LegalizeReform history
Finance Act 1993
38 versions
· 1993-07-27
2024-02-22
Finance Act 1993
2018-10-01
Finance Act 1993
2018-02-09
Finance Act 1993
2016-11-23
Finance Act 1993
Changes on 2016-11-23
@@ -18,7 +18,7 @@
- (4) This section shall be deemed to have come into force at 6 o’clock in the evening of 16th March 1993.
#### Pay and file: miscellaneous amendments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 2
@@ -5261,2494 +5261,2454 @@
#### Beer duty: abolition of certain reliefs, etc.
#### Blending of alcoholic liquors.
#### Sparkling wine or made-wine.
#### Extension of Hydrocarbon Oil Duties Act 1979 to energy products.
#### Measurement of volume.
#### Mixing of wine and spirits in excise warehouse.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Rates of duty: general.
#### Other fuel substitutes.
#### Rates of duty.
#### Small-prize machines.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### General offences.
#### Personal equity plans.
#### Restriction on set-off of pre-entry losses.
#### Provisions supplemental to sections 77 and 78.
#### Earnings cap etc: no indexation in 1993-94.
##### 62A
#### Interaction with ICTA.
#### Year of assessment in which profits or losses arise.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Pre-trading expenditure.
#### Abolition of PRT for oil fields with development consents on or after 16th March 1993.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Expenditure involving crime.
#### Expenditure involving crime.
#### Employers’ pension contributions.
##### 93A
- (1) This section applies where in an accounting period a company carries on a business and either the first condition or the second condition is fulfilled.
- (2) The first condition is that—
- (a) the accounts of the company as a whole are prepared in sterling but, so far as relating to part of the business, they are prepared, using the closing rate/net investment method, from financial statements and records prepared in a currency other than sterling; or
- (b) in the case of a company which is not resident in the United Kingdom, the company makes a return of accounts for its permanent establishment in the United Kingdom prepared in sterling but, so far as relating to part of the business, it is prepared, using that method, from financial statements and records prepared in a currency other than sterling.
- (3) The second condition is that—
- (a) the accounts of the company as a whole are prepared in a currency other than sterling ( “*the first currency*”) in accordance with generally accepted accounting practice but, so far as relating to part of the business, they are prepared, using the closing rate/net investment method, from financial statements and records prepared in a currency ( “*the second currency*”) which is neither sterling nor the first currency; or
- (b) in the case of a company which is not resident in the United Kingdom, the company makes a return of accounts for its permanent establishment in the United Kingdom prepared in a currency other than sterling ( “*the first currency*”) in accordance with generally accepted accounting practice, but, so far as relating to part of the business, it is prepared, using the closing rate/ net investment method, from financial statements and records prepared in a currency ( “*the second currency*”) which is neither sterling nor the first currency.
- (4) The profits or losses of the part of the business for an accounting period shall for the purposes of corporation tax be found by—
- (a) taking the amount of all the profits and losses of the part of the business for the period computed and expressed in the relevant foreign currency; and
- (b) taking—
- (i) in a case where the first condition is fulfilled, the sterling equivalent, or
- (ii) in a case where the second condition is fulfilled, the equivalent in the first currency,
of the amount found by applying paragraph (a) above.
- (5) In a case where the second condition is fulfilled, effect shall be given to subsection (4) above before effectis given to section 93(4) above.
- (6) In the application for the purposes of subsection (4)(a) above of—
- (a) section 578A(2) or (3) of the Taxes Act 1988, or
- (b) section 43(3), 74(2), 75(1), 76(2), (3) or (4), 99(1), (2) or (3) or 208(1) of the Capital Allowances Act,
it shall be assumed that any sterling amount mentioned in any of those sections is its equivalent expressed in the relevant foreign currency.
- (7) Where for any accounting period—
- (a) the accounts of the company, so far as relating to a part of its business, are prepared, using the closing rate/net investment method, from financial statements and records prepared in a currency which is not sterling and, where the second condition is fulfilled, is not the first currency, or
- (b) in the case of a company which is not resident in the United Kingdom, its return of accounts for its permanent establishment in the United Kingdom, so far as relating to a part of the company’s business, is prepared, using that method, from such financial statements and records,
then, if different such financial statements and records are prepared in different currencies, the company shall be treated for the purposes of this section as having a separate part of a separate business for each such different currency (and this section shall accordingly apply separately in relation to each such part).
- (8) In this section, “*part of a business*” includes any collection of assets and liabilities.
- (9) In this section, unless the context otherwise requires—
- “*accounts*” has the same meaning as in section 93 above;
- “*the closing rate/net investment method*” means the method so called as described under the title “Foreign currency translation” in the Statement of Standard Accounting Practice issued in April 1983 by the Institute of Chartered Accountants in England and Wales;
- “*losses*” has the same meaning as in section 92 above, except that it does not include allowable losses within the meaning of the Taxation of Chargeable Gains Act 1992;
- “*profits*” has the same meaning as in section 92 above, except that it does not include chargeable gains within the meaning of that Act;
- “*the relevant foreign currency*” means the currency in which the financial statements and records mentioned in subsection (2) or, as the case may be, (3) above are prepared;
- “*return of accounts*” has the same meaning as in section 93 above.
##### 94AA
- (1) Where any receipt or expense, or the value of any asset, liability or derivative contract, of a company—
- (a) is to be taken into account in making a computation under subsection (1) of section 92 above for an accounting period, and
- (b) is denominated in a currency other than sterling,
it shall be translated into its sterling equivalent by reference to a rate determined in accordance with subsection (4) below.
- (2) Where the amount of any receipt or expense, or the value of any asset, liability or derivative contract, of a company—
- (a) falls to be brought into account for the purposes of the accounts mentioned in paragraph (a), or the return of accounts mentioned in paragraph (b), of subsection (2) of section 93 above,
- (b) is denominated in a currency other than the relevant foreign currency, within the meaning of that section, and
- (c) accordingly falls to be translated into the relevant foreign currency,
the amount or value shall for the purposes of that section be translated from the currency mentioned in paragraph (b) above into the relevant foreign currency by reference to a rate determined in accordance with subsection (4) below.
- (3) Where, for any purpose of any provision of section 93A(4) or (6) above, any profit or loss denominated in one currency falls to be translated into its equivalent expressed in another currency, the translation shall be made by reference to a rate determined in accordance with subsection (4) below.
- (4) The rate is—
- (a) the rate used in the preparation of the accounts of the company for the accounting period in question, if that rate is an arm’s length exchange rate for the relevant day, or
- (b) in any other case, the London closing exchange rate for the relevant day.
- (5) The reference in subsection (4)(a) above to the exchange rate used in the preparation of the accounts of the company includes a reference to any exchange rate implied by a derivative contract whose underlying subject matter is currency.
- (6) Nothing in this section affects the operation of Chapter 4 of Part 17 of the Taxes Act 1988 (controlled foreign companies).
- (7) Nothing in paragraph 88 of Schedule 18 to the Finance Act 1998 (company tax returns, assessments and related matters) shall be taken to prevent an amount being translated under this section for an accounting period by reference to an exchange rate which was not the exchange rate used to translate that amount for the purposes of the Corporation Tax Acts for another accounting period (whether of the same or a different company).
- (8) In this section—
- “*accounts*” has the same meaning as in section 93 above;
- “*arm’s length exchange rate*” means such exchange rate as might reasonably be expected to be agreed between persons dealing at arm’s length;
- “*derivative contract*” shall be construed in accordance with Schedule 26 to the Finance Act 2002;
- “*the relevant day*”—where the rate used in the preparation of the accounts is an exchange rate for a particular day, means that day; andwhere the rate used in the preparation of the accounts is an average rate for a number of days, means each of those days;
- “*underlying subject matter*”, in relation to a derivative contract, shall be construed in accordance with Schedule 26 to the Finance Act 2002.
##### 94AB
- (1) Where the amount of any receipt or expense, or the value of any asset, liability or derivative contract, of a company falls to be translated into its sterling equivalent for the purposes of section 93(4) or (5) above, the translation shall be made by reference to a rate which is an arm’s length exchange rate for the appropriate day.
- (2) For the purposes of subsection (1) above, the “*appropriate day*” is the day the rate for which would have been used if the accounts, or return of accounts, of the company were translated into sterling in accordance with generally accepted accounting practice in relation to foreign currency translation.
- (3) Nothing in this section affects the operation of Chapter 4 of Part 17 of the Taxes Act 1988 (controlled foreign companies).
- (4) Nothing in paragraph 88 of Schedule 18 to the Finance Act 1998 (company tax returns, assessments and related matters) shall be taken to prevent an amount being translated under this section for an accounting period by reference to an exchange rate which was not the exchange rate used to translate that amount for the purposes of the Corporation Tax Acts for another accounting period (whether of the same or a different company).
- (5) In this section—
- “*accounts*” has the same meaning as in section 93 above;
- “*arm’s length exchange rate*” has the same meaning as in section 94AA;
- “*derivative contract*” shall be construed in accordance with Schedule 26 to the Finance Act 2002.
##### 94A
- (1) If a trade carried on by a petroleum extraction company is a ring fence trade—
- (a) subsection (1) of section 94 above shall not apply as regards the trade, but
- (b) regulations may make provision under that section as regards a case where in an accounting period the company carries on the trade and the condition mentioned in subsection (2) below is fulfilled.
- (2) The condition is that—
- (a) part of the trade consists of activities which relate to oil and are carried on under the authority of a petroleum licence in the United Kingdom or a designated area, and
- (b) part of the trade consists of activities which relate to gas and are carried on under the authority of a petroleum licence in the United Kingdom or a designated area.
- (3) For the purposes of this section—
- (a) a petroleum licence is a licence granted under Part I of the Petroleum Act 1998or the Petroleum (Production) Act (Northern Ireland) 1964;
- (b) a petroleum extraction company is a company which carries on activities under the authority of such a licence;
- (c) a designated area is an area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964.
- (4) For the purposes of this section “*ring fence trade*” means activities which—
- (a) fall within any of paragraphs (a) to (c) of subsection (1) of section 492 of the Taxes Act 1988 (oil extraction etc.), and
- (b) constitute a separate trade (whether by virtue of that subsection or otherwise).
- (5) For the purposes of this section—
- (a) “*oil*” means such substance as falls within the meaning of oil contained in section 502(1) of the Taxes Act 1988 and is not gas;
- (b) “*gas*” means such substance as falls within the meaning of oil contained in section 502(1) of the Taxes Act 1988 and is gas of which the largest component by volume, measured at a temperature of 15 degrees centigrade and a pressure of one atmosphere, is methane or ethane or a combination of those gases.
#### Pay and file: miscellaneous amendments.
#### Expenditure involving crime.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Parts of trades: petroleum extraction companies.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Residence: available accommodation.
#### Corporation tax.
#### Double taxation relief in relation to petroleum revenue tax.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Taxation of profits and allowance of losses.
#### Corporation tax.
#### Residence: available accommodation.
#### Residence: available accommodation.
#### Expenditure involving crime.
#### Accrual on qualifying assets and liabilities.
#### Modifications where loss carried forward.
##### 135A
##### 136A
#### Irrecoverable debts that become recoverable.
#### Interpretation and commencement.
#### Nominal amount of a debt.
##### 168A
#### Taxation of profits and allowance of losses.
##### 179A
- (1) This section applies where a member ceases to carry on his underwriting business by reason of death.
- (2) For the purposes of assessing the profits of the member’s underwriting business, the member shall be treated as having died at the end of the year of assessment which corresponds to the underwriting year immediately preceding that in which he actually died.
- (3) For the purposes of the Income Tax Acts—
- (a) the carrying on of the member’s underwriting business by his personal representatives shall not be treated as a change in the persons engaged in the carrying on of that business; and
- (b) subject to the provisions of any regulations made by the Board, the business shall be treated as continuing until the member’s deposit at Lloyd’s is paid over to his personal representatives.
#### Interpretation and commencement.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Time when expenditure is incurred.
#### Exploration and appraisal expenditure.
#### Double taxation relief in relation to petroleum revenue tax.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Tariff receipts etc.
#### Double taxation relief in relation to petroleum revenue tax.
#### Residence: available accommodation.
#### Increase in stamp duty threshold.
#### Rent to mortgage: England and Wales.
#### Corporation tax.
#### Stamp duty.
#### Residence: available accommodation.
#### Trading funds.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
### Currency contracts: matching
##### 4A
- (1) Regulations may provide that where—
- (a) as regards a contract an initial exchange gain or initial exchange loss accrues to a company for an accrual period under section 126(5) of this Act or would so accrue apart from regulations under this Schedule,
- (b) the relevant duty is eligible to be matched on any day in the accrual period with an asset held by the company, and such other conditions as may be prescribed are fulfilled, and
- (c) an election is made in accordance with the regulations to match the duty with the asset on any such day and the election has effect by virtue of the regulations,
the amount of the gain or loss shall be found in accordance with the alternative method of calculation.
- (2) Regulations may also provide that as regards any day in respect of which an election has effect the accrued amount shall be ascertained in accordance with prescribed rules.
- (3) The reference in sub-paragraph (1) above to the relevant duty is to the duty to which, under the contract, the company becomes subject as regards the second currency (within the meaning given by section 126 of this Act).
- (4) Where regulations are made under this paragraph, sub-paragraphs (3) to (12) of paragraph 4 above shall apply as they apply where regulations are made under that paragraph; but in the application of those sub-paragraphs by virtue of this sub-paragraph—
- (a) the references to a liability in sub-paragraphs (3), (4), (9) and (11) shall be construed as references to a duty,
- (b) the references to liabilities in sub-paragraphs (3) and (4) shall be construed as references to duties, and
- (c) the reference in sub-paragraph (11)(a) to sub-paragraph (1) of paragraph 4 shall be construed as a reference to sub-paragraph (1) above.
##### 5A
- (1) This paragraph applies where regulations under both paragraph 2 and paragraph 4A above apply—
- (a) as regards the same contract, and
- (b) for the same accrual period.
- (2) Regulations may provide that, as regards any day falling within the period and identified in accordance with prescribed rules, the accrued amount shall be ascertained in accordance with rules prescribed under this paragraph (rather than provisions made under either of those paragraphs).
These repeals have effect in accordance with section 4 of this Act
These repeals have effect in relation to any case where the prescribed accounting period begins after 5th April 1993.
These repeals come into force in accordance with section 44(4) of this Act.
The repeal of section 13(4) of the Finance Act 1985 has effect in accordance with paragraph 3(3) of Schedule 2 to this Act and the repeal of section 19(2)(b) of that Act has effect in accordance with paragraph 5(3) of that Schedule.
##### 1
The repeal of section 24 of the Finance Act 1990 has effect for the year 1993-94 and subsequent years of assessment.
These repeals have effect for the year 1994-95 and subsequent years of assessment.
This repeal has effect for the year 1993-94.
This repeal has effect for the year 1993-94 and subsequent years of assessment.
These repeals have effect for the year 1993-94 and subsequent years of assessment.
These repeals come into force in accordance with section 87(2) of this Act.
The repeal of section 212(8) of the Taxation of Chargeable Gains Act 1992 has effect, in accordance with section 91(1) of this Act, in relation to the accounting periods mentioned in section 212(8), and the other repeals have effect in relation to accounting periods beginning on or after 1st January 1993.
These repeals have effect in accordance with section 103 of this Act.
These repeals have effect in accordance with section 107 of this Act.
The repeals in the Income and Corporation Taxes Act 1988 and the repeal of paragraph 9 of Schedule 15 to the Finance Act 1991 have effect in relation to accounting periods ending after the day appointed for the purposes of section 10 of the Income and Corporation Taxes Act 1988.
##### 1
The repeal of section 450(6) of the Income and Corporation Taxes Act 1988 has effect in relation to acquisitions or disposals made, or treated as made, after 31st December 1993.
##### 2
The following repeals, namely—
##### 3
The repeals in section 43 of the Finance Act 1989 have effect in relation to periods of account ending on or after 30th June 1993.
##### 4
The following repeals, namely—
##### 5
The other repeals have effect for the year 1992-93 and subsequent years of assessment.
This repeal has effect in accordance with section 208 of this Act.
The repeals in the Provisional Collection of Taxes Act 1968 have effect in accordance with section 205 of this Act.
## Editorial notes
[^c15149031]: [S. 1](https://www.legislation.gov.uk/ukpga/1993/34/section/1) in force at 6 p.m. on 16.3.1993 see [s. 1(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/1/4)
[^c15149041]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c15149051]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c15149061]: [S. 2](https://www.legislation.gov.uk/ukpga/1993/34/section/2) in force at 1.6.1993 see [S. 2(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/2/2)
[^c15149071]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c15149081]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c15149091]: [S. 4](https://www.legislation.gov.uk/ukpga/1993/34/section/4) wholly in force at 1.1.1995; [s. 4(1)(7)(8)](https://www.legislation.gov.uk/ukpga/1993/34/section/4/1/7/8) in force at Royal Assent; [s. 4(2)(a)(c)(4)-(6)](https://www.legislation.gov.uk/ukpga/1993/34/section/4/2/a/c/4) in force at 1.9.1993 see [s. 4(7)](https://www.legislation.gov.uk/ukpga/1993/34/section/4/7); [s. 4(2)(b)(d)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/4/2/b/d/3) in force at 1.1.1995 by [S.I. 1994/2968](https://www.legislation.gov.uk/uksi/1994/2968), [art. 2](https://www.legislation.gov.uk/uksi/1994/2968/article/2)
[^c15149121]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c15149131]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c15149151]: S. 8 repealed (1.5.1995 with application as mentioned in the Note to [Sch. 29 Pt. 1(3)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/I/3) of the amending Act and wholly in force at 1.7.2005) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [ss. 5(6)(7)](https://www.legislation.gov.uk/ukpga/1995/4/section/5/6/7), [162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. I(3)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/I/3); S.I. 2005/1523, art. 2 (with art. 3)
[^c15149161]: S. 9 in force at 6 p.m. on 16.3.1993: see s. 9(5)
[^c15149171]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c15149181]: Words in s. 10(2) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2002/23/section/7/2/a)
[^c15149201]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c15149211]: [1979 c. 8](https://www.legislation.gov.uk/ukpga/1979/8).
[^c15149221]: S. 12 wholly in force; s. 12 not in force at Royal Assent, s. 12(2)(4)(5)(6)(8) in force at 13.9.1993, s. 12 in force at 15.10.1993 insofar as not already in force see s. 12(8) and [S.I. 1993/2215](https://www.legislation.gov.uk/uksi/1993/2215), [arts. 2](https://www.legislation.gov.uk/uksi/1993/2215/article/2),3
[^c15149231]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c15149241]: S. 12(8) power partly exercised (9.9.1993): different dates appointed for specific provisions by [S.I. 1993/2215](https://www.legislation.gov.uk/uksi/1993/2215).
[^c15149251]: [S. 13](https://www.legislation.gov.uk/ukpga/1993/34/section/13) in force at 6 p.m. on 16.3.1993: see [s. 13(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/13/2)
[^c15149261]: [1979 c. 7](https://www.legislation.gov.uk/ukpga/1979/7).
[^c15149281]: [S. 15](https://www.legislation.gov.uk/ukpga/1993/34/section/15) repealed (3.5.1994 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1994/9/section/6), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. II](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/II) Note
[^c15149311]: [S. 16(4)(b)(5)](https://www.legislation.gov.uk/ukpga/1993/34/section/16/4/b/5) repealed (3.5.1994 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1994/9/section/6), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. II](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/II) Note
[^c15149331]: [S. 16(8)](https://www.legislation.gov.uk/ukpga/1993/34/section/16/8) repealed (1.5.1995 with effect in accordance with [s. 14](https://www.legislation.gov.uk/ukpga/1995/4/section/14) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [ss. 14](https://www.legislation.gov.uk/ukpga/1995/4/section/14), [162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. III](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/III) Note 1
[^c15149411]: S. 17(1)(2) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(4))
[^c15149431]: S. 17(3)(a) repealed (3.5.1994 with effect in relation to licences taken out after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. I(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I/1), Note
[^c15149441]: S. 17(3)(b)(4)(5) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(4))
[^c15149471]: S. 17(6) repealed (8.11.1993) by [S.I. 1993/2452](https://www.legislation.gov.uk/uksi/1993/2452), [art. 3](https://www.legislation.gov.uk/uksi/1993/2452/article/3), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/2452/schedule/2).
[^c15149481]: S. 17(7)(a)(8) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(4))
[^c15149491]: S. 17(7)(b) repealed (3.5.1994 with effect in relation to licences taken out after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. I(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I/1), Note
[^c15149531]: S. 18 repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(4))
[^c15149551]: S. 19 repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(1))
[^c15149591]: S. 20(1)(2)(4) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(1))
[^c15149611]: S. 20(3) repealed (retrospective to 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. I(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I/1), Note
[^c15149631]: S. 21 repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(1))
[^c15149661]: [S. 23](https://www.legislation.gov.uk/ukpga/1993/34/section/23) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/1))
[^c15149671]: S. 24 wholly in force; s. 24 not in force at Royal Assent, s. 24(1)(b)-(5) in force at 1.12.1993, s. 24 in force at 1.2.1994 insofar as not already in force by [S.I. 1993/2842](https://www.legislation.gov.uk/uksi/1993/2842), [art. 3](https://www.legislation.gov.uk/uksi/1993/2842/article/3).
[^c15149691]: [S.I. 1985/1204 (N.I. 11)](https://www.legislation.gov.uk/nisi/1985/1204).
