") and the disposal has been treated by virtue of section 171(1) as giving rise to neither a gain nor a loss,
- (b) at the time of the disposal the acquiring company was not an investment trust, and
- (c) the conditions set out in subsection (2) below are satisfied by the acquiring company.
- (2) Those conditions are satisfied by the acquiring company if—
- (a) it becomes an investment trust for an accounting period beginning not more than 6 years after the time of the disposal,
- (b) at the beginning of that accounting period, it owns, otherwise than as trading stock—
- (i) the asset, or
- (ii) property to which a chargeable gain has been carried forward from the asset on a replacement of business assets,
- (c) it has not been an investment trust for any earlier accounting period beginning after the time of the disposal, and
- (d) at the time at which it becomes an investment trust, there has not been an event by virtue of which it falls by virtue of section 179(3) or 101C(3) to be treated as having sold, and immediately reacquired, the asset at the time specified in subsection (3) below.
- (3) The acquiring company shall be treated for all the purposes of this Act as if immediately after the disposal it had sold, and immediately reacquired, the asset at its market value at that time.
- (4) Any chargeable gain or allowable loss which, apart from this subsection, would accrue to the acquiring company on the sale referred to in subsection (3) above shall be treated as accruing to it immediately before the end of the last accounting period to end before the beginning of the accounting period for which the acquiring company becomes an investment trust.
- (5) For the purposes of this section a chargeable gain is carried forward from an asset to other property on a replacement of business assets if—
- (a) by one or more claims under sections 152 to 158, the chargeable gain accruing on a disposal of the asset is reduced, and
- (b) as a result an amount falls to be deducted from the expenditure allowable in computing a gain accruing on the disposal of the other property.
- (6) For the purposes of this section an asset acquired by the acquiring company shall be treated as the same as an asset owned by it at a later time if the value of the second asset is derived in whole or in part from the first asset; and, in particular, assets shall be so treated where—
- (a) the second asset is a freehold and the first asset was a leasehold; and
- (b) the lessee has acquired the reversion.
- (7) Where under this section a company is to be treated as having disposed of and reacquired an asset—
- (a) all such recomputations of liability in respect of other disposals, and
- (b) all such adjustments of tax, whether by way of assessment or by way of discharge or repayment of tax,
as may be required in consequence of the provisions of this section shall be carried out.
- (8) Notwithstanding any limitation on the time for making assessments, any assessment to corporation tax chargeable in consequence of this section may be made at any time within 6 years after the end of the accounting period referred to in subsection (2)(a) above.
##### 101B
- (1) Where section 139 has applied on the transfer of a company’s business (in whole or in part) to a company which at the time of the transfer was not a venture capital trust, then if—
- (a) at any time after the transfer the company becomes a venture capital trust by virtue of an approval for the purposes of Part 6 of ITA 2007; and
- (b) at the time as from which the approval has effect the company still owns any of the assets of the business transferred,
the company shall be treated for all the purposes of this Act as if immediately after the transfer it had sold, and immediately reacquired, the assets referred to in paragraph (b) above at their market value at that time.
- (2) Any chargeable gain or allowable loss which, apart from this subsection, would accrue to the company on the sale referred to in subsection (1) above shall be treated as accruing to the company immediately before the time mentioned in subsection (1)(b) above.
- (3) This section does not apply if at the time mentioned in subsection (1)(b) above there has been an event by virtue of which the company falls by virtue of section 101(1) to be treated as having sold, and immediately reacquired, the assets immediately after the transfer referred to in subsection (1) above.
- (4) Notwithstanding any limitation on the time for making assessments, any assessment to corporation tax chargeable in consequence of this section may, in a case in which the approval mentioned in subsection (1)(a) above has effect as from the beginning of an accounting period, be made at any time within 6 years after the end of that accounting period.
- (5) Where under this section a company is to be treated as having disposed of, and reacquired, an asset of a business, all such recomputations of liability in respect of other disposals and all such adjustments of tax, whether by way of assessment or by way of discharge or repayment of tax, as may be required in consequence of the provisions of this section shall be carried out.
##### 101C
- (1) This section applies where—
- (a) an asset has been disposed of to a company (the “acquiring company") and the disposal has been treated by virtue of section 171(1) as giving rise to neither a gain nor a loss,
- (b) at the time of the disposal the acquiring company was not a venture capital trust, and
- (c) the conditions set out in subsection (2) below are satisfied by the acquiring company.
- (2) Those conditions are satisfied by the acquiring company if—
- (a) it becomes a venture capital trust by virtue of an approval having effect as from a time (the “time of approval") not more than 6 years after the time of the disposal,
- (b) at the time of approval the company owns, otherwise than as trading stock—
- (i) the asset, or
- (ii) property to which a chargeable gain has been carried forward from the asset on a replacement of business assets,
- (c) it has not been a venture capital trust at any earlier time since the time of the disposal, and
- (d) at the time of approval, there has not been an event by virtue of which it falls by virtue of section 179(3) or 101A(3) to be treated as having sold, and immediately reacquired, the asset at the time specified in subsection (3) below.
- (3) The acquiring company shall be treated for all the purposes of this Act as if immediately after the disposal it had sold, and immediately reacquired, the asset at its market value at that time.
- (4) Any chargeable gain or allowable loss which, apart from this subsection, would accrue to the acquiring company on the sale referred to in subsection (3) above shall be treated as accruing to it immediately before the time of approval.
- (5) Subsections (5) to (7) of section 101A apply for the purposes of this section as they apply for the purposes of that section.
- (6) Notwithstanding any limitation on the time for making assessments, any assessment to corporation tax chargeable in consequence of this section may, in a case in which the time of approval is the time at which an accounting period of the company begins, be made at any time within 6 years after the end of that accounting period.
- (7) Any reference in this section to an approval is a reference to an approval for the purposes of Part 6 of ITA 2007.
##### 106A
- (1) This section has effect for the purposes of capital gains tax (but not corporation tax) where any securities are disposed of by any person.
- (2) The securities disposed of shall be identified in accordance with the following provisions of this section with securities of the same class that have been acquired by the person making the disposal.
- (3) The provisions of this section have effect in the case of any disposal notwithstanding that some or all of the securities disposed of are otherwise identified—
- (a) by the disposal, or
- (b) by a transfer or delivery giving effect to it;
but where a person disposes of securities in one capacity, they shall not be identified under those provisions with any securities which he holds, or can dispose of, only in some other capacity.
- (4) Securities disposed of on an earlier date shall be identified before securities disposed of on a later date; and, accordingly, securities disposed of by a later disposal shall not be identified with securities already identified as disposed of by an earlier disposal.
- (5) Subject to subsection (4) above, if within the period of thirty days after the disposal the person making it acquires securities of the same class, the securities disposed of shall be identified—
- (a) with securities acquired by him within that period, rather than with other securities; and
- (b) with securities acquired at an earlier time within that period, rather than with securities acquired at a later time within that period.
- (5ZA) None of the securities which, by virtue of subsection (5) above, are identified with other securities shall be regarded as forming part of an existing section 104 holding or as constituting a section 104 holding.
- (5A) Subsection (5) above shall not require securities to be identified with securities which the person making the disposal acquires at a time when—
- (a) he is neither resident nor ordinarily resident in the United Kingdom, or
- (b) he is resident or ordinarily resident in the United Kingdom but is Treaty non-resident.
- (6) Subject to subsections (4) and (5) above, relevant securities disposed of shall be identified with relevant securities acquired at a later time, rather than with relevant securities acquired at an earlier time.
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (9) The identification rules set out in the preceding provisions of this section have effect subject to subsection (1) of section 105, and securities disposed of shall not be identified with securities acquired after the disposal except in accordance with that section or subsection (5) above.
- (10) In this section—
- “*securities*” means any securities within the meaning of section 104 or any relevant securities, and
- “*relevant securities*” means—securities within the meaning of Chapter 2 of Part 12 of ITA 2007 (accrued income profits),qualifying corporate bonds, andsecurities which are, or have at any time been, material interests in a non-qualifying offshore fund, within the meaning of Chapter 5 of Part 17 of the Taxes Act.
- (11) For the purposes of this section securities of a company shall not be treated as being of the same class unless they are so treated by the practice of a recognised stock exchange, or would be so treated if dealt with on that recognised stock exchange.
##### 110A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 149B
- (1) Where—
- (a) an individual has acquired an interest in any shares or securities which is only conditional,
- (b) that interest is one which for the purposes of Chapter 2 of Part 7 of ITEPA 2003 (conditional interests in shares) is taken to have been acquired by him as a director or employee of a company, and
- (c) by virtue of section 17(1)(b) the acquisition of that interest would, apart from this section, be an acquisition for a consideration equal to the market value of the interest,
section 17 shall not apply for calculating the consideration.
- (2) Instead, the consideration for the acquisition shall be taken (subject to section 120) to be equal to the actual amount or value of the consideration given for that interest as computed in accordance with section 429 of ITEPA 2003.
- (3) This section shall apply in relation only to the individual making the acquisition and, accordingly, shall be disregarded in calculating the consideration received by the person from whom the interest is acquired.
- (4) Expressions used in this section and in Chapter 2 of Part 7 of ITEPA 2003 have the same meanings in this section as in that Chapter.
- (5) This section does not apply to acquisitions on or after the day appointed under paragraph 3(2) of Schedule 22 to the Finance Act 2003.
- (6) References in this section to ITEPA 2003 are to that Act as originally enacted.
### Pre-entry gains
##### 177B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Re-organisations of mutual businesses
##### 214C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Effect of share loss relief
#### Merger not leaving assets within UK tax charge
### Personal pension schemes
##### 239B
- (1) This section applies where tax is charged in accordance with section 650A of the Taxes Act (tax charged on the withdrawal of the Board’s approval in relation to approved personal pension arrangements).
- (2) For the purposes of this Act the appropriate part of the assets which at the relevant time are held for the purposes of the relevant scheme—
- (a) shall be deemed to be acquired at that time for a consideration equal to the amount on which tax is charged by virtue of section 650A(2) of the Taxes Act; but
- (b) shall not be deemed to be disposed of by any person at that time.
- (3) The person who shall be deemed in accordance with subsection (2)(a) above to have acquired the appropriate part of the assets shall be the person who would be chargeable in respect of a chargeable gain accruing on a disposal of the assets at the relevant time.
- (4) In this section—
- “*the appropriate part*” and “*the relevant time*” have the meanings given by subsection (3) of section 650A of the Taxes Act for the purposes of subsection (2) of that section; and
- “*the relevant scheme*” has the same meaning as in that section.
## SCHEDULE A1
### Introductory
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Period for which an asset is held and relevant period of ownership
##### 2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Rules for determining whether a gain is a gain on the disposal of a business asset or non-business asset
##### 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Conditions for shares to qualify as business assets
##### 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Conditions for other assets to qualify as business assets
##### 5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Companies which are qualifying companies
##### 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Persons who are eligible beneficiaries
##### 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Cases where there are non-qualifying beneficiaries
##### 8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Cases where an asset is used at the same time for different purposes
##### 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Periods of limited exposure to fluctuations in value not to count
##### 10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Periods of share ownership not to count where there is a change of activity by the company
##### 11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Periods of share ownership not to count in a case of value shifting
##### 12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Rules for options
##### 13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Further rules for assets derived from other assets
##### 14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rules for assets transferred between spouses or civil partners
##### 15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rules for postponed gains
##### 16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rule for property settled by a company
##### 17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rules for assets acquired in the reconstruction of mutual businesses et ceteralaetc.
##### 18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rule for ancillary trust funds
##### 19
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### General rules for settlements
##### 20
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### General rule for apportionments under this Schedule
##### 21
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Interpretation of Schedule
##### 22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Settlements created before 17th March 1998
##### 2A
- (1) In determining for the purposes of section 86(1)(d) whether the settlor has an interest at any time during any year of assessment in a settlement created before 17th March 1998, paragraphs (da) and (db) of paragraph 2(3) above, and the reference to those paragraphs in paragraph 2(3)(e), shall be disregarded unless—
- (a) that year is a year in which one of the four conditions set out in the following provisions of this paragraph becomes fulfilled as regards the settlement; or
- (b) one of those conditions became fulfilled as regards that settlement in any previous year of assessment ending on or after 5th April 1998.
- (2) The first condition is (subject to sub-paragraph (3) below) that on or after 17th March 1998 property or income is provided directly or indirectly for the purposes of the settlement—
- (a) otherwise than under a transaction entered into at arm’s length, and
- (b) otherwise than in pursuance of a liability incurred by any person before that date.
- (3) For the purposes of the first condition, where the settlement’s expenses relating to administration and taxation for a year of assessment exceed its income for the year, property or income provided towards meeting those expenses shall be ignored if the value of the property or income so provided does not exceed the difference between the amount of those expenses and the amount of the settlement’s income for the year.
- (4) The second condition is that—
- (a) the trustees become on or after 17th March 1998 neither resident nor ordinarily resident in the United Kingdom, or
- (b) the trustees, while continuing to be resident and ordinarily resident in the United Kingdom, become on or after 17th March 1998 trustees who fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
- (5) The third condition is that on or after 17th March 1998 the terms of the settlement are varied so that any person falling within sub-paragraph (7) below becomes for the first time a person who will or might benefit from the settlement.
- (6) The fourth condition is that—
- (a) on or after 17th March 1998 a person falling within sub-paragraph (7) below enjoys a benefit from the settlement for the first time, and
- (b) the person concerned is not one who (looking only at the terms of the settlement immediately before 17th March 1998) would be capable of enjoying a benefit from the settlement on or after that date.
- (7) Each of the following persons falls within this sub-paragraph—
- (a) any grandchild of the settlor or of the settlor’s spouse or civil partner;
- (b) the spouse or civil partner of any such grandchild;
- (c) a company controlled by a person or persons falling within paragraph (a) or (b) above;
- (d) a company controlled by any such person or persons together with any person or persons (not so falling) each of whom is for the purposes of paragraph 2(1) above a defined person in relation to the settlement;
- (e) a company associated with a company falling within paragraph (c) or (d) above.
- (8) For the purposes of sub-paragraph (7) above the question whether a company is controlled by a person or persons shall be construed in accordance with sections 450 and 451 of CTA 2010; but in deciding that question for those purposes no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 451(4) to (6) of CTA 2010 if he is not a participator in the company.
- (9) For the purposes of sub-paragraph (7) above the question whether one company is associated with another shall be construed in accordance with section 449 of CTA 2010; but where in deciding that question for those purposes it falls to be decided whether a company is controlled by a person or persons, no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 451(4) to (6) of CTA 2010 if he is not a participator in the company.
- (10) In this paragraph—
- “child” includes a step-child;
- “grandchild” means a child of a child;
- “participator” has the meaning given by section 454 of CTA 2010.
### Failure of conditions of application
##### 1A
- (1) If the condition in sub-paragraph (2)(b) or (2)(da) of paragraph 1 above is not satisfied in consequence of an event occurring after the issue of eligible shares, the shares mentioned in sub-paragraph (2)(a) of that paragraph shall be treated for the purposes of this Schedule as ceasing to be eligible shares on the date of the event.
- (2) If the condition in sub-paragraph (2)(e) of that paragraph is not satisfied in consequence of an event occurring after the issue of eligible shares, the shares mentioned in sub-paragraph (2)(a) of that paragraph shall be treated for the purposes of this Schedule as ceasing to be eligible shares on the date of the event.
- (3) If the condition in sub-paragraph (2)(f) of that paragraph is not satisfied in relation to the shares mentioned in sub-paragraph (2)(a) of that paragraph, the shares shall be treated for the purposes of this Schedule as never having been eligible shares.
- (4) If the condition in sub-paragraph (2)(g) ... of that paragraph is not satisfied in relation to the issue of eligible shares, the shares mentioned in sub-paragraph (2)(a) of that paragraph shall be treated for the purposes of this Schedule—
- (a) if the claim under this Schedule is made after the time mentioned in section 175(3) of ITA 2007, as never having been eligible shares; and
- (b) if that claim is made before that time, as ceasing to be eligible shares at that time.
- (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) None of the preceding sub-paragraphs applies unless—
- (a) the company has given notice under paragraph 16(2) or (4) below, section 310(2) of the Taxes Act or section 241(3) of ITA 2007; or
- (b) an inspector has given notice to the company stating that, by reason of the matter mentioned in that sub-paragraph, the shares mentioned in paragraph 1(2)(a) above should, in his opinion, be treated for the purposes of this Schedule as never having been or, as the case may be, as ceasing to be eligible shares.
- (6) The giving of notice by an inspector under sub-paragraph (5) above shall be taken, for the purposes of the provisions of the Management Act relating to appeals against decisions on claims, to be a decision refusing a claim made by the company.
- (7) Where any issue has been determined on an appeal brought by virtue of section 307(1B) of the Taxes Act or section 236(1) of ITA 2007 (appeal against notice that relief was not due), the determination shall be conclusive for the purposes of any appeal brought by virtue of sub-paragraph (6) above on which that issue arises.
