Finance (No. 2) Act 1992

[^c13520081]: Sch. 3 para. 51 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520091]: Sch. 3 para. 52 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520101]: Sch. 3 para. 53 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520111]: Sch. 3 para. 54 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520121]: Sch. 3 para. 55 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520131]: Sch. 3 para. 56 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520141]: Sch. 3 para. 57 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520151]: Sch. 3 para. 58 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520161]: Sch. 3 para. 59 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520181]: Sch. 3 para. 60 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520211]: Sch. 3 para. 63 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520221]: Sch. 3 para. 64 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520231]: Sch. 3 para. 65 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520241]: Sch. 3 para. 66 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520251]: Sch. 3 para. 67 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520261]: Sch. 3 para. 68 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520271]: Sch. 3 para. 69 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520281]: Sch. 3 para. 70 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520301]: Sch. 3 para. 71 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520311]: Sch. 3 para. 72 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520321]: Sch. 3 para. 73 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520331]: Sch. 3 para. 74 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520341]: Sch. 3 para. 75 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520361]: Sch. 3 para. 76 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520371]: Sch. 3 (paras. 1-95) wholly in force; Sch. 3 (paras. 1-95) partly in force at 1.12.1992 see s. 14(3) and S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 (paras. 1-95) wholly in force at 1.1.1993 sse s. 14(3) and S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520381]: Sch. 3 para. 78 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520391]: Sch. 3 para. 79 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520401]: Sch. 3 para. 80 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520411]: Sch. 3 para. 81 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520431]: Sch. 3 para. 82 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520441]: Sch. 3 para. 83 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520451]: Sch. 3 para. 84 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^c13520461]: Sch. 3 para. 85 partly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6 and 7).

[^c13520471]: Sch. 3 para. 86 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

[^key-191528c2725555613fc6f999bc066a15]: S. 37 repealed (6.4.2003) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-68c609b111c2fadf57022cc0bdfed0bd]: S. 54 repealed (6.4.2003) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-124fcff14e34a9142406b75846ed39b3]: Sch. 10 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 461, Sch. 3 (with Sch. 2)

[^key-0fa8767b32cfe2cd8c269cf370fd9d51]: Words in s. 19(2) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-a71a6ab6f295462144e4e1aa92ec0482]: S. 19(6) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-c2501817b13c15304b97f978a64a2cd8]: S. 59 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 460, Sch. 3 (with Sch. 2)

[^key-ad694eab04e20970e748ddd98766d834]: S. 60 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-f5ccf796f0f3ea707d3ce08fc79de7ec]: Sch. 15 para. 4(1) repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 5(1) Note 2 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 5(1)

[^key-d919683270797b7e3831f2899bc1bda2]: Ss. 40A-43 repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

[^key-536d7e07fa9679edf99d23d577e48fa9]: Sch. 8 paras. 2-5 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-74f329663b06600dfd8401170a7f3698]: S. 19(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-cd6098347f1080d68d6d715d810a2650]: S. 61 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a95817c22f066a88a3840376f30cd325]: S. 62 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-46e8a8af718f9b516cfa97ff14387af1]: S. 64 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-20d4877966831a207cae41e73dfaa758]: Words in Sch. 9 para. 2(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-6e95570c12e339b0da3378284009b9fc]: S. 65 repealed (19.7.2007) (with effect in accordance with s. 39(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 8 para. 19, Sch. 27 Pt. 2(8) (with Sch. 8 Pt. 2)

[^key-a401fbf903724bba6eb526889a2ba09e]: Sch. 9 para. 8(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(12)

[^key-600c3576bc6083dfab6cf963483c4476]: Sch. 9 para. 11(2) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(12)

[^key-9a6bf8c846acd6f079913123508eae1e]: S. 46(2) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 70(a)(i)

[^key-bc6d145a98e66a305c2d400df612e764]: Sch. 9 para. 9 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 18 para. 5(3)(b)

[^key-8787cbde92404616474b1488357a3a2d]: Sch. 9 para. 15 omitted (21.7.2008) (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(c)

[^key-a67307e84d59946d5a9c101746bd440d]: Sch. 9 para. 21(2) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 70(a)(ii)

[^key-cad7656a9dc80c3518cbe6a72896cc56]: Sch. 17 para. 5(9) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 70(a)(iii)

[^key-699a4be37f1a746ad59165739c7194e2]: Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch.