[^c15149711]: Words in [s. 27(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/27/4) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/9/9), [Sch. 4 Pt. VI para. 67(a)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/part/VI/paragraph/67/a)
[^c15149721]: Words in [s. 27(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/27/4) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/9/9), [Sch. 4 Pt. VI para. 67(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/part/VI/paragraph/67/b)
[^c15149731]: Words in [s. 28(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/28/3) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/9/9), [Sch. 4 para. 68(a)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/68/a)
[^c15149741]: Words in [s. 28(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/28/3) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/9/9), [Sch. 4 para. 68(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/68/b)
[^c15149761]: S. 29 wholly in force; s. 29 not in force at Royal Assent, s. 29(2)-(8) in force at 1.12.1993, s. 29 in force at 1.2.1994 insofar as not already in force by [S.I. 1993/2842](https://www.legislation.gov.uk/uksi/1993/2842), [art. 3](https://www.legislation.gov.uk/uksi/1993/2842/article/3).
[^c15149771]: Words in s. 29(8) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9](https://www.legislation.gov.uk/ukpga/1994/9/section/9), [Sch. 4 para. 68(a)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/68/a)
[^c15149781]: Words in s. 29(8) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9](https://www.legislation.gov.uk/ukpga/1994/9/section/9), [Sch. 4 para. 68(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/68/b)
[^c15149791]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c15149801]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c15149931]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c15149941]: [S. 39(a)](https://www.legislation.gov.uk/ukpga/1993/34/section/39/a) repealed (*retrospective* to 31.3.2002 as mentioned in s. 12(1)-(5) subject as mentioned in s. 12(5)(6) of the repealing Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 12](https://www.legislation.gov.uk/ukpga/2002/23/section/12), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 1(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/1/4) Note 2
[^c15149951]: [S. 41](https://www.legislation.gov.uk/ukpga/1993/34/section/41) power fully exercised (18.11.1993): different dates appointed for specified provisions by [S.I. 1993/2842](https://www.legislation.gov.uk/uksi/1993/2842), [art. 3](https://www.legislation.gov.uk/uksi/1993/2842/article/3).
[^c15149971]: [S. 42](https://www.legislation.gov.uk/ukpga/1993/34/section/42) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15149991]: [S. 43](https://www.legislation.gov.uk/ukpga/1993/34/section/43) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150011]: [S. 44](https://www.legislation.gov.uk/ukpga/1993/34/section/44) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150031]: [S. 45](https://www.legislation.gov.uk/ukpga/1993/34/section/45) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150051]: [S. 46](https://www.legislation.gov.uk/ukpga/1993/34/section/46) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150071]: [S. 47](https://www.legislation.gov.uk/ukpga/1993/34/section/47) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150101]: [S. 48](https://www.legislation.gov.uk/ukpga/1993/34/section/48) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150121]: [S. 49](https://www.legislation.gov.uk/ukpga/1993/34/section/49) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150141]: [S. 50](https://www.legislation.gov.uk/ukpga/1993/34/section/50) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150151]: [S. 56](https://www.legislation.gov.uk/ukpga/1993/34/section/56) repealed (27.7.1999 with effect in relation to any payment of interest falling within [s. 38(3)(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/38/3/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/7) Note 4
[^c15150181]: [S. 57(1)(2)(4)(6)](https://www.legislation.gov.uk/ukpga/1993/34/section/57/1/2/4/6) repealed (27.7.1999 with effect in relation to any payment of interest falling within [s. 38(3)(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/38/3/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/7) Note 4
[^c15150221]: [S. 57(7)](https://www.legislation.gov.uk/ukpga/1993/34/section/57/7) repealed (3.5.1994 with effect in accordance with [s. 81(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/81/6) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 81](https://www.legislation.gov.uk/ukpga/1994/9/section/81), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 9 para. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/9/paragraph/12), [Sch. 26 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/2) Note
[^c15150231]: [S. 60](https://www.legislation.gov.uk/ukpga/1993/34/section/60) repealed (1.10.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10), note 2
[^c15150251]: [S. 61](https://www.legislation.gov.uk/ukpga/1993/34/section/61) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15150261]: [S. 62](https://www.legislation.gov.uk/ukpga/1993/34/section/62) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15150281]: [S. 62A](https://www.legislation.gov.uk/ukpga/1993/34/section/62A) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15150411]: [S. 63](https://www.legislation.gov.uk/ukpga/1993/34/section/63) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15150501]: [S. 64](https://www.legislation.gov.uk/ukpga/1993/34/section/64) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note (with Sch. 15 para. 19(3))
[^c15150511]: [S. 64](https://www.legislation.gov.uk/ukpga/1993/34/section/64) amended (27.7.1999 with application as mentioned in [s. 67(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/67/8) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 67(4)(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/67/4/8)
[^c15150641]: [S. 65](https://www.legislation.gov.uk/ukpga/1993/34/section/65) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note (with Sch. 15 para. 20(2))
[^c15150651]: [S. 65](https://www.legislation.gov.uk/ukpga/1993/34/section/65) amended (27.7.1999 with application as mentioned in [s. 67(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/67/8) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 67(4)(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/67/4/8)
[^c15150711]: [S. 66](https://www.legislation.gov.uk/ukpga/1993/34/section/66) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15150741]: S. 77(1)(2) repealed (29.4.1996 with effect in accordance with s. 73 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1996/8/schedule/6) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/1) Note 1
[^c15150821]: [S. 78](https://www.legislation.gov.uk/ukpga/1993/34/section/78) repealed (31.7.1998 with effect in accordance with Sch. 3 of the repealing Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2), Note
[^c15150871]: S. 79(3) repealed (29.4.1996 with effect in accordance with s. 73 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1996/8/schedule/6) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/1) Note 1
[^c15150891]: [S. 81](https://www.legislation.gov.uk/ukpga/1993/34/section/81) repealed (31.7.1998 with effect in accordance with Sch. 3 of the repealing Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2), Note
[^c15150901]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15150911]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15150921]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c15150931]: [1984 c. 43](https://www.legislation.gov.uk/ukpga/1984/43).
[^c15150961]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15150981]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c15150991]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c15151001]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15151011]: [S. 90](https://www.legislation.gov.uk/ukpga/1993/34/section/90) repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(12), note 10 of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^c15151021]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15151551]: Ss. 92-94 substituted (28.7.2000 with effect as mentioned in 105(2)-(5) of the amending Act) for ss. 92-95 by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 105(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/105/1)
[^c15151661]: S. 96 repealed (*retrospectively*) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(18)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/18), Note
[^c15151671]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c15151681]: [S. 99](https://www.legislation.gov.uk/ukpga/1993/34/section/99) repealed (1.5.1995 with effect in accordance with Sch. 8 para. 57 of the repealing Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5), Note 2
[^c15151691]: [S. 100(1)(2)(a)](https://www.legislation.gov.uk/ukpga/1993/34/section/100/1/2/a) repealed (1.5.1995 with effect in accordance with Sch. 8 para. 57 of the repealing Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5), Note 2
[^c15151731]: S. 103(4) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15151741]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15151751]: S. 105 in force at Royal Assent. the amendments made by s. 105(1) are deemed always to have had effect, see s. 105(2); the amendments made by S. 105(3) are deemed to have come into force on 1.1.1992, see s. 105(4)
[^c15151771]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c15151781]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c15151791]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15151871]: [S. 113](https://www.legislation.gov.uk/ukpga/1993/34/section/113) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15151881]: [S. 114](https://www.legislation.gov.uk/ukpga/1993/34/section/114) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15151901]: [S. 115](https://www.legislation.gov.uk/ukpga/1993/34/section/115) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15151921]: [S. 116](https://www.legislation.gov.uk/ukpga/1993/34/section/116) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15151941]: [S. 117](https://www.legislation.gov.uk/ukpga/1993/34/section/117) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15151951]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c15151961]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15151981]: [S. 121](https://www.legislation.gov.uk/ukpga/1993/34/section/121) repealed (11.5.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/II/12), note
[^c15152021]: [S. 125](https://www.legislation.gov.uk/ukpga/1993/34/section/125) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152081]: [S. 126](https://www.legislation.gov.uk/ukpga/1993/34/section/126) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152121]: [S. 127](https://www.legislation.gov.uk/ukpga/1993/34/section/127) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152221]: [S. 128](https://www.legislation.gov.uk/ukpga/1993/34/section/128) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152401]: [S. 129](https://www.legislation.gov.uk/ukpga/1993/34/section/129) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152431]: [S. 130](https://www.legislation.gov.uk/ukpga/1993/34/section/130) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152441]: [S. 131](https://www.legislation.gov.uk/ukpga/1993/34/section/131) modified (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 160(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/160/2/3), [169](https://www.legislation.gov.uk/ukpga/1994/9/section/169), [Sch. 18 paras. 1(3)(4)(7)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/1/3/4/7), [3(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/3/3)
[^c15241011]: [S. 130](https://www.legislation.gov.uk/ukpga/1993/34/section/130) substituted (29.4.1996) for ss. 130-133 by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 104](https://www.legislation.gov.uk/ukpga/1996/8/section/104), [Sch. 14 para. 69](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/69) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15152451]: [S. 131(4)(7)](https://www.legislation.gov.uk/ukpga/1993/34/section/131/4/7) excluded (23.3.1995) by [S.I. 1994/3231](https://www.legislation.gov.uk/uksi/1994/3231), [reg. 6(1)](https://www.legislation.gov.uk/uksi/1994/3231/regulation/6/1)
[^c15241021]: [S. 130](https://www.legislation.gov.uk/ukpga/1993/34/section/130) substituted (29.4.1996) for ss. 130-133 by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 104](https://www.legislation.gov.uk/ukpga/1996/8/section/104), [Sch. 14 para. 69](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/69) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15152471]: [S. 132](https://www.legislation.gov.uk/ukpga/1993/34/section/132) modified (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 160(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/160/2/3), [169](https://www.legislation.gov.uk/ukpga/1994/9/section/169), [Sch. 18 paras. 1(3)(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/1/3/4), [3(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/3/3)
[^c15241031]: [S. 130](https://www.legislation.gov.uk/ukpga/1993/34/section/130) substituted (29.4.1996) for ss. 130-133 by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 104](https://www.legislation.gov.uk/ukpga/1996/8/section/104), [Sch. 14 para. 69](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/69) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15152491]: [S. 133](https://www.legislation.gov.uk/ukpga/1993/34/section/133) modified (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 160(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/160/2/3), [169](https://www.legislation.gov.uk/ukpga/1994/9/section/169), [Sch. 18 paras. 1(3)(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/1/3/4), [3(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/3/3)
[^c15152511]: [S. 134](https://www.legislation.gov.uk/ukpga/1993/34/section/134) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b/3), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152551]: [S. 135](https://www.legislation.gov.uk/ukpga/1993/34/section/135) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152571]: [S. 135A](https://www.legislation.gov.uk/ukpga/1993/34/section/135A) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152821]: [S. 136](https://www.legislation.gov.uk/ukpga/1993/34/section/136) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(1)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/1) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153001]: [S. 136A](https://www.legislation.gov.uk/ukpga/1993/34/section/136A) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153061]: [S. 137](https://www.legislation.gov.uk/ukpga/1993/34/section/137) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153071]: [S. 138](https://www.legislation.gov.uk/ukpga/1993/34/section/138) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153091]: [S. 139](https://www.legislation.gov.uk/ukpga/1993/34/section/139) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153131]: [S. 140](https://www.legislation.gov.uk/ukpga/1993/34/section/140) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153151]: [S. 141](https://www.legislation.gov.uk/ukpga/1993/34/section/141) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153341]: [S. 142](https://www.legislation.gov.uk/ukpga/1993/34/section/142) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153421]: [S. 143](https://www.legislation.gov.uk/ukpga/1993/34/section/143) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153511]: [S. 144](https://www.legislation.gov.uk/ukpga/1993/34/section/144) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153581]: [S. 145](https://www.legislation.gov.uk/ukpga/1993/34/section/145) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153701]: [S. 146](https://www.legislation.gov.uk/ukpga/1993/34/section/146) repealed (27.4.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153711]: [S. 147](https://www.legislation.gov.uk/ukpga/1993/34/section/147) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153731]: [S. 148](https://www.legislation.gov.uk/ukpga/1993/34/section/148) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153871]: [S. 149](https://www.legislation.gov.uk/ukpga/1993/34/section/149) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153921]: [S. 150](https://www.legislation.gov.uk/ukpga/1993/34/section/150) repealed (with effect in relation to the accounting periods beginning on or after 1.10.2002) By [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b/3), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras, 25, 26
[^c15153931]: [S. 151](https://www.legislation.gov.uk/ukpga/1993/34/section/151) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153961]: [S. 152](https://www.legislation.gov.uk/ukpga/1993/34/section/152) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154051]: [S. 153](https://www.legislation.gov.uk/ukpga/1993/34/section/153) repealed (1.10.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154191]: By [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26) it is provided (1.10.2002) that s. 154 is repealed
[^c15154281]: By [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26) it is provided (1.10.2002) that s. 155 is repealed
[^c15154311]: By [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26) it is provided (1.10.2002) that s. 156 is repealed
[^c15154321]: [S. 157](https://www.legislation.gov.uk/ukpga/1993/34/section/157) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154331]: [S. 158](https://www.legislation.gov.uk/ukpga/1993/34/section/158) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154401]: [S. 159](https://www.legislation.gov.uk/ukpga/1993/34/section/159) repealed (with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) By [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b/3), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10), Note 2 (with Sch. 23, para. 25)
[^c15154411]: [S. 160](https://www.legislation.gov.uk/ukpga/1993/34/section/160) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154421]: [S. 161](https://www.legislation.gov.uk/ukpga/1993/34/section/161) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154431]: [S. 162](https://www.legislation.gov.uk/ukpga/1993/34/section/162) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154461]: [S. 163](https://www.legislation.gov.uk/ukpga/1993/34/section/163) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154601]: [S. 164](https://www.legislation.gov.uk/ukpga/1993/34/section/164) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154621]: [S. 165](https://www.legislation.gov.uk/ukpga/1993/34/section/165) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154631]: [S. 166](https://www.legislation.gov.uk/ukpga/1993/34/section/166) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154701]: [S. 167](https://www.legislation.gov.uk/ukpga/1993/34/section/167) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154751]: [S. 168](https://www.legislation.gov.uk/ukpga/1993/34/section/168) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154771]: [S. 168A](https://www.legislation.gov.uk/ukpga/1993/34/section/168A) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154781]: [S. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15151991]: [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) modified (1.5.1995) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 24 para. 19(2)](https://www.legislation.gov.uk/ukpga/1988/1/schedule/24/paragraph/19/2) (as inserted (1.5.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 133](https://www.legislation.gov.uk/ukpga/1995/4/section/133), [Sch. 25 paras. 1](https://www.legislation.gov.uk/ukpga/1995/4/schedule/25/paragraph/1), [6(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/25/paragraph/6/5)) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) restricted (31.7.1998) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 28AA para. 8](https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/paragraph/8) (as inserted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 108](https://www.legislation.gov.uk/ukpga/1998/36/section/108), [Sch. 16 para. 8(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/16/paragraph/8/1/a)) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170): power to amend conferred (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 177(6)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/177/6/b) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) excluded (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 226(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/226/2), [230](https://www.legislation.gov.uk/ukpga/1994/9/section/230) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) modified (19.9.1994) by [1994 c. 21](https://www.legislation.gov.uk/ukpga/1994/21), [s. 21](https://www.legislation.gov.uk/ukpga/1994/21/section/21), [Sch. 4 Pt. I para. 23(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/part/I/paragraph/23/2) (with [s. 40(7)](https://www.legislation.gov.uk/ukpga/1994/21/section/40/7)); [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) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) modified (23.3.1995) by [S.I. 1994/3226](https://www.legislation.gov.uk/uksi/1994/3226), [reg. 3(2)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/3/2) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) applied (23.3.1995) by [S.I. 1994/3231](https://www.legislation.gov.uk/uksi/1994/3231), [reg. 2(1)](https://www.legislation.gov.uk/uksi/1994/3231/regulation/2/1) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) modified (29.4.1996) by [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 Pt. I para. 22(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/part/I/paragraph/22/1) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15152001]: [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) to be construed with [1994 c. 31](https://www.legislation.gov.uk/ukpga/1994/31), [Sch. 4 Pt. I para. 23](https://www.legislation.gov.uk/ukpga/1994/31/schedule/4/part/I/paragraph/23) (19.9.1994) by [1994 c. 21](https://www.legislation.gov.uk/ukpga/1994/21), [s. 21](https://www.legislation.gov.uk/ukpga/1994/21/section/21), [Sch. 4 Pt. I para. 23(5)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/part/I/paragraph/23/5); [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)
[^c15154841]: S. 171 modified (9.3.1995 with effect in relation to profits or losses of a member's underwriting business arising in the underwriting year 1994 or 1995) by [S.I. 1995/352](https://www.legislation.gov.uk/uksi/1995/352), [reg. 13](https://www.legislation.gov.uk/uksi/1995/352/regulation/13)
[^c15154851]: S. 171(2A) repealed (31.7.1997 with effect in accordance with s. 36 and [Sch. 6 para. 20(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/20/3) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 36](https://www.legislation.gov.uk/ukpga/1997/58/section/36), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 6 para. 20(2)(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/20/2/3), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note
[^c15154881]: S. 171(3) repealed (3.5.1994 with effect for the year 1996-97 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 1(2)(3)(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/1/2/3/b), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 2
[^c15154911]: [S. 172](https://www.legislation.gov.uk/ukpga/1993/34/section/172) modified (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 6(1)(b)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/6/1/b)
[^c15154921]: [S. 172(1)(a)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/172/1/a/b) substituted (3.5.1994 with effect as mentioned in [Sch. 21 para. 2(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/2/2) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 2(1)(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/2/1/2)
[^c15154931]: Word in [s. 172(1)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/172/1/b) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(b)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/b)
[^c15154981]: [S. 174](https://www.legislation.gov.uk/ukpga/1993/34/section/174): words in sidenote substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(c)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/c)
[^c15154991]: [S. 174(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/174/1) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/3)
[^c15155001]: Word in [s. 174(1)(a)(2)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/174/1/a/2/3) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(c)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/c)
[^c15155031]: [S. 174(4)(5)](https://www.legislation.gov.uk/ukpga/1993/34/section/174/4/5) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after such day as may be appointed by order) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I paras. 6(a)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/6/a), [7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1
[^c15155051]: [S. 175](https://www.legislation.gov.uk/ukpga/1993/34/section/175) excluded (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 7](https://www.legislation.gov.uk/uksi/1997/2681/regulation/7)
[^c15155061]: [S. 175(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/175/4) applied (with modifications) (9.3.1995 with application as mentioned in reg. 1 of the amending S.I.) by [S.I. 1995/351](https://www.legislation.gov.uk/uksi/1995/351), [regs. 1](https://www.legislation.gov.uk/uksi/1995/351/regulation/1), [15(1)](https://www.legislation.gov.uk/uksi/1995/351/regulation/15/1)
[^c15155091]: S. 176 modified (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 5(1)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/5/1)
[^c15155101]: S. 176(3)(b)-(d) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15155151]: [S. 177](https://www.legislation.gov.uk/ukpga/1993/34/section/177) repealed (28.7.2000 with effect as mentioned in [s. 107(12)(c)](https://www.legislation.gov.uk/ukpga/2000/17/section/107/12/c) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [ss. 107(11)](https://www.legislation.gov.uk/ukpga/2000/17/section/107/11), [156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. II(16)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/16), note 2
[^c15155191]: S. 178(1)(c) substituted (24.7.2002 with effect as mentioned in [s. 86(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/86/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 86](https://www.legislation.gov.uk/ukpga/2002/23/section/86), [Sch. 32 para. 2](https://www.legislation.gov.uk/ukpga/2002/23/schedule/32/paragraph/2)
[^c15155201]: Words in s. 178(2) substituted (3.5.1994 with effect as respects insurance money and other amounts payable in respect of losses declared in the underwriting year 1997 or subsequent underwriting years) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 5(1)(a)(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/5/1/a/2)
[^c15155211]: Words in s. 178(2) substituted (3.5.1994 with effect as respects insurance money and other amounts payable in respect of losses declared in the underwriting year 1997 or subsequent underwriting years) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 5(1)(b)(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/5/1/b/2)
[^c15155221]: S. 178(3) excluded (9.3.1995 with effect as mentioned in reg. 1 of the amending S.I.) by [S.I. 1995/351](https://www.legislation.gov.uk/uksi/1995/351), [regs. 1](https://www.legislation.gov.uk/uksi/1995/351/regulation/1), [5(1)(c)](https://www.legislation.gov.uk/uksi/1995/351/regulation/5/1/c)
[^c15155231]: S. 178 (3A)(3B) inserted (24.7.2002 with effect as mentioned in [s. 86(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/86/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 86](https://www.legislation.gov.uk/ukpga/2002/23/section/86), [Sch. 32 para. 2](https://www.legislation.gov.uk/ukpga/2002/23/schedule/32/paragraph/2)
[^c15155241]: S. 178(4) substituted (24.7.2002 with effect as mentioned in [s. 86(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/86/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 86](https://www.legislation.gov.uk/ukpga/2002/23/section/86), [Sch. 32 para. 4](https://www.legislation.gov.uk/ukpga/2002/23/schedule/32/paragraph/4)
[^c15155251]: Ss. 179, 179A excluded (9.3.1995 with application as mentioned in reg. 1 of the amending S.I.) by [S.I. 1995/351](https://www.legislation.gov.uk/uksi/1995/351), [regs. 1](https://www.legislation.gov.uk/uksi/1995/351/regulation/1), [14(2)](https://www.legislation.gov.uk/uksi/1995/351/regulation/14/2) SS. 179, 179A excluded (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 4(1)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/4/1)
[^c15155261]: Words in s. 179(2) repealed (3.5.1994 with effect in any case where the member dies after the end of 1993-94) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 6(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/6/1/3), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 3
[^c15155271]: S. 179(3) repealed (3.5.1994 with effect in any case where the member dies after the end of 1993-94) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 6(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/6/1/3), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 3
[^c15155281]: S. 179A inserted (3.5.1994 with effect in any case where the member dies after the end of the year 1993-94) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 6(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/6/2/3)
[^c15155291]: Ss. 179, 179A excluded (9.3.1995 with application as mentioned in reg. 1 of the amending S.I.) by [S.I. 1995/351](https://www.legislation.gov.uk/uksi/1995/351), [regs. 1](https://www.legislation.gov.uk/uksi/1995/351/regulation/1), [14(2)](https://www.legislation.gov.uk/uksi/1995/351/regulation/14/2) Ss. 179, 179A excluded (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 4(1)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/4/1)
[^c15155301]: S. 180 excluded (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 8](https://www.legislation.gov.uk/uksi/1997/2681/regulation/8)
[^c15155311]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15155511]: S. 182(2)-(4) repealed (3.5.1994 with effect for the year 1997-98 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 7](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/7), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 4
[^c15155541]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15155601]: S. 183(3) repealed (3.5.1994 with effect for the year 1997-98 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228(2)(c)(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/228/2/c/4), [230](https://www.legislation.gov.uk/ukpga/1994/9/section/230), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 1
[^c15155611]: S. 183(4)-(8) repealed (the repeals of subsections (4)-(6) having effect for the year 1994 and subsequent underwriting years and the repeals of subsections (7)-(8) having effect for the year of assessment 1994-95 and subsequent years of assessment) 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(12)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III/12) Notes 2, 4.