### Reorganisations
##### 7
- (1) Where an individual holds shares which form part of the ordinary share capital of a company and include shares of more than one of the following kinds, namely—
- (a) shares to which deferral relief and relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 are attributable,
- (b) shares to which deferral relief but not relief under that Chapter or that Part is attributable, and
- (c) shares to which deferral relief is not attributable,
then, if there is within the meaning of section 126 a reorganisation affecting those shares, section 127 shall apply (subject to the following provisions of this paragraph) separately to shares falling within paragraph (a), (b) or (c) above (so that shares of each kind are treated as a separate holding of original shares and identified with a separate new holding).
- (2) Where—
- (a) an individual holds shares (“the existing holding") which form part of the ordinary share capital of a company,
- (b) there is, by virtue of any such allotment for payment as is mentioned in section 126(2)(a), a reorganisation affecting the existing holding, and
- (c) immediately following the reorganisation, the existing holding or the allotted shares are shares to which deferral relief is attributable,
sections 127 to 130 shall not apply in relation to the existing holding.
### Acquisition of share capital by new company
##### 8
- (1) This paragraph applies where—
- (a) a company (“the new company") in which the only issued shares are subscriber shares acquires all the shares (“old shares") in another company (“the old company");
- (b) the consideration for the old shares consists wholly of the issue of shares (“new shares") in the new company;
- (c) the consideration for new shares of each description consists wholly of old shares of the corresponding description;
- (d) new shares of each description are issued to the holders of old shares of the corresponding description in respect of and in proportion to their holdings;
- (e) at some time before the issue of the new shares—
- (i) the old company issued eligible shares; and
- (ii) a certificate in relation to those eligible shares was issued by that company for the purposes of section 306(2) of the Taxes Act or section 203(1) of ITA 2007 (as applied by paragraph 6 above) and in accordance with section 306 of the Taxes Act or sections 204 and 205 of ITA 2007 (as so applied); and
- (f) by virtue of section 127 as applied by section 135(3), the exchange of shares is not treated as involving a disposal of the old shares or an acquisition of the new shares.
- (2) For the purposes of this Schedule, deferral relief attributable to any old shares shall be attributable instead to the new shares for which they are exchanged.
- (3) Where, in the case of any new shares held by an individual to which deferral relief becomes so attributable, the old shares for which they are exchanged were subscribed for by and issued to the individual, this Schedule shall have effect as if—
- (a) the new shares had been subscribed for by him at the time when, and for the amount for which, the old shares were subscribed for by him;
- (b) the new shares had been issued to him by the new company at the time when the old shares were issued to him by the old company; and
- (c) the claim under this Schedule made in respect of the old shares had been made in respect of the new shares.
- (4) Where, in the case of any new shares held by an individual to which deferral relief becomes so attributable, the old shares for which they are exchanged were acquired by the individual on a disposal within marriage or civil partnership, this Schedule shall have effect as if—
- (a) the new shares had been subscribed for at the time when, and for the amount for which, the old shares were subscribed for;
- (b) the new shares had been issued by the new company at the time when the old shares were issued by the old company; and
- (c) the claim under this Schedule made in respect of the old shares had been made in respect of the new shares.
- (5) Where deferral relief becomes so attributable to any new shares—
- (a) this Schedule shall have effect as if anything which, under paragraph 1A(5) above, paragraph 16 below or section 306(2) of the Taxes Act or section 203(1) of ITA 2007 as applied by paragraph 6 above has been done, or is required to be done, by or in relation to the old company had been done, or were required to be done, by or in relation to the new company; and
- (b) any appeal brought by the old company against a notice under paragraph 1A(5)(b) may be prosecuted by the new company as if it had been brought by that company.
- (6) For the purposes of this paragraph old shares and new shares are of a corresponding description if, on the assumption that they were shares in the same company, they would be of the same class and carry the same rights; and in sub-paragraph (1) above references to shares, except in the expressions “*eligible shares*” and “*subscriber shares*”, include references to securities.
- (7) Nothing in section 293(8) of the Taxes Act or section 185 of ITA 2007, as applied by the definition of “qualifying company" in paragraph 19(1) below, shall apply in relation to such an exchange of shares, or shares and securities, as is mentioned in sub-paragraph (1) above or arrangements with a view to such an exchange.
### Other reconstructions and amalgamations
##### 9
- (1) This paragraph applies if section 135 or 136 (company reconstructions) applies in relation to shares to which deferral relief, but not relief under Part 5 of ITA 2007 (or Chapter 3 of Part 7 of the Taxes Act), is attributable.
- (1A) Paragraphs 3 and 4 of this Schedule have effect as if section 135 or 136 did not apply in relation to the shares.
- (2) Sub-paragraph (1A) does not apply if—
- (a) the new holding consists of new ordinary shares (“the new shares") carrying no present or future preferential right to dividends or to a company’s assets on its winding up and no present or future right to be redeemed,
- (b) the new shares are issued after the end of the relevant period, and
- (c) the condition in sub-paragraph (4) below is satisfied.
- (3) Sub-paragraph (1A) does not apply if paragraph 8 applies in relation to the shares.
- (4) The condition is that at some time before the issue of the new shares—
- (a) the company issuing them issued eligible shares, and
- (b) a certificate in relation to those eligible shares was issued by the company for the purposes of section 306(2) of the Taxes Act or section 203(1) of ITA 2007 (as applied by paragraph 6 above) and in accordance with section 306 of the Taxes Act or sections 204 and 205 of ITA 2007 (as so applied).
- (5) In sub-paragraph (2) above “*new holding*” shall be construed in accordance with sections 126, 127, 135 and 136.
### Re-investment in same company etc.
##### 10
- (1) An individual to whom any eligible shares in a qualifying company are issued shall not be regarded for the purposes of this Schedule as making a qualifying investment if, where the asset disposed of consisted of shares in or securities of any company (“the initial holding"), the qualifying company—
- (a) is the company in which the initial holding subsisted; or
- (b) is a company that was, at the time of the disposal of the initial holding, or is, at the time of the issue of the eligible shares, a member of the same group of companies as the company in which the initial holding subsisted.
- (2) Where—
- (a) any eligible shares in a qualifying company (“the acquired holding") are issued to an individual,
- (b) an amount of qualifying expenditure on those shares has been set under this Schedule against the whole or part of any chargeable gain (the “postponed gain"), and
- (c) after the issue of those shares, eligible shares in a relevant company are issued to him,
he shall not be regarded in relation to the issue to him of the shares in the relevant company as making a qualifying investment for the purposes of this Schedule.
- (3) For the purposes of sub-paragraph (2) above a company is a relevant company if—
- (a) where that individual has disposed of any of the acquired holding, it is the company in which the acquired holding has subsisted or a company which was a member of the same group of companies as that company at any time since the acquisition of the acquired holding;
- (b) it is a company in relation to the disposal of any shares in which there has been a claim under this Schedule such that, without that claim, there would have been no postponed gain in relation to the acquired holding; or
- (c) it is a company which, at the time of the disposal or acquisition to which the claim relates, was a member of the same group of companies as a company falling within paragraph (b) above.
- (4) In this paragraph “*group of companies*” means a company which has one or more 51 per cent. subsidiaries, together with those subsidiaries.
### Pre-arranged exits
##### 11
- (1) Where an individual subscribes for eligible shares (“the shares") in a company, the shares shall be treated as not being eligible shares for the purposes of this Schedule if the relevant arrangements include—
- (a) arrangements with a view to the subsequent repurchase, exchange or other disposal of the shares or of other shares in or securities of the same company;
- (b) arrangements for or with a view to the cessation of any trade which is being or is to be or may be carried on by the company or a person connected with the company;
- (c) arrangements for the disposal of, or of a substantial amount of, the assets of the company or of a person connected with the company;
- (d) arrangements the main purpose of which, or one of the main purposes of which, is (by means of any insurance, indemnity or guarantee or otherwise) to provide partial or complete protection for persons investing in shares in that company against what would otherwise be the risks attached to making the investment.
- (2) The arrangements referred to in sub-paragraph (1)(a) above do not include any arrangements with a view to such an exchange of shares, or shares and securities, as is mentioned in paragraph 8(1) above.
- (3) The arrangements referred to in sub-paragraph (1)(b) and (c) above do not include any arrangements applicable only on the winding up of a company except in a case where—
- (a) the relevant arrangements include arrangements for the company to be wound up; or
- (b) the company is wound up otherwise than for bona fide commercial reasons.
- (4) The arrangements referred to in sub-paragraph (1)(d) above do not include any arrangements which are confined to the provision—
- (a) for the company itself, or
- (b) in the case of a company which is a parent company of a trading group, for the company itself, for the company itself and one or more of its subsidiaries or for one or more of its subsidiaries,
of any such protection against the risks arising in the course of carrying on its business as it might reasonably be expected so to provide in normal commercial circumstances.
- (5) The reference in sub-paragraph (4) above to the parent company of a trading group
- (a) shall be construed in accordance with the provision contained for the purposes of section 293 of the Taxes Act in that section, or
- (b) is a reference to a company that meets the trading requirement in section 181(2)(b) of ITA 2007.
- (6) In this paragraph “*the relevant arrangements*” means—
- (a) the arrangements under which the shares are issued to the individual; and
- (b) any arrangements made before the issue of the shares to him in relation to or in connection with that issue.
### Put options and call options
##### 12
- (1) Sub-paragraph (2) below applies where an individual subscribes for eligible shares (“the shares") in a company and—
- (a) an option, the exercise of which would bind the grantor to purchase such shares, is granted to the individual during the relevant period; or
- (b) an option, the exercise of which would bind the individual to sell such shares, is granted by the individual during the relevant period.
- (2) The shares to which the option relates shall be treated for the purposes of this Schedule—
- (a) if the option is granted on or before the date of the issue of the shares, as never having been eligible shares; and
- (b) if the option is granted after that date, as ceasing to be eligible shares on the date when the option is granted.
- (3) The shares to which the option relates shall be taken to be those which, if—
- (a) the option were exercised immediately after the grant, and
- (b) any shares in the company acquired by the individual after the grant were disposed of immediately after being acquired,
would be treated for the purposes of this Schedule as disposed of in pursuance of the option.
- (4) Nothing in this paragraph shall prejudice the operation of paragraph 11 above.
- (5) An individual who acquires any eligible shares on a disposal within marriage or civil partnership shall be treated for the purposes of this paragraph and paragraphs 13 to 15 below as if he subscribed for those shares.
### Value received by investor
##### 13
- (1) Where an individual who subscribes for eligible shares (“the shares") in a company receives any value (other than insignificant value) from the company at any time in the period of restriction, the shares shall be treated as follows for the purposes of this Schedule—
- (a) if the individual receives the value on or before the date of the issue of the shares, as never having been eligible shares; and
- (b) if the individual receives the value after that date, as ceasing to be eligible shares on the date when the value is received.
- (1A) This paragraph is subject to paragraph 13B below.
- (1B) Where—
- (a) the individual who subscribes for the shares receives value (“*the relevant receipt*”) from the company during the period of restriction,
- (b) the individual has received from the company one or more receipts of insignificant value at a time or times—
- (i) during that period, but
- (ii) not later than the time of the relevant receipt, and
- (c) the aggregate amount of the value of the receipts within paragraphs (a) and (b) above is not an amount of insignificant value,
the individual shall be treated for the purposes of this Schedule as if the relevant receipt had been a receipt of an amount of value equal to the aggregate amount.
For this purpose a receipt does not fall within paragraph (b) above if it has previously been aggregated under this sub-paragraph.
- (2) For the purposes of this paragraph an individual receives value from the company if the company—
- (a) repays, redeems or repurchases any of its share capital or securities which belong to the individual or makes any payment to him for giving up his right to any of the company’s share capital or any security on its cancellation or extinguishment;
- (b) repays, in pursuance of any arrangements for or in connection with the acquisition of the shares, any debt owed to the individual other than a debt which was incurred by the company—
- (i) on or after the date of issue of the shares; and
- (ii) otherwise than in consideration of the extinguishment of a debt incurred before that date;
- (c) makes to the individual any payment for giving up his right to any debt on its extinguishment;
- (d) releases or waives any liability of the individual to the company or discharges, or undertakes to discharge, any liability of his to a third person;
- (e) makes a loan or advance to the individual which has not been repaid in full before the issue of the shares;
- (f) provides a benefit or facility for the individual;
- (g) disposes of an asset to the individual for no consideration or for a consideration which is or the value of which is less than the market value of the asset;
- (h) acquires an asset from the individual for a consideration which is or the value of which is more than the market value of the asset; or
- (i) makes any payment to the individual other than a qualifying payment.
- (3) For the purposes of sub-paragraph (2)(e) above there shall be treated as if it were a loan made by the company to the individual—
- (a) the amount of any debt (other than an ordinary trade debt) incurred by the individual to the company; and
- (b) the amount of any debt due from the individual to a third person which has been assigned to the company.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) For the purposes of this paragraph an individual also receives value from the company if any person who would, for the purposes of section 291 of the Taxes Act or Chapter 2 of Part 5 of ITA 2007, be treated as connected with the company—
- (a) purchases any of its share capital or securities which belong to the individual; or
- (b) makes any payment to him for giving up any right in relation to any of the company’s share capital or securities.
- (6) Where an individual’s disposal of shares in a company gives rise to a chargeable event falling within paragraph 3(1)(a) or (b) above, the individual shall not be treated for the purposes of this paragraph as receiving value from the company in respect of the disposal.
- (7) In this paragraph “*qualifying payment*” means—
- (a) the payment by any company of such remuneration for service as an officer or employee of that company as may be reasonable in relation to the duties of that office or employment;
- (b) any payment or reimbursement by any company of travelling or other expenses wholly, exclusively and necessarily incurred by the individual to whom the payment is made in the performance of duties as an officer or emplyee of that company;
- (c) the payment by any company of any interest which represents no more than a reasonable commercial return on money lent to that company;
- (d) the payment by any company of any dividend or other distribution which does not exceed a normal return on any investment in shares in or other securities of that company;
- (e) any payment for the supply of goods which does not exceed their market value;
- (f) any payment for the acquisition of an asset which does not exceed its market value;
- (g) the payment by any company, as rent for any property occupied by the company, of an amount not exceeding a reasonable and commercial rent for the property;
- (h) any reasonable and necessary remuneration which—
- (i) is paid by any company for services rendered to that company in the course of a trade or profession carried on wholly or partly in the United Kingdom; and
- (ii) is taken into account in calculating for tax purposes the profits of that trade or profession;
- (i) a payment in discharge of an ordinary trade debt.
- (8) For the purposes of this paragraph a company shall be treated as having released or waived a liability if the liability is not discharged within 12 months of the time when it ought to have been discharged.
- (9) In this paragraph—
- (a) references to a debt or liability do not, in relation to a company, include references to any debt or liability which would be discharged by the making by that company of a qualifying payment; and
- (b) references to a benefit or facility do not include references to any benefit or facility provided in circumstances such that, if a payment had been made of an amount equal to its value, that payment would be a qualifying payment.
- (10) In this paragraph and paragraph 13A(1) below—
- (a) any reference to a payment or disposal to an individual includes a reference to a payment or disposal made to him indirectly or to his order or for his benefit;
- (b) any reference to an individual includes a reference to an associate of his; and
- (c) any reference to a company includes a reference to a person who at any time in the relevant period is connected with the company, whether or not he is so connected at the material time.
- (11) In this paragraph “*ordinary trade debt*” means any debt for goods or services supplied in the ordinary course of a trade or business where any credit given—
- (a) does not exceed six months; and
- (b) is not longer than that normally given to customers of the person carrying on the trade or business.
- (12) In paragraphs 13A to 13C below (except paragraph 13C(4))—
- (a) references to “*the shares*” shall be construed in accordance with sub-paragraph (1) above, and
- (b) references to “*the period of restriction*” shall be construed as references to the period of restriction relating to the shares.
### Value received by other persons
##### 14
- (1) Sub-paragraph (2) below applies where an individual subscribes for eligible shares (“the shares") in a company and at any time in the period of restriction the company or any subsidiary—
- (a) repays, redeems or repurchases any of its share capital which belongs to any member other than the individual or a person falling within sub-paragraph (3) below, or
- (b) makes any payment (directly or indirectly) to any such member, or to his order or for his benefit, for the giving up of his right to any of the share capital of the company or subsidiary on its cancellation or extinguishment.
This is subject to paragraphs 14AA and 14A below.
- (2) The shares shall be treated for the purposes of this Schedule—
- (a) if the repayment, redemption, repurchase or payment in question is made or effected on or before the date of the issue of the shares, as never having been eligible shares; and
- (b) if it is made or effected after that date, as ceasing to be eligible shares on the date when it is made or effected.