[^key-0eed7cec660d3d84df23abb607531a85]: S. 75 cross-heading omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 186(a)

[^key-8df3f5017fefbbbd3937181f4f6ae863]: Sch. 16 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 186(c)

[^key-93510c0c4cd869206909ac8437a6c791]: S. 28(1)-(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 86 (with Sch. 36 para. 38); S.I. 2009/404, art. 2

[^key-8f8f112c9c4f78582e233884b203b351]: S. 75 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 186(b)

[^key-1b7dda58a6dd0f99babab920b6ba1e63]: S. 76 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 186(b)

[^key-ea208b7bd4a70b245eb78aaad2c2eae6]: Words in Sch. 17 para. 8(2) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 187(2)(a)

[^key-cb0f098c4cc06b7e4d041e129b2968a2]: Sch. 17 para. 8(2)(a)(b)(c) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 187(2)(b)

[^key-9251679bb8c0d65127b7e84231238c68]: Sch. 17 para. 8(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 187(3)

[^key-511ff78ff59f4983998bc656e5f58ae3]: S. 2(3)(b) and word repealed (1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by Finance Act 1998 (c. 36), Sch. 2 paras. 6(2), 12, Sch. 27(5); S.I. 2008/2302, arts. 2, 3; S.I. 2009/1022, arts. 2, 3

[^key-0abb333920eebd454f4d482bcb042fef]: S. 2(3A)(3B) inserted (1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by Finance Act 1998 (c. 36), Sch. 2 paras. 6(3), 12; S.I. 2008/2302, arts. 2, 3; S.I. 2009/1022, arts. 2, 3

[^key-3c7700cfa5c150ed89a01897ce4a1322]: Words in s. 4(1) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 112(2)

[^key-dde5c96f804f2d56b1d246115bb92ce1]: S. 4(1A) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 112(3)

[^key-d5ad0c261d7a5272d01a254e7fde87b8]: Words in s. 4(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 112(4)

[^key-155e8af08b06835993137d8bca2d76da]: Sch. 5 para. 2 omitted (21.7.2009) (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(d)

[^key-aeb1f48f235fa12f8bde2920dcf99aa1]: Sch. 5 para. 8(4) omitted (21.7.2009) (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(d)

[^key-6d2cae58768b26b22ba003dc8603ef1e]: Sch. 5 para. 9(3) omitted (21.7.2009) (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(d)

[^key-c4bbc160430aa7f722add7a7edcf5b32]: Word in s. 4(2)(b) repealed (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 99(2)(a), 116(3)(b), Sch. 8 Pt. 9; S.I. 2010/52, art. 2

[^key-ef258155394a91f42dbfc647fce7a4a0]: S. 4(2)(d) and word inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 99(2)(b), 116(3)(b); S.I. 2010/52, art. 2

[^key-c5e4b828b5270c04b2bc11c740377157]: S. 4(3)(ga) inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 98(2), 116(3)(a); S.I. 2010/52, art. 2

[^key-0a929f4ed84f55aa91702b22c5b03169]: Words in s. 4(5) inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 99(3)(a), 116(3)(b); S.I. 2010/52, art. 2

[^key-c79f2a2ce9c3ac0d5ee3ad49864cee59]: Word in s. 4(5) repealed (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 99(3)(b), 116(3)(b), Sch. 8 Pt. 9; S.I. 2010/52, art. 2

[^key-8dca6cfd993e4ac742f64f6a6937d74e]: Words in s. 4(5) inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 99(3)(c), 116(3)(b); S.I. 2010/52, art. 2