[^c15155621]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15155631]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15155861]: S. 184 applied (1.5.1995 with application as mentioned in [s. 127(19)](https://www.legislation.gov.uk/ukpga/1995/4/section/127/19) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 127(16)(b)(19)](https://www.legislation.gov.uk/ukpga/1995/4/section/127/16/b/19)
[^c15155871]: S. 184(1): word in the definition of “ancillary trust fund” substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(e)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/e)
[^c15155881]: Words in definition in s. 184(1) repealed (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 8(1)(a)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/8/1/a), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 6
[^c15155891]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15155901]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c15155911]: Words in definition in s. 184(1) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/8/1/b)
[^c15155921]: S. 184(1): definition of “premium trust fund” substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [79](https://www.legislation.gov.uk/uksi/2001/3629/article/79)
[^c15155941]: S. 184(1): words in definition of “stop-loss insurance” inserted (24.7.2002 with effect as mentioned in [s. 86(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/86/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 86](https://www.legislation.gov.uk/ukpga/2002/23/section/86), [Sch. 32 para. 5](https://www.legislation.gov.uk/ukpga/2002/23/schedule/32/paragraph/5)
[^c15155951]: Word in s. 184(2)(b) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(e)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/e)
[^c15155961]: Words in s. 184(2)(c) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 8(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/8/2)
[^c15154791]: [Pt. II Chapter III](https://www.legislation.gov.uk/ukpga/1993/34/part/II) applied (1.5.1995 with application as mentioned in [s. 127(19)](https://www.legislation.gov.uk/ukpga/1995/4/section/127/19) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 127(16)(a)(19)](https://www.legislation.gov.uk/ukpga/1995/4/section/127/16/a/19)
[^c15154801]: [Pt. II Chapter III](https://www.legislation.gov.uk/ukpga/1993/34/part/II) modified (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 3(1)(a)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/3/1/a)
[^c15155981]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c15155991]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c15156011]: [S. 190(5)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/190/5/b) repealed (3.5.1994 with effect in accordance with [s. 238](https://www.legislation.gov.uk/ukpga/1994/9/section/238) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 238](https://www.legislation.gov.uk/ukpga/1994/9/section/238), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. VI](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VI) Note 2
[^c15156021]: [S. 191(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/191/2) modified (3.5.1994 with application as mentioned in [s. 231(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/231/1) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 231](https://www.legislation.gov.uk/ukpga/1994/9/section/231), [234](https://www.legislation.gov.uk/ukpga/1994/9/section/234), [Sch. 22 Pt. II para. 13(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/22/part/II/paragraph/13/2)
[^c15156031]: [1983 c. 56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c15156051]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c15156061]: [1983 c. 56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c15156071]: [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48).
[^c15156081]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c15156091]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c15156101]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c15156151]: [S. 201](https://www.legislation.gov.uk/ukpga/1993/34/section/201) repealed (27.7.1999 with effect in accordance with Sch. 20 Pt. V(2) Notes 1, 2 of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 138](https://www.legislation.gov.uk/ukpga/1999/16/section/138), [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2) Notes 1, 2
[^c15156191]: [1985 c. 68](https://www.legislation.gov.uk/ukpga/1985/68).
[^c15156201]: Words in [s. 202(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/202/2) substituted (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 28(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/28/2)
[^c15156211]: Words in [s. 202(4)(a)](https://www.legislation.gov.uk/ukpga/1993/34/section/202/4/a) substituted (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 28(3)(a)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/28/3/a)
[^c15156221]: Words in [s. 202(4)(a)](https://www.legislation.gov.uk/ukpga/1993/34/section/202/4/a) substituted (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 28(3)(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/28/3/b)
[^c15156231]: Words in [s. 202(4)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/202/4/b) substituted (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 28(4)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/28/4)
[^c15156241]: [1985 c. 68](https://www.legislation.gov.uk/ukpga/1985/68).
[^c15156261]: [1987 c. 26](https://www.legislation.gov.uk/ukpga/1987/26).
[^c15156271]: Words in [s. 203(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/203/2) substituted (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 29](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/29)
[^c15156281]: Words in [s. 204(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/204/3) repealed (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. III](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/III)
[^c15156301]: [1968 c. 2](https://www.legislation.gov.uk/ukpga/1968/2).
[^c15156321]: [S. 206(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/206/2) repealed (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(13)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/13)
[^c15156331]: [S. 206(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/206/3) repealed (31.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. III](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/III)
[^c15156341]: [1973 c. 51](https://www.legislation.gov.uk/ukpga/1973/51).
[^c15156351]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15156361]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c15156391]: [S. 209](https://www.legislation.gov.uk/ukpga/1993/34/section/209) repealed (31.7.1998 but without affecting any case in which the cessation of liability to gas levy was before the end of the year 1997-98) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/V/3) Notes 1, 2
[^c15156421]: [S. 211](https://www.legislation.gov.uk/ukpga/1993/34/section/211) repealed (31.7.1998 with effect in accordance with an order made under [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/26/paragraph/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 160](https://www.legislation.gov.uk/ukpga/1998/36/section/160), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/26/paragraph/3), [Sch. 27 Pt. VI(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/VI/2) Note
[^c15156431]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c15156441]: Schedule 1 deemed to have come into force at 6 p.m. on 16.3.1993: see s. 1(2)(4)
[^c15156451]: Sch. 2 repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c15156571]: Words in Sch. 6 para. 1 repealed (3.5.1994 with effect in accordance with [s. 81(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/81/6) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/2) Note
[^c15156581]: Words in Sch. 6 para. 1 repealed (1.5.1995 with effect for the year 1995-96 and subsequent years of assessment) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(8)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/8)
[^c15156591]: Sch. 6 para. 3 repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(9)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/9) Note 3
[^c15156601]: Sch. 6 para. 4 repealed (3.5.1994 with effect in accordance with s. 111 and [Sch. 14](https://www.legislation.gov.uk/ukpga/1994/9/schedule/14) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(13)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/13) Note
[^c15156611]: Sch. 6 para. 5 repealed (3.5.1994 with effect in accordance with s. 111 and [Sch. 14](https://www.legislation.gov.uk/ukpga/1994/9/schedule/14) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(13)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/13) Note
[^c15156631]: Sch. 6 para. 12 repealed (31.7.1998 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c15156641]: Sch. 6 para. 14 repealed (29.4.1996 and coming into force in accordance with s. 73 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1996/8/schedule/6) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/1)
[^c15156651]: Sch. 6 para. 16 repealed (31.7.1998 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c15156661]: Sch. 6 para. 17 repealed (29.4.1996 with effect as mentioned in Note to Sch. 41 Pt. V(2) of amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/2) Note
[^c15156671]: Sch. 6 para. 18 repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15156681]: Sch. 6 para. 19 repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after such day as may be appointed by order under [Sch. 10 para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/7/1) of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1
[^c15156691]: Words in Sch. 6 para. 20 repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15156701]: Sch. 6 para. 21 repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15156711]: Sch. 6 para. 22 repealed (27.7.1999 with effect for the year 1999-00 and subsequent years of assessment) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/1) Note
[^c15156721]: Sch. 6 para. 23 repealed (31.7.1998 with application for the year 1998-99 and subsequent years of assessment) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 120(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/120/2), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(29)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/29) Note
[^c15156731]: Sch. 6 para. 24 repealed (1.5.1995 with effect for the year 1995-96 and subsequent years of assessment) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(8)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/8), note
[^c15156771]: Sch. 6 para. 25(2) repealed (3.5.1994 with effect in accordance with s. 111 and [Sch. 14](https://www.legislation.gov.uk/ukpga/1994/9/schedule/14) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(13)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/13) Note
[^c15156781]: Sch. 6 para. 25(3)(4) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after such day as may be appointed by order under [Sch. 10 para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/7/1) of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1
[^c15156801]: Sch. 6 para. 25(5) repealed (29.4.1996 with effect in accordance with the Note to [Sch. 41 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/2) Note
[^c15156821]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15156831]: Sch. 7 para. 1(2) repealed (31.7.1998 with effect in relation to disposals in the year 2003-04 and subsequent years of assessment) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31) Note
[^c15156841]: Sch. 7 para. 2 repealed (31.7.1998 with effect in relation to disposals in the year 2003-04 and subsequent years of assessment) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31) Note
[^c15156851]: [1986 c. 45](https://www.legislation.gov.uk/ukpga/1986/45).
[^c15156861]: [S.I. 1989/2405 (N.I. 19)](https://www.legislation.gov.uk/nisi/1989/2405).
[^c15156871]: [1971 c. 61](https://www.legislation.gov.uk/ukpga/1971/61).
[^c15156881]: [1977 c. 37](https://www.legislation.gov.uk/ukpga/1977/37).
[^c15156891]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15156901]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c15156911]: [S.I. 1979/1573 (N.I. 13)](https://www.legislation.gov.uk/nisi/1979/1573).
[^c15156951]: Sch. 12 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), s., 580, Sch. 4
[^c15156971]: Sch. 13 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15157001]: Sch. 14 para. 1 repealed (31.7.1998 with effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of [s. 117](https://www.legislation.gov.uk/ukpga/1998/36/section/117) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(28)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/28) Note
[^c15157011]: Sch. 14 para. 2 repealed (31.7.1998 with effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of [s. 117](https://www.legislation.gov.uk/ukpga/1998/36/section/117) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(28)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/28) Note
[^c15157021]: [1987 c. 51](https://www.legislation.gov.uk/ukpga/1987/51).
[^c15157041]: Sch. 14 para. 4(1) repealed (31.7.1998 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c15157061]: Sch. 14 para. 6 repealed (31.7.1998 with effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of [s. 117](https://www.legislation.gov.uk/ukpga/1998/36/section/117) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(28)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/28) Note
[^c15157071]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15157091]: Sch. 14 para. 10(1)(3)(5)(6) repealed (31.7.1998 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c15157151]: Sch. 15 repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15157271]: Sch. 16 repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15157311]: Sch. 17 repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23) ss. 79(1)(b), 141, Sch. 40 Pt. 3(10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15157501]: Sch. 18 para. 2 repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15157511]: Sch. 18 para. 3 repealed (29.4.1996 coming into force in accordance with the provisions of Chapter II of Part IV of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15157521]: Sch. 18 para. 7 repealed (29.4.1996 coming into force in accordance with the provisions of Chapter II of Part IV of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15157781]: Sch. 20 paras. 1, 3-6, 8 modified (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(a)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/a)
[^c15157791]: Definition in Sch. 20 para. 1(1) inserted (3.5.1994 with effect for the underwriting year 1992 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 12(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/12/1/3)
[^c15157801]: Word in Sch. 20 para. 1(2) omitted (9.3.1995 with effect for the year 1992-93 and subsequent years of assessment) by virtue of [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [regs. 1](https://www.legislation.gov.uk/uksi/1995/353/regulation/1), [3(2)](https://www.legislation.gov.uk/uksi/1995/353/regulation/3/2)
[^c15157811]: Sch. 20 para. 1(2)(c) added (9.3.1995 with effect for the year 1992-93 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [regs. 1](https://www.legislation.gov.uk/uksi/1995/353/regulation/1), [3(3)](https://www.legislation.gov.uk/uksi/1995/353/regulation/3/3)
[^c15157821]: Sch. 20 para. 2(2) substituted for Sch. 20 para. 2(2)(3) (retrospective to 27.7.1993) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 143](https://www.legislation.gov.uk/ukpga/1995/4/section/143)
[^c15157831]: Sch. 20 paras. 1, 3-6, 8 modified (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(a)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/a)
[^c15157861]: Sch. 20 paras. 1, 3-6, 8 modified (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(a)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/a)
[^c15157871]: Word in Sch. 20 para. 4(1)(2) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(g)(i)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/g/i)
[^c15157881]: Sch. 20 para. 4(1A) inserted (9.3.1995 with effect for the year 1992-93 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [regs. 1](https://www.legislation.gov.uk/uksi/1995/353/regulation/1), [4(2)](https://www.legislation.gov.uk/uksi/1995/353/regulation/4/2)
[^c15157911]: Sch. 20 paras. 1, 3-6, 8 modified (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(a)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/a)
[^c15157921]: Word in Sch. 20 para. 5(1) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(g)(ii)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/g/ii)
[^c15157941]: Sch. 20 paras. 1, 3-6, 8 modified (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(a)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/a)
[^c15157951]: Words in Sch. 20 para. 6(2) substituted (31.12.1999) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 3(a)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/3/a)
[^c15157961]: Sch. 20 para. 6(2)(a) substituted (31.12.1999) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 3(b)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/3/b)
[^c15157971]: Words in Sch. 20 para. 6(2)(b) substituted (31.12.1999) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 3(c)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/3/c)
[^c15157981]: Words in Sch. 20 para. 7(2) substituted (3.5.1994 with effect for the year 1992-93 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 12(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/12/2/3)
[^c15158011]: Sch. 20 para. 8 substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 13](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/13)
[^c15158021]: Words in Sch. 20 para. 8 inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [regs. 1](https://www.legislation.gov.uk/uksi/1999/3308/regulation/1), [4](https://www.legislation.gov.uk/uksi/1999/3308/regulation/4)
[^c15158031]: Sch. 20 para. 9(3) repealed (31.7.1997 with effect in relation to distributions made on or after 6.5.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 34](https://www.legislation.gov.uk/ukpga/1997/58/section/34), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 4 Pt. II para. 30(1)(a)(2)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/part/II/paragraph/30/1/a/2), [Sch. 8 Pt. II(10)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/10) Note
[^c15158111]: Sch. 20 para. 10 omitted (3.5.1994) (*temp.* for the years 1994-95, 1995-96 and 1996-97) by virtue of [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 14(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/14/3)
[^c15158121]: Sch. 20 paras. 10 modified (9.3.1995 with effect for the year 1997-98 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(b)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/b)
[^c15158131]: Words in Sch. 20 para. 10(1)-(4) substituted (3.5.1994 but without effect for the years 1994-95, 1995-96 and 1996-97) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 14(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/14/1/3)
[^c15158171]: Words in Sch. 20 para. 10(4) substituted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 5](https://www.legislation.gov.uk/uksi/1999/3308/regulation/5)
[^c15158181]: Sch. 20 para. 10(5) inserted (3.5.1994 but without effect for the years 1994-95, 1995-96 and 1996-97) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 14(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/14/2/3)
[^c15158461]: By [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(2)(a)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/2/a), it is provided that for the words “any payment which is” there shall be substituted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) the words “the aggregate of any payments which are”
[^c15158471]: Words in Sch. 20 para. 11(2) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 15(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/15/1)
[^c15158481]: Words in Sch. 20 para. 11(2) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(2)(b)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/2/b)
[^c15158491]: Words in Sch. 20 para. 11(2)(a) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(2)(c)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/2/c)
[^c15158511]: Word in Sch. 20 para. 11(2)(b) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(2)(d)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/2/d)
[^c15158521]: Sch. 20 para. 11(2A) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(3)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/3)
[^c15158531]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9); section 59C was inserted by section 194 of the Finance Act 1994, and amended by section 109(1) of the Finance Act 1995. Section 86 was substituted by section 110(1) of the Finance Act 1995.
[^c15158541]: Words in Sch. 20 para. 11(3) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 15(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/15/2)
[^c15158551]: Words in Sch. 20 para. 11(3)(b) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(4)(a)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/4/a)
[^c15158561]: Word in Sch. 20 para. 11(3) omitted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by virtue of [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(4)(b)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/4/b)
[^c15158571]: Words in Sch. 20 para. 11(3)(c) repealed (31.7.1997 with effect in relation to distributions made on or after 6.5.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 34](https://www.legislation.gov.uk/ukpga/1997/58/section/34), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 4 Pt. II para. 30(1)(b)(2)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/part/II/paragraph/30/1/b/2), [Sch. 8 Pt. II(10)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/10) Note
[^c15158591]: Sch. 20 para. 11(3)(d)(e) added (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(4)(d)(e)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/4/d/e)
[^c15158601]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12); section 272 was amended by paragraph 12 of Schedule 38 to the [Finance Act 1996 (c.8)](https://www.legislation.gov.uk/ukpga/1996/8).
[^c15158611]: Words in Sch. 20 para. 11(4) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(5)(a)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/5/a)
[^c15158621]: Words in Sch. 20 para. 11(4) substituted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(5)(b)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/5/b)
[^c15158631]: Sch. 20 para. 11(5) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 15(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/15/3)
[^c15158641]: Words in Sch. 20 para. 11(5) substituted (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 8(2)(6)](https://www.legislation.gov.uk/uksi/1995/353/regulation/8/2/6)
[^c15158651]: Definition in Sch. 20 para. 11(5) substituted (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 8(3)(6)](https://www.legislation.gov.uk/uksi/1995/353/regulation/8/3/6)
[^c15158661]: Words in Sch. 20 para. 11(5) substituted (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 8(4)(6)](https://www.legislation.gov.uk/uksi/1995/353/regulation/8/4/6)
[^c15158671]: Section 179A of the Finance Act 1993 was inserted by paragraph 6(2) of Schedule 21 to the Finance Act 1994.
[^c15158681]: Sch. 20 para. 11(6)-(7) added (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 8(5)(6)](https://www.legislation.gov.uk/uksi/1995/353/regulation/8/5/6)
[^c15158691]: Words in Sch. 20 para. 13(1) repealed (3.5.1994 with effect for the year 1992-93 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 16(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/16/1/3), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 6
[^c15158701]: Sch. 20 para. 13(6) inserted (3.5.1994 with effect for the year 1992-93 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 16(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/16/2/3)
[^c15157761]: Sch. 20 excluded (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 7(1)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/7/1)
[^c15158791]: [1973 c. 63](https://www.legislation.gov.uk/ukpga/1973/63).
[^c15158801]: Sch. 23 Pt. I partly in force; Sch. 23 Pt. I partly in force at Royal Assent, Sch. 23 Pt. I(7) in force at 1.2.1994 see S.I. 1993/2842, art. 3(3), otherwise in force in accordance with ss. 4, 11(5), 12(8).
[^c15149811]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c15156461]: Sch. 2 para. 1(4) power fully exercised (10.11.1993): 1.12.1993 appointed day by [S.I. 1993/2782](https://www.legislation.gov.uk/uksi/1993/2782), [art. 2](https://www.legislation.gov.uk/uksi/1993/2782/article/2).
[^c15156471]: Sch. 2 para. 2(5) power fully exercised (10.11.1993): 1.12.1993 appointed day by [S.I. 1993/2782](https://www.legislation.gov.uk/uksi/1993/2782), [art. 2](https://www.legislation.gov.uk/uksi/1993/2782/article/2).
[^c15156481]: [1983 c. 55](https://www.legislation.gov.uk/ukpga/1983/55).
[^c15156491]: Sch. 2 para. 4(3) power fully exercised (8.9.1993): 1.10.1993 appointed day by [S.I. 1993/2214](https://www.legislation.gov.uk/uksi/1993/2214), [art. 2](https://www.legislation.gov.uk/uksi/1993/2214/article/2).
[^c15156501]: [1985 c. 54](https://www.legislation.gov.uk/ukpga/1985/54).