- (3) A person falls within this sub-paragraph if the repayment, redemption, repurchase or payment in question—
- (a) gives rise to a qualifying chargeable event in respect of him, or
- (b) causes any relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 attributable to his shares in the company to be withdrawn or reduced by virtue of section 299 or 300(2)(a) of the Taxes Act or section 209 or 216(2)(a) of ITA 2007, or
- (c) causes any investment relief attributable to shares held by that person (within the meaning of Schedule 15 to the Finance Act 2000) to be withdrawn or reduced by virtue of paragraph 46 (disposal of shares) or 49(1)(a) (repayment etc. of share capital or securities) of that Schedule
or it would have the effect mentioned in paragraph (a), (b) or (c) above were it not a receipt of insignificant value for the purposes of paragraph 13 above, section 300 of the Taxes Act or 214 of ITA 2007 or paragraph 47 of Schedule 15 to the Finance Act 2000, as the case may be.
- (4) In sub-paragraph (3) above “*qualifying chargeable event*” means—
- (a) a chargeable event falling within paragraph 3(1)(a) or (b) above; or
- (b) a chargeable event falling within paragraph 3(1)(e) above by virtue of sub-paragraph (1)(b) of paragraph 13 above (as it applies by virtue of sub-paragraph (2)(a) of that paragraph).
- (5) Where—
- (a) a company issues share capital (“the original shares") of nominal value equal to the authorised minimum (within the meaning of the Companies Act 2006) for the purposes of complying with the requirements of section 761 of that Act (public company: requirement as to minimum share capital); and
- (b) after the registrar of companies has issued the company with a certificate under section 761, it issues eligible shares,
the preceding provisions of this paragraph shall not apply in relation to any redemption of any of the original shares within 12 months of the date on which those shares were issued.
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) References in this paragraph and paragraphs 14AA and 14A below to a subsidiary of a company are references to a company which at any time in the relevant period is a 51 per cent. subsidiary of the first mentioned company, whether or not it is such a subsidiary at the time of the repayment, redemption, repurchase or payment in question.
### Investment-linked loans
##### 15
- (1) Where at any time in the relevant period an investment-linked loan is made by any person to an individual who subscribes for eligible shares (“the shares") in a company, the shares shall be treated for the purposes of this Schedule—
- (a) if the loan is made on or before the date of the issue of the shares, as never having been eligible shares; and
- (b) if the loan is made after that date, as ceasing to be eligible shares on the date when the loan is made.
- (2) A loan made by any person to an individual is an investment-linked loan for the purposes of this paragraph if the loan is one which would not have been made, or would not have been made on the same terms, if the individual had not subscribed for the shares or had not been proposing to do so.
- (3) References in this paragraph to the making by any person of a loan to an individual include references—
- (a) to the giving by that person of any credit to that individual; and
- (b) to the assignment or assignation to that person of any debt due from that individual.
- (4) In this paragraph any reference to an individual includes a reference to an associate of his.
### Information
##### 16
- (1) Where, in relation to any of the relevant shares held by an individual—
- (a) a chargeable event falling within paragraph 3(1)(a) or (b) above occurs at any time before the termination date relating to those shares,
- (b) a chargeable event falling within paragraph 3(1)(c) or (d) above occurs, or
- (c) a chargeable event falling within paragraph 3(1)(e) above occurs by virtue of paragraph 12(2)(b), 13(1)(b) or 15(1)(b) above,
the individual shall within 60 days of his coming to know of the event give a notice to the inspector containing particulars of the circumstances giving rise to the event.
- (2) Where, in relation to any of the relevant shares in a company, a chargeable event falling within paragraph 3(1)(e) above occurs by virtue of paragraph 1A(1) or (2), 13(1)(b) or 14(2)(b) above—
- (a) the company, and
- (b) any person connected with the company who has knowledge of that matter,
shall within 60 days of the event or, in the case of a person within paragraph (b) above, of his coming to know of it, give a notice to the inspector containing particulars of the circumstances giving rise to the event.
- (2A) In determining, for the purposes of sub-paragraph (1) or (2) above, whether a chargeable event falling within paragraph 3(1)(e) above has occurred by virtue of paragraph 13(1)(b) above, the effect of paragraph 13B above shall be disregarded.
- (3) A chargeable event falling within paragraph 3(1)(e) above which, but for paragraph 1A(5) above, would occur at any time by virtue of paragraph 1A(1) or (2) above shall be treated for the purposes of sub-paragraph (2) above as occurring at that time.
- (3A) Where—
- (a) a person is required to give a notice under sub-paragraph (1) or (2) above in respect of a chargeable event which occurs by virtue of paragraph 13(1)(b) above or would occur by virtue of that paragraph but for the operation of paragraph 13B above, and
- (b) that person has knowledge of the replacement value received (or expected to be received) from the original recipient by the original supplier by reason of a qualifying receipt,
the notice shall include particulars of that receipt of the replacement value (or expected receipt).
In this sub-paragraph “*the replacement value*”, “*the original recipient*”, “*the original supplier*” and “*qualifying receipt*” shall be construed in accordance with paragraph 13B above.
- (4) Where a company has issued a certificate under section 306(2) of the Taxes Act or section 203(1) of ITA 2007 (as applied by paragraph 6 above) in respect of any eligible shares in the company, and the condition in paragraph 1(2)(g) above is not satisfied in relation to the shares—
- (a) the company, and
- (b) any person connected with the company who has knowledge of that matter,
shall within 60 days of the time mentioned in section 289(3) of the Taxes Act or section 175(3) of ITA 2007 or, in the case of a person within paragraph (b) above, of his coming to know that the condition is not satisfied, give notice to the inspector setting out the particulars of the case.
- (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) If the inspector has reason to believe—
- (a) that a person has not given a notice which he is required to give—
- (i) under sub-paragraph (1) or (2) above in respect of any chargeable event, or
- (ii) under sub-paragraph (4) above in respect of any particular case, or
- (b) that a person has given or received value (within the meaning of paragraph 13(2) or (5) above) which, but for the fact that the amount given or received was an amount of insignificant value (within the meaning of paragraph 13A(3) above), would have triggered a requirement to give a notice under sub-paragraph (1) or (2) above, or
- (c) that a person has made or received any repayment (within the meaning of paragraph 14AA(2) above) which, but for the fact that it falls to be disregarded for the purposes of paragraph 14 above by virtue of paragraph 14AA(1) above, would have triggered a requirement to give a notice under sub-paragraph (2) above,
the inspector may by notice require that person to furnish him within such time (not being less than 60 days) as may be specified in the notice with such information relating to the event or case as the inspector may reasonably require for the purposes of this Schedule.
- (6) Where a claim is made under this Schedule in respect of shares in a company and the inspector has reason to believe that it may not be well founded by reason of any such arrangements as are mentioned in paragraphs 1(2)(d) or 11(1) above, or section 289(1D) or (9)(e), 289A(8)(b) or (8A), 293(4B), (6) or (8) or 308(2)(e), (3), (3A) or (4) of the Taxes Act or section 176(4)(b) or (5)(b), 182(2) or (4), 183(6), 185(1), 190(1)(e) or 191(2)(c), (3), (4) or (5) of ITA 2007, he may by notice require any person concerned to furnish him within such time (not being less than 60 days) as may be specified in the notice with—
- (a) a declaration in writing stating whether or not, according to the information which that person has or can reasonably obtain, any such arrangements exist or have existed;
- (b) such other information as the inspector may reasonably require for the purposes of the provision in question and as that person has or can reasonably obtain.
- (7) For the purposes of sub-paragraph (6) above, the persons who are persons concerned are—
- (a) in relation to paragraph 1(2)(d) above or section 293(4B) or (6) of the Taxes Act or section 182(2) or (4) of ITA 2007, the claimant, the company and any person controlling the company;
- (aa) in relation to section 289(1D), 289A(8)(b) or (8A) or 308(3), (3A) or (4) of the Taxes Act or section 176(4)(b) or (5)(b), 183(6) or 191(3), (4) or (5) of ITA 2007, the claimant, the company, any other company in question and any person controlling the company or any other company in question;
- (b) in relation to paragraph 11(1) above, the claimant, the company and any person connected with the company; and
- (c) in relation to section 289(9)(e), 293(8) or 308(2)(e) of the Taxes Act or section 185(1), 190(1)(e) or 191(2)(c) of ITA 2007, the company and any person controlling the company;
and for those purposes the references in paragraphs (a), (aa) and (b) above to the claimant include references to any person to whom the claimant appears to have made a disposal within marriage or civil partnership of any of the shares in question.
- (7A) The references in sub-paragraphs (6) and (7) above to subsections (3), (3A) and (4) of section 308 of the Taxes Act and subsections (3), (4) and (5) of section 191 of ITA 2007 are to be read as including those provisions as applied by section 289(10) and (11) of the Taxes Act or section 190(2) of ITA 2007.
- (8) Where deferral relief is attributable to shares in a company—
- (a) any person who receives from the company any payment or asset which may constitute value received (by him or another) for the purposes of paragraph 13 above, and
- (b) any person on whose behalf such a payment or asset is received,
shall, if so required by the inspector, state whether the payment or asset received by him or on his behalf is received on behalf of any person other than himself and, if so, the name and address of that person.
- (9) Where a claim has been made under this Schedule in relation to shares in a company, any person who holds or has held shares in the company and any person on whose behalf any such shares are or were held shall, if so required by the inspector, state—
- (a) whether the shares which are or were held by him or on his behalf are or were held on behalf of any person other than himself; and
- (b) if so, the name and address of that person.
- (10) No obligation as to secrecy imposed by statute or otherwise shall preclude the inspector from disclosing to a company that relief has been given or claimed in respect of a particular number or proportion of its shares.
### Trustees: general
##### 17
- (1) Subject to the following provisions of this paragraph, this Schedule shall apply as if—
- (a) any reference to an individual included a reference to the trustees of a settlement, and
- (b) in relation to any such trustees, the reference in paragraph 1(1) above to any asset were a reference to any asset comprised in any settled property to which this paragraph applies (a “trust asset").
- (2) This paragraph applies—
- (a) to any settled property in which the interests of the beneficiaries are not interests in possession, if all the beneficiaries are individuals, and
- (b) to any settled property in which the interests of the beneficiaries are interests in possession, if any of the beneficiaries are individuals.
- (3) If, at the time of the disposal of the trust asset in a case where this Schedule applies by virtue of this paragraph—
- (a) the settled property comprising that asset is property to which this paragraph applies by virtue of sub-paragraph (2)(b) above, but
- (b) not all the beneficiaries are individuals,
only the relevant proportion of the gain which would accrue to the trustees on the disposal shall be taken into account for the purposes of this Schedule as it so applies.
- (4) This Schedule shall not apply by virtue of this paragraph in a case where, at the time of the disposal of the trust asset, the settled property which comprises that asset is property to which this paragraph applies by virtue of sub-paragraph (2)(a) above unless, immediately after the acquisition of the relevant shares, the settled property comprising the shares is also property to which this paragraph applies by virtue of sub-paragraph (2)(a) above.
- (5) This Schedule shall not apply by virtue of this paragraph in a case where, at the time of the disposal of the trust asset, the settled property which comprises that asset is property to which this paragraph applies by virtue of sub-paragraph (2)(b) above unless, immediately after the acquisition of the relevant shares—
- (a) the settled property comprising the shares is also property to which this paragraph applies by virtue of sub-paragraph (2)(b) above, and
- (b) if not all the beneficiaries are individuals, the relevant proportion is not less than the proportion which was the relevant proportion at the time of the disposal of the trust asset.
- (6) If, at any time, in the case of settled property to which this paragraph applies by virtue of sub-paragraph (2)(b) above, both individuals and others have interests in possession, “the relevant proportion" at that time is the proportion which the amount specified in paragraph (a) below bears to the amount specified in paragraph (b) below, that is—
- (a) the total amount of the income of the settled property, being income the interests in which are held by beneficiaries who are individuals, and
- (b) the total amount of all the income of the settled property.
- (7) Where, in the case of any settled property in which any beneficiary holds an interest in possession, one or more beneficiaries (“the relevant beneficiaries") hold interests not in possession, this paragraph shall apply as if—
- (a) the interests of the relevant beneficiaries were a single interest in possession, and
- (b) that interest were held, where all the relevant beneficiaries are individuals, by an individual and, in any other case, by a person who is not an individual.
- (8) In this paragraph references to interests in possession do not include interests for a fixed term and, except in sub-paragraph (1), references to individuals include any charity.
### Trustees: anti-avoidance
##### 18
- (1) Paragraphs 13 to 13C and 15 above shall have effect in relation to the subscription for shares by the trustees of a settlement as if references to the individual subscribing for the shares were references to—
- (a) those trustees;
- (b) any individual or charity by virtue of whose interest, at a relevant time, paragraph 17 above applies to the settled property; or
- (c) any associate of such an individual, or any person connected with such a charity.
- (2) The relevant times for the purposes of sub-paragraph (1)(b) above are the time when the shares are issued and—
- (a) in a case where sub-paragraph (1) of paragraph 13 above applies, or that sub-paragraph would apply were it not for the fact that the amount of value is an amount of insignificant value for the purposes of that sub-paragraph, the time when the value is received;
- (ab) in a case where paragraph 13(1) above would apply were it not for the operation of paragraph 13B above, the time when the original value (within the meaning of paragraph 13B above) in question is received;
- (b) in a case where paragraph 15 above applies, the time when the loan is made.
### Interpretation
##### 19
- (1) For the purposes of this Schedule—
- “*51 per cent. subsidiary*” has the meaning given by Chapter 3 of Part 24 of CTA 2010;
- “*arrangements*” includes any scheme, agreement or understanding, whether or not legally enforceable;
- “*associate*” has the meaning that would be given by section 448 of CTA 2010 if in that section “*relative*” did not include a brother or sister;
- “*bonus shares*” means shares which are issued otherwise than for payment (whether in cash or otherwise);
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*eligible shares*” has the meaning given by section 289(7) of the Taxes Act or means shares that meet the requirement in section 173 (2) of ITA 2007;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*non-resident*” means a person who is neither resident nor ordinarily resident in the United Kingdom;
- “*ordinary share capital*” has the meaning given by section 989 of ITA 2007;
- “*ordinary shares*”, in relation to a company, means shares forming part of its ordinary share capital;
- “*the period of restriction*”, in relation to any shares, means the period— beginning one year before the shares are issued, andending immediately before the termination date relating to the shares;
- “*qualifying business activity*” has the meaning given by section 289(2) of the Taxes Act or section 179 of ITA 2007;
- “*qualifying company*”, in relation to any eligible shares, means a company which, in relation to those shares, is— a qualifying company for the purposes of Chapter 3 of Part 7 of the Taxes Act (except that for the purposes of this Schedule the reference in section 293(1B)(b)(i) of that Act to section 304A of that Act shall be read as a reference to paragraph 8 above), ora qualifying company for the purposes of Part 5 of ITA 2007 (except that for the purposes of this Schedule the reference in section 184(1)(c)(i) of that Act to section 247 of that Act shall be read as a reference to paragraph 8 above).
- “*the relevant period*”, in the case of any shares, means the period found by applying section 312(1A)(a) of the Taxes Act or section 159(2) of ITA 2007 by reference to the company that issued the shares and by reference to the shares;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*termination date*”, in relation to any shares, means the date found by applying the definition of “termination date” in section 312(1) of the Taxes Act or section 256 of ITA 2007 by reference to the company that issued the shares and by reference to the shares.
- (1A) For the purposes of this Schedule, “*the relevant shares*”, in relation to a case to which this Schedule applies, means the shares which—
- (a) are acquired by the investor in making the qualifying investment, and
- (b) where the qualifying investment is made before the time at which the original gain accrues, are still held by the investor at that time.
This is subject to sub-paragraphs (1B) and (1D) below.
- (1B) If any corresponding bonus shares in the same company are issued to the investor or any person who has acquired any of the relevant shares from the investor on a disposal within marriage or civil partnership, this Schedule shall apply as if references to the relevant shares were to all the shares comprising the relevant shares and the bonus shares so issued.
- (1C) In sub-paragraph (1B) above “*corresponding bonus shares*” means bonus shares which—
- (a) are issued in respect of the relevant shares; and
- (b) are of the same class, and carry the same rights, as those shares.
- (1D) If, in circumstances in which paragraph 8 above applies, new shares are issued in exchange for old shares, references in this Schedule to the relevant shares, so far as they relate to the old shares, shall be construed as references to the new shares and not to the old shares.
- (1E) In sub-paragraph (1D) above “*new shares*” and “*old shares*” have the same meaning as in paragraph 8 above.
- (2) For the purposes of this Schedule, “*deferral relief*” is attributable to any shares if—
- (a) expenditure on the shares has been set under this Schedule against the whole or part of any gain; and
- (b) in relation to the shares there has been no chargeable event for the purposes of this Schedule.