[^key-13b84a9ce6c6c9001cd9d007fb5cf2b2]: Sch. 6 paras. 1-3 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-82d05892d507edd41a3db78ec92ba8fd]: Sch. 12 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 270(3), Sch. 3 Pt. 2 (with Sch. 1 para. 270(4), Sch. 2), and Sch. 12 also repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 65, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-a52b196008431cb92757e67fb520c057]: S. 22 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-3136d36eb67074a9d8806edbd9683eec]: S. 31 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2f88183258302310c372cce762c284cb]: S. 32(1) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-89c9b2e23987e1e8d9f9b8a8b06b1627]: S. 32(2)(a) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-7f5d40be94b4567daa1c6a64f89e1c36]: S. 32(3) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-226f5f676f6815e245907dfdb266291c]: S. 50 repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-4badf4b2f24e6c327ae0a2f325b3fa04]: S. 51(1)(2) repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-cc9f200e1c49338e38a0519fb5e8d485]: S. 52 repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-28fa2c7c2730c35ea6b0b681f310f6e7]: S. 55 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2), and s. 55 also repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 6 (with Sch. 9 paras. 1-9, 22)

[^key-963af523ef9bd02c50a3c4eba7748d96]: S. 66 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 270(2), Sch. 3 Pt. 2 (with Sch. 1 para. 270(4), Sch. 2), and s. 66 also repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 64, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-0ab640817216ca7798db3d3bc479e23b]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5))

[^key-906e7855b2657ef0bf07a7bc57c6063e]: Ss. 47-49 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-886d79ec578999ba74b0bdba2af14ccb]: Sch. 11 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-12c93f8e7ce0f7ab1860afef973ca92f]: S. 63 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^M_F_c6f966ce-6124-46cd-9011-377ae8ed7f38]: Sch. 6 para. 3 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(11) Note 3 of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. II(11)

[^key-28cab3369667f477bb1833925fba970d]: Words in s. 4(1) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 13(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-e357ecce0b867cf17d9617bbdcdec894]: Words in s. 4(1) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 13(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-005c60dd66067dd27c0ed87a0035949e]: Words in s. 4(1A) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 13(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-9f5992de05a09b80c30ec05e8b9f9834]: Words in s. 4(2)(b) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 13(4)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-4f81f203a22169bb3222d44bb0f41b4d]: Words in s. 4(5) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 13(5) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-6650a5684fb5af089ba65e1f8f92139f]: Word in s. 4(2)(a) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 13(4)(a)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-bdcd05d1b52d9476548d829e54fdb8ef]: Words in s. 4(2)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 13(4)(a)(ii) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-6d493157e4e30981c79ef0bff0e45c75]: S. 4 applied (with modifications) (1.8.2021) by S.I. 1995/2518, regs. 133M(1), 133N(2) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 47)

Protection of revenues derived from excise duties.

Tobacco products duty: retail price of cigarettes.

Amendments relating to new beer duty regime.

Vehicles excise duty: goods vehicles.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Powers of inspection.

Employee share schemes: special benefits.

Oil extraction activities: extended transportation.

Oil extraction activities: extended transportation.

Friendly societies.

Qualifying maintenance payments: maintenance assessments etc.

Friendly societies.

Qualifying maintenance payments: extension to member States.

These repeals have effect as from 1st January 1993.

Transfer of a UK trade: amendment of 1970 Act.

Foreign earnings.

Foreign earnings.

These repeals have effect as from 1st January 1993.

Powers of inspection.

Information relating to distributions.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfer of a UK trade: amendment of 1970 Act.

Oil extraction activities: extended transportation.

Friendly societies.

These repeals have effect as from 1st January 1993.

This repeal has effect in accordance with section 11 of this Act.

Charge and rate of corporation tax for 1992.

Employee share schemes: special benefits.

Transfer of a non-UK trade: amendment of 1970 Act.

Oil extraction activities: extended transportation.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals have effect as from 1st January 1993.

These repeals have effect as from 1st January 1993.

Transfer of a non-UK trade: amendment of 1970 Act.

The Arbitration Convention.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals have effect as from 1st January 1993.

This repeal has effect in accordance with section 11 of this Act.

These repeals have effect as from 1st January 1993.

Employee share schemes: special benefits.

Transfer of a non-UK trade: amendment of 1970 Act.

The Arbitration Convention.

These repeals have effect as from 1st January 1993.

These repeals have effect as from 1st January 1993.