[^c15156961]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c15156981]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c15157171]: Words in Sch. 15 para. 2(4)(a) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [80(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/80/2)
[^c15157181]: Definition in Sch. 15 para. 2(5) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [80(3)](https://www.legislation.gov.uk/uksi/2001/3629/article/80/3)
[^c15157191]: Sch. 15 para. 3(4)(a)-(c) substituted (29.4.1996 with effect as mentioned in [s. 134(2)(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/134/2/3) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 134](https://www.legislation.gov.uk/ukpga/1996/8/section/134), [Sch. 20 para. 70](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/70)
[^c15157201]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15157231]: Sch. 15 para. 5A inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/3)
[^c15157241]: Words in Sch. 15 para. 6 substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(4)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/4/a)
[^c15157251]: Words in Sch. 15 para. 6 inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(4)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/4/b)
[^c15157261]: Words in Sch. 15 para. 7 substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/5)
[^c15157211]: Sch. 15 para. 4A and preceding cross-heading inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/2)
[^c15157221]: Sch. 15 para. 4A and preceding cross-heading inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/2)
[^c15157281]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15157291]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15157301]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15157321]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15157351]: Sch. 17 para. 3 applied (with modifications) (29.4.1996) by [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 117A](https://www.legislation.gov.uk/ukpga/1992/12/section/117A), [117B](https://www.legislation.gov.uk/ukpga/1992/12/section/117B) (as inserted (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 104](https://www.legislation.gov.uk/ukpga/1996/8/section/104), [Sch. 14 para. 62](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/62))
[^c15157361]: Words in Sch. 17 para. 3(2)(a) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [81(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/81/2/a)
[^c15157371]: Definition in Sch. 17 para. 3(3) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [81(2)(b)](https://www.legislation.gov.uk/uksi/2001/3629/article/81/2/b)
[^c15157391]: Sch. 17 para. 4 repealed (29.4.1996 with effect in accordance with Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15 para. 22(6)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/22/6))
[^c15157411]: Sch. 17 para. 5 repealed (29.4.1996 with effect in accordance with Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15 para. 22(6)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/22/6))
[^c15157421]: Sch. 17 para. 6 repealed (29.4.1996 with effect in accordance with Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15 para. 22(6)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/22/6))
[^c15157461]: Words substituted in Sch. 17 para. 7(2)(b) (28.7.2000 with effect as noted in [Sch. 29 para. 43(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/43/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 102](https://www.legislation.gov.uk/ukpga/2000/17/section/102), [Sch. 29 Pt. II para. 43](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/part/II/paragraph/43)
[^c15157471]: Words in Sch. 17 para. 7(4)(a) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [81(3)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/81/3/a)
[^c15157481]: Words in Sch. 17 para. 7(4) substituted (1.12.2001) by [S.I. 2001/3649](https://www.legislation.gov.uk/uksi/2001/3649), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3649/article/1/2), [81(3)(b)](https://www.legislation.gov.uk/uksi/2001/3649/article/81/3/b)
[^c15157491]: Sch. 17 para. 8 repealed (3.5.1994 with effect in accordance with [s. 93(11)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/11) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) Note
[^key-37f08113ba516d760c7e0f6b9209791d]: Sch. 3 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-e872e2d2730c8cba6a4e6ddc634d911a]: Sch. 4 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-ce31edd1b6e73ee3204a12c421fca0c9]: Sch. 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-914eb481a3767f70aab85554a9aa11d0]: [Ss. 73-76](https://www.legislation.gov.uk/ukpga/1993/34/section/73) 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-931687a39376a06d1ea134e2fb609f93]: [S. 68](https://www.legislation.gov.uk/ukpga/1993/34/section/68) 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-7d14826bbabc00aec57f4dc3b9b3e10a]: [S. 105(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/105/1)[(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/105/2) 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-bb3b6958e5985bf586b4b3c528c1fd7a]: [S. 124](https://www.legislation.gov.uk/ukpga/1993/34/section/124) 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-04c395b727b50f2e4e7cd78a4dc370cd]: [S. 22](https://www.legislation.gov.uk/ukpga/1993/34/section/22) repealed (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 5(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/5/1)
[^key-738469f8576ca13587d61886114035f7]: S. 36(1)-(3) repealed (15.9.2003) by [Enterprise Act 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-a1c4a7a320ba19642897baf04a98ba4e]: S. 10 heading substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(7)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/7)
[^key-2c82fec7bb20be5ae2b8316992fcb58e]: Sch. 20A 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-4435f32e692306cd7100c6b814c6ba68]: S. 179B inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 25 para. 2](https://www.legislation.gov.uk/ukpga/2004/12/schedule/25/paragraph/2)
[^key-1a7f423f84f692e278d2414ebe4d043f]: Words in s. 10(2) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(3)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/3/a)
[^key-042b073816b099f0087f557c499e443a]: Words in s. 10(2) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(3)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/3/b)
[^key-8c61eae379eabc3cc532142ad9b3920b]: Words in s. 10(3) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(4)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/4/a)
[^key-1676fd1807638c157cfdb7bb9b67f55c]: Words in s. 10(3) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(4)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/4/b)
[^key-fe78f98de0193183aaa0a42e8ba8ad29]: Words in s. 10(1) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/2)
[^key-9d2cb92816bf6d631133669eccbe25b1]: S. 10(4) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/5)
[^key-155418390eb4be22a03d3b22d98ab532]: S. 10(6) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(6)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/6)
[^key-215d9258b7c9862d98c5693b915205d0]: S. 24(4)(e) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 17](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/17) Group 3
[^key-85110b2c19aafbe83eab8047f4e3142c]: S. 171(2)(a)(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. 464(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/464/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-446915b0637b6c401040db1419c749f3]: S. 183(1) 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-a37211613f5a36004dbbf9a686cffc78]: S. 77(3) 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-e487284564b41509334d8f8f9c2a4a30]: Sch. 6 para. 2 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-4d33af9bdb6c62d58ed9ccf4b410d775]: Sch. 6 para. 6 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-4f80593336d898b4d9534e60b3c97716]: Sch. 6 para. 7 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-12e2524be9e8250511afd173f269429a]: Words in Sch. 20A para. 2(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. 466(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/466/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-307a7e4fbb8e5959838187d1509d4384]: Words in Sch. 20A para. 7(2) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 466(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/466/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-ff9aee54bcdf366a70877b77ecbac972]: Words in s. 184(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338)](https://www.legislation.gov.uk/uksi/2005/3338), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3338/regulation/1/1), [16](https://www.legislation.gov.uk/uksi/2005/3338/regulation/16)
[^key-0d4d638e4f1cc57fd3cfb25bf0ce33d6]: Words in Sch. 20A para. 8 substituted (14.2.2006) by [The Lloyds Underwriters (Conversion to Limited Liability Underwriting) (Tax) Regulations 2006 (S.I. 2006/112)](https://www.legislation.gov.uk/uksi/2006/112), [regs. 1](https://www.legislation.gov.uk/uksi/2006/112/regulation/1), [2](https://www.legislation.gov.uk/uksi/2006/112/regulation/2)
[^key-5f2b76f9534877006cd799888ef350ad]: S. 36(4)(5) repealed (N.I.) (27.3.2006) by [The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455 (N.I. 10))](https://www.legislation.gov.uk/nisi/2005/1455), [art. 1(3)](https://www.legislation.gov.uk/nisi/2005/1455/article/1/3), [Sch. 9](https://www.legislation.gov.uk/nisi/2005/1455/schedule/9); [S.R. 2006/21](https://www.legislation.gov.uk/nisr/2006/21), [art. 2](https://www.legislation.gov.uk/nisr/2006/21/article/2) (subject to [S.R. 2006/22](https://www.legislation.gov.uk/nisr/2006/22), arts. 2-7)
[^key-b53fe8a799449ee6b50a0e686e910963]: S. 182(6) inserted (20.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 45(3)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/3)[(8)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/8)[(9)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/9); [S.I. 2005/3337](https://www.legislation.gov.uk/uksi/2005/3337), [art. 3](https://www.legislation.gov.uk/uksi/2005/3337/article/3)
[^key-5eb5fcc7f5e7471f3eb427bc4602d396]: [S. 173](https://www.legislation.gov.uk/ukpga/1993/34/section/173) repealed (20.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 45(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/1)[(8)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/8)[(9)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/9), [Sch. 11 Pt. 2(11)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/11); [S.I. 2005/3337](https://www.legislation.gov.uk/uksi/2005/3337), [art. 3](https://www.legislation.gov.uk/uksi/2005/3337/article/3)
[^key-fe5ec98f808cac776270c697e4713979]: [Sch. 19](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19) repealed (20.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 45(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/1)[(8)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/8)[(9)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/9), [Sch. 11 Pt. 2(11)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/11); [S.I. 2005/3337](https://www.legislation.gov.uk/uksi/2005/3337), [art. 3](https://www.legislation.gov.uk/uksi/2005/3337/article/3)
[^key-561d2ee247a3ac647b01d8b983dd0c17]: [S. 106](https://www.legislation.gov.uk/ukpga/1993/34/section/106) 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-c640b9ccd2ef0b7938872900036278b5]: S. 107(4)-(7) 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-161e182aca6b39d5e8f55774308ced9f]: [S. 112](https://www.legislation.gov.uk/ukpga/1993/34/section/112) 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_F_ce9a57d6-0708-4b69-ab7b-acebb107b123]: Words in s. 182(1)(a) repealed (20.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 45(2)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/3)[(8)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/8)[(9)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/9), Sch. 11 Pt. 2(11); [S.I. 2005/3337](https://www.legislation.gov.uk/uksi/2005/3337), [art. 3](https://www.legislation.gov.uk/uksi/2005/3337/article/3)
[^key-d7b1d9bd51644a696181951ac4c066b2]: S. 97 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-afd528e91ee968faf55eedfb1e235228]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1993/34/schedule/10) 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-cb72f414b4f4ff9915cab1d0e0d619b1]: Sch. 11 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-5a3a3f4007b5af197108739fb55765df]: [S. 98](https://www.legislation.gov.uk/ukpga/1993/34/section/98) 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-0269e86c902c62ac2987439b0e879021]: [S. 101](https://www.legislation.gov.uk/ukpga/1993/34/section/101) 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-116afbe03e34d300d18c884ddd4a4a92]: [S. 102](https://www.legislation.gov.uk/ukpga/1993/34/section/102) 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-410f78c38513580a487bd656d60e2672]: Words in s. 184(1) substituted (31.12.2006) by [The Lloyds Sourcebook (Finance Act 1993 and Finance Act 1994) (Amendment) Order 2006 (S.I. 2006/3273)](https://www.legislation.gov.uk/uksi/2006/3273), [arts. 1](https://www.legislation.gov.uk/uksi/2006/3273/article/1), [2](https://www.legislation.gov.uk/uksi/2006/3273/article/2)
[^key-64afafe3284fc3efba90ac3f1b99020f]: Sch. 9 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-8e9141be7bfaf9dd5345adf100051d07]: [S. 51](https://www.legislation.gov.uk/ukpga/1993/34/section/51) 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-8eba215e09b7b2253b6a4d22711aebce]: [S. 52](https://www.legislation.gov.uk/ukpga/1993/34/section/52) 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-2d15dc91a95041873833baf8f0d1cedf]: [S. 59](https://www.legislation.gov.uk/ukpga/1993/34/section/59) 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-ef417e9eb5edeef82e14eaaa1377eb69]: [S. 80](https://www.legislation.gov.uk/ukpga/1993/34/section/80) 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. 355](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/355), [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-dbc09ac0570e7af08a849bdc54b10271]: [S. 111](https://www.legislation.gov.uk/ukpga/1993/34/section/111) 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. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b0be821fcde104adfdaf7c9817292c52]: [S. 118](https://www.legislation.gov.uk/ukpga/1993/34/section/118) 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. 356](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/356), [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-28b6742e5f64202487be9145bcf3f9e0]: S. 176(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. 357(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/357/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-efd2ef46980c427b3e3f59131f5f10b5]: Words in s. 176(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. 357(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/357/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5195bedb1b5816a51b04d715c0248006]: Words in s. 180 heading 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. 358(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/358/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c62dd033bfb0ac0158529d4940db2a06]: S. 180(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. 358(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/358/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f0fd710f1d4bdb9d2ea1f0217808ae82]: [S. 183(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/183/2) 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-560ee61aeb4dfdf587d78d407d015f67]: [S. 208(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/208/1) 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-737d0a2aae2c06e7ea5cefe06342842c]: Words in s. 212 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. 360](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/360) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5e412765a719d0b4792c9be1e97ed07b]: [Sch. 6 para. 8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/8) 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-8928ccb1c5490b0bb088b07bf75e949f]: [Sch. 6 para. 9](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/9) 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-aaade3c90c6c8e6530976014bf9f5210]: [Sch. 6 para. 13](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/13) 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-119afdb5f7b8e129e8c709eaf9d5c4a8]: [Sch. 6 para. 15](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/15) 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-73d0142b2bfc4f225f6c55202d057189]: Words in Sch. 20A para. 2(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. 361(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/361/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2cff86683be66e5e1cfd3a14e8e335c2]: Sch. 20A para. 2(3)(4) 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. 361(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/361/2/b), [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-7bf603a5fa1c155d22a5a7fb3cce4a48]: Words in Sch. 20A para. 5(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. 361(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/361/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-35bb6af3db6483747aa5d57a42caf0a0]: Words in Sch. 20A para. 7(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. 361(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/361/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6a7899752608c9bed5c18c8abc5fc628]: S. 185(1A)-(1C) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 102(3)](https://www.legislation.gov.uk/ukpga/2007/11/section/102/3) (with [s. 102(5)](https://www.legislation.gov.uk/ukpga/2007/11/section/102/5))
[^key-f106cb55b400ab0d5a4235a0217880e5]: Words in s. 185(7) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 102(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/102/4)
[^key-b4e2a1b8df3d46aea9d4b46f8513445d]: Words in s. 37(1) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 15(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/15/a), [23(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/1)
[^key-fcf2baaef5d3c7414ab4e78a4fa51f57]: Words in s. 37(2) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 15(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/15/b), [23(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/1)
[^key-4c89e01ec7ede89614aadefc17cfd538]: S. 91(5) 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-46a6cd13ec8cc03b8e469abfe5840aaa]: S. 91(6) 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-425d3b129febb6d842930a5b8dda50a8]: [Sch. 14 para. 9](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/9) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/8)
[^key-732b0aab9a9f8a3dc940aa5f50122ed6]: Words in s. 24(4) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 14(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/14/a), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-520e8102c1665ae8ae72d9806ec669a1]: Words in s. 24(4)(a) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 14(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/14/b), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-30983ea65fa28ef5926dcf43f518d14d]: Words in s. 24(4)(b) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 14(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/14/c), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-1a502a94b53681609dc5c0ee98cf7888]: Words in s. 24(4)(c) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 14(d)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/14/d), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-219c65b3b60f2e2c99337bb66198c485]: S. 24(4)(d) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 14(e)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/14/e), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-e1a22d2a775f129a60e1e2ff2320a645]: Sch. 20A inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), s. 107(6), [Sch. 33 para. 1](https://www.legislation.gov.uk/ukpga/2008/9/schedule/33/paragraph/1)
[^key-13a7f1b587e3bcdb5239b6a8ec1f2519]: S. 185(A1) inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 107(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/107/2)
[^key-67a185c570d8f0a9d07627edf62e5ca1]: S. 185(1ZA) inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 107(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/107/4)
[^key-ad165daa45fef31f292cd53802f7d306]: Words in s. 185(1) substituted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 107(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/107/3/a)
[^key-b3f1dcd8124b96aa33124602287ad9a9]: Words in s. 185(1) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 107(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/107/3/b)
[^key-6de2136750a19abccd6864314c0c957d]: S. 185(1A)(za) inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 107(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/107/5)
[^key-1d6489ed625fb75a9cfdd821fc53b946]: [S. 69](https://www.legislation.gov.uk/ukpga/1993/34/section/69) 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-18a4735687d470579b547cb96e88f372]: [S. 108](https://www.legislation.gov.uk/ukpga/1993/34/section/108) 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-9a41cfa08b6e6f77d0ae1be4cc7399bc]: S. 109(1)(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. 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-3de3f7875b1f1ddb9870e046b9bea0d3]: S. 109(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. 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-5762e55fed9ad18f483fde4aa9d70906]: [S. 110](https://www.legislation.gov.uk/ukpga/1993/34/section/110) 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-8a600a59e0e0da98794b3f15306dd578]: [S. 123](https://www.legislation.gov.uk/ukpga/1993/34/section/123) 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-7f756ced7698721f8c0f4711c5f1d476]: [Sch. 6 para. 11](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/11) 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-b2dcb8b9f4d9809e57a62ee47f8b2dc3]: Sch. 20B: Sch. 20A renumbered as Sch. 20B (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 45 para. 3(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/45/paragraph/3/1)
[^key-435e73a82bb1dd4c65840130436c5152]: S. 107(3)(a) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(e)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/e)
[^key-01ee2a6fcd747d862e1fb2df2d9424bf]: Words in s. 185(1ZA)(b) substituted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 45 para. 3(2)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/45/paragraph/3/2/c)
[^key-01332d5a723c4402230fec0646ff1e0f]: [Sch. 21](https://www.legislation.gov.uk/ukpga/1993/34/schedule/21) omitted (1.4.2010) by virtue of [The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054)](https://www.legislation.gov.uk/uksi/2009/3054), [art. 1](https://www.legislation.gov.uk/uksi/2009/3054/article/1), [Sch. para. 5(b)](https://www.legislation.gov.uk/uksi/2009/3054/schedule/paragraph/5/b)
[^key-2e48ff95be48ff3b3024488cd9ee06d5]: Ss. 92-92E 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. 277](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/277), [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-ae6d44718951b30331c91a40786a4f8b]: [S. 54](https://www.legislation.gov.uk/ukpga/1993/34/section/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-7db5b0f4ba32e6ad8fcf33f470f7cd83]: [S. 72](https://www.legislation.gov.uk/ukpga/1993/34/section/72) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-c469d289ab54d87840b0699aa9379b62]: [S. 77(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/77/4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-71d2322f9554baf8f7cba680256af8a7]: [S. 109(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/109/3) 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-f69c6f4750dca1b7f0454e847c30d6b4]: Words in s. 178(3)(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. 63(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/63/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-c00a3273c58349b229a4d9e1f5cb48b3]: Words in s. 178(3)(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. 63(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/63/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-8c30ba0e0f8e2e57f8e1e8ee0fc09c89]: [S. 187(2)-(8)](https://www.legislation.gov.uk/ukpga/1993/34/section/187/2) omitted (1.4.2010) by virtue of [The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054)](https://www.legislation.gov.uk/uksi/2009/3054), [art. 1](https://www.legislation.gov.uk/uksi/2009/3054/article/1), [Sch. para. 5(a)](https://www.legislation.gov.uk/uksi/2009/3054/schedule/paragraph/5/a) (with [art. 5](https://www.legislation.gov.uk/uksi/2009/3054/article/5))
[^key-01ac0366aa27132dd3cb69d5489d2afe]: Words in [s. 193(6)](https://www.legislation.gov.uk/ukpga/1993/34/section/193/6) 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. 278](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/278) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e54cdb5ef95b3fb9132bada6664fa7f4]: [S. 194](https://www.legislation.gov.uk/ukpga/1993/34/section/194) 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. 49](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/49), [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-f2816e90c7039bb95a46abbc01c48297]: Words in [s. 195(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/195/3) 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. 8 para. 50](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/50), [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-ece7ab98e8b5d651a2f233c168a9321c]: Sch. 6 para. 10 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-e44fc4a257c98b0b41a915a2e3cc7835]: [Sch. 14 para. 8(2)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/8/2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5e9b0dcea04361ed22e6125950a4b279]: [Sch. 14 para. 8(3)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/8/3) 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-590b61faf49fd8cfbdbf3f9e96709807]: [Sch. 14 para. 8(5)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/8/5) 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-77ec02779e554ed393f2324bd72ff12f]: [Sch. 14 para. 11](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/11) 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-6c9362e3e8ec38b17d3d706df38295b3]: Words in Sch. 20A para. 5(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. 279](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/279) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-708b245308b8d598c503815e5850ffa5]: Words in [s. 24(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/24/4) inserted (with application in accordance with art. 1(3) of the amending S.I.) by [The Lottery Duty (Exemption) Order 2010 (S.I. 2010/2959)](https://www.legislation.gov.uk/uksi/2010/2959), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2010/2959/article/1/2), [2](https://www.legislation.gov.uk/uksi/2010/2959/article/2) (with [art. 1(3)](https://www.legislation.gov.uk/uksi/2010/2959/article/1/3))
[^key-2d75802ed62a53860ff600215ece59c9]: S. 205(4) repealed (30.12.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 88(8)(a)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/8/a)[(9)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/9) (with [s. 88(10)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/10)); [S.I. 2011/2934](https://www.legislation.gov.uk/uksi/2011/2934), [art. 2](https://www.legislation.gov.uk/uksi/2011/2934/article/2)
[^key-6aa6ee568cc161474b69a398a4f22319]: S. 86(2)-(2B) substituted for s. 86(2) (17.7.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 37(2)](https://www.legislation.gov.uk/ukpga/2012/14/section/37/2)