- (3) In this Schedule—
- (a) references (however expressed) to an issue of eligible shares in any company are to any eligible shares in the company that are of the same class and are issued on the same day;
- (b) references to a disposal within marriage or civil partnership are references to any disposal to which section 58 applies; ...
- (c) references to Chapter III of Part VII of the Taxes Act or any provision of that Chapter are to that Chapter or provision as it applies in relation to shares issued on or after 1st January 1994; and
- (d) references to Part 5 of ITA 2007 or any provision of that Part are to a Part or provision that applies only in relation to shares issued on or after 6th April 2007.
- (4) For the purposes of this Schedule shares in a company shall not be treated as being of the same class unless they would be so treated if dealt with on the Stock Exchange.
- (5) Notwithstanding anything in section 288(5), shares shall not for the purposes of this Schedule be treated as issued by reason only of being comprised in a letter of allotment or similar instrument.
## SCHEDULE 7AA
### Introductory
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Restriction on setting off losses
##### 2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Adjustment of pre-entry gains
##### 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Meaning of “qualifying losses"
##### 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rule for disposal of pooled assets
##### 5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rule for losses on disposal of certain assets acquired at different times
##### 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special rule for gains and losses on deemed annual disposal
##### 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 31A
- (1) This section applies where profits of a company would be profits arising on a transaction caught by section 31 but for the fact that the condition in section 31(8) is not satisfied.
- (2) The profits shall be treated as profits arising on a transaction caught by section 31 if—
- (a) subsection (4) or (5) below is satisfied, and
- (b) subsection (6) below is satisfied.
- (3) In the following provisions of this section—
- “*the asset-holding company*” means, in relation to any particular time, the company which holds the asset with enhanced value at that time,
- “*the disposal group*” means the group of companies of which the company which made the section 30 disposal was a member at the time of the disposal (or a group which, by virtue of section 170(10), is treated as the same as that group), and
- “*the six-year period*” means the period of six years starting with the date of the section 30 disposal.
- (4) This subsection is satisfied if at any time during the six-year period an event occurs which consists in the asset-holding company ceasing to be a member of the disposal group otherwise than by reason of the fact that the principal company of that group becomes a member of another group.
- (5) This subsection is satisfied if—
- (a) at any time during the six-year period the asset-holding company ceases to be a member of the disposal group by reason only of the fact that the principal company of that group becomes a member of another group, and
- (b) at any time during that period an event occurs as a result of which there is no member of the disposal group of which the asset-holding company is a 75 per cent. subsidiary or there is no member of that group of which the asset-holding company is an effective 51 per cent. subsidiary.
- (6) This subsection is satisfied if no disposal of the asset with enhanced value is treated as having occurred by virtue of section 179 during the period—
- (a) beginning with the time of the section 30 disposal, and
- (b) ending immediately before the event referred to in subsection (4) or (5)(b) above.
- (7) Where section 30 has effect by virtue of this section in relation to a disposal—
- (a) a chargeable gain of the differential amount shall be treated as accruing to the chargeable company immediately before the event referred to in subsection (4) or (5)(b) above, and
- (b) subsection (5) of section 30 shall not apply.
- (8) The “*differential amount*” is A minus B where—
- (a) A is the amount of the allowable loss or chargeable gain which would have accrued on the section 30 disposal if the consideration for the disposal had been increased in accordance with section 30(5),
- (b) B is the amount of the allowable loss or chargeable gain which accrued on the section 30 disposal,
- (c) an allowable loss is treated as a negative amount, and
- (d) a negative result is treated as a result of nil.
- (9) The “*chargeable company*” is—
- (a) the company which made the section 30 disposal, or
- (b) if that company is no longer a member of the disposal group immediately before the event referred to in subsection (4) or (5)(b) above, any other company which—
- (i) is a member of that group immediately before that event, and
- (ii) is designated as the chargeable company for the purposes of this section in a notice served on the company by an officer of the Board.
- (10) A gain which is treated as accruing by virtue of subsection (7) above shall, for the purposes of section 18(3), be treated as a gain accruing on a disposal between the parties to the section 30 disposal made at a time when they are connected persons.
- (11) Where a notice is served on a company under subsection (9)(b) above, the Inland Revenue may make an assessment to tax in the amount which in their opinion ought to be charged under this section.
##### 150D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 284A
- (1) This section applies where—
- (a) a person (“*the original taxpayer*”) has at any time obtained for any chargeable period (“*the first chargeable period*”) the benefit of any capital gains relief to which he had no statutory entitlement;
- (b) the benefit of the relief was obtained in reliance on any concession;
- (c) the concession was first published by the Board before 9th March 1999 or (having been published on or after that date) replaced a concession satisfying the requirements of this paragraph with a concession to the same or substantially the same effect; and
- (d) the concession involved the application (with or without modifications), to a case to which they would not otherwise have applied, of the provisions of any enactment (“*the relevant statutory provisions*”).
- (2) This section applies only if, at the time when the original taxpayer obtained the benefit of the relief, the concession was one available generally to any person falling within its terms.
- (3) If the benefit obtained for the first chargeable period by the original taxpayer is repudiated for any later chargeable period (whether by the original taxpayer or by another person), the enactments relating to the taxation of chargeable gains shall have effect as if a chargeable gain equal to the amount of that benefit accrued in the later chargeable period to the person repudiating the benefit.
- (4) For the purposes of this section—
- (a) a capital gains relief for any chargeable period is a relief (of whatever description) the effect of which is that the amount of the chargeable gains taken to have accrued to that person in that period is less than it otherwise would have been; and
- (b) the amount of the benefit of any such relief is the amount by which, as a consequence of that relief, those gains are less than they otherwise would have been.
- (5) Where, without applying a specific enactment, any concession has the effect that—
- (a) any asset is treated as the same as another asset and as acquired as the other asset was acquired,
- (b) any two or more assets are treated as a single asset, or
- (c) any disposal is treated as having been a disposal on which neither a gain nor a loss accrued,
that concession shall be assumed for the purposes of this section to have involved the application, to a case to which it would not otherwise have applied, of the provisions of an enactment to the corresponding effect.
- (6) For the purposes of this section the benefit of any relief obtained by the original taxpayer for the first chargeable period is repudiated by a person for a later chargeable period if—
- (a) circumstances arise such that, had the equivalent circumstances arisen in the case of the corresponding relief under the relevant statutory provisions, the whole or a part of the benefit of that relief would have fallen to be recouped from that person in the later chargeable period;
- (b) apart from this section, the recoupment in the actual circumstances of the whole or a part of the benefit obtained by the original taxpayer is prevented by the fact that the original taxpayer relied on a concession (rather than on the relevant statutory provisions) to obtain that benefit; and
- (c) the person from whom, in the equivalent circumstances, the amount of the benefit or any part of it would have fallen to be recouped is not precluded by subsection (8) below from relying on that fact in relation to that amount or part.
- (7) For the purposes of this section an amount of the benefit of a capital gains relief is recouped from any person in a chargeable period to the extent that an amount is so brought into account in his case for that period as to secure that—
- (a) the amount of his chargeable gains for that period is taken to be more than it otherwise would have been by an amount directly or indirectly representing the whole or a part of the amount of the benefit; or
- (b) the amount of his allowable losses for that period is taken to be less than it otherwise would have been by an amount directly or indirectly representing the whole or a part of the amount of the benefit.
- (8) Where—
- (a) any such circumstances as are mentioned in subsection (6)(a) above have arisen in relation to the relief the benefit of which has been obtained by the original taxpayer,
- (b) the person from whom, in the equivalent circumstances, the whole or any part of the amount of the benefit would have fallen to be recouped has accepted that, in the actual circumstances, the whole or a part of the benefit obtained by the original taxpayer may be recouped from him, and
- (c) that acceptance is indicated in writing to the Board (whether by the making or amendment of a self-assessment or otherwise),
that person’s rights subsequently to amend, appeal against or otherwise challenge any assessment shall not be exercised in any manner inconsistent with his acceptance of that matter (which shall be irrevocable).
- (9) In this section “*concession*” includes any practice, interpretation or other statement in the nature of a concession.
##### 284B
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) The total amount of chargeable gains that are treated as accruing to any person under subsection (3) of section 284A in respect of any such benefit as is referred to in that subsection shall not exceed the amount of that benefit.
- (3) Where, after any assessment to tax has been made on the basis that any chargeable gain is treated as having accrued to any person under section 284A(3)—
- (a) the person assessed, within any of the periods allowed by subsection (4) below, gives an indication for the purposes of section 284A(8), or
- (b) a final determination of the original taxpayer’s liability to tax for the first chargeable period is made on the basis that the original taxpayer did not, or was not entitled to, rely on the concession in question,
all such adjustments shall be made (whether by way of assessment, amendment of an assessment, repayment of tax or otherwise) as are necessary to secure that no person is subjected to any greater liability by virtue of section 284A(3) than he would have been had the indication been given, or the final determination made, before the making of the assessment.
- (4) The periods allowed by this subsection are—
- (a) the period of twelve months beginning with the making of the assessment;
- (b) the period within which the person is entitled to amend his self-assessment or company tax return for the chargeable period in which the chargeable gain under section 284A(3) is treated as having accrued to him;
- (c) where the person makes a claim for any further relief against the amount that may be recouped from him by virtue of his indication under section 284A(8), the period allowed for making that claim.
- (5) Subsection (3) above has effect notwithstanding any time limits relating to the making or amendment of an assessment for any chargeable period.
## SCHEDULE 5BA
### Application of Schedule
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Taper relief on revived gains
##### 2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Qualifying holding period
##### 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Periods that do not count
##### 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Gains on disposal of business or non-business assets
##### 5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Savings
##### 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Relevant re-investment shares
##### 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Derivation of gains
##### 8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Interpretation
##### 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 76A
Schedule 4A to this Act has effect with respect to disposals for consideration of an interest in settled property.
##### 76B
Schedule 4B to this Act has effect with respect to transfers of value by trustees that are, in accordance with the Schedule, treated as linked with trustee borrowing.
##### 79A
- (1) This section applies to a chargeable gain accruing to the trustees of a settlement where—
- (a) in computing the gain, the allowable expenditure is reduced in consequence, directly or indirectly, of a claim to gifts relief in relation to an earlier disposal to the trustees;
- (b) the transferor on that earlier disposal, or any person connected with the transferor, has at any time—
- (i) acquired an interest in the settled property, or
- (ii) entered into an arrangement to acquire such an interest; and
- (c) in connection with that acquisition or arrangement any person has at any time received, or become entitled to receive, any consideration.
- (2) Where this section applies to a chargeable gain, no allowable losses accruing to the trustees (in the year in which the gain accrues or any earlier year) may be set against the gain.
This applies to the whole of the chargeable gain (and not just the element deferred as a result of the claim to gifts relief).
- (3) In this section—
- (a) “*gifts relief*” means relief under section 165 or 260; and
- (b) references to losses not being allowed to be set against a chargeable gain are to the losses not being allowed as a deduction against chargeable gains to the extent that they include that gain.
- (4) The references in subsection (1)(b) above to an interest in settled property have the same meaning as in Schedule 4A.
##### 79B
- (1) This section applies where the trustees of a settlement are participators—
- (a) in a close company, or
- (b) in a company that is not resident in the United Kingdom but would be a close company if it were resident in the United Kingdom.
For this purpose “*participator*” has the same meaning as in section 13.
- (2) Where this section applies, nothing in any double taxation relief arrangements shall be read as preventing a charge to tax arising by virtue of the attribution to the trustees under section 13, by reason of their participation in the company mentioned in subsection (1) above, of any part of a chargeable gain accruing to a company that is not resident in the United Kingdom.
- (3) Where this section applies and—
- (a) a chargeable gain accrues to a company that is not resident in the United Kingdom but would be a close company if it were resident in the United Kingdom, and
- (b) all or part of the chargeable gain is treated under section 13(2) as accruing to a close company which is not chargeable to corporation tax in respect of the gain by reason of double taxation relief arrangements, and
- (c) had the company mentioned in paragraph (b) (and any other relevant company) not been resident in the United Kingdom, all or part of the chargeable gain would have been attributed to the trustees by reason of their participation in the company mentioned in subsection (1) above,
section 13(9) shall apply as if the company mentioned in paragraph (b) above (and any other relevant company) were not resident in the United Kingdom.
- (4) The references in subsection (3) above to “any other relevant company" are to any other company which if it were not resident in the United Kingdom would be a company in relation to which section 13(9) applied with the result that all or part of the chargeable gain was attributed to the trustees as mentioned in that subsection.
##### 85A
- (1) Schedule 4C to this Act has effect with respect to the attribution of gains to beneficiaries where there has been a transfer of value to which Schedule 4B applies.
- (2) Sections 86A to 95 have effect subject to the provisions of Schedule 4C.
- (2A) For the purposes of sections 87 to 89, no account is to be taken of any section 2(2) amount in a Schedule 4C pool (see paragraph 1 of Schedule 4C).
- (3) When calculating the section 2(2) amount for a settlement for a tax year (within the meaning of section 87), no account is to be taken of any chargeable gains or allowable losses accruing by virtue of Schedule 4B.
Nothing in this subsection affects any increase in a section 2(2) amount by virtue of paragraph 1(3A) or 7B(2)(b) of Schedule 4C.
- (4) No account shall be taken of any chargeable gains or allowable losses to which sections 87 to 89 apply in computing the gains or losses accruing by virtue of Schedule 4B.
##### 171A
- (1) This section applies where—
- (a) a chargeable gain or an allowable loss accrues to a company (“company A”) in respect of an asset (or would so accrue but for an election under this section),
- (b) at the time of accrual, company A and another company (“company B”) are members of the same group, and
- (c) had company A disposed of the asset to company B immediately before the time of accrual, section 171(1) would have applied.
- (2) In determining for the purposes of subsection (1)(c) whether subsection (1) of section 171 would have applied, it is to be assumed that subsection (1A)(b) of that section read—
> (b) that, at the time of the disposal, company B is resident in the United Kingdom, or carrying on a trade in the United Kingdom through a permanent establishment there.
- (3) In this section “*the time of accrual*” means the time the chargeable gain or allowable loss accrues to company A (or would so accrue but for an election under this section).
- (4) Companies A and B may make a joint election to transfer the chargeable gain or allowable loss, or such part of it as is specified in the election, from company A to company B.
- (5) An election under this section must be made—
- (a) by notice to an officer of Revenue and Customs, and
- (b) no later than two years after the end of the accounting period of company A in which the time of accrual falls.
- (6) An election, or two or more elections made simultaneously, is or are of no effect if, taken together with each earlier election (if any) made in respect of the same gain or loss, it or they would (apart from this subsection) have effect in relation to an amount exceeding the gain or loss.
- (7) This section does not apply in relation to a chargeable gain or allowable loss that accrues by virtue of section 179.
For provision as to the reallocation within a group of gains and losses arising on such a disposal, see section 179A.
- (8) For the effect of an election under this section, see section 171B.
### Share incentive plans
##### 236A
Schedule 7C (which makes provision for roll-over relief where shares are transferred to an approved share incentive plan) shall have effect.
### Qualifying shareholdings in joint venture companies
##### 23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 4A
### Circumstances in which this Schedule applies
##### 1
This Schedule applies where there is a disposal of an interest in settled property for consideration.
### Meaning of “interest in settled property”
##### 2
- (1) For the purposes of this Schedule an “interest in settled property” means any interest created by or arising under a settlement.
- (2) This includes any right to, or in connection with, the enjoyment of a benefit—
- (a) created by or arising directly under a settlement, or
- (b) arising as a result of the exercise of a discretion or power—
- (i) by the trustees of a settlement, or
- (ii) by any person in relation to settled property.
### Meaning of “for consideration”
##### 3
- (1) For the purposes of this Schedule a disposal is “for consideration” if consideration is given or received by any person for, or otherwise in connection with, any transaction by virtue of which the disposal is effected.
- (2) In determining for the purposes of this Schedule whether a disposal is for consideration there shall be disregarded any consideration consisting of another interest under the same settlement that has not previously been disposed of by any person for consideration.
- (3) In this Schedule “consideration” means actual consideration, as opposed to consideration deemed to be given by any provision of this Act.
### Deemed disposal of underlying assets
##### 4
- (1) Where this Schedule applies and the following conditions are met—
- (a) the condition as to UK residence of the trustees (see paragraph 5),
- (b) the condition as to UK residence of the settlor (see paragraph 6), and
- (c) the condition as to settlor interest in the settlement (see paragraph 7),
the trustees of the settlement are treated for all purposes of this Act as disposing of and immediately reacquiring the relevant underlying assets.
This is referred to below in this Schedule as the “deemed disposal”.
- (2) In paragraphs 5, 6 and 7 “the relevant year of assessment” means the year of assessment in which the disposal of the interest in settled property is made.
- (3) The deemed disposal is treated as taking place when the disposal of the interest in settled property is made.