[^key-731717b276df90f151236e85710b9dd9]: [S. 91(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/91/2) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 91](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/91)
[^key-c7a13177a32adb632a5f0e2f4c116861]: [S. 103(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/1) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(e)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/e)
[^key-131fa5a9877155c9e60047e59e145132]: [S. 103(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/3) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(e)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/e)
[^key-bd0cf346eb25bde7961ba9b9e71b9108]: Words in Sch. 23 Pt. VI repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-e0b0c73df1a3d9c37d0f6f625d80cd89]: [S. 67](https://www.legislation.gov.uk/ukpga/1993/34/section/67) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-6d06a53255f9d74d9dc08acfe820107f]: [S. 79(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/79/2) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-24d23684d76db63b97d3469f30dda7b7]: [S. 107(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/107/2) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-c38354025adcd1bcaf2e9d86a34790d6]: S. 182(1)(ca) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-5ee384fe7dc8345e419b092d95ea4f3d]: [S. 205(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/205/3) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-db16281c4393292c745d1cc2f240bd21]: [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/18/paragraph/6) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-36a60e49989735588329f5a3b8570998]: Words in s. 184(1) substituted (1.4.2013) by [The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636)](https://www.legislation.gov.uk/uksi/2013/636), [art. 1(2)](https://www.legislation.gov.uk/uksi/2013/636/article/1/2), [Sch. para. 3](https://www.legislation.gov.uk/uksi/2013/636/schedule/paragraph/3)
[^key-1c5d0a45e42ddee8c6eb7ad359259dc9]: Words in s. 179B heading substituted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [3(b)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/3/b)
[^key-7d1f68cbebe459282eceb4be506954bc]: Sch. 20A Pt. 1A inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/2)
[^key-1a4cf23f1484324b7e701c6e08b46497]: Sch. 20A para. 9A inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(4)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/4)
[^key-eb476568fcdd8c3d0cc52b5444fa9f13]: Sch. 20A heading substituted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(7)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/7)
[^key-a747658298cf7a1dc2ef1b594915dcb6]: Words in [s. 179B](https://www.legislation.gov.uk/ukpga/1993/34/section/179B) inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [3(a)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/3/a)
[^key-cfaf512c44f35d55446480415d1e6947]: Words in s. 184(1) inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [4(a)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/4/a)
[^key-e0776edbe606a7e15ef7dc0888293eb3]: Words in s. 184(1) inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [4(b)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/4/b)
[^key-9c4cd6f7044a3e9ab985560b88a7cc32]: Words in Sch. 20A para. 9(1)(a) inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(3)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/3)
[^key-12fd9faa3ce4c8b818ec9f3cdf95cd90]: Words in Sch. 20A para. 10 substituted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(5)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/5)
[^key-65490a31eddf89446879f51d497bae1f]: Sch. 20A para. 11(2A)(2B) inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(6)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/6)
[^key-ee705eec752ac090a7b58291976cec3a]: Sum in s. 29(7)(a) substituted for words (12.3.2015) by [The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)](https://www.legislation.gov.uk/uksi/2015/664), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/1/1), [Sch. 2 para. 6(2)](https://www.legislation.gov.uk/uksi/2015/664/schedule/2/paragraph/6/2) (with [reg. 5(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/5/1))
[^key-ecf410bf6f9400b1cc57f80245be8eab]: Sum in s. 31(2)(a) substituted for words (12.3.2015) by [The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)](https://www.legislation.gov.uk/uksi/2015/664), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/1/1), [Sch. 2 para. 6(3)(a)](https://www.legislation.gov.uk/uksi/2015/664/schedule/2/paragraph/6/3/a) (with [reg. 5(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/5/1))
[^key-391acc1dc62dded3fbbaf9cea31f98d1]: Sum in s. 31(4)(a) substituted for words (12.3.2015) by [The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)](https://www.legislation.gov.uk/uksi/2015/664), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/1/1), [Sch. 2 para. 6(3)(b)](https://www.legislation.gov.uk/uksi/2015/664/schedule/2/paragraph/6/3/b) (with [reg. 5(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/5/1))
[^key-ba62ec9eb420725ed4e6e057ac651b1c]: Words in Sch. 20A heading inserted (16.6.2016) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2016/597/regulation/9)
[^key-68960f98ad883b590d30248caed5f26a]: Words in Sch. 20A para. 1(6) omitted (16.6.2016) by virtue of [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [3](https://www.legislation.gov.uk/uksi/2016/597/regulation/3)
[^key-cd820b84be26625647b2f9def4bfe186]: Sch. 20A para. 4(7A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [4(c)](https://www.legislation.gov.uk/uksi/2016/597/regulation/4/c)
[^key-8f708a53b25220bb6212935392ac324a]: Words in Sch. 20A para. 4(6) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [4(a)](https://www.legislation.gov.uk/uksi/2016/597/regulation/4/a)
[^key-b9f2d479911c0f0fd85fe5e0a100600a]: Words in Sch. 20A para. 4(7) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [4(b)](https://www.legislation.gov.uk/uksi/2016/597/regulation/4/b)
[^key-f6aec0b9260a5f3641c99729dd80100a]: Words in Sch. 20A para. 5(1) omitted (16.6.2016) by virtue of [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [5](https://www.legislation.gov.uk/uksi/2016/597/regulation/5)
[^key-5096218d839ff9ffb1d6b3c986ada859]: Words in Sch. 20A para. 5A(7) omitted (16.6.2016) by virtue of [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [6](https://www.legislation.gov.uk/uksi/2016/597/regulation/6)
[^key-51231c93e02d4e14cfd5d11afb658284]: Sch. 20A para. 5C(7A) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [7(c)](https://www.legislation.gov.uk/uksi/2016/597/regulation/7/c)
[^key-c53ae4b2314478aa8fd848d9945f97c7]: Words in Sch. 20A para. 5C(6) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [7(a)](https://www.legislation.gov.uk/uksi/2016/597/regulation/7/a)
[^key-156157a4a527fea09cb01cc75fdc4ea3]: Words in Sch. 20A para. 5C(7) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [7(b)](https://www.legislation.gov.uk/uksi/2016/597/regulation/7/b)
[^key-f456e7b448eab9646c6279dd90cebf8d]: Words in Sch. 20A para. 5D(1) omitted (16.6.2016) by virtue of [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [8](https://www.legislation.gov.uk/uksi/2016/597/regulation/8)
[^key-45ace1122e1121827a086990b5f67db8]: S. 171(2B) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 55](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/55)
[^key-7f7b4ae74ca2fdbd70a792f1b3597b22]: Word in s. 185(1C)(a) substituted (1.10.2016) by [The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898)](https://www.legislation.gov.uk/uksi/2016/898), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2016/898/regulation/1/2), [12](https://www.legislation.gov.uk/uksi/2016/898/regulation/12)
[^key-01ad4630358f7fdbb44a3794433bdd0a]: Word in s. 185(1C)(b) substituted (1.10.2016) by [The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898)](https://www.legislation.gov.uk/uksi/2016/898), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2016/898/regulation/1/2), [12](https://www.legislation.gov.uk/uksi/2016/898/regulation/12)
[^key-9713283c23eeed77adc399e6ae146795]: Word in s. 185(2)(b) substituted (1.10.2016) by [The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898)](https://www.legislation.gov.uk/uksi/2016/898), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2016/898/regulation/1/2), [12](https://www.legislation.gov.uk/uksi/2016/898/regulation/12)
[^key-be3b9660a6308b43e5ac3d42039f9446]: Sch. 20B paras. 2-7 and cross-headings substituted for Sch. 20B paras. 2-12 (retrospective to 23.11.2016) by [Finance (No. 2) Act 2017 (c. 32)](https://www.legislation.gov.uk/ukpga/2017/32), [s. 44(1)](https://www.legislation.gov.uk/ukpga/2017/32/section/44/1)[(4)](https://www.legislation.gov.uk/ukpga/2017/32/section/44/4)
[^key-36b290a7a28c4b405947409e357d99fb]: [Sch. 6 para. 10](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/10) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-fe6c5b718a2bbf5df855c4cb4512daab]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [6](https://www.legislation.gov.uk/uksi/2011/1043/article/6) (with [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/2)[(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
#### Company operating in sterling and preparing accounts in another currency
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Earnings cap etc: no indexation in 1993-94.
#### Interpretation and commencement.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Expenditure involving crime.
#### Returns and information.
#### Time when expenditure is incurred.
#### Exploration and appraisal expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Calculation of consideration.
#### Calculation of consideration.
#### Corporation tax.
#### Residence: available accommodation.
#### Expenditure involving crime.
#### Modifications where loss carried forward.
#### Corporation tax.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Taxation of profits and allowance of losses.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Returns and information.
#### Exploration and appraisal expenditure.
#### Tariff receipts etc.
#### Fall in value relief: qualifying investments.
#### Corporation tax.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Year of assessment in which profits or losses arise.
#### Consequential amendments.
#### Consequential amendments.
#### Tariff receipts etc.
#### Fall in value relief: qualifying investments.
#### Stamp duty.
#### Waste disposal expenditure.
#### Fall in value relief: qualifying investments.
#### Rent to mortgage: England and Wales.
#### Pay and file: miscellaneous amendments.
#### Expenditure involving crime.
#### Interpretation and commencement.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Exploration and appraisal expenditure.
#### Exploration and appraisal expenditure.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Time when expenditure is incurred.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Double taxation relief in relation to petroleum revenue tax.
#### Fall in value relief: qualifying investments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Residence: available accommodation.
#### Residence: available accommodation.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Offences by bodies corporate.
#### Deemed disposals of unit trusts by insurance companies.
#### Non-trading gains and losses: relief.
#### Modification of Finance Act 1989.
#### Abolition of PRT for oil fields with development consents on or after 16th March 1993.
#### Taxation of profits and allowance of losses.
#### Interaction with ICTA.
#### Double taxation relief in relation to petroleum revenue tax.
#### Earnings cap etc: no indexation in 1993-94.
#### Residence: available accommodation.
#### Corporation tax.
#### Employers’ pension contributions.
#### Interpretation and commencement.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Returns and information.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Time when expenditure is incurred.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Fall in value relief: qualifying investments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Corporation tax.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Regulations and orders.
#### Taxation of profits and allowance of losses.
#### Consequential amendments.
#### Year of assessment in which profits or losses arise.
##### 92A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92E
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Taxation of profits and allowance of losses.
#### Allowance of expenditure on certain assets limited by reference to taxable field use.
#### Tariff receipts etc.
#### Interpretation of Part III and consequential amendments of assessments etc.
#### Year of assessment in which profits or losses arise.
#### Rent to mortgage: England and Wales.
#### Fall in value relief: qualifying investments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 179B
Schedule 20A to this Act (which makes provision for certain reliefs to be available where a member converts to limited liability underwriting or a Lloyd’s partnership converts to underwriting through a company) shall have effect.
#### Residence: available accommodation.
#### Interpretation of Part III and consequential amendments of assessments etc.
#### Corporation tax.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Time when expenditure is incurred.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Corporation tax.
#### Residence: available accommodation.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 20A
## Part 1 — Conversion to underwriting through successor companies
### Introduction
##### 1
- (1) This Part of this Schedule applies if the following conditions are satisfied.
- (2) Condition 1 is that—
- (a) a member gives notice of his resignation from membership of Lloyd’s in accordance with the rules or practice of Lloyd's,
- (b) in accordance with such rules or practice, the member does not undertake any new insurance business at Lloyd’s after the end of the member’s last underwriting year, and
- (c) the member does not withdraw that notice.
- (3) Condition 2 is that all of the member’s outstanding syndicate capacity is disposed of by the member under a conversion arrangement to a successor company (“the syndicate capacity disposal”) with effect from the beginning of the underwriting year next following the member’s last underwriting year.
- (4) Condition 3 is that, immediately before the syndicate capacity disposal,—
- (a) the member controls the successor company, and
- (b) more than 50% of the ordinary share capital of the successor company is beneficially owned by the member.
- (5) Condition 4 is that the syndicate capacity disposal is made in consideration solely of the issue to the member of shares in the successor company.
- (6) Condition 5 is that the successor company starts to carry on its underwriting business in the underwriting year ... next following the member’s last underwriting year.
- (7) In this paragraph “*the member’s last underwriting year*”, in relation to a member who gives notice of his resignation from membership of Lloyd's, means the underwriting year during which, or at the end of which, he ceases to be an underwriting member and becomes a non-underwriting member in accordance with the rules or practice of Lloyd's.
- (8) In this paragraph “*outstanding syndicate capacity*”, in relation to a member, means the syndicate capacity of the member other than any which—
- (a) the member disposes of to a person other than a successor member at or before the end of the member’s last underwriting year, or
- (b) ceases to exist with effect from the end of that year.
### Income tax: carry forward of loss relief following conversion
##### 2
- (1) This paragraph applies if—
- (a) the member’s total income for a year of assessment includes any income derived by the member from the successor company (whether by way of dividends on the shares issued to the member or otherwise), and
- (b) throughout the period beginning with the time of the syndicate capacity disposal and ending with the end of that year of assessment,—
- (i) the member controls the successor company, and
- (ii) more than 50% of the ordinary share capital of the successor company is beneficially owned by the member.
- (2) Section 83 of ITA 2007 shall apply as if the income so derived were profits on which the member was assessed under Part 2 of the Income Tax (Trading and Other Income) Act 2005 in respect of the member’s underwriting business for that year.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Capital gains tax: roll-over relief on disposal of syndicate capacity
##### 3
- (1) This paragraph applies if—
- (a) the aggregate of any chargeable gains accruing to the member on the syndicate capacity disposal exceeds the aggregate of any allowable losses accruing to him on that disposal, and
- (b) the member makes a claim under this paragraph to an officer of the Board.
- (2) The amount of the excess mentioned in sub-paragraph (1)(a) above (“the amount of the syndicate capacity gain”) shall for the purposes of capital gains tax be reduced by the amount of the rolled-over gain.
- (3) For the purpose of computing any chargeable gain accruing to the member on a disposal by him of any issued share or any asset directly or indirectly derived from any issued share—
- (a) the amount of the rolled-over gain shall be apportioned between the issued shares as a whole, and
- (b) the sums allowable as a deduction under section 38(1)(a) of the Gains Tax Act shall be reduced by the amount apportioned to the issued share under paragraph (a) above; but, in the case of a derived asset, the reduction shall be by an appropriate proportion of that amount;
and if the issued shares are not all of the same class, the apportionment between the shares under paragraph (a) above shall be in accordance with their market values at the time they were acquired by the member.
- (4) In this paragraph “*the amount of the rolled-over gain*” means the lesser of—
- (a) the amount of the syndicate capacity gain, and
- (b) the aggregate amount of any sums which would be allowable as a deduction under section 38(1)(a) of the Gains Tax Act if the issued shares were disposed of as a whole by the member in circumstances giving rise to a chargeable gain.
- (5) In this paragraph the “*issued shares*” means the shares in the successor company issued to the member in consideration for the syndicate capacity disposal.
### Capital gains tax: roll-over relief on disposal of assets of ancillary trust fund
##### 4
- (1) This paragraph applies if—
- (a) at the time of, or after, the syndicate capacity disposal, assets forming some or all of the member’s ancillary trust fund are—
- (i) withdrawn from the fund, and
- (ii) without unreasonable delay, disposed of by him to the successor company (the “ATF disposal”),
- (b) the aggregate of any chargeable gains accruing to the member on the ATF disposal exceeds the aggregate of any allowable losses accruing to him on that disposal,
- (c) throughout the period beginning with the time of the syndicate capacity disposal and ending with the time of the ATF disposal,—
- (i) the member controls the successor company, and
- (ii) more than 50% of the ordinary share capital of the successor company is beneficially owned by the member,
- (d) the ATF disposal is made in consideration solely of the issue to the member of shares (the “issued shares”) in the successor company, and
- (e) the member makes a claim under this paragraph to an officer of the Board.
- (2) But this paragraph does not apply if—
- (a) the member could have made a claim under paragraph 3 above, and
- (b) at the time the member makes a claim under this paragraph, no claim under paragraph 3 above is or has been made by him.
- (3) The amount of the excess mentioned in sub-paragraph (1)(b) above (“the amount of the ATF assets gain”) shall for the purposes of capital gains tax be reduced by the amount of the rolled-over gain.
- (4) For the purpose of computing any chargeable gain accruing to the member on a disposal by him of any issued share or any asset directly or indirectly derived from any issued share—
- (a) the amount of the rolled-over gain shall be apportioned between the issued shares as a whole, and
- (b) the sums allowable as a deduction under section 38(1)(a) of the Gains Tax Act shall be reduced by the amount apportioned to the issued share under paragraph (a) above; but, in the case of a derived asset, the reduction shall be by an appropriate proportion of that amount;
and if the issued shares are not all of the same class, the apportionment between the shares under paragraph (a) above shall be in accordance with their market values at the time they were acquired by the member.
- (5) In this paragraph “*the amount of the rolled-over gain*” means the lesser of—
- (a) subject to sub-paragraph (6) below, the amount of the ATF assets gain, and
- (b) the aggregate amount of any sums which would be allowable as a deduction under section 38(1)(a) of the Gains Tax Act if the issued shares were disposed of as a whole by the member in circumstances giving rise to a chargeable gain.
- (6) If the market value, immediately before the ATF disposal, of the assets disposed of under that disposal exceeds 120% of the amount of the ATF assets required, the amount of the ATF assets gain shall for the purposes of sub-paragraph (5)(a) above be reduced by multiplying it by—
$$RT$where—R is the amount of the ATF assets required, andT is the market value, immediately before the ATF disposal, of the assets disposed of under that disposal.$
- (7) In sub-paragraph (6) above “*the amount of the ATF assets required*” means the appropriate percentage of the amount of security required to be provided by the successor company in respect of its underwriting business in the underwriting year in which the ATF disposal is made.
- (7A) In sub-paragraph (7) above “the appropriate percentage” means the percentage that equates to the percentage of the ordinary share capital of the successor company that is beneficially owned by the member immediately before the ATF disposal.
- (8) This paragraph applies only on the first occasion on or after 6th April 2004 on which the member makes an ATF disposal.
- (9) If a claim made by the member under paragraph 3 above is revoked, this paragraph shall apply as if the claim had never been made.
### Interpretation of this Part of this Schedule
##### 5
- (1) In this Part of this Schedule—
- “*control*” shall be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010;
- “*ordinary share capital*” has the meaning given by section 989 of ITA 2007;
- “*successor company*” means a corporate member (within the meaning of Chapter 5 of Part 4 of the Finance Act 1994) which is a successor member;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*the syndicate capacity disposal*” has the meaning given by paragraph 1(3) above;
- “*underwriting business*”, in relation to a successor company, has the same meaning as in Chapter 5 of Part 4 of the Finance Act 1994.
- (2) For the purposes of this Part of this Schedule, shares comprised in any letter of allotment or similar instrument shall be treated as issued unless—
- (a) the right to the shares conferred by it remains provisional until accepted, and
- (b) there has been no acceptance.
- (3) Paragraphs 3 and 4 above (and paragraph 1 above so far as relating to those paragraphs) are to be construed as one with the Gains Tax Act.
## Part 2 — Conversion to underwriting through successor partnerships
### Introduction
##### 6
- (1) This Part of this Schedule applies if the following conditions are satisfied.
- (2) Condition 1 is that—
- (a) a member gives notice of his resignation from membership of Lloyd’s in accordance with the rules or practice of Lloyd's,
- (b) in accordance with such rules or practice, the member does not undertake any new insurance business at Lloyd’s after the end of the member’s last underwriting year, and
- (c) the member does not withdraw that notice.
- (3) Condition 2 is that all of the member’s outstanding syndicate capacity is disposed of by the member under a conversion arrangement to a successor partnership (“the syndicate capacity disposal”) with effect from the beginning of the underwriting year next following the member’s last underwriting year.
- (4) Condition 3 is that the member is the only person who disposes of syndicate capacity under a conversion arrangement to the successor partnership.
- (5) Condition 4 is that the successor partnership starts to carry on its underwriting business in the underwriting year next following the member’s last underwriting year.
- (6) In this paragraph “*the member’s last underwriting year*”, in relation to a member who gives notice of his resignation from membership of Lloyd's, means the underwriting year during which, or at the end of which, he ceases to be an underwriting member and becomes a non-underwriting member in accordance with the rules or practice of Lloyd's.
- (7) In this paragraph “*outstanding syndicate capacity*”, in relation to a member, means the syndicate capacity of the member other than any which—
- (a) the member disposes of to a person other than a successor member at or before the end of the member’s last underwriting year, or
- (b) ceases to exist with effect from the end of that year.
### Income tax: carry forward of loss relief following conversion
##### 7
- (1) This paragraph applies if—
- (a) the member’s total income for a year of assessment includes profits of the successor partnership’s underwriting business, and
- (b) throughout the period beginning with the time of the syndicate capacity disposal and ending with the end of that year of assessment, the member is beneficially entitled to more than 50% of the profits of that business.
- (2) Section 83 of ITA 2007 (carry-forward of trading losses against subsequent profits) shall have effect, in its application in relation to the losses of the old underwriting business, as if the profits of the successor partnership’s underwriting business to which the member is beneficially entitled for that year were profits on which the member was assessed under Part 2 of the Income Tax (Trading and Other Income) Act 2005 in respect of the old underwriting business for that year.
- (3) In sub-paragraph (2) above “*the old underwriting business*” means the member’s underwriting business carried on otherwise than through the successor partnership.
### Interpretation of this Part of this Schedule
##### 8
In this Part of this Schedule—
- “ successor partnership” means—a limited partnership formed under the law of Scotland which is a successor member, ora limited liability partnership formed under the law of any part of the United Kingdom which is a successor member.
- “*the syndicate capacity disposal*” has the meaning given by paragraph 6(3) above.
## Part 3 — Supplementary provisions
### Withdrawal of resignation notice
##### 9
- (1) This paragraph applies if a member—
- (a) makes a claim for relief under or by virtue of Part 1 or 2 of this Schedule, and
- (b) subsequently withdraws the notice of his resignation from membership of Lloyd's.
- (2) The member must give written notice of such withdrawal to an officer of the Board.
- (3) Such a notice must be given no later than six months from the date of the withdrawal of the notice of resignation.
- (4) All such adjustments shall be made, whether by discharge or repayment of tax, the making of assessments or otherwise, as are required as a result of the withdrawal of the notice of resignation (notwithstanding any limitation on the time within which any adjustment may be made).
- (5) If a member fails, fraudulently or negligently, to comply with sub-paragraphs (2) and (3) above, section 95 of the Taxes Management Act 1970 shall apply to him as if he had fraudulently or negligently made an incorrect return, statement or declaration in connection with the claim for relief made by him under or by virtue of this Schedule.
- (6) In this paragraph “*tax*” means income tax, capital gains tax or inheritance tax.
### Interpretation of this Schedule
##### 10
In this Schedule—
- “*conversion arrangement*” means a conversion arrangement made under the rules or practice of Lloyd's;
- “*successor member*” has the meaning given by the rules or practice of Lloyd's;
- “syndicate capacity”, in relation to a member or Lloyd’s partnership, means an asset comprising the rights of the member or partnership under a syndicate in which the member or partnership participates.
### Application of this Schedule
##### 11
- (1) Paragraphs 2 and 3 above (and the other provisions of this Schedule so far as relating to those paragraphs) have effect in relation to syndicate capacity disposals (within the meaning of Part 1 of this Schedule) made on or after 6th April 2004.
- (2) Paragraph 4 above (and the other provisions of this Schedule so far as relating to that paragraph) have effect in relation to ATF disposals (within the meaning of that paragraph) made on or after 6th April 2004 (even if the syndicate capacity disposal mentioned in that paragraph was made before that date).
- (2A) Paragraph 5B above (and the other provisions of this Schedule so far as relating to that paragraph) have effect in relation to syndicate capacity disposals (within the meaning of Part 1A of this Schedule) made on or after 19th December 2014.
- (2B) Paragraph 5C above (and the other provisions of this Schedule so far as relating to that paragraph) have effect in relation to ATF disposals (within the meaning of that paragraph) made on or after 19th December 2014 (even if the syndicate capacity disposal was made before that date).
- (3) Paragraph 7 above (and the other provisions of this Schedule so far as relating to that paragraph) have effect in relation to syndicate capacity disposals (within the meaning of Part 2 of this Schedule) made on or after 6th April 2004.
These repeals have effect in accordance with section 4 of this Act
#### Expenses of Members of Parliament.
#### Expenditure on shares.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Interaction with ICTA.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Interpretation and commencement.
#### Exploration and appraisal expenditure.
#### Chargeable periods in which expenditure may be brought into account.
#### Time when expenditure is incurred.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Time when expenditure is incurred.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Residence: available accommodation.
#### Stamp duty.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 7A to the Taxation of Chargeable Gains Act 1992—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 5 of this Act.
#### Calculation of consideration.
#### Waste disposal expenditure.
#### Non-trading gains and losses: relief.
#### Transitional relief for certain exploration and appraisal expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Modifications where loss carried forward.
#### Double taxation relief in relation to petroleum revenue tax.
#### Tariff receipts etc.
#### Stamp duty.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Residence: available accommodation.
#### Double taxation relief in relation to petroleum revenue tax.
#### Stamp duty.
These repeals have effect in accordance with section 4 of this Act
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Non-trading gains and losses: relief.
#### Counselling services for employees.
#### Exploration and appraisal expenditure.
#### Interpretation and commencement.
#### Tariff receipts etc.
#### Returns and information.
#### Rent to mortgage: England and Wales.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Returns and information.
#### Exploration and appraisal expenditure.
#### Expenses of Members of Parliament.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Indexation of allowances etc. for 1994-95 onwards.
#### Consequential amendments.
#### Returns and information.
#### Exploration and appraisal expenditure.
#### Fall in value relief: qualifying investments.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Transitional relief for charities etc.
#### Fall in value relief: interests in land.
#### Residence: available accommodation.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Amount of duty.
#### Interaction with ICTA.
#### Exploration and appraisal expenditure.
#### Tariff receipts etc.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
## SCHEDULE 20B
### Election by responsible person
##### 1
- (1) The responsible person for a taxable field may make an election that the field is to be non-taxable.
- (2) An election is irrevocable.
- (3) The responsible person may not make an election unless each person who is a participator at the time the election is made agrees to the election being made.
- (4) If the responsible person makes an election, the Commissioners may assume that each participator agrees to the election being made (unless it appears to the Commissioners that a participator does not agree).
### Method of election
##### 2
An election must be made in writing.
##### 3
An election must be notified to the Commissioners.
### Effect of election
##### 4
An election is deemed to have been made on the date on which notification of the election was sent to the Commissioners.
### No unrelievable field losses from field
##### 5
If an election is made, the field ceases to be taxable with effect from the start of the first chargeable period to begin after the election is made.
### Cancellation of election by Commissioners
##### 6
From the start of the first chargeable period to begin after an election is made, no allowable loss that accrues from the oil field is an allowable unrelievable field loss for the purposes of petroleum revenue tax.
##### 7
- (1) In this Schedule—
- “*Commissioners*” means the Commissioners for Her Majesty‘s Revenue and Customs;
- “*participator*”, in relation to a particular time, means a person who is a participator in the chargeable period which includes that time.
- (2) Expressions used in this Schedule and in Part 1 of the Oil Taxation Act 1975 have the same meaning in this Schedule as in Part 1 of that Act.
### Effect of cancellation
##### 8
- (1) If the Commissioners cancel an election under paragraph 6, the election is to be treated as though it had never had effect.
- (2) But that does not make a person liable for anything that the person did, or did not do, in consequence of the election having effect before its cancellation.
- (3) If the Commissioners cancel an election, the enactments relating to petroleum revenue tax apply to the oil field subject to sub-paragraphs (4) to (7).
- (4) The Commissioners may specify the periods within which PRT returns for the relevant chargeable periods must be delivered.
- (5) If the Commissioners specify the period within which a PRT return must be delivered, the provisions of OTA 1975 set out in sub-paragraph (6) apply to the specified period as if it were a period for the delivery of a PRT return that has been extended under paragraph 2 or 5 of Schedule 2 to OTA 1975.
- (6) The provisions of OTA 1975 referred to in sub-paragraph (5) are—
- (a) paragraph 12A of Schedule 2, and
- (b) paragraph 2(7) and (8) of Schedule 5 (including those provisions as applied to Schedule 6 to OTA 1975 by paragraph 2 of Schedule 6).
- (7) For the purposes of paragraph 4 of Schedule 2 to OTA 1975, the “initial period” is the period of thirty days beginning with the date on which the Commissioners give notice in accordance with paragraph 6 of this Schedule.
- (8) The Commissioners may by regulations make transitional provision (including provision modifying enactments) applicable to cases where elections are made and subsequently cancelled under this Schedule.
- (9) Regulations under sub-paragraph (8)—
- (a) are to be made by statutory instrument, and
- (b) are subject to annulment in pursuance of a resolution of the House of Commons.
- (10) In this paragraph—
- “*PRT return*” means a return under paragraph 2 or 5 of Schedule 2 to OTA 1975;
- “*relevant chargeable periods*”, in relation to a cancelled election, means the series of consecutive chargeable periods that—begins with the chargeable period from the start of which the election had effect, andends with the chargeable period during which the election is cancelled.
### Appeals
##### 9
- (1) The responsible person may appeal against a decision of the Commissioners under paragraph 2(1).
- (2) Any such appeal must be made within 3 months of the Commissioners giving notice under paragraph 3 of their decision to the responsible person.
##### 10
- (1) A person who is a participator, or a former participator, at the time the Commissioners cancel an election under paragraph 6 may appeal against the cancellation.
- (2) Any such appeal must be made within 3 months of the Commissioners giving notice under paragraph 7 of the cancellation (whether or not the notice was given to the person making the appeal).
##### 11
- (1) Any appeal under paragraph 9 or 10 must be made to the Commissioners—
- (a) by notice in writing, or
- (b) in any other form authorised by direction of the Commissioners.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) The provisions of paragraphs 14A to 14I of Schedule 2 to OTA 1975 shall apply in relation to an appeal under paragraphs 9 or 10 above as they apply in relation to an appeal against an assessment or determination made under that Act, subject to any necessary modifications.
### Interpretation
##### 12
- (1) In this Schedule—
- “*Commissioners*” means the Commissioners for Her Majesty's Revenue and Customs ...;
- “*election*” means an election in writing, or in any other form authorised by direction of the Commissioners, made to the Commissioners;
- “*former participator*”, in relation to a particular time, means a person who—is not a participator in the chargeable period which includes that time, butwas a participator in any earlier chargeable period;
- “*OTA 1975*” means the Oil Taxation Act 1975;
- “*participator*”, in relation to a particular time, means a person who is a participator in the chargeable period which includes that time.
- (2) Expressions used in this Schedule and in Part 1 of OTA 1975 have the same meaning in this Schedule as in that Part of OTA 1975.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
##### 92DA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92DB
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92DC
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92DD
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92DE
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 5 of this Act.
#### Re-organisations etc. involving debentures.
#### Restriction on set-off of pre-entry losses.
#### Provisions supplemental to sections 77 and 78.
#### Earnings cap etc: no indexation in 1993-94.
##### 62A
#### Fall in value relief: interests in land.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
These repeals have effect in accordance with section 4 of this Act
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### The basic rule: sterling to be used
#### Modifications where loss carried forward.
#### Taxation of profits and allowance of losses.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Pre-trading expenditure.
#### Abolition of PRT for oil fields with development consents on or after 16th March 1993.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Expenditure involving crime.
#### Expenditure involving crime.
#### Employers’ pension contributions.
##### 93A
- (1) This section applies where in an accounting period a company carries on a business and either the first condition or the second condition is fulfilled.
- (2) The first condition is that—
- (a) the accounts of the company as a whole are prepared in sterling but, so far as relating to part of the business, they are prepared, using the closing rate/net investment method, from financial statements and records prepared in a currency other than sterling; or
- (b) in the case of a company which is not resident in the United Kingdom, the company makes a return of accounts for its permanent establishment in the United Kingdom prepared in sterling but, so far as relating to part of the business, it is prepared, using that method, from financial statements and records prepared in a currency other than sterling.
- (3) The second condition is that—
- (a) the accounts of the company as a whole are prepared in a currency other than sterling ( “*the first currency*”) in accordance with generally accepted accounting practice but, so far as relating to part of the business, they are prepared, using the closing rate/net investment method, from financial statements and records prepared in a currency ( “*the second currency*”) which is neither sterling nor the first currency; or
- (b) in the case of a company which is not resident in the United Kingdom, the company makes a return of accounts for its permanent establishment in the United Kingdom prepared in a currency other than sterling ( “*the first currency*”) in accordance with generally accepted accounting practice, but, so far as relating to part of the business, it is prepared, using the closing rate/ net investment method, from financial statements and records prepared in a currency ( “*the second currency*”) which is neither sterling nor the first currency.
- (4) The profits or losses of the part of the business for an accounting period shall for the purposes of corporation tax be found by—
- (a) taking the amount of all the profits and losses of the part of the business for the period computed and expressed in the relevant foreign currency; and
- (b) taking—
- (i) in a case where the first condition is fulfilled, the sterling equivalent, or
- (ii) in a case where the second condition is fulfilled, the equivalent in the first currency,
of the amount found by applying paragraph (a) above.
- (5) In a case where the second condition is fulfilled, effect shall be given to subsection (4) above before effectis given to section 93(4) above.
- (6) In the application for the purposes of subsection (4)(a) above of—
- (a) section 578A(2) or (3) of the Taxes Act 1988, or
- (b) section 43(3), 74(2), 75(1), 76(2), (3) or (4), 99(1), (2) or (3) or 208(1) of the Capital Allowances Act,
it shall be assumed that any sterling amount mentioned in any of those sections is its equivalent expressed in the relevant foreign currency.
- (7) Where for any accounting period—
- (a) the accounts of the company, so far as relating to a part of its business, are prepared, using the closing rate/net investment method, from financial statements and records prepared in a currency which is not sterling and, where the second condition is fulfilled, is not the first currency, or
- (b) in the case of a company which is not resident in the United Kingdom, its return of accounts for its permanent establishment in the United Kingdom, so far as relating to a part of the company’s business, is prepared, using that method, from such financial statements and records,
then, if different such financial statements and records are prepared in different currencies, the company shall be treated for the purposes of this section as having a separate part of a separate business for each such different currency (and this section shall accordingly apply separately in relation to each such part).
- (8) In this section, “*part of a business*” includes any collection of assets and liabilities.
- (9) In this section, unless the context otherwise requires—
- “*accounts*” has the same meaning as in section 93 above;
- “*the closing rate/net investment method*” means the method so called as described under the title “Foreign currency translation” in the Statement of Standard Accounting Practice issued in April 1983 by the Institute of Chartered Accountants in England and Wales;
- “*losses*” has the same meaning as in section 92 above, except that it does not include allowable losses within the meaning of the Taxation of Chargeable Gains Act 1992;
- “*profits*” has the same meaning as in section 92 above, except that it does not include chargeable gains within the meaning of that Act;
- “*the relevant foreign currency*” means the currency in which the financial statements and records mentioned in subsection (2) or, as the case may be, (3) above are prepared;
- “*return of accounts*” has the same meaning as in section 93 above.
##### 94AA
- (1) Where any receipt or expense, or the value of any asset, liability or derivative contract, of a company—
- (a) is to be taken into account in making a computation under subsection (1) of section 92 above for an accounting period, and
- (b) is denominated in a currency other than sterling,
it shall be translated into its sterling equivalent by reference to a rate determined in accordance with subsection (4) below.
- (2) Where the amount of any receipt or expense, or the value of any asset, liability or derivative contract, of a company—
- (a) falls to be brought into account for the purposes of the accounts mentioned in paragraph (a), or the return of accounts mentioned in paragraph (b), of subsection (2) of section 93 above,
- (b) is denominated in a currency other than the relevant foreign currency, within the meaning of that section, and
- (c) accordingly falls to be translated into the relevant foreign currency,
the amount or value shall for the purposes of that section be translated from the currency mentioned in paragraph (b) above into the relevant foreign currency by reference to a rate determined in accordance with subsection (4) below.
- (3) Where, for any purpose of any provision of section 93A(4) or (6) above, any profit or loss denominated in one currency falls to be translated into its equivalent expressed in another currency, the translation shall be made by reference to a rate determined in accordance with subsection (4) below.
- (4) The rate is—
- (a) the rate used in the preparation of the accounts of the company for the accounting period in question, if that rate is an arm’s length exchange rate for the relevant day, or
- (b) in any other case, the London closing exchange rate for the relevant day.
- (5) The reference in subsection (4)(a) above to the exchange rate used in the preparation of the accounts of the company includes a reference to any exchange rate implied by a derivative contract whose underlying subject matter is currency.
- (6) Nothing in this section affects the operation of Chapter 4 of Part 17 of the Taxes Act 1988 (controlled foreign companies).
- (7) Nothing in paragraph 88 of Schedule 18 to the Finance Act 1998 (company tax returns, assessments and related matters) shall be taken to prevent an amount being translated under this section for an accounting period by reference to an exchange rate which was not the exchange rate used to translate that amount for the purposes of the Corporation Tax Acts for another accounting period (whether of the same or a different company).
- (8) In this section—
- “*accounts*” has the same meaning as in section 93 above;
- “*arm’s length exchange rate*” means such exchange rate as might reasonably be expected to be agreed between persons dealing at arm’s length;
- “*derivative contract*” shall be construed in accordance with Schedule 26 to the Finance Act 2002;
- “*the relevant day*”—where the rate used in the preparation of the accounts is an exchange rate for a particular day, means that day; andwhere the rate used in the preparation of the accounts is an average rate for a number of days, means each of those days;
- “*underlying subject matter*”, in relation to a derivative contract, shall be construed in accordance with Schedule 26 to the Finance Act 2002.
##### 94AB
- (1) Where the amount of any receipt or expense, or the value of any asset, liability or derivative contract, of a company falls to be translated into its sterling equivalent for the purposes of section 93(4) or (5) above, the translation shall be made by reference to a rate which is an arm’s length exchange rate for the appropriate day.
- (2) For the purposes of subsection (1) above, the “*appropriate day*” is the day the rate for which would have been used if the accounts, or return of accounts, of the company were translated into sterling in accordance with generally accepted accounting practice in relation to foreign currency translation.
- (3) Nothing in this section affects the operation of Chapter 4 of Part 17 of the Taxes Act 1988 (controlled foreign companies).
- (4) Nothing in paragraph 88 of Schedule 18 to the Finance Act 1998 (company tax returns, assessments and related matters) shall be taken to prevent an amount being translated under this section for an accounting period by reference to an exchange rate which was not the exchange rate used to translate that amount for the purposes of the Corporation Tax Acts for another accounting period (whether of the same or a different company).
- (5) In this section—
- “*accounts*” has the same meaning as in section 93 above;
- “*arm’s length exchange rate*” has the same meaning as in section 94AA;
- “*derivative contract*” shall be construed in accordance with Schedule 26 to the Finance Act 2002.
##### 94A
- (1) If a trade carried on by a petroleum extraction company is a ring fence trade—
- (a) subsection (1) of section 94 above shall not apply as regards the trade, but
- (b) regulations may make provision under that section as regards a case where in an accounting period the company carries on the trade and the condition mentioned in subsection (2) below is fulfilled.
- (2) The condition is that—
- (a) part of the trade consists of activities which relate to oil and are carried on under the authority of a petroleum licence in the United Kingdom or a designated area, and
- (b) part of the trade consists of activities which relate to gas and are carried on under the authority of a petroleum licence in the United Kingdom or a designated area.
- (3) For the purposes of this section—
- (a) a petroleum licence is a licence granted under Part I of the Petroleum Act 1998or the Petroleum (Production) Act (Northern Ireland) 1964;
- (b) a petroleum extraction company is a company which carries on activities under the authority of such a licence;
- (c) a designated area is an area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964.
- (4) For the purposes of this section “*ring fence trade*” means activities which—
- (a) fall within any of paragraphs (a) to (c) of subsection (1) of section 492 of the Taxes Act 1988 (oil extraction etc.), and
- (b) constitute a separate trade (whether by virtue of that subsection or otherwise).
- (5) For the purposes of this section—
- (a) “*oil*” means such substance as falls within the meaning of oil contained in section 502(1) of the Taxes Act 1988 and is not gas;
- (b) “*gas*” means such substance as falls within the meaning of oil contained in section 502(1) of the Taxes Act 1988 and is gas of which the largest component by volume, measured at a temperature of 15 degrees centigrade and a pressure of one atmosphere, is methane or ethane or a combination of those gases.
#### Pay and file: miscellaneous amendments.
#### Expenditure involving crime.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Parts of trades: petroleum extraction companies.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Residence: available accommodation.
#### Corporation tax.
#### Double taxation relief in relation to petroleum revenue tax.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Taxation of profits and allowance of losses.
#### Corporation tax.
#### Residence: available accommodation.
#### Residence: available accommodation.
#### Expenditure involving crime.
#### Accrual on qualifying assets and liabilities.
#### Modifications where loss carried forward.
##### 135A
##### 136A
#### Irrecoverable debts that become recoverable.
#### Interpretation and commencement.
#### Nominal amount of a debt.
##### 168A
#### Taxation of profits and allowance of losses.
##### 179A
- (1) This section applies where a member ceases to carry on his underwriting business by reason of death.
- (2) For the purposes of assessing the profits of the member’s underwriting business, the member shall be treated as having died at the end of the year of assessment which corresponds to the underwriting year immediately preceding that in which he actually died.
- (3) For the purposes of the Income Tax Acts—
- (a) the carrying on of the member’s underwriting business by his personal representatives shall not be treated as a change in the persons engaged in the carrying on of that business; and
- (b) subject to the provisions of any regulations made by the Board, the business shall be treated as continuing until the member’s deposit at Lloyd’s is paid over to his personal representatives.
#### Interpretation and commencement.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Time when expenditure is incurred.
#### Exploration and appraisal expenditure.
#### Double taxation relief in relation to petroleum revenue tax.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Tariff receipts etc.
#### Double taxation relief in relation to petroleum revenue tax.
#### Residence: available accommodation.
#### Increase in stamp duty threshold.
#### Rent to mortgage: England and Wales.
#### Corporation tax.
#### Stamp duty.
#### Residence: available accommodation.
#### Trading funds.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
### Currency contracts: matching
##### 4A
- (1) Regulations may provide that where—
- (a) as regards a contract an initial exchange gain or initial exchange loss accrues to a company for an accrual period under section 126(5) of this Act or would so accrue apart from regulations under this Schedule,
- (b) the relevant duty is eligible to be matched on any day in the accrual period with an asset held by the company, and such other conditions as may be prescribed are fulfilled, and
- (c) an election is made in accordance with the regulations to match the duty with the asset on any such day and the election has effect by virtue of the regulations,
the amount of the gain or loss shall be found in accordance with the alternative method of calculation.
- (2) Regulations may also provide that as regards any day in respect of which an election has effect the accrued amount shall be ascertained in accordance with prescribed rules.
- (3) The reference in sub-paragraph (1) above to the relevant duty is to the duty to which, under the contract, the company becomes subject as regards the second currency (within the meaning given by section 126 of this Act).
- (4) Where regulations are made under this paragraph, sub-paragraphs (3) to (12) of paragraph 4 above shall apply as they apply where regulations are made under that paragraph; but in the application of those sub-paragraphs by virtue of this sub-paragraph—
- (a) the references to a liability in sub-paragraphs (3), (4), (9) and (11) shall be construed as references to a duty,
- (b) the references to liabilities in sub-paragraphs (3) and (4) shall be construed as references to duties, and
- (c) the reference in sub-paragraph (11)(a) to sub-paragraph (1) of paragraph 4 shall be construed as a reference to sub-paragraph (1) above.
#### Modification of Taxation of Chargeable Gains Act 1992.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 5 of this Act.
## PART1A — CONVERSION OF PARTNERSHIPS TO UNDERWRITING THROUGH SUCCESSOR COMPANIES
### Introduction
##### 5A
- (1) This paragraph applies where regulations under both paragraph 2 and paragraph 4A above apply—
- (a) as regards the same contract, and
- (b) for the same accrual period.
- (2) Regulations may provide that, as regards any day falling within the period and identified in accordance with prescribed rules, the accrued amount shall be ascertained in accordance with rules prescribed under this paragraph (rather than provisions made under either of those paragraphs).