This is subject to paragraph 13(3)(a) where the beginning of the disposal and its effective completion fall in different years of assessment.
### Condition as to UK residence of trustees
##### 5
- (1) The condition as to UK residence of the trustees is that the trustees of the settlement were resident and ordinarily resident in the United Kingdom during any part of the year.
- (2) For this purpose the trustees shall not be regarded as resident and ordinarily resident in the United Kingdom at any time when they fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
- (3) This paragraph has effect subject to paragraph 13(3)(b) where the beginning of the disposal and its effective completion fall in different years of assessment.
### Condition as to UK residence of settlor
##### 6
- (1) The condition as to UK residence of the settlor is that in the relevant year of assessment, or any of the previous five years of assessment, a person who is a settlor in relation to the settlement either—
- (a) was resident in the United Kingdom during the whole or part of the year, or
- (b) was ordinarily resident in the United Kingdom during the year.
- (2) Sub-paragraph (1) has effect subject to paragraph 13(3)(c) where the beginning of the disposal and its effective completion fall in different years of assessment.
- (3) No account shall be taken for the purposes of this paragraph of any year of assessment before the year 1999-00.
### Condition as to settlor interest in the settlement
##### 7
- (1) The condition as to settlor interest in the settlement is that at any time in the relevant period the settlement—
- (a) was a settlor-interested settlement, or
- (b) comprised property derived, directly or indirectly, from a settlement that at any time in that period was a settlor-interested settlement.
- (2) The relevant period for this purpose is the period—
- (a) beginning two years before the beginning of the relevant year of assessment, and
- (b) ending with the date of the disposal of the interest in settled property.
This is subject to paragraph 13(3)(d) where the beginning of the disposal and its effective completion fall in different years of assessment.
- (3) The relevant period shall not be treated as beginning before 6th April 1999.
If the rule in sub-paragraph (2) (or, where relevant, that in paragraph 13(3)(d)) would produce that result, the relevant period shall be treated as beginning on that date.
- (4) For the purposes of this paragraph a “settlor-interested settlement” means a settlement in which a person who is a settlor in relation to the settlement has an interest or had an interest at any time in the relevant period.
The provisions of section 169F(2) to (6) apply to determine for the purposes of this paragraph whether a settlor has (or had) an interest in the settlement.
- (5) The condition as to settlor interest in the settlement is treated as not met in a year of assessment—
- (a) where the settlor dies during the year, ...
- (b) in a case where the settlor is regarded as having an interest in the settlement by reason only of—
- (i) the fact that property is, or will or may become, payable to or applicable for the benefit of his spouse or civil partner, or
- (ii) the fact that a benefit is enjoyed by his spouse or civil partner,
where the spouse or civil partner dies, or the settlor and the spouse or civil partner cease to be married or to be civil partners of each other, during the year, or
- (c) in a case where the settlor is regarded as having an interest in a settlement by reason only of—
- (i) the fact that property is, or will or may become, payable to or applicable for the benefit of a dependent child of his, or
- (ii) the fact that a benefit is enjoyed by such a child,
where the settlor ceases during the year to have (and does not in that year subsequently come to have) any dependent child in relation to whom section 169F(3A)(a) or (b) applies.
### The relevant underlying assets
##### 8
- (1) Where the interest disposed of is a right in relation to a specific fund or other defined part of the settled property, the deemed disposal is of the whole or part of each of the assets comprised in that fund or part.
In any other case the deemed disposal is of the whole or part of each of the assets comprised in the settled property.
- (2) Where the interest disposed of is an interest in a specific fraction or amount of the income or capital of—
- (a) the settled property, or
- (b) a specific fund or other defined part of the settled property,
the deemed disposal is of a corresponding part of each of the assets comprised in the settled property or, as the case may be, each of the assets comprised in that fund or part.
In any other case the deemed disposal is of the whole of each of the assets so comprised.
- (3) Sub-paragraphs (1) and (2) have effect subject to paragraph 13(4)(a) where the identity of the underlying assets changes during the period between the beginning of the disposal and its effective completion.
- (4) Where part only of an asset is comprised in a specific fund or other defined part of the settled property, that part of the asset shall be treated for the purposes of this Schedule as if it were a separate asset.
### Character of deemed disposal
##### 9
- (1) The deemed disposal shall be taken—
- (a) to be for a consideration equal to the whole or, as the case may be, a corresponding part of the market value of each of the assets concerned, and
- (b) to be a disposal under a bargain at arm’s length.
- (2) Sub-paragraph (1)(a) shall be read with paragraph 13(4)(b) where the value of the assets changes during the period between the beginning of the disposal and its effective completion.
### Avoidance of double-counting
##### 10
- (1) The provisions of this paragraph have effect to prevent there being both a deemed disposal under this Schedule in relation to the disposal of an interest in settled property and a chargeable disposal of the interest itself.
A “chargeable disposal” means one in relation to which section 76(1) does not apply.
- (2) If there would be a chargeable gain on the disposal of the interest in the settlement, then—
- (a) if—
- (i) the chargeable gain on the disposal of the interest would be greater than the net chargeable gain on the deemed disposal, or
- (ii) there would be no net chargeable gain on the deemed disposal,
the provisions of this Schedule as to a deemed disposal do not apply; and
- (b) in any other case, the provisions of this Schedule as to a deemed disposal apply and no chargeable gain is treated as accruing on the disposal of the interest in the settlement.
- (3) If there would be an allowable loss on the disposal of the interest in the settlement, then—
- (a) if there would be a greater net allowable loss on the deemed disposal, the provisions of this Schedule as to a deemed disposal do not apply; and
- (b) in any other case, the provisions of this Schedule as to a deemed disposal apply and no allowable loss is treated as accruing on the disposal of the interest in the settlement.
- (4) If there would be neither a chargeable gain nor an allowable loss on the disposal of the interest in the settlement, then—
- (a) if there would be a net allowable loss on the deemed disposal, the provisions of this Schedule as to a deemed disposal do not apply; and
- (b) in any other case, the provisions of this Schedule as to a deemed disposal apply.
- (5) For the purposes of this paragraph—
- (a) there is a net chargeable gain on a deemed disposal if the aggregate of the chargeable gains accruing to the trustees in respect of the assets involved exceeds the aggregate of the allowable losses so accruing; and
- (b) there is a net allowable loss on a deemed disposal if the aggregate of the allowable losses accruing to the trustees in respect of the assets involved exceeds the aggregate of the chargeable gains so accruing.
### Recovery of tax from person disposing of interest
##### 11
- (1) This paragraph applies where chargeable gains accrue to the trustees on the deemed disposal and—
- (a) tax becomes chargeable on and is paid by the trustees in respect of those gains, or
- (b) a person who is a settlor in relation to the settlement recovers from the trustees under section 78 an amount of tax in respect of those gains.
- (2) The trustees are entitled to recover the amount of the tax referred to in sub-paragraph (1)(a) or (b) from the person who disposed of the interest in the settlement.
- (3) For this purpose the trustees may require an inspector to give that person a certificate specifying—
- (a) the amount of the gains in question, and
- (b) the amount of tax that has been paid.
Any such certificate shall be conclusive evidence of the facts stated in it.
### Meaning of “settlor”
##### 12
The provisions of paragraphs 7 and 8(1), (3), (6) and (7) of Schedule 5 (meaning of “settlor”) apply for the purposes of this Schedule as they apply for the purposes of section 86.
### Cases where there is a period between the beginning of the disposal and its effective completion
##### 13
- (1) This paragraph applies in a case where there is a period between the beginning of the disposal of an interest in settled property and the effective completion of the disposal.
- (2) For the purposes of this Schedule—
- (a) the beginning of the disposal is—
- (i) in the case of a disposal involving the exercise of an option, when the option is granted, and
- (ii) in any other case of a disposal under a contract, when the contract is entered into; and
- (b) the effective completion of the disposal means the point at which the person acquiring the interest becomes for practical purposes unconditionally entitled to the whole of the intended subject matter of the disposal.
- (3) Where this paragraph applies and the beginning of the disposal and its effective completion fall in different years of assessment—
- (a) the deemed disposal is treated as taking place in the year of assessment in which the disposal is effectively completed;
- (b) the condition in paragraph 5 (condition as to residence of trustees) is treated as met if it is met in relation to either of those years of assessment or any intervening year;
- (c) the condition in paragraph 6 (condition as to residence of settlor) is treated as met if it is met in relation to either or both of those years of assessment or any intervening year; and
- (d) the relevant period for the purposes of paragraph 7 (condition as to settlor interest) is the period—
- (i) beginning two years before the beginning of the first of those years of assessment, and
- (ii) ending with the effective completion of the disposal.
- (4) If the identity or value of the underlying assets changes during the period between the beginning of the disposal and its effective completion, the following provisions apply—
- (a) an asset is treated as comprised in the settled property and, where relevant, in any specific fund or other defined part of the settled property to which the deemed disposal relates if it is so comprised at any time in that period;
- (b) the market value of any asset for the purposes of the deemed disposal is taken to be its highest market value at any time during that period.
- (5) The provisions in sub-paragraph (4) do not apply to an asset if during that period it is disposed of by the trustees under a bargain at arm’s length and is not reacquired.
### Exception: maintenance funds for historic buildings
##### 14
If the trustees of a settlement have elected that 508 of ITA 2007 (trustees' election in respect of income arising from heritage maintenance property) shall have effect in the case of a settlement or part of a settlement in relation to a year of assessment, this Schedule does not apply in relation to the settlement or part for that year.
## SCHEDULE 4B
### General scheme of this Schedule
##### 1
- (1) This Schedule applies where trustees of a settlement—
- (a) make a transfer of value (see paragraph 2) in a year of assessment in which the settlement is within section ... 86 or 87 (see paragraph 3), and
- (b) in accordance with this Schedule the transfer of value is treated as linked with trustee borrowing (see paragraphs 4 to 9).
- (2) Where this Schedule applies the trustees are treated as disposing of and immediately reacquiring the whole or a proportion of each of the chargeable assets that continue to form part of the settled property (see paragraphs 10 to 13).
### Transfers of value
##### 2
- (1) For the purposes of this Schedule trustees of a settlement make a transfer of value if they—
- (a) lend money or any other asset to any person,
- (b) transfer an asset to any person and receive either no consideration or a consideration whose amount or value is less than the market value of the asset transferred, or
- (c) issue a security of any description to any person and receive either no consideration or a consideration whose amount or value is less than the value of the security.
- (2) References in this Schedule to “the material time”, in relation to a transfer of value, are to the time when the loan is made, the transfer is effectively completed or the security is issued.
The effective completion of a transfer means the point at which the person acquiring the asset becomes for practical purposes unconditionally entitled to the whole of the intended subject matter of the transfer.
- (3) In the case of a loan, the amount of value transferred is taken to be the market value of the asset.
- (4) In the case of a transfer, the amount of value transferred is taken to be—
- (a) if any part of the value of the asset is attributable to trustee borrowing, the market value of the asset;
- (b) if no part of the value of the asset is attributable to trustee borrowing, the market value of the asset reduced by the amount or value of any consideration received for it.
Paragraph 12 below explains what is meant by the value of an asset being attributable to trustee borrowing.
- (5) In the case of the issue of a security, the amount of value transferred shall be taken to be the value of the security reduced by the amount or value of any consideration received by the trustees for it.
- (6) References in this paragraph to the value of an asset are to its value immediately before the material time, unless the asset does not exist before that time in which case its value immediately after that time shall be taken.
### Settlements within section ... 86 or 87
##### 3
- (1) This paragraph explains what is meant in this Schedule by a settlement being “within section ... 86 or 87” in a year of assessment.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) A settlement is “within section 86” in a year of assessment if, assuming—
- (a) that there were chargeable gains accruing to the trustees by virtue of disposals of any of the settled property originating from the settlor, and
- (b) that the other elements of the condition in subsection (1)(e) of that section were met,
chargeable gains would, under that section, be treated as accruing to the settlor in that year.
Expressions used in this sub-paragraph have the same meaning as in section 86.
- (4) A settlement is “within section 87” for a tax year if—
- (a) section 87 applies to the settlement for that year, or
- (b) chargeable gains would be treated under section 89(2) as accruing in that year to a beneficiary who received a capital payment from the trustees of the settlement in that year.
- (5) The reference in subsection (4)(b) to chargeable gains treated as accruing includes offshore income gains treated as arising.
### Trustee borrowing
##### 4
- (1) For the purposes of this Schedule trustees of a settlement are treated as borrowing if—
- (a) money or any other asset is lent to them, or
- (b) an asset is transferred to them and in connection with the transfer the trustees assume a contractual obligation (whether absolute or conditional) to restore or transfer to any person that or any other asset.
In the following provisions of this Schedule “loan obligation” includes any such obligation as is mentioned in paragraph (b).
- (2) The amount borrowed (the “proceeds” of the borrowing) is taken to be—
- (a) in the case of a loan, the market value of the asset;
- (b) in the case of a transfer, the market value of the asset reduced by the amount or value of any consideration received for it.
- (3) References in this paragraph to the market value of an asset are to its market value immediately before the loan is made, or the transfer is effectively completed, unless the asset does not exist before that time in which case its market value immediately after that time shall be taken.
The effective completion of a transfer means the point at which the person acquiring the asset becomes for practical purposes unconditionally entitled to the whole of the intended subject matter of the transfer.
### Transfer of value linked with trustee borrowing
##### 5
- (1) For the purposes of this Schedule a transfer of value by trustees is treated as linked with trustee borrowing if at the material time there is outstanding trustee borrowing.
- (2) For the purposes of this Schedule there is outstanding trustee borrowing at any time to the extent that—
- (a) any loan obligation is outstanding, and
- (b) there are proceeds of trustee borrowing that have not been either—
- (i) applied for normal trust purposes, or
- (ii) taken into account under this Schedule in relation to an earlier transfer of value.
- (3) An amount of trustee borrowing is “taken into account” under this Schedule in relation to a transfer of value if the transfer of value is in accordance with this Schedule treated as linked with trustee borrowing.
The amount so taken into account is—
- (a) the amount of the value transferred by that transfer of value, or
- (b) if less, the amount of outstanding trustee borrowing at the material time in relation to that transfer of value.
### Application of proceeds of borrowing for normal trust purposes
##### 6
- (1) For the purposes of this Schedule the proceeds of trustee borrowing are applied for normal trust purposes in the following circumstances, and not otherwise.
- (2) They are applied for normal trust purposes if they are applied by the trustees in making a payment in respect of an ordinary trust asset and the following conditions are met—
- (a) the payment is made under a transaction at arm’s length or is not more than the payment that would be made if the transaction were at arm’s length;
- (b) the asset forms part of the settled property immediately after the material time or, if it does not do so, the alternative condition in paragraph 8 below is met; and
- (c) the sum paid is (or but for section 17 or 39 would be) allowable under section 38 as a deduction in computing a gain accruing to the trustees on a disposal of the asset.
- (3) They are applied for normal trust purposes if—
- (a) they are applied by the trustees in wholly or partly discharging a loan obligation of the trustees, and
- (b) the whole of the proceeds of the borrowing connected with that obligation (or all but an insignificant amount) have been applied by the trustees for normal trust purposes.
- (4) They are applied for normal trust purposes if they are applied by the trustees in making payments to meet bona fide current expenses incurred by them in administering the settlement or any of the settled property.
### Ordinary trust assets
##### 7
- (1) The following are “ordinary trust assets” for the purposes of this Schedule—
- (a) shares or securities;
- (b) tangible property, whether movable or immovable, or a lease of such property;
- (c) property not within paragraph (a) or (b) which is used for the purposes of a trade, profession or vocation carried on—
- (i) by the trustees, or
- (ii) by a beneficiary who has an interest in possession in the settled property;
- (d) any right in or over, or any interest in, property of a description within paragraph (b) or (c).
- (2) In sub-paragraph (1)(a) “securities” has the same meaning as in section 132.
### The alternative condition for assets no longer part of the settled property
##### 8
- (1) The alternative condition referred to in paragraph 6(2)(b) in relation to an asset which no longer forms part of the settled property is that—
- (a) the asset is treated as having been disposed of by virtue of section 24(1), or
- (b) one or more ordinary trust assets which taken together directly or indirectly represent the asset—
- (i) form part of the settled property immediately after the material time, or
- (ii) are treated as having been disposed of by virtue of section 24(1).
- (2) Where there has been a part disposal of the asset, the condition in paragraph 6(2)(b) and the provisions of sub-paragraph (1) above may be applied in any combination in relation to the subject matter of the part disposal and what remains.
- (3) References in this paragraph to an asset include part of an asset.
### Normal trust purposes: power to make provision by regulations
##### 9
- (1) The Treasury may make provision by regulations as to the circumstances in which the proceeds of trustee borrowing are to be treated for the purposes of this Schedule as applied for normal trust purposes.
- (2) The regulations may—
- (a) add to, amend or repeal any of the provisions of paragraphs 6 to 8 above,
- (b) make different provision for different cases, and
- (c) contain such supplementary, incidental, consequential and transitional provision as the Treasury may think fit.
### Deemed disposal of remaining chargeable assets
##### 10
- (1) Where in accordance with this Schedule a transfer of value by trustees is treated as linked with trustee borrowing, the trustees are treated for all purposes of this Act—
- (a) as having at the material time disposed of, and
- (b) as having immediately reacquired,
the whole or a proportion (see paragraph 11) of each of the chargeable assets that form part of the settled property immediately after the material time (“the remaining chargeable assets”).
- (2) The deemed disposal and reacquisition shall be taken—
- (a) to be for a consideration equal to the whole or, as the case may be, a proportion of the market value of each of those assets, and
- (b) to be under a bargain at arm’s length.
- (3) For the purposes of sub-paragraph (1) an asset is a chargeable asset if a gain on a disposal of the asset by the trustees at the material time would be a chargeable gain.
### Whether deemed disposal is of whole or a proportion of the assets
##### 11
- (1) This paragraph provides for determining whether the deemed disposal and reacquisition is of the whole or a proportion of each of the remaining chargeable assets.
- (2) If the amount of value transferred—
- (a) is less than the amount of outstanding trustee borrowing, and
- (b) is also less than the effective value of the remaining chargeable assets,
the deemed disposal and reacquisition is of the proportion of each of the remaining chargeable assets given by:
$$VTEV$where—VT is the amount of value transferred, andEV is the effective value of the remaining chargeable assets.$
- (3) If the amount of value transferred—
- (a) is not less than the amount of outstanding trustee borrowing, but
- (b) is less than the effective value of the remaining chargeable assets,
the deemed disposal and reacquisition is of the proportion of each of the remaining chargeable assets given by:
$$TBEV$where— TB is the amount of outstanding trustee borrowing, andEV is the effective value of the remaining chargeable assets.$
- (4) In any other case the deemed disposal and reacquisition is of the whole of each of the remaining chargeable assets.
- (5) For the purposes of this paragraph the effective value of the remaining chargeable assets means the aggregate market value of those assets reduced by so much of that value as is attributable to trustee borrowing.
- (6) References in this paragraph to amounts or values, except in relation to the amount of value transferred, are to amounts or values immediately after the material time.
### Value attributable to trustee borrowing
##### 12
- (1) For the purposes of this Schedule the value of an asset is attributable to trustee borrowing to the extent determined in accordance with the following rules.
- (2) Where the asset itself has been borrowed by trustees, the value of the asset is attributable to trustee borrowing to the extent that the proceeds of that borrowing have not been applied for normal trust purposes.
This is in addition to any extent to which the value of the asset may be attributable to trustee borrowing by virtue of sub-paragraph (3).
- (3) The value of any asset is attributable to trustee borrowing to the extent that—
- (a) the trustees have applied the proceeds of trustee borrowing in acquiring or enhancing the value of the asset, or
- (b) the asset represents directly or indirectly an asset whose value was attributable to the trustees having so applied the proceeds of trustee borrowing.
- (4) For the purposes of this paragraph an amount is applied by the trustees in acquiring or enhancing the value of an asset if it is applied wholly and exclusively by them—
- (a) as consideration in money or money’s worth for the acquisition of the asset,
- (b) for the purpose of enhancing the value of the asset in a way that is reflected in the state or nature of the asset,
- (c) in establishing, preserving or defending their title to, or to a right over, the asset, or
- (d) where the asset is a holding of shares or securities that is treated as a single asset, by way of consideration in money or money’s worth for additional shares or securities forming part of the same holding.
- (5) Trustees are treated as applying the proceeds of borrowing as mentioned in sub-paragraph (4) if and to the extent that at the time the expenditure is incurred there is outstanding trustee borrowing.
- (6) In sub-paragraph (4)(d) “securities” has the same meaning as in section 132.
### Assets and transfers
##### 13
- (1) In this Schedule any reference to an asset includes money expressed in sterling.
References to the value or market value of such an asset are to its amount.
- (2) Subject to sub-paragraph (3), references in this Schedule to the transfer of an asset include anything that is or is treated as a disposal of the asset for the purposes of this Act, or would be if sub-paragraph (1) above applied generally for the purposes of this Act.
- (3) References in this Schedule to a transfer of an asset do not include a transfer of an asset that is created by the part disposal of another asset.
## SCHEDULE 4C
### Introduction
##### 1
- (1) This Schedule applies where the trustees of a settlement (“*the transferor settlement*”) make a transfer of value to which Schedule 4B applies (“*the original transfer*”).
- (2) The transferor settlement is regarded for the purposes of this Schedule as having a “Schedule 4C pool”.
- (3) The Schedule 4C pool contains the section 2(2) amounts for the settlement that are outstanding at the end of the tax year in which the original transfer is made (see paragraph 1A).
- (3A) The section 2(2) amount for that tax year is increased by—
- (a) the amount of Schedule 4B trust gains accruing by virtue of the original transfer (see paragraphs 3 to 7), and
- (b) the total amount of any further Schedule 4B trust gains accruing by virtue of any further transfers of value to which that Schedule applies that are made by the trustees in that tax year.
- (4) Paragraphs 8 to 9 provide for the attribution of gains in a settlement’s Schedule 4C pool.
- (5) References in this Schedule to a transfer to which Schedule 4B applies include any such transfer, whether or not any chargeable gain or allowable loss accrues under that Schedule by virtue of the transfer.
### General scheme of this Schedule
##### 2
The general scheme of this Schedule is that—
- (a) Schedule 4B trust gains are attributed to beneficiaries—
- (i) of the transferor settlement, or
- (ii) of any transferee settlement,
who have received capital payments from the trustees; and
- (b) any allowable loss accruing by virtue of Schedule 4B may only be set against a chargeable gain so accruing.
### Computation of Schedule 4B trust gains
##### 3
- (1) This paragraph explains what is meant for the purposes of this Schedule by “Schedule 4B trust gains”.
- (2) The Schedule 4B trust gains are computed in relation to each transfer of value to which that Schedule applies.
- (3) In relation to a transfer of value the amount of the Schedule 4B trust gains for the purposes of this Schedule is given by—
$$CA-SG-AL$where—CA is the chargeable amount computed under paragraph 4 or 5 below,SG is the amount of any gains attributed to the settlor that fall to be deducted under paragraph 6 below, andAL is the amount of any allowable losses that may be deducted under paragraph 7 below.$
### Chargeable amount: non-resident settlement
##### 4
- (1) If the transfer of value is made in a year of assessment during which the trustees of the transferor settlement are at no time resident and ordinarily resident in the United Kingdom the chargeable amount is computed under this paragraph.
- (2) Where this paragraph applies the chargeable amount is the amount on which the trustees would have been chargeable to tax under section 2(2) by virtue of Schedule 4B if they had been resident and ordinarily resident in the United Kingdom in the year (and had made the disposals which Schedule 4B treats them as having made).
### Chargeable amount: dual resident settlement
##### 5
- (1) If the transfer of value is made in a year of assessment where—
- (a) the trustees of the transferor settlement are resident and ordinarily resident in the United Kingdom during any part of the year, and
- (b) at any time of such residence and ordinary residence they fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom,
the chargeable amount is computed under this paragraph.
- (2) Where this paragraph applies the chargeable amount is the lesser of—
- (a) the amount on which the trustees would be chargeable to tax under section 2(2) by virtue of Schedule 4B on the assumption that the double taxation relief arrangements did not apply (and the disposals which Schedule 4B treats them as having made were made), and
- (b) the amount on which the trustees would be so chargeable to tax by virtue of disposals of protected assets.
- (3) For this purpose “protected assets” has the meaning given by section 88(4).
### Gains attributed to settlor
##### 6
- (1) For the purposes of this Schedule the chargeable amount in relation to a transfer of value shall be reduced by the amount of any chargeable gains arising by virtue of that transfer of value that—
- (a) are by virtue of section 86(4) treated as accruing to the settlor, or
- (b) where section 10A applies, are treated by virtue of that section (as it has effect subject to paragraph 12 below) as accruing to the settlor in the year of return.
- (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) In determining for the purposes of sub-paragraph (1)(a) the amount of chargeable gains arising by virtue of a transfer of value that are treated as accruing to the settlor, there shall be disregarded any losses which arise otherwise than by virtue of Schedule 4B.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Reduction for allowable losses
##### 7
- (1) An allowable loss arising under Schedule 4B in relation to a transfer of value by the trustees of a settlement may be taken into account in accordance with this paragraph to reduce for the purposes of this Schedule the chargeable amount in relation to another transfer of value by those trustees.
- (2) Any such allowable loss goes first to reduce chargeable amounts arising from other transfers of value made in the same year of assessment.
If there is more than one chargeable amount and the aggregate amount of the allowable losses is less than the aggregate of the chargeable amounts, each of the chargeable amounts is reduced proportionately.
- (3) If in any year of assessment the aggregate amount of the allowable losses exceeds the aggregate of the chargeable amounts, the excess shall be carried forward to the next year of assessment and treated for the purposes of this paragraph as if it were an allowable loss arising in relation to a transfer of value made in that year.
- (4) Any reduction of a chargeable amount under this paragraph is made after any deduction under paragraph 6.
### Attribution of Schedule 4C gains to beneficiaries
##### 8
- (1) Chargeable gains are treated as accruing in a tax year (“the relevant tax year”) to a beneficiary who has received a capital payment from the trustees of a relevant settlement in the relevant tax year or any earlier tax year if all or part of the capital payment is matched (under section 87A as it applies for the relevant tax year) with the section 2(2) amount in the Schedule 4C pool for the relevant tax year or any earlier tax year.
- (2) The amount of chargeable gains treated as accruing is equal to—
- (a) the amount of the capital payment, or
- (b) if only part of the capital payment is matched, the amount of that part.
- (3) Section 87A applies for a tax year for the purposes of matching capital payments received from the trustees of a relevant settlement with section 2(2) amounts in the Schedule 4C pool as if—
- (a) references to section 2(2) amounts were to section 2(2) amounts in the Schedule 4C pool,
- (b) references to a capital payment received from the trustees by a beneficiary were to a capital payment received from the trustees of a relevant settlement by a beneficiary who is chargeable to tax for that year, and
- (c) for section 87A(3)(b) there were substituted—
> (b) all section 2(2) amounts in the Schedule 4C pool have been reduced to nil.
- (4) Section 87A applies for a tax year by virtue of this paragraph before it applies for that year otherwise than by virtue of this paragraph; but this is subject to sub-paragraph (5).
- (5) If section 87A applies for a tax year by virtue of section 762(3) of the Taxes Act (offshore income gains), it applies for that year by virtue of that provision before it applies for that year by virtue of this paragraph.
### Attribution of gains: disregard of certain capital payments
##### 9
- (1) For the purposes of paragraph 8 (and section 87A as it applies for the purposes of that paragraph), no account is to be taken of a capital payment to which any of sub-paragraphs (2) to (4) applies (or a part of a capital payment to which sub-paragraph (4) applies).
- (2) This sub-paragraph applies to a capital payment received before the tax year preceding the tax year in which the original transfer is made.
- (3) This sub-paragraph applies to a capital payment that—
- (a) is received by a beneficiary of a settlement from the trustees in a tax year during the whole of which the trustees—
- (i) are resident and ordinarily resident in the United Kingdom, and
- (ii) are not Treaty non-resident,
- (b) was made before any transfer of value to which Schedule 4B applies was made, and
- (c) was not made in anticipation of the making of any such transfer of value or of chargeable gains accruing under that Schedule.
- (4) This sub-paragraph applies to a capital payment if (and to the extent that) it is received (or treated as received) in a tax year from the trustees by a company that—
- (a) is not resident in the United Kingdom in that year, and
- (b) would be a close company if it were resident in the United Kingdom,
(and is not treated under any of subsections (3) to (5) of section 96 as received by another person).
### Residence of trustees from whom capital payment received
##### 10
- (1) Subject to paragraph 9(3), it is immaterial for the purposes of paragraph 8 that the trustees of any relevant settlement are or have at any time been resident and ordinarily resident in the United Kingdom.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Taper relief
##### 11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Attribution of gains to settlor in section 10A cases
##### 12
- (1) This paragraph applies if—
- (a) by virtue of section 10A, an amount of chargeable gains within section 86(1)(e) that accrued in an intervening year to the trustees of a settlement would be treated as accruing to a person (“the settlor”) in the year of return, and
- (b) after paragraph 8 has applied for the year of return, the section 2(2) amount for the intervening year that is in the Schedule 4C pool for the settlement is less than the amount mentioned in paragraph (a).
- (2) The amount of chargeable gains treated as mentioned in sub-paragraph (1)(a) as accruing to the settlor in the year of return is limited to the section 2(2) amount referred to in sub-paragraph (1)(b).
- (4) Where the property comprised in the transferor settlement has at any time included property not originating from the settlor, only so much (if any) of any capital payment taken into account for the purposes of paragraph 8 above as, on a just and reasonable apportionment, is properly referable to property originating from the settlor shall be taken into account in computing the amount charged to beneficiaries.
- (5) Expressions used in this paragraph and section 10A have the same meanings in this paragraph as in that section; and paragraph 8 of Schedule 5 shall apply for the construction of the references in sub-paragraph (4) above to property originating from the settlor as it applies for the purposes of that Schedule.
### Increase in tax payable under this Schedule
##### 13
- (1) This paragraph applies if—
- (a) chargeable gains are treated under paragraph 8 as accruing to a beneficiary by virtue of the matching (under section 87A) of all or part of a capital payment with the section 2(2) amount for a tax year (“the relevant tax year”), and
- (b) the beneficiary is charged to tax by virtue of the matching.
- (1A) Where part of a capital payment is matched, references in sub-paragraphs (2) and (3) to the capital payment are to the part matched.
- (2) The tax payable by the beneficiary in respect of the payment shall be increased by the amount found under sub-paragraph (3) below, except that it shall not be increased beyond the amount of the payment; and an assessment may charge tax accordingly.
- (3) The amount is one equal to the interest that would be yielded if an amount equal to the tax which would be payable by the beneficiary in respect of the payment (apart from this paragraph) carried interest for the chargeable period at the specified rate.
The “specified rate” means the rate for the time being specified in section 91(3).
- (4) The chargeable period is the period which—
- (a) begins with the later of the 2 days specified in sub-paragraph (5) below, and
- (b) ends with 30th November in the year of assessment following that in which the capital payment is made.
- (5) The 2 days are—
- (a) 1st December in the tax year immediately after the relevant tax year, and
- (b) 1st December falling 6 years before 1st December in the year of assessment following that in which the capital payment is made.
### Interpretation
##### 14
- (1) In this Schedule—
- (a) “transfer of value” has the same meaning as in Schedule 4B; and
- (b) references to the time at which a transfer of value was made are to the time which is the material time for the purposes of that Schedule.
- (2) In this Schedule, in relation to a transfer of value—
- (a) references to the transferor settlement are to the settlement the trustees of which made the transfer of value; and
- (b) references to a transferee settlement are to any settlement of which the settled property includes property representing, directly or indirectly, the proceeds of the transfer of value.
- (3) References in this Schedule to beneficiaries of a settlement include—
- (a) persons who have ceased to be beneficiaries by the time the chargeable gains accrue, and
- (b) persons who were beneficiaries of the settlement before it ceased to exist,
but who were beneficiaries of the settlement at a time in a previous year of assessment when a capital payment was made to them.
### Certain receipts to be disregarded for purposes of paragraph 14
##### 14A
- (1) Sub-paragraph (4) below applies where, by reason of a repayment, any investment relief which is attributable under Schedule 15 to the Finance Act 2000 to any shares is withdrawn under paragraph 56(2) of that Schedule.
- (2) For the purposes of this paragraph “*repayment*” has the meaning given in paragraph 14AA(2) above.
- (3) For the purposes of sub-paragraph (4) below “*the relevant amount*” is the amount determined by the formula—
$$X-5Y$Where—X is the amount of the repayment, andY is the aggregate amount of the investment relief withdrawn by reason of the repayment.$
- (4) Where the relevant amount does not exceed £1,000, the repayment shall be disregarded for the purposes of paragraph 14 above, unless repayment arrangements are in existence at any time in the period—
- (a) beginning one year before the shares mentioned in sub-paragraph (1) above are issued, and
- (b) expiring at the end of the issue date of those shares.
- (5) For this purpose “*repayment arrangements*” means arrangements which provide—
- (a) for a repayment by the company that issued the shares (“*the issuing company*”) or any subsidiary of that company, or
- (b) for anyone to be entitled to such a repayment,
at any time.
- (6) Sub-paragraph (5)(a) above applies in relation to a subsidiary of the issuing company whether or not it was such a subsidiary—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) when the arrangements were made.