These repeals have effect in accordance with section 4 of this Act
These repeals have effect in relation to any case where the prescribed accounting period begins after 5th April 1993.
These repeals come into force in accordance with section 44(4) of this Act.
The repeal of section 13(4) of the Finance Act 1985 has effect in accordance with paragraph 3(3) of Schedule 2 to this Act and the repeal of section 19(2)(b) of that Act has effect in accordance with paragraph 5(3) of that Schedule.
##### 1
The repeal of section 24 of the Finance Act 1990 has effect for the year 1993-94 and subsequent years of assessment.
These repeals have effect for the year 1994-95 and subsequent years of assessment.
This repeal has effect for the year 1993-94.
This repeal has effect for the year 1993-94 and subsequent years of assessment.
These repeals have effect for the year 1993-94 and subsequent years of assessment.
These repeals come into force in accordance with section 87(2) of this Act.
The repeal of section 212(8) of the Taxation of Chargeable Gains Act 1992 has effect, in accordance with section 91(1) of this Act, in relation to the accounting periods mentioned in section 212(8), and the other repeals have effect in relation to accounting periods beginning on or after 1st January 1993.
These repeals have effect in accordance with section 103 of this Act.
These repeals have effect in accordance with section 107 of this Act.
The repeals in the Income and Corporation Taxes Act 1988 and the repeal of paragraph 9 of Schedule 15 to the Finance Act 1991 have effect in relation to accounting periods ending after the day appointed for the purposes of section 10 of the Income and Corporation Taxes Act 1988.
##### 1
The repeal of section 450(6) of the Income and Corporation Taxes Act 1988 has effect in relation to acquisitions or disposals made, or treated as made, after 31st December 1993.
##### 2
The following repeals, namely—
##### 3
The repeals in section 43 of the Finance Act 1989 have effect in relation to periods of account ending on or after 30th June 1993.
##### 4
The following repeals, namely—
##### 5
The other repeals have effect for the year 1992-93 and subsequent years of assessment.
This repeal has effect in accordance with section 208 of this Act.
The repeals in the Provisional Collection of Taxes Act 1968 have effect in accordance with section 205 of this Act.
## Editorial notes
[^c15149031]: [S. 1](https://www.legislation.gov.uk/ukpga/1993/34/section/1) in force at 6 p.m. on 16.3.1993 see [s. 1(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/1/4)
[^c15149041]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c15149051]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c15149061]: [S. 2](https://www.legislation.gov.uk/ukpga/1993/34/section/2) in force at 1.6.1993 see [S. 2(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/2/2)
[^c15149071]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c15149081]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c15149091]: [S. 4](https://www.legislation.gov.uk/ukpga/1993/34/section/4) wholly in force at 1.1.1995; [s. 4(1)(7)(8)](https://www.legislation.gov.uk/ukpga/1993/34/section/4/1/7/8) in force at Royal Assent; [s. 4(2)(a)(c)(4)-(6)](https://www.legislation.gov.uk/ukpga/1993/34/section/4/2/a/c/4) in force at 1.9.1993 see [s. 4(7)](https://www.legislation.gov.uk/ukpga/1993/34/section/4/7); [s. 4(2)(b)(d)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/4/2/b/d/3) in force at 1.1.1995 by [S.I. 1994/2968](https://www.legislation.gov.uk/uksi/1994/2968), [art. 2](https://www.legislation.gov.uk/uksi/1994/2968/article/2)
[^c15149121]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c15149131]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c15149151]: S. 8 repealed (1.5.1995 with application as mentioned in the Note to [Sch. 29 Pt. 1(3)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/I/3) of the amending Act and wholly in force at 1.7.2005) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [ss. 5(6)(7)](https://www.legislation.gov.uk/ukpga/1995/4/section/5/6/7), [162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. I(3)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/I/3); S.I. 2005/1523, art. 2 (with art. 3)
[^c15149161]: S. 9 in force at 6 p.m. on 16.3.1993: see s. 9(5)
[^c15149171]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c15149181]: Words in s. 10(2) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2002/23/section/7/2/a)
[^c15149201]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c15149211]: [1979 c. 8](https://www.legislation.gov.uk/ukpga/1979/8).
[^c15149221]: S. 12 wholly in force; s. 12 not in force at Royal Assent, s. 12(2)(4)(5)(6)(8) in force at 13.9.1993, s. 12 in force at 15.10.1993 insofar as not already in force see s. 12(8) and [S.I. 1993/2215](https://www.legislation.gov.uk/uksi/1993/2215), [arts. 2](https://www.legislation.gov.uk/uksi/1993/2215/article/2),3
[^c15149231]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c15149241]: S. 12(8) power partly exercised (9.9.1993): different dates appointed for specific provisions by [S.I. 1993/2215](https://www.legislation.gov.uk/uksi/1993/2215).
[^c15149251]: [S. 13](https://www.legislation.gov.uk/ukpga/1993/34/section/13) in force at 6 p.m. on 16.3.1993: see [s. 13(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/13/2)
[^c15149261]: [1979 c. 7](https://www.legislation.gov.uk/ukpga/1979/7).
[^c15149281]: [S. 15](https://www.legislation.gov.uk/ukpga/1993/34/section/15) repealed (3.5.1994 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1994/9/section/6), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. II](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/II) Note
[^c15149311]: [S. 16(4)(b)(5)](https://www.legislation.gov.uk/ukpga/1993/34/section/16/4/b/5) repealed (3.5.1994 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1994/9/section/6), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/3), [Sch. 26 Pt. II](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/II) Note
[^c15149331]: [S. 16(8)](https://www.legislation.gov.uk/ukpga/1993/34/section/16/8) repealed (1.5.1995 with effect in accordance with [s. 14](https://www.legislation.gov.uk/ukpga/1995/4/section/14) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [ss. 14](https://www.legislation.gov.uk/ukpga/1995/4/section/14), [162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. III](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/III) Note 1
[^c15149411]: S. 17(1)(2) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(4))
[^c15149431]: S. 17(3)(a) repealed (3.5.1994 with effect in relation to licences taken out after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. I(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I/1), Note
[^c15149441]: S. 17(3)(b)(4)(5) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(4))
[^c15149471]: S. 17(6) repealed (8.11.1993) by [S.I. 1993/2452](https://www.legislation.gov.uk/uksi/1993/2452), [art. 3](https://www.legislation.gov.uk/uksi/1993/2452/article/3), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/2452/schedule/2).
[^c15149481]: S. 17(7)(a)(8) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(4))
[^c15149491]: S. 17(7)(b) repealed (3.5.1994 with effect in relation to licences taken out after 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. I(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I/1), Note
[^c15149531]: S. 18 repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(4))
[^c15149551]: S. 19 repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(1))
[^c15149591]: S. 20(1)(2)(4) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(1))
[^c15149611]: S. 20(3) repealed (retrospective to 30.11.1993) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. I(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/I/1), Note
[^c15149631]: S. 21 repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66](https://www.legislation.gov.uk/ukpga/1994/22/section/66), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (subject to [Sch. 4](https://www.legislation.gov.uk/ukpga/1994/22/schedule/4)) (with s. 57(1))
[^c15149661]: [S. 23](https://www.legislation.gov.uk/ukpga/1993/34/section/23) repealed (1.9.1994) by [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22), [ss. 65](https://www.legislation.gov.uk/ukpga/1994/22/section/65), [66(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/66/1), [Sch. 5 Pt. I](https://www.legislation.gov.uk/ukpga/1994/22/schedule/5/part/I) (with [s. 57(1)](https://www.legislation.gov.uk/ukpga/1994/22/section/57/1))
[^c15149671]: S. 24 wholly in force; s. 24 not in force at Royal Assent, s. 24(1)(b)-(5) in force at 1.12.1993, s. 24 in force at 1.2.1994 insofar as not already in force by [S.I. 1993/2842](https://www.legislation.gov.uk/uksi/1993/2842), [art. 3](https://www.legislation.gov.uk/uksi/1993/2842/article/3).
[^c15149691]: [S.I. 1985/1204 (N.I. 11)](https://www.legislation.gov.uk/nisi/1985/1204).
[^c15149711]: Words in [s. 27(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/27/4) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/9/9), [Sch. 4 Pt. VI para. 67(a)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/part/VI/paragraph/67/a)
[^c15149721]: Words in [s. 27(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/27/4) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/9/9), [Sch. 4 Pt. VI para. 67(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/part/VI/paragraph/67/b)
[^c15149731]: Words in [s. 28(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/28/3) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/9/9), [Sch. 4 para. 68(a)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/68/a)
[^c15149741]: Words in [s. 28(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/28/3) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9(9)](https://www.legislation.gov.uk/ukpga/1994/9/section/9/9), [Sch. 4 para. 68(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/68/b)
[^c15149761]: S. 29 wholly in force; s. 29 not in force at Royal Assent, s. 29(2)-(8) in force at 1.12.1993, s. 29 in force at 1.2.1994 insofar as not already in force by [S.I. 1993/2842](https://www.legislation.gov.uk/uksi/1993/2842), [art. 3](https://www.legislation.gov.uk/uksi/1993/2842/article/3).
[^c15149771]: Words in s. 29(8) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9](https://www.legislation.gov.uk/ukpga/1994/9/section/9), [Sch. 4 para. 68(a)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/68/a)
[^c15149781]: Words in s. 29(8) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 9](https://www.legislation.gov.uk/ukpga/1994/9/section/9), [Sch. 4 para. 68(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/68/b)
[^c15149791]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c15149801]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c15149931]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c15149941]: [S. 39(a)](https://www.legislation.gov.uk/ukpga/1993/34/section/39/a) repealed (*retrospective* to 31.3.2002 as mentioned in s. 12(1)-(5) subject as mentioned in s. 12(5)(6) of the repealing Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 12](https://www.legislation.gov.uk/ukpga/2002/23/section/12), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 1(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/1/4) Note 2
[^c15149951]: [S. 41](https://www.legislation.gov.uk/ukpga/1993/34/section/41) power fully exercised (18.11.1993): different dates appointed for specified provisions by [S.I. 1993/2842](https://www.legislation.gov.uk/uksi/1993/2842), [art. 3](https://www.legislation.gov.uk/uksi/1993/2842/article/3).
[^c15149971]: [S. 42](https://www.legislation.gov.uk/ukpga/1993/34/section/42) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15149991]: [S. 43](https://www.legislation.gov.uk/ukpga/1993/34/section/43) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150011]: [S. 44](https://www.legislation.gov.uk/ukpga/1993/34/section/44) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150031]: [S. 45](https://www.legislation.gov.uk/ukpga/1993/34/section/45) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150051]: [S. 46](https://www.legislation.gov.uk/ukpga/1993/34/section/46) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150071]: [S. 47](https://www.legislation.gov.uk/ukpga/1993/34/section/47) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150101]: [S. 48](https://www.legislation.gov.uk/ukpga/1993/34/section/48) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150121]: [S. 49](https://www.legislation.gov.uk/ukpga/1993/34/section/49) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150141]: [S. 50](https://www.legislation.gov.uk/ukpga/1993/34/section/50) repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 100](https://www.legislation.gov.uk/ukpga/1994/23/section/100), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15) (with [Sch. 13 para. 9](https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9))
[^c15150151]: [S. 56](https://www.legislation.gov.uk/ukpga/1993/34/section/56) repealed (27.7.1999 with effect in relation to any payment of interest falling within [s. 38(3)(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/38/3/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/7) Note 4
[^c15150181]: [S. 57(1)(2)(4)(6)](https://www.legislation.gov.uk/ukpga/1993/34/section/57/1/2/4/6) repealed (27.7.1999 with effect in relation to any payment of interest falling within [s. 38(3)(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/38/3/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/7) Note 4
[^c15150221]: [S. 57(7)](https://www.legislation.gov.uk/ukpga/1993/34/section/57/7) repealed (3.5.1994 with effect in accordance with [s. 81(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/81/6) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 81](https://www.legislation.gov.uk/ukpga/1994/9/section/81), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 9 para. 12](https://www.legislation.gov.uk/ukpga/1994/9/schedule/9/paragraph/12), [Sch. 26 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/2) Note
[^c15150231]: [S. 60](https://www.legislation.gov.uk/ukpga/1993/34/section/60) repealed (1.10.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10), note 2
[^c15150251]: [S. 61](https://www.legislation.gov.uk/ukpga/1993/34/section/61) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15150261]: [S. 62](https://www.legislation.gov.uk/ukpga/1993/34/section/62) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15150281]: [S. 62A](https://www.legislation.gov.uk/ukpga/1993/34/section/62A) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15150411]: [S. 63](https://www.legislation.gov.uk/ukpga/1993/34/section/63) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15150501]: [S. 64](https://www.legislation.gov.uk/ukpga/1993/34/section/64) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note (with Sch. 15 para. 19(3))
[^c15150511]: [S. 64](https://www.legislation.gov.uk/ukpga/1993/34/section/64) amended (27.7.1999 with application as mentioned in [s. 67(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/67/8) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 67(4)(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/67/4/8)
[^c15150641]: [S. 65](https://www.legislation.gov.uk/ukpga/1993/34/section/65) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note (with Sch. 15 para. 20(2))
[^c15150651]: [S. 65](https://www.legislation.gov.uk/ukpga/1993/34/section/65) amended (27.7.1999 with application as mentioned in [s. 67(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/67/8) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 67(4)(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/67/4/8)
[^c15150711]: [S. 66](https://www.legislation.gov.uk/ukpga/1993/34/section/66) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15150741]: S. 77(1)(2) repealed (29.4.1996 with effect in accordance with s. 73 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1996/8/schedule/6) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/1) Note 1
[^c15150821]: [S. 78](https://www.legislation.gov.uk/ukpga/1993/34/section/78) repealed (31.7.1998 with effect in accordance with Sch. 3 of the repealing Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2), Note
[^c15150871]: S. 79(3) repealed (29.4.1996 with effect in accordance with s. 73 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1996/8/schedule/6) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/1) Note 1
[^c15150891]: [S. 81](https://www.legislation.gov.uk/ukpga/1993/34/section/81) repealed (31.7.1998 with effect in accordance with Sch. 3 of the repealing Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2), Note
[^c15150901]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15150911]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15150921]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c15150931]: [1984 c. 43](https://www.legislation.gov.uk/ukpga/1984/43).
[^c15150961]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15150981]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c15150991]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c15151001]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15151011]: [S. 90](https://www.legislation.gov.uk/ukpga/1993/34/section/90) repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(12), note 10 of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/12)
[^c15151021]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15151551]: Ss. 92-94 substituted (28.7.2000 with effect as mentioned in 105(2)-(5) of the amending Act) for ss. 92-95 by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 105(1)](https://www.legislation.gov.uk/ukpga/2000/17/section/105/1)
[^c15151661]: S. 96 repealed (*retrospectively*) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(18)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/18), Note
[^c15151671]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c15151681]: [S. 99](https://www.legislation.gov.uk/ukpga/1993/34/section/99) repealed (1.5.1995 with effect in accordance with Sch. 8 para. 57 of the repealing Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5), Note 2
[^c15151691]: [S. 100(1)(2)(a)](https://www.legislation.gov.uk/ukpga/1993/34/section/100/1/2/a) repealed (1.5.1995 with effect in accordance with Sch. 8 para. 57 of the repealing Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/5), Note 2
[^c15151731]: S. 103(4) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Pt. IV of the repealing Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) Note
[^c15151741]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15151751]: S. 105 in force at Royal Assent. the amendments made by s. 105(1) are deemed always to have had effect, see s. 105(2); the amendments made by S. 105(3) are deemed to have come into force on 1.1.1992, see s. 105(4)
[^c15151771]: [1979 c. 14](https://www.legislation.gov.uk/ukpga/1979/14).