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) In this paragraph—
- (a) “*investment relief*” has the same meaning as in Schedule 15 to the Finance Act 2000 (corporate venturing scheme); and
- (b) references to the withdrawal of investment relief include its reduction.
##### 6A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 6B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 7C
### Introductory
##### 1
- (1) A person (“the claimant”) who makes a disposal of shares (“the disposal”) to the trustees of the plan trust of a share incentive plan (“the plan”) is entitled to claim relief under paragraph 5 if—
- (a) the conditions in paragraph 2 are fulfilled, and
- (b) paragraph 3(1) or (2) applies.
- (2) Sub-paragraph (1) does not apply to a company that makes a disposal of shares.
- (3) In this paragraph the references to a disposal of shares include a disposal of an interest in shares.
### Conditions relating to the disposal
##### 2
- (1) The first condition is that, at the time of the disposal, the plan is approved under Schedule 2 to ITEPA 2003.
- (2) The second condition is that the relevant shares meet the requirements in Part 4 of that Schedule (types of shares that may be awarded) in relation to the plan.
For this purpose that Part applies as if paragraph 27(1)(a) and (c) and (2) (listed shares and shares in a company under the control of a company whose shares are listed) were omitted.
- (3) The third condition is that, at any time in the entitlement period, the trustees hold, for the beneficiaries of the plan trust, shares in the relevant company that—
- (a) constitute not less than 10% of the ordinary share capital of the company, and
- (b) carry rights to not less than 10% of—
- (i) any profits available for distribution to shareholders of the company, and
- (ii) any assets of that company available for distribution to its shareholders in the event of a winding up.
- (4) For the purposes of sub-paragraph (3), shares that have been appropriated to, or acquired on behalf of, an individual under the plan shall continue to be treated as held by the trustees of the plan trust for the beneficiaries of that trust until such time as they cease to be subject to the plan (within the meaning given by paragraph 97 of Schedule 2 to ITEPA 2003).
- (5) The fourth condition is that, at all times in the proscribed period, there are no unauthorised arrangements under which the claimant or a person connected with him may be entitled to acquire (directly or indirectly) from the trustees of the plan trust any shares, or an interest in or right deriving from any shares.
- (6) For the purposes of this paragraph—
- “ordinary share capital” has the meaning given in section 989 of ITA 2007;
- “the relevant company” means the company of whose share capital the relevant shares form part; and
- “the relevant shares” means the shares that are, or an interest in which is, the subject of the disposal.
### Reinvestment of disposal proceeds
##### 3
- (1) This sub-paragraph applies if the claimant obtains consideration for the disposal and, at any time in the acquisition period, all of the amount or value of the consideration is applied by him in making an acquisition of assets or an interest in assets (“replacement assets”) which—
- (a) are, immediately after the time of the acquisition, chargeable assets in relation to the claimant, and
- (b) are not shares in, or debentures issued by, the relevant company or a company which is (at the time of the acquisition) in the same group as the relevant company;
but the preceding provisions of this sub-paragraph shall have effect without the words “, at any time in the acquisition period,” if the acquisition is made pursuant to an unconditional contract entered into in the acquisition period.
- (2) This sub-paragraph applies if—
- (a) sub-paragraph (1) would have applied but for the fact that part only of the amount or value mentioned in that sub-paragraph is applied as there mentioned, and
- (b) all the amount or value so mentioned except for a part which is less than the amount of the gain (whether all chargeable gain or not) accruing on the disposal is so applied.
- (3) In sub-paragraph (1)(b)—
- “the relevant company” has the meaning given in paragraph 2(6); and
- “group” shall be construed in accordance with section 170.
### Provision supplementary to paragraphs 2 and 3
##### 4
- (1) This paragraph applies for the purposes of paragraphs 2 and 3.
- (2) The entitlement period is the period beginning with the disposal and ending on the expiry of 12 months beginning with the date of the disposal.
- (3) The acquisition period is the period beginning with the disposal and ending on the expiry of six months beginning with—
- (a) the date of the disposal, or
- (b) if later, the date on which the third condition (set out in paragraph 2(3)) is first fulfilled.
- (4) The proscribed period is the period beginning with the disposal and ending on—
- (a) the date of the acquisition, or
- (b) if later, the date on which the third condition (set out in paragraph 2(3)) is first fulfilled.
- (5) All arrangements are unauthorised unless they only allow shares to be appropriated to or acquired on behalf of an individual under the plan.
### The relief
##### 5
- (1) Where the claimant is entitled to claim relief under this paragraph and paragraph 3(1) applies, he shall, on making a claim in the period of 2 years beginning with the acquisition, be treated for the purposes of this Act—
- (a) as if the consideration for the disposal were (if otherwise of a greater amount or value) of such amount as would secure that on the disposal neither a gain nor a loss accrues to him, and
- (b) as if the amount or value of the consideration for the acquisition were reduced by the excess of the amount or value of the actual consideration for the disposal over the amount of the consideration which the claimant is treated as receiving under paragraph (a).
- (2) Where the claimant is entitled to claim relief under this paragraph and paragraph 3(2) applies, he shall, on making a claim in the period of 2 years beginning with the acquisition, be treated for the purposes of this Act—
- (a) as if the amount of the gain accruing on the disposal were reduced to the amount of the part mentioned in paragraph 3(2)(b), and
- (b) as if the amount or value of the consideration for the acquisition were reduced by the amount by which the gain is reduced under paragraph (a) above.
- (3) Nothing in sub-paragraph (1) or (2) shall affect the treatment for the purposes of this Act of the other party to the disposal or of the other party to the acquisition.
- (4) The provisions of this Act fixing the amount of the consideration deemed to be given for a disposal or acquisition shall be applied before the preceding provisions of this paragraph are applied.
### Dwelling-houses: special provision
##### 6
- (1) Sub-paragraph (2) applies where—
- (a) a claim is made under paragraph 5,
- (b) immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, any replacement asset was a chargeable asset in relation to the claimant,
- (c) the asset is a dwelling-house or part of a dwelling-house or land, and
- (d) there was a time in the period beginning with the acquisition and ending with the time when paragraph 5(1) or (2) falls to be applied such that, if the asset (or an interest in it) were disposed of at that time, it would be within section 222(1) and the individual there mentioned would be the claimant or the claimant’s spouse or civil partner.
- (2) In such a case the asset shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant.
- (3) Sub-paragraph (4) applies where—
- (a) the provisions of paragraph 5(1) or (2) have been applied,
- (b) any replacement asset which, immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, was a chargeable asset in relation to the claimant consists of a dwelling-house or part of a dwelling-house or land, and
- (c) there is a time after paragraph 5(1) or (2) has been applied such that, if the asset (or an interest in it) were disposed of at that time, it would be within section 222(1) and the individual there mentioned would be the claimant or the claimant’s spouse or civil partner.
- (4) In such a case—
- (a) the asset shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant and adjustments shall be made accordingly, but
- (b) any gain treated as accruing in consequence of the application of paragraph (a) shall be treated as accruing at the time mentioned in sub-paragraph (3)(c) or, if there is more than one such time, at the earliest of them.
- (5) Sub-paragraph (6) applies where—
- (a) a claim is made under paragraph 5,
- (b) immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, any replacement asset was a chargeable asset in relation to the claimant,
- (c) the asset was an option to acquire (or to acquire an interest in) a dwelling-house or part of a dwelling-house or land,
- (d) the option has been exercised, and
- (e) there was a time in the period beginning with the exercise of the option and ending with the time when paragraph 5(1) or (2) falls to be applied such that, if the asset acquired on exercise of the option were disposed of at that time, it would be within section 222(1) and the individual there mentioned would be the claimant or the claimant’s spouse or civil partner.
- (6) In such a case the option shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant.
- (7) Sub-paragraph (8) applies where—
- (a) the provisions of paragraph 5(1) or (2) have been applied,
- (b) any replacement asset which, immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, was a chargeable asset in relation to the claimant consisted of an option to acquire (or to acquire an interest in) a dwelling-house or part of a dwelling-house or land,
- (c) the option has been exercised, and
- (d) there is a time after paragraph 5(1) or (2) has been applied such that, if the asset acquired on exercise of the option were disposed of at that time, it would be within section 222(1) and the individual there mentioned would be the claimant or the claimant’s spouse or civil partner.
- (8) In such a case—
- (a) the option shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant and adjustments shall be made accordingly, but
- (b) any gain treated as accruing in consequence of the application of paragraph (a) shall be treated as accruing at the time mentioned in sub-paragraph (7)(d) or, if there is more than one such time, at the earliest of them.
- (9) References in this paragraph to an individual include a person entitled to occupy under the terms of a settlement.
### Shares: special provision
##### 7
- (1) Sub-paragraph (2) applies where—
- (a) a claim is made under paragraph 5,
- (b) immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, any replacement asset was a chargeable asset in relation to the claimant,
- (c) the asset consists of shares, and
- (d) relief is claimed under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 (enterprise investment scheme) at any time in the period beginning with the acquisition and ending when paragraph 5(1) or (2) falls to be applied.
- (2) In such a case the asset shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant.
- (3) Sub-paragraph (4) applies where—
- (a) the provisions of paragraph 5(1) or (2) have been applied,
- (b) any replacement asset which, immediately after the time of the acquisition mentioned in paragraph 3 and apart from this paragraph, was a chargeable asset in relation to the claimant consists of shares, and
- (c) at any time after paragraph 5(1) or (2) has been applied relief is claimed in respect of the asset under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 (enterprise investment scheme).
- (4) In such a case the asset shall be treated as if, immediately after the time of the acquisition mentioned in paragraph 3, it was not a chargeable asset in relation to the claimant and adjustments shall be made accordingly.
### Meaning of “chargeable asset”
##### 8
For the purposes of this Schedule an asset is a chargeable asset in relation to the claimant at a particular time if, were the asset to be disposed of at that time, any gain accruing to him on the disposal would be a chargeable gain, and either—
- (a) at that time he is resident or ordinarily resident in the United Kingdom, or
- (b) he would be chargeable to capital gains tax under section 10(1) (non-resident with United Kingdom branch or agency) in respect of the gain,
unless (were he to dispose of the asset at that time) the claimant would fall to be regarded for the purposes of any double taxation relief arrangements as not liable in the United Kingdom to tax on any gains accruing to him on the disposal.
##### 59A
- (1) Where a limited liability partnership carries on a trade or business with a view to profit—
- (a) assets held by the limited liability partnership are treated for the purposes of tax in respect of chargeable gains as held by its members as partners, and
- (b) any dealings by the limited liability partnership are treated for those purposes as dealings by its members in partnership (and not by the limited liability partnership as such);
and tax in respect of chargeable gains accruing to the members of the limited liability partnership on the disposal of any of its assets shall be assessed and charged on them separately.
- (2) For all purposes, except as otherwise provided, in the enactments relating to tax in respect of chargeable gains—
- (a) references to a partnership include a limited liability partnership in relation to which subsection (1) above applies,
- (b) references to members of a partnership include members of such a limited liability partnership,
- (c) references to a company do not include such a limited liability partnership, and
- (d) references to members of a company do not include members of such a limited liability partnership.
- (3) Subsection (1) above continues to apply in relation to a limited liability partnership which no longer carries on any trade or business with a view to profit—
- (a) if the cessation is only temporary, or
- (b) during a period of winding up following a permanent cessation, provided—
- (i) the winding up is not for reasons connected in whole or in part with the avoidance of tax, and
- (ii) the period of winding up is not unreasonably prolonged,
but subject to subsection (4) below.
- (4) Subsection (1) above ceases to apply in relation to a limited liability partnership—
- (a) on the appointment of a liquidator or (if earlier) the making of a winding-up order by the court, or
- (b) on the occurrence of any event under the law of a country or territory outside the United Kingdom corresponding to an event specified in paragraph (a) above.
- (5) Where subsection (1) above ceases to apply in relation to a limited liability partnership with the effect that tax is assessed and charged—
- (a) on the limited liability partnership (as a company) in respect of chargeable gains accruing on the disposal of any of its assets, and
- (b) on the members in respect of chargeable gains accruing on the disposal of any of their capital interests in the limited liability partnership,
it shall be assessed and charged on the limited liability partnership as if subsection (1) above had never applied in relation to it.
- (6) Neither the commencement of the application of subsection (1) above nor the cessation of its application in relation to a limited liability partnership shall be taken as giving rise to the disposal of any assets by it or any of its members.
##### 156A
- (1) Where, immediately before the time of cessation of trade, a member of a limited liability partnership holds an asset, or an interest in an asset, acquired by him for a consideration treated as reduced under section 152 or 153, he shall be treated as if a chargeable gain equal to the amount of the reduction accrued to him immediately before that time.
- (2) Where, as a result of section 154(2), a chargeable gain on the disposal of an asset, or an interest in an asset, by a member of a limited liability partnership has not accrued before the time of cessation of trade, the member shall be treated as if the chargeable gain accrued immediately before that time.
- (3) In this section “*the time of cessation of trade*”, in relation to a limited liability partnership, means the time when section 59A(1) ceases to apply in relation to the limited liability partnership.
##### 169A
- (1) This section applies where section 59A(1) ceases to apply to a limited liability partnership.
- (2) A member of the partnership who immediately before the time at which section 59A(1) ceases to apply holds an asset, or an interest in an asset, acquired by him—
- (a) on a disposal to members of a partnership, and
- (b) for a consideration which is treated as reduced under section 165(4)(b) or 260(3)(b),
shall be treated as if a chargeable gain equal to the amount of the reduction accrued to him immediately before that time.
### Meaning of “material interest”
##### 6A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Joint enterprise companies: relevant connection
##### 24
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Provision supplemental to paragraph 13
##### 13A
- (1) For the purposes of paragraph 13 above, the value received by the individual in question is—
- (a) in a case within sub-paragraph (2)(a), (b) or (c) of that paragraph, the amount received by the individual or, if greater, the market value of the share capital, securities or debt in question;
- (b) in a case within sub-paragraph (2)(d) of that paragraph, the amount of the liability;
- (c) in a case within sub-paragraph (2)(e) of that paragraph, the amount of the loan or advance reduced by the amount of any repayment made before the issue of the shares;
- (d) in a case within sub-paragraph (2)(f) of that paragraph, the cost to the company of providing the benefit or facility less any consideration given for it by the individual;
- (e) in a case within sub-paragraph (2)(g) or (h) of that paragraph, the difference between the market value of the asset and the consideration (if any) given for it;
- (f) in a case within sub-paragraph (2)(i) of that paragraph, the amount of the payment;
- (g) in a case within sub-paragraph (5) of that paragraph, the amount received by the individual or, if greater, the market value of the share capital or securities in question.
- (2) In this paragraph and paragraph 13 above references to a receipt of insignificant value (however expressed) are references to a receipt of an amount of insignificant value.
This is subject to sub-paragraph (4) below.
- (3) For the purposes of this paragraph and paragraph 13 above “*an amount of insignificant value*” means an amount of value which—
- (a) does not exceed £1,000, or
- (b) if it exceeds that amount, is insignificant in relation to the total amount of expenditure on the shares which is set under this Schedule against a corresponding total amount of the whole or any part of any chargeable gains.
- (4) For the purposes of paragraph 13 above, if, at any time in the period—
- (a) beginning one year before the shares are issued, and
- (b) expiring at the end of the issue date,
arrangements are in existence which provide for the individual who subscribes for the shares to receive or to be entitled to receive, at any time in the period of restriction, any value from the company that issued the shares, no amount of value received by the individual shall be treated as a receipt of insignificant value.
- (5) In sub-paragraph (4) above—
- (a) any reference to the individual includes a reference to any person who, at any time in the period of restriction, is an associate of his (whether or not he is such an associate at the material time), and
- (b) the reference to the company includes a reference to any person who, at any time in the period of restriction, is connected with the company (whether or not that person is so connected at the material time).
### Receipt of replacement value
##### 13B
- (1) Where—
- (a) by reason of a receipt of value within sub-paragraph (2) (other than paragraph (b)) or sub-paragraph (5) of paragraph 13 above (“*the original value*”), the shares would, in the absence of this paragraph, be treated as never having been eligible shares or as ceasing to be eligible shares on the date when the value is received,
- (b) the original supplier receives value (“*the replacement value*”) from the original recipient by reason of a qualifying receipt, and
- (c) the amount of the replacement value is not less than the amount of the original value,
the receipt of the original value shall be disregarded for the purposes of paragraph 13 above.
- (2) This paragraph is subject to paragraph 13C below.
- (3) For the purposes of this paragraph and paragraph 13C below—
- “*the original recipient*” means the person who receives the original value, and
- “*the original supplier*” means the person from whom that value was received.