[^c15151781]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c15151791]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15151871]: [S. 113](https://www.legislation.gov.uk/ukpga/1993/34/section/113) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15151881]: [S. 114](https://www.legislation.gov.uk/ukpga/1993/34/section/114) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15151901]: [S. 115](https://www.legislation.gov.uk/ukpga/1993/34/section/115) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15151921]: [S. 116](https://www.legislation.gov.uk/ukpga/1993/34/section/116) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15151941]: [S. 117](https://www.legislation.gov.uk/ukpga/1993/34/section/117) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15151951]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c15151961]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15151981]: [S. 121](https://www.legislation.gov.uk/ukpga/1993/34/section/121) repealed (11.5.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. II(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/II/12), note
[^c15152021]: [S. 125](https://www.legislation.gov.uk/ukpga/1993/34/section/125) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152081]: [S. 126](https://www.legislation.gov.uk/ukpga/1993/34/section/126) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152121]: [S. 127](https://www.legislation.gov.uk/ukpga/1993/34/section/127) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152221]: [S. 128](https://www.legislation.gov.uk/ukpga/1993/34/section/128) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152401]: [S. 129](https://www.legislation.gov.uk/ukpga/1993/34/section/129) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152431]: [S. 130](https://www.legislation.gov.uk/ukpga/1993/34/section/130) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152441]: [S. 131](https://www.legislation.gov.uk/ukpga/1993/34/section/131) modified (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 160(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/160/2/3), [169](https://www.legislation.gov.uk/ukpga/1994/9/section/169), [Sch. 18 paras. 1(3)(4)(7)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/1/3/4/7), [3(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/3/3)
[^c15241011]: [S. 130](https://www.legislation.gov.uk/ukpga/1993/34/section/130) substituted (29.4.1996) for ss. 130-133 by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 104](https://www.legislation.gov.uk/ukpga/1996/8/section/104), [Sch. 14 para. 69](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/69) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15152451]: [S. 131(4)(7)](https://www.legislation.gov.uk/ukpga/1993/34/section/131/4/7) excluded (23.3.1995) by [S.I. 1994/3231](https://www.legislation.gov.uk/uksi/1994/3231), [reg. 6(1)](https://www.legislation.gov.uk/uksi/1994/3231/regulation/6/1)
[^c15241021]: [S. 130](https://www.legislation.gov.uk/ukpga/1993/34/section/130) substituted (29.4.1996) for ss. 130-133 by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 104](https://www.legislation.gov.uk/ukpga/1996/8/section/104), [Sch. 14 para. 69](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/69) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15152471]: [S. 132](https://www.legislation.gov.uk/ukpga/1993/34/section/132) modified (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 160(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/160/2/3), [169](https://www.legislation.gov.uk/ukpga/1994/9/section/169), [Sch. 18 paras. 1(3)(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/1/3/4), [3(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/3/3)
[^c15241031]: [S. 130](https://www.legislation.gov.uk/ukpga/1993/34/section/130) substituted (29.4.1996) for ss. 130-133 by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 104](https://www.legislation.gov.uk/ukpga/1996/8/section/104), [Sch. 14 para. 69](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/69) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15152491]: [S. 133](https://www.legislation.gov.uk/ukpga/1993/34/section/133) modified (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 160(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/160/2/3), [169](https://www.legislation.gov.uk/ukpga/1994/9/section/169), [Sch. 18 paras. 1(3)(4)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/1/3/4), [3(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/3/3)
[^c15152511]: [S. 134](https://www.legislation.gov.uk/ukpga/1993/34/section/134) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b/3), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152551]: [S. 135](https://www.legislation.gov.uk/ukpga/1993/34/section/135) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152571]: [S. 135A](https://www.legislation.gov.uk/ukpga/1993/34/section/135A) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15152821]: [S. 136](https://www.legislation.gov.uk/ukpga/1993/34/section/136) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(1)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/1) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153001]: [S. 136A](https://www.legislation.gov.uk/ukpga/1993/34/section/136A) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153061]: [S. 137](https://www.legislation.gov.uk/ukpga/1993/34/section/137) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153071]: [S. 138](https://www.legislation.gov.uk/ukpga/1993/34/section/138) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153091]: [S. 139](https://www.legislation.gov.uk/ukpga/1993/34/section/139) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153131]: [S. 140](https://www.legislation.gov.uk/ukpga/1993/34/section/140) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153151]: [S. 141](https://www.legislation.gov.uk/ukpga/1993/34/section/141) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153341]: [S. 142](https://www.legislation.gov.uk/ukpga/1993/34/section/142) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153421]: [S. 143](https://www.legislation.gov.uk/ukpga/1993/34/section/143) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153511]: [S. 144](https://www.legislation.gov.uk/ukpga/1993/34/section/144) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153581]: [S. 145](https://www.legislation.gov.uk/ukpga/1993/34/section/145) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153701]: [S. 146](https://www.legislation.gov.uk/ukpga/1993/34/section/146) repealed (27.4.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153711]: [S. 147](https://www.legislation.gov.uk/ukpga/1993/34/section/147) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153731]: [S. 148](https://www.legislation.gov.uk/ukpga/1993/34/section/148) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153871]: [S. 149](https://www.legislation.gov.uk/ukpga/1993/34/section/149) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153921]: [S. 150](https://www.legislation.gov.uk/ukpga/1993/34/section/150) repealed (with effect in relation to the accounting periods beginning on or after 1.10.2002) By [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b/3), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras, 25, 26
[^c15153931]: [S. 151](https://www.legislation.gov.uk/ukpga/1993/34/section/151) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15153961]: [S. 152](https://www.legislation.gov.uk/ukpga/1993/34/section/152) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154051]: [S. 153](https://www.legislation.gov.uk/ukpga/1993/34/section/153) repealed (1.10.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154191]: By [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26) it is provided (1.10.2002) that s. 154 is repealed
[^c15154281]: By [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26) it is provided (1.10.2002) that s. 155 is repealed
[^c15154311]: By [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26) it is provided (1.10.2002) that s. 156 is repealed
[^c15154321]: [S. 157](https://www.legislation.gov.uk/ukpga/1993/34/section/157) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154331]: [S. 158](https://www.legislation.gov.uk/ukpga/1993/34/section/158) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154401]: [S. 159](https://www.legislation.gov.uk/ukpga/1993/34/section/159) repealed (with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) By [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b/3), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10), Note 2 (with Sch. 23, para. 25)
[^c15154411]: [S. 160](https://www.legislation.gov.uk/ukpga/1993/34/section/160) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154421]: [S. 161](https://www.legislation.gov.uk/ukpga/1993/34/section/161) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154431]: [S. 162](https://www.legislation.gov.uk/ukpga/1993/34/section/162) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154461]: [S. 163](https://www.legislation.gov.uk/ukpga/1993/34/section/163) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154601]: [S. 164](https://www.legislation.gov.uk/ukpga/1993/34/section/164) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154621]: [S. 165](https://www.legislation.gov.uk/ukpga/1993/34/section/165) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154631]: [S. 166](https://www.legislation.gov.uk/ukpga/1993/34/section/166) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154701]: [S. 167](https://www.legislation.gov.uk/ukpga/1993/34/section/167) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154751]: [S. 168](https://www.legislation.gov.uk/ukpga/1993/34/section/168) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154771]: [S. 168A](https://www.legislation.gov.uk/ukpga/1993/34/section/168A) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15154781]: [S. 169](https://www.legislation.gov.uk/ukpga/1993/34/section/169) repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15151991]: [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) modified (1.5.1995) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 24 para. 19(2)](https://www.legislation.gov.uk/ukpga/1988/1/schedule/24/paragraph/19/2) (as inserted (1.5.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 133](https://www.legislation.gov.uk/ukpga/1995/4/section/133), [Sch. 25 paras. 1](https://www.legislation.gov.uk/ukpga/1995/4/schedule/25/paragraph/1), [6(5)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/25/paragraph/6/5)) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) restricted (31.7.1998) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [Sch. 28AA para. 8](https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AA/paragraph/8) (as inserted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 108](https://www.legislation.gov.uk/ukpga/1998/36/section/108), [Sch. 16 para. 8(1)(a)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/16/paragraph/8/1/a)) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170): power to amend conferred (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 177(6)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/177/6/b) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) excluded (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 226(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/226/2), [230](https://www.legislation.gov.uk/ukpga/1994/9/section/230) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) modified (19.9.1994) by [1994 c. 21](https://www.legislation.gov.uk/ukpga/1994/21), [s. 21](https://www.legislation.gov.uk/ukpga/1994/21/section/21), [Sch. 4 Pt. I para. 23(2)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/part/I/paragraph/23/2) (with [s. 40(7)](https://www.legislation.gov.uk/ukpga/1994/21/section/40/7)); [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) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) modified (23.3.1995) by [S.I. 1994/3226](https://www.legislation.gov.uk/uksi/1994/3226), [reg. 3(2)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/3/2) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) applied (23.3.1995) by [S.I. 1994/3231](https://www.legislation.gov.uk/uksi/1994/3231), [reg. 2(1)](https://www.legislation.gov.uk/uksi/1994/3231/regulation/2/1) [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) (ss. 125-170) modified (29.4.1996) by [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 Pt. I para. 22(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/part/I/paragraph/22/1) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15152001]: [Pt. II Chapter II](https://www.legislation.gov.uk/ukpga/1993/34/part/II) to be construed with [1994 c. 31](https://www.legislation.gov.uk/ukpga/1994/31), [Sch. 4 Pt. I para. 23](https://www.legislation.gov.uk/ukpga/1994/31/schedule/4/part/I/paragraph/23) (19.9.1994) by [1994 c. 21](https://www.legislation.gov.uk/ukpga/1994/21), [s. 21](https://www.legislation.gov.uk/ukpga/1994/21/section/21), [Sch. 4 Pt. I para. 23(5)](https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/part/I/paragraph/23/5); [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)
[^c15154841]: S. 171 modified (9.3.1995 with effect in relation to profits or losses of a member's underwriting business arising in the underwriting year 1994 or 1995) by [S.I. 1995/352](https://www.legislation.gov.uk/uksi/1995/352), [reg. 13](https://www.legislation.gov.uk/uksi/1995/352/regulation/13)
[^c15154851]: S. 171(2A) repealed (31.7.1997 with effect in accordance with s. 36 and [Sch. 6 para. 20(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/20/3) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 36](https://www.legislation.gov.uk/ukpga/1997/58/section/36), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 6 para. 20(2)(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/20/2/3), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note
[^c15154881]: S. 171(3) repealed (3.5.1994 with effect for the year 1996-97 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 1(2)(3)(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/1/2/3/b), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 2
[^c15154911]: [S. 172](https://www.legislation.gov.uk/ukpga/1993/34/section/172) modified (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 6(1)(b)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/6/1/b)
[^c15154921]: [S. 172(1)(a)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/172/1/a/b) substituted (3.5.1994 with effect as mentioned in [Sch. 21 para. 2(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/2/2) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 2(1)(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/2/1/2)
[^c15154931]: Word in [s. 172(1)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/172/1/b) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(b)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/b)
[^c15154981]: [S. 174](https://www.legislation.gov.uk/ukpga/1993/34/section/174): words in sidenote substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(c)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/c)
[^c15154991]: [S. 174(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/174/1) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 3](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/3)
[^c15155001]: Word in [s. 174(1)(a)(2)(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/174/1/a/2/3) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(c)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/c)
[^c15155031]: [S. 174(4)(5)](https://www.legislation.gov.uk/ukpga/1993/34/section/174/4/5) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after such day as may be appointed by order) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I paras. 6(a)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/6/a), [7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1
[^c15155051]: [S. 175](https://www.legislation.gov.uk/ukpga/1993/34/section/175) excluded (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 7](https://www.legislation.gov.uk/uksi/1997/2681/regulation/7)
[^c15155061]: [S. 175(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/175/4) applied (with modifications) (9.3.1995 with application as mentioned in reg. 1 of the amending S.I.) by [S.I. 1995/351](https://www.legislation.gov.uk/uksi/1995/351), [regs. 1](https://www.legislation.gov.uk/uksi/1995/351/regulation/1), [15(1)](https://www.legislation.gov.uk/uksi/1995/351/regulation/15/1)
[^c15155091]: S. 176 modified (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 5(1)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/5/1)
[^c15155101]: S. 176(3)(b)-(d) repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15155151]: [S. 177](https://www.legislation.gov.uk/ukpga/1993/34/section/177) repealed (28.7.2000 with effect as mentioned in [s. 107(12)(c)](https://www.legislation.gov.uk/ukpga/2000/17/section/107/12/c) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [ss. 107(11)](https://www.legislation.gov.uk/ukpga/2000/17/section/107/11), [156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. II(16)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/16), note 2
[^c15155191]: S. 178(1)(c) substituted (24.7.2002 with effect as mentioned in [s. 86(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/86/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 86](https://www.legislation.gov.uk/ukpga/2002/23/section/86), [Sch. 32 para. 2](https://www.legislation.gov.uk/ukpga/2002/23/schedule/32/paragraph/2)
[^c15155201]: Words in s. 178(2) substituted (3.5.1994 with effect as respects insurance money and other amounts payable in respect of losses declared in the underwriting year 1997 or subsequent underwriting years) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 5(1)(a)(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/5/1/a/2)
[^c15155211]: Words in s. 178(2) substituted (3.5.1994 with effect as respects insurance money and other amounts payable in respect of losses declared in the underwriting year 1997 or subsequent underwriting years) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 5(1)(b)(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/5/1/b/2)
[^c15155221]: S. 178(3) excluded (9.3.1995 with effect as mentioned in reg. 1 of the amending S.I.) by [S.I. 1995/351](https://www.legislation.gov.uk/uksi/1995/351), [regs. 1](https://www.legislation.gov.uk/uksi/1995/351/regulation/1), [5(1)(c)](https://www.legislation.gov.uk/uksi/1995/351/regulation/5/1/c)
[^c15155231]: S. 178 (3A)(3B) inserted (24.7.2002 with effect as mentioned in [s. 86(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/86/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 86](https://www.legislation.gov.uk/ukpga/2002/23/section/86), [Sch. 32 para. 2](https://www.legislation.gov.uk/ukpga/2002/23/schedule/32/paragraph/2)
[^c15155241]: S. 178(4) substituted (24.7.2002 with effect as mentioned in [s. 86(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/86/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 86](https://www.legislation.gov.uk/ukpga/2002/23/section/86), [Sch. 32 para. 4](https://www.legislation.gov.uk/ukpga/2002/23/schedule/32/paragraph/4)
[^c15155251]: Ss. 179, 179A excluded (9.3.1995 with application as mentioned in reg. 1 of the amending S.I.) by [S.I. 1995/351](https://www.legislation.gov.uk/uksi/1995/351), [regs. 1](https://www.legislation.gov.uk/uksi/1995/351/regulation/1), [14(2)](https://www.legislation.gov.uk/uksi/1995/351/regulation/14/2) SS. 179, 179A excluded (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 4(1)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/4/1)
[^c15155261]: Words in s. 179(2) repealed (3.5.1994 with effect in any case where the member dies after the end of 1993-94) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 6(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/6/1/3), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 3
[^c15155271]: S. 179(3) repealed (3.5.1994 with effect in any case where the member dies after the end of 1993-94) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 6(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/6/1/3), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 3
[^c15155281]: S. 179A inserted (3.5.1994 with effect in any case where the member dies after the end of the year 1993-94) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 6(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/6/2/3)
[^c15155291]: Ss. 179, 179A excluded (9.3.1995 with application as mentioned in reg. 1 of the amending S.I.) by [S.I. 1995/351](https://www.legislation.gov.uk/uksi/1995/351), [regs. 1](https://www.legislation.gov.uk/uksi/1995/351/regulation/1), [14(2)](https://www.legislation.gov.uk/uksi/1995/351/regulation/14/2) Ss. 179, 179A excluded (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 4(1)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/4/1)
[^c15155301]: S. 180 excluded (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 8](https://www.legislation.gov.uk/uksi/1997/2681/regulation/8)
[^c15155311]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15155511]: S. 182(2)-(4) repealed (3.5.1994 with effect for the year 1997-98 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 7](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/7), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 4
[^c15155541]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15155601]: S. 183(3) repealed (3.5.1994 with effect for the year 1997-98 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228(2)(c)(4)](https://www.legislation.gov.uk/ukpga/1994/9/section/228/2/c/4), [230](https://www.legislation.gov.uk/ukpga/1994/9/section/230), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 1
[^c15155611]: S. 183(4)-(8) repealed (the repeals of subsections (4)-(6) having effect for the year 1994 and subsequent underwriting years and the repeals of subsections (7)-(8) having effect for the year of assessment 1994-95 and subsequent years of assessment) 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(12)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III/12) Notes 2, 4.
[^c15155621]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15155631]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15155861]: S. 184 applied (1.5.1995 with application as mentioned in [s. 127(19)](https://www.legislation.gov.uk/ukpga/1995/4/section/127/19) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 127(16)(b)(19)](https://www.legislation.gov.uk/ukpga/1995/4/section/127/16/b/19)
[^c15155871]: S. 184(1): word in the definition of “ancillary trust fund” substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(e)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/e)
[^c15155881]: Words in definition in s. 184(1) repealed (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 8(1)(a)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/8/1/a), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 6
[^c15155891]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15155901]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c15155911]: Words in definition in s. 184(1) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/8/1/b)
[^c15155921]: S. 184(1): definition of “premium trust fund” substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [79](https://www.legislation.gov.uk/uksi/2001/3629/article/79)
[^c15155941]: S. 184(1): words in definition of “stop-loss insurance” inserted (24.7.2002 with effect as mentioned in [s. 86(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/86/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 86](https://www.legislation.gov.uk/ukpga/2002/23/section/86), [Sch. 32 para. 5](https://www.legislation.gov.uk/ukpga/2002/23/schedule/32/paragraph/5)
[^c15155951]: Word in s. 184(2)(b) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(e)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/e)
[^c15155961]: Words in s. 184(2)(c) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 8(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/8/2)
[^c15154791]: [Pt. II Chapter III](https://www.legislation.gov.uk/ukpga/1993/34/part/II) applied (1.5.1995 with application as mentioned in [s. 127(19)](https://www.legislation.gov.uk/ukpga/1995/4/section/127/19) of the amending Act) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 127(16)(a)(19)](https://www.legislation.gov.uk/ukpga/1995/4/section/127/16/a/19)
[^c15154801]: [Pt. II Chapter III](https://www.legislation.gov.uk/ukpga/1993/34/part/II) modified (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 3(1)(a)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/3/1/a)
[^c15155981]: [1982 c. 39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c15155991]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c15156011]: [S. 190(5)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/190/5/b) repealed (3.5.1994 with effect in accordance with [s. 238](https://www.legislation.gov.uk/ukpga/1994/9/section/238) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 238](https://www.legislation.gov.uk/ukpga/1994/9/section/238), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. VI](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VI) Note 2
[^c15156021]: [S. 191(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/191/2) modified (3.5.1994 with application as mentioned in [s. 231(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/231/1) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 231](https://www.legislation.gov.uk/ukpga/1994/9/section/231), [234](https://www.legislation.gov.uk/ukpga/1994/9/section/234), [Sch. 22 Pt. II para. 13(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/22/part/II/paragraph/13/2)
[^c15156031]: [1983 c. 56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c15156051]: [1975 c. 22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c15156061]: [1983 c. 56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c15156071]: [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48).
[^c15156081]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c15156091]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c15156101]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c15156151]: [S. 201](https://www.legislation.gov.uk/ukpga/1993/34/section/201) repealed (27.7.1999 with effect in accordance with Sch. 20 Pt. V(2) Notes 1, 2 of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 138](https://www.legislation.gov.uk/ukpga/1999/16/section/138), [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2) Notes 1, 2
[^c15156191]: [1985 c. 68](https://www.legislation.gov.uk/ukpga/1985/68).
[^c15156201]: Words in [s. 202(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/202/2) substituted (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 28(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/28/2)
[^c15156211]: Words in [s. 202(4)(a)](https://www.legislation.gov.uk/ukpga/1993/34/section/202/4/a) substituted (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 28(3)(a)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/28/3/a)
[^c15156221]: Words in [s. 202(4)(a)](https://www.legislation.gov.uk/ukpga/1993/34/section/202/4/a) substituted (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 28(3)(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/28/3/b)
[^c15156231]: Words in [s. 202(4)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/202/4/b) substituted (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 28(4)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/28/4)
[^c15156241]: [1985 c. 68](https://www.legislation.gov.uk/ukpga/1985/68).
[^c15156261]: [1987 c. 26](https://www.legislation.gov.uk/ukpga/1987/26).
[^c15156271]: Words in [s. 203(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/203/2) substituted (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4/6), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 29](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/29)
[^c15156281]: Words in [s. 204(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/204/3) repealed (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. III](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/III)
[^c15156301]: [1968 c. 2](https://www.legislation.gov.uk/ukpga/1968/2).
[^c15156321]: [S. 206(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/206/2) repealed (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(13)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/13)
[^c15156331]: [S. 206(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/206/3) repealed (31.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. III](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/III)
[^c15156341]: [1973 c. 51](https://www.legislation.gov.uk/ukpga/1973/51).
[^c15156351]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15156361]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c15156391]: [S. 209](https://www.legislation.gov.uk/ukpga/1993/34/section/209) repealed (31.7.1998 but without affecting any case in which the cessation of liability to gas levy was before the end of the year 1997-98) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/V/3) Notes 1, 2
[^c15156421]: [S. 211](https://www.legislation.gov.uk/ukpga/1993/34/section/211) repealed (31.7.1998 with effect in accordance with an order made under [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/26/paragraph/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 160](https://www.legislation.gov.uk/ukpga/1998/36/section/160), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/26/paragraph/3), [Sch. 27 Pt. VI(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/VI/2) Note
[^c15156431]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c15156441]: Schedule 1 deemed to have come into force at 6 p.m. on 16.3.1993: see s. 1(2)(4)
[^c15156451]: Sch. 2 repealed (1.9.1994) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [ss. 100(2)](https://www.legislation.gov.uk/ukpga/1994/23/section/100/2), [101(1)](https://www.legislation.gov.uk/ukpga/1994/23/section/101/1), [Sch. 15](https://www.legislation.gov.uk/ukpga/1994/23/schedule/15)
[^c15156571]: Words in Sch. 6 para. 1 repealed (3.5.1994 with effect in accordance with [s. 81(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/81/6) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/2) Note
[^c15156581]: Words in Sch. 6 para. 1 repealed (1.5.1995 with effect for the year 1995-96 and subsequent years of assessment) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(8)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/8)
[^c15156591]: Sch. 6 para. 3 repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(9)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/9) Note 3
[^c15156601]: Sch. 6 para. 4 repealed (3.5.1994 with effect in accordance with s. 111 and [Sch. 14](https://www.legislation.gov.uk/ukpga/1994/9/schedule/14) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(13)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/13) Note
[^c15156611]: Sch. 6 para. 5 repealed (3.5.1994 with effect in accordance with s. 111 and [Sch. 14](https://www.legislation.gov.uk/ukpga/1994/9/schedule/14) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(13)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/13) Note
[^c15156631]: Sch. 6 para. 12 repealed (31.7.1998 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c15156641]: Sch. 6 para. 14 repealed (29.4.1996 and coming into force in accordance with s. 73 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1996/8/schedule/6) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(1)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/1)
[^c15156651]: Sch. 6 para. 16 repealed (31.7.1998 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c15156661]: Sch. 6 para. 17 repealed (29.4.1996 with effect as mentioned in Note to Sch. 41 Pt. V(2) of amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/2) Note
[^c15156671]: Sch. 6 para. 18 repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15156681]: Sch. 6 para. 19 repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after such day as may be appointed by order under [Sch. 10 para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/7/1) of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1
[^c15156691]: Words in Sch. 6 para. 20 repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15156701]: Sch. 6 para. 21 repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15156711]: Sch. 6 para. 22 repealed (27.7.1999 with effect for the year 1999-00 and subsequent years of assessment) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/1) Note
[^c15156721]: Sch. 6 para. 23 repealed (31.7.1998 with application for the year 1998-99 and subsequent years of assessment) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 120(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/120/2), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(29)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/29) Note
[^c15156731]: Sch. 6 para. 24 repealed (1.5.1995 with effect for the year 1995-96 and subsequent years of assessment) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 162](https://www.legislation.gov.uk/ukpga/1995/4/section/162), [Sch. 29 Pt. VIII(8)](https://www.legislation.gov.uk/ukpga/1995/4/schedule/29/part/VIII/8), note
[^c15156771]: Sch. 6 para. 25(2) repealed (3.5.1994 with effect in accordance with s. 111 and [Sch. 14](https://www.legislation.gov.uk/ukpga/1994/9/schedule/14) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(13)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/13) Note
[^c15156781]: Sch. 6 para. 25(3)(4) repealed (19.3.1997 with effect in relation to, and to transfers under, any arrangement made on or after such day as may be appointed by order under [Sch. 10 para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/7/1) of the amending Act) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [ss. 76](https://www.legislation.gov.uk/ukpga/1997/16/section/76), [113](https://www.legislation.gov.uk/ukpga/1997/16/section/113), [Sch. 10 Pt. I para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/part/I/paragraph/7/1), [Sch. 18 Pt. VI(10)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/10) Note 1
[^c15156801]: Sch. 6 para. 25(5) repealed (29.4.1996 with effect in accordance with the Note to [Sch. 41 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/2) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/2) Note
[^c15156821]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15156831]: Sch. 7 para. 1(2) repealed (31.7.1998 with effect in relation to disposals in the year 2003-04 and subsequent years of assessment) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31) Note
[^c15156841]: Sch. 7 para. 2 repealed (31.7.1998 with effect in relation to disposals in the year 2003-04 and subsequent years of assessment) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(31)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/31) Note
[^c15156851]: [1986 c. 45](https://www.legislation.gov.uk/ukpga/1986/45).
[^c15156861]: [S.I. 1989/2405 (N.I. 19)](https://www.legislation.gov.uk/nisi/1989/2405).
[^c15156871]: [1971 c. 61](https://www.legislation.gov.uk/ukpga/1971/61).
[^c15156881]: [1977 c. 37](https://www.legislation.gov.uk/ukpga/1977/37).
[^c15156891]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15156901]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c15156911]: [S.I. 1979/1573 (N.I. 13)](https://www.legislation.gov.uk/nisi/1979/1573).
[^c15156951]: Sch. 12 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), s., 580, Sch. 4
[^c15156971]: Sch. 13 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c15157001]: Sch. 14 para. 1 repealed (31.7.1998 with effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of [s. 117](https://www.legislation.gov.uk/ukpga/1998/36/section/117) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(28)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/28) Note
[^c15157011]: Sch. 14 para. 2 repealed (31.7.1998 with effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of [s. 117](https://www.legislation.gov.uk/ukpga/1998/36/section/117) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(28)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/28) Note
[^c15157021]: [1987 c. 51](https://www.legislation.gov.uk/ukpga/1987/51).
[^c15157041]: Sch. 14 para. 4(1) repealed (31.7.1998 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c15157061]: Sch. 14 para. 6 repealed (31.7.1998 with effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of [s. 117](https://www.legislation.gov.uk/ukpga/1998/36/section/117) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(28)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/28) Note
[^c15157071]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15157091]: Sch. 14 para. 10(1)(3)(5)(6) repealed (31.7.1998 with effect in accordance with [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note
[^c15157151]: Sch. 15 repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15157271]: Sch. 16 repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15157311]: Sch. 17 repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23) ss. 79(1)(b), 141, Sch. 40 Pt. 3(10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15157501]: Sch. 18 para. 2 repealed