- (4) A receipt of the replacement value is a qualifying receipt for the purposes of sub-paragraph (1) above if it arises—
- (a) by reason of the original recipient doing one or more of the following—
- (i) making a payment to the original supplier, other than a payment which falls within paragraph (c) below or to which sub-paragraph (5) below applies;
- (ii) acquiring any asset from the original supplier for a consideration the amount or value of which is more than the market value of the asset;
- (iii) disposing of any asset to the original supplier for no consideration or for a consideration the amount or value of which is less than the market value of the asset;
- (b) where the receipt of the original value was within paragraph 13(2)(d) above, by reason of an event the effect of which is to reverse the event which constituted the receipt of the original value; or
- (c) where the receipt of the original value was within paragraph 13(5) above, by reason of the original recipient repurchasing the share capital or securities in question, or (as the case may be) reacquiring the right in question, for a consideration the amount or value of which is not less than the amount of the original value.
- (5) This sub-paragraph applies to—
- (a) any payment for any goods, services or facilities, provided (whether in the course of a trade or otherwise) by—
- (i) the original supplier, or
- (ii) any other person who, at any time in the period of restriction, is an associate of, or connected with, that supplier (whether or not that person is such an associate, or so connected, at the material time),
which is reasonable in relation to the market value of those goods, services or facilities;
- (b) any payment of any interest which represents no more than a reasonable commercial return on money lent to—
- (i) the original recipient, or
- (ii) any person who, at any time in the period of restriction, is an associate of his (whether or not he is such an associate at the material time);
- (c) any payment for the acquisition of an asset which does not exceed its market value;
- (d) any payment, as rent for any property occupied by—
- (i) the original recipient, or
- (ii) any person who, at any time in the period of restriction, is an associate of his (whether or not he is such an associate at the material time),
of an amount not exceeding a reasonable and commercial rent for the property;
- (e) any payment in discharge of an ordinary trade debt (within the meaning of paragraph 13(11) above); and
- (f) any payment for shares in or securities of any company in circumstances that do not fall within sub-paragraph (4)(a)(ii) above.
- (6) For the purposes of this paragraph, the amount of the replacement value is—
- (a) in a case within paragraph (a) of sub-paragraph (4) above, the aggregate of—
- (i) the amount of any payment within sub-paragraph (i) of that paragraph, and
- (ii) the difference between the market value of any asset within sub-paragraph (ii) or (iii) of that paragraph and the amount or value of the consideration (if any) received for it,
- (b) in a case within sub-paragraph (4)(b) above, the same as the amount of the original value, and
- (c) in a case within sub-paragraph (4)(c) above, the amount or value of the consideration received by the original supplier,
and paragraph 13A(1) above applies for the purposes of determining the amount of the original value.
- (7) In this paragraph any reference to a payment to a person (however expressed) includes a reference to a payment made to him indirectly or to his order or for his benefit.
### Provision supplemental to paragraph 13B
##### 13C
- (1) The receipt of the replacement value by the original supplier shall be disregarded for the purposes of paragraph 13B above, as it applies in relation to the shares, to the extent to which that receipt has previously been set (under that paragraph) against any receipts of value which are, in consequence, disregarded for the purposes of paragraph 13 above as that paragraph applies in relation to those shares or any other shares subscribed for by the individual in question (“*the individual*”).
- (2) The receipt of the replacement value by the original supplier (“*the event*”) shall also be disregarded for the purposes of paragraph 13B above if—
- (a) the event occurs before the start of the period of restriction, or
- (b) in a case where the event occurs after the time the original recipient receives the original value, it does not occur as soon after that time as is reasonably practicable in the circumstances, or
- (c) where an appeal has been brought by the individual against an assessment made by virtue of paragraph 3(1)(e) above by reason of that receipt, the event occurs more than 60 days after the appeal has been finally determined.
But nothing in paragraph 13B above or this paragraph requires the replacement value to be received after the original value.
- (3) This sub-paragraph applies where—
- (a) the receipt of the replacement value by the original supplier is a qualifying receipt for the purposes of paragraph 13B(1) above, and
- (b) the event which gives rise to the receipt is (or includes) a subscription for shares by—
- (i) the individual, or
- (ii) any person who, at any time in the period of restriction, is an associate of the individual, whether or not he is such an associate at the material time.
- (4) Where this sub-paragraph applies, the person who subscribes for the shares shall not—
- (a) be eligible for any relief under Chapter 3 of Part 7 of the Taxes Act (enterprise investment scheme: income tax relief) in relation to those shares or any other shares in the same issue, or
- (b) by virtue of his subscription for those shares or any other shares in the same issue, be treated as making a qualifying investment for the purposes of this Schedule.
- (4) Where either of the following applies—
- (a) sub-paragraph (3) above, and
- (b) section 223(3) of ITA 2007 (which makes corresponding provision in relation to EIS relief under Part 5 of that Act),
the person who subscribes for the shares shall not by virtue of his subscription for those shares or any other shares in the same issue be treated as making a qualifying investment for the purposes of this Schedule.
- (5) In this paragraph “*the original value*” and “*the replacement value*” shall be construed in accordance with paragraph 13B above.
### Insignificant repayments disregarded for purposes of paragraph 14
##### 14AA
- (1) Any repayment shall be disregarded for the purposes of paragraph 14 above if whichever is the greater of—
- (a) the market value of the shares to which it relates (“*the target shares*”) immediately before the event occurs, and
- (b) the amount received by the member in question,
is insignificant in relation to the market value of the remaining issued share capital of the company in question (or, as the case may be, subsidiary in question) immediately after the event occurs.
This is subject to sub-paragraph (4) below.
- (2) For the purposes of this paragraph “*repayment*” means a repayment, redemption, repurchase or payment mentioned in paragraph 14(1) above.
- (3) For the purposes of sub-paragraph (1) above it shall be assumed that the target shares are cancelled at the time the repayment is made.
- (4) Where an individual subscribes for eligible shares in a company, sub-paragraph (1) above does not apply to prevent paragraph 14(2) above having effect in relation to the shares if, at a relevant time, arrangements are in existence that provide—
- (a) for a repayment by the company or any subsidiary of the company (whether or not it is such a subsidiary at the time the arrangements are made), or
- (b) for anyone to be entitled to such a repayment,
at any time in the period of restriction.
- (5) For the purposes of sub-paragraph (4) above “*a relevant time*” means any time in the period—
- (a) beginning one year before the eligible shares were issued, and
- (b) expiring at the end of the issue date.
##### 33A
- (1) Sections 30 to 33 have effect in relation to a chargeable intangible asset subject to the following modifications.
In this section “*chargeable intangible asset*” has the same meaning as in Part 8 of CTA 2009.
- (2) Any reference in those sections—
- (a) to a disposal or part disposal of the asset shall be read as a reference to its realisation or part realisation within the meaning of that Part (see section 734 of that Act);
- (b) to an disposal of the asset under section 171(1) shall be read as a reference to its transfer under section 775 of that Act (transfers within a group);
- (c) to a disposal of the asset under section 179 shall be read as a reference to its realisation under section 780 or 785 of that Act (degrouping).
- (3) In section 31(6), paragraph (c) shall not apply to a revaluation where the profit on the revaluation is wholly taken into account as a credit under that Part (see section 723 of that Act).
- (4) None of the conditions in section 31(9) shall be treated as satisfied if the asset with enhanced value is a chargeable intangible asset within the meaning of that Part.
- (5) The reference in section 32(2)(b) to the cost of the underlying asset shall be read, in the case of a chargeable intangible asset, as a reference to the capitalised value of the asset recognised for accounting purposes.
##### 105A
- (1) Subsection (2) below applies where an individual—
- (a) acquires shares (“*the relevant shares*”) of the same class, on the same day and in the same capacity, and
- (b) some of the relevant shares (“*the approved-scheme shares*”) are shares acquired by him as a result of—
- (i) the exercise of a qualifying option within the meaning given by section 527(4) of ITEPA 2003 (enterprise management incentives) in circumstances where section 530 or 531 of that Act (exercise of option to acquire shares) applies, or
- (ii) the exercise of an option to which Chapter 7 or 8 of Part 7 of that Act (approved share option schemes) applies in circumstances where section 519(1) or 524(1) of that Act applies.
- (2) Where the individual first makes a disposal of any of the relevant shares, he may elect for subsections (3) to (5) below to have effect in relation to that disposal and all subsequent disposals of any of those shares.
- (3) In circumstances where section 105 applies, that section shall have effect as if—
- (a) paragraph (a) of subsection (1) of that section required the approved-scheme shares to be treated as acquired by the individual by a single transaction separate from the remainder of the relevant shares (which shall also be treated by virtue of that paragraph as acquired by the individual by a single transaction), and
- (b) subsection (1) of that section required the approved-scheme shares to be treated as disposed of after the remainder of the relevant shares.
- (4) If the relevant shares include shares to which relief under Chapter 3 of Part 7 of the Taxes Act, relief under Part 5 of ITA 2007 or deferral relief (within the meaning of Schedule 5B to this Act) is attributable—
- (a) paragraph 4(4) of that Schedule has effect as if it required the approved-scheme shares falling within paragraph (a), (b), (c) or (d) of that provision to be treated as disposed of after the remainder of the relevant shares falling within the paragraph in question, and
- (b) section 299 of the Taxes Act or section 246 of ITA 2007 has effect for the purposes of section 150A(4) below as if it required—
- (i) the approved-scheme shares falling within paragraph (a), (b), (c) or (d) of subsection (6A) of section 299 of the Taxes Act or subsection (3) of section 246 of ITA 2007 to be treated as disposed of after the remainder of the relevant shares falling within the paragraph in question, and
- (ii) the approved-scheme shares to which subsection (6B) of section 299 of the Taxes Act or subsection (4) of section 246 of ITA 2007 applies to be treated as disposed of after the remainder of the relevant shares to which that subsection applies.
- (5) Where section 127 applies in relation to any of the relevant shares (“*the reorganisation shares*”), that section shall apply separately to such of those shares as are approved-scheme shares and to the remainder of the reorganisation shares (so that those approved-scheme shares and the remainder of the reorganisation shares are treated as comprised in separate holdings of original shares and identified with separate new holdings).
- (6) In subsection (5)—
- (a) the reference to section 127 includes a reference to that section as it is applied by virtue of any enactment relating to chargeable gains, and
- (b) “*original shares*” and “*new holding*” have the same meaning as in section 127 or (as the case may be) that section as applied by virtue of the enactment in question.
- (7) For the purposes of subsection (1) above—
- (a) any shares to which relief under Chapter 3 of Part 7 of the Taxes Act or relief under Part 5 of ITA 2007 is attributable and which were transferred to an individual as mentioned in section 304 of the Taxes Act or section 245 of ITA 2007, and
- (b) any shares to which deferral relief (within the meaning of Schedule 5B to this Act), but not relief under that Chapter or relief under that Part, is attributable and which were acquired by an individual on a disposal to which section 58 above applies,
shall be treated as acquired by the individual on the day on which they were issued.
- (8) In this section the references to Chapter 3 of Part 7, section 299 and section 304 of the Taxes Act shall be read as references to those provisions as they apply to shares issued after 31st December 1993 (enterprise investment scheme).
- (9) In this section references to Part 5 of ITA 2007 or any provision of that Part are to a Part or provision that applies only in relation to shares issued after 5 April 2007.
##### 105B
- (1) The provisions of section 105A have effect in the case of any disposal notwithstanding that some or all of the securities disposed of are otherwise identified—
- (a) by the disposal, or
- (b) by a transfer or delivery giving effect to it.
- (2) An election must be made, by a notice given to an officer of the Board, on or before the first anniversary of the 31st January next following the year of assessment in which the individual first makes a disposal of any of the relevant shares.
- (3) Where—
- (a) an election is made in respect of the relevant shares, and
- (b) any shares (“*the other shares*”) acquired by the individual on the same day and in the same capacity as the relevant shares cease to be treated under section 104(4) as shares of a different class from the relevant shares,
the election shall have effect in respect of the other shares from the time they cease to be so treated.
- (4) In determining for the purposes of section 105A(2) and subsection (2) above whether the individual has made a disposal of any of the relevant shares, sections 122(1) and 128(3) shall be disregarded.
- (5) No election may be made in respect of ordinary shares in a venture capital trust.
For this purpose “*ordinary shares*” has the meaning given in section 151A(7).
- (6) For the purposes of section 105A, shares in a company shall not be treated as being of the same class unless they are so treated by the practice of a recognised stock exchange, or would be so treated if dealt with on that recognised stock exchange.
- (7) In section 105A(2) to (5) and subsections (2) to (4) above, any reference to the relevant shares or to the approved-scheme shares includes a reference to the securities (if any) directly or indirectly derived from the shares in question by virtue of one or more applications of section 127 (including that section as applied by virtue of any enactment relating to chargeable gains).
- (8) In this section—
- “*the approved-scheme shares*” has the same meaning as in section 105A;
- “*election*” means an election under that section;
@@ -21173,7 +21175,7 @@
and in subsection (4) the reference to section 128(3) includes a reference to that provision as it is applied by virtue of any enactment relating to chargeable gains.
#### Part disposals.
#### Assets derived from other assets.
#### Variation of will or intestacy, etc: identification of settlor
@@ -24180,7 +24182,7 @@
- (12) In this section “*UK shares*” has the meaning given by section 566(2) of ITA 2007.
#### Material disposal of business assets
#### Introduction
#### Chargeable event when replacement property owned.
@@ -24302,7 +24304,7 @@
- (3) This section has effect as if it were contained in Chapter 14 of Part 2 of ITTOIA 2005.
#### Restrictions on setting losses against pre-entry gains.
#### Restriction on set-off of pre-entry losses.
#### Information.
@@ -24772,10 +24774,10 @@
#### Company that gives mixed consideration
#### Treating trade loss etc as CGT loss
#### Disposal of know-how as part of disposal of all or part of a trade
#### Disposal of know-how as part of disposal of all or part of a trade
##### 68A
- (1) In this Act, unless the context otherwise requires—
@@ -24868,15 +24870,15 @@
- (7) In determining whether this section applies in relation to a transfer of property between settlements, section 18(2) shall be disregarded.
#### Sections 184A and 184B: meaning of “tax advantage”
#### Tax exempt distributions.
#### Sections 184A and 184B: meaning of “qualifying change of ownership”
#### Tax recoverable from another group company or controlling director.
#### Interpretation of sections 194 to 195E .
#### Interpretation of Chapter
#### Section 275A: supplementary provisions
#### Trade or profession carried on in partnership
#### Location of certain intangible assets
##### 25A
@@ -25426,7 +25428,7 @@
#### Relief on re-investment for individuals.
#### Replacement of business assets used in connection with oil fields.
#### Disposals of interests in oil fields etc: ring fence provisions.
##### 263E
@@ -25492,7 +25494,7 @@
- (b) whether or not the interests of the co-owners are equal.
#### Disposals by Northern Ireland housing associations.
#### Disposals by housing related bodies.
#### Chargeable event when replacement property owned.
@@ -26384,7 +26386,7 @@
#### Interpretation of sections 194 to 195E .
#### Prevention of double charge.
#### Information.
##### 140GA
@@ -26538,7 +26540,7 @@
#### Restriction of losses: long funding leases of plant or machinery
#### Death: application of law in Scotland.
#### Death: application of law in Northern Ireland
##### 52A
@@ -27088,7 +27090,7 @@
#### Location of certain intangible assets
#### Provisions supplementary to section 279A
#### Deferred unascertainable consideration: election for treatment of loss
#### Elections under section 279A
@@ -27226,7 +27228,7 @@
#### Information.
#### Leases of land and other assets.
#### De-registration of registered pension schemes
#### Deferred unascertainable consideration: election for treatment of loss
@@ -27354,9 +27356,9 @@
#### Effect of election under section 279A
#### Transfer between settlements: identification of settlor
#### Trustees of settlements.
#### Variation of will or intestacy, etc: identification of settlor
#### Sub-fund settlements
##### 103A
@@ -28710,9 +28712,9 @@
- (3) For this purpose a person does not act in an independent capacity on behalf of X unless the relationship between them, having regard to its legal, financial and commercial characteristics, is a relationship between persons carrying on independent businesses dealing with each other at arm's length.
#### Consideration payable by instalments.
#### Repayment supplements.
#### Elections under section 279A
#### Recovery of tax from donee.
##### 1A
2011-02-08
Taxation of Chargeable Gains Act 1992
2011-02-01
Taxation of Chargeable Gains Act 1992
2010-12-16
Taxation of Chargeable Gains Act 1992
2010-07-27
Taxation of Chargeable Gains Act 1992
2010-04-08
Taxation of Chargeable Gains Act 1992
2010-04-01
Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
2010-03-06
Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
2009-12-01
Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
2009-08-13
Taxation of Chargeable Gains Act 1992
2009-07-21
Taxation of Chargeable Gains Act 1992
2009-04-22
Taxation of Chargeable Gains Act 1992
2009-04-06
Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
2009-01-01
Taxation of Chargeable Gains Act 1992
2008-12-01
Taxation of Chargeable Gains Act 1992
2008-09-08
Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
2008-07-21
Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992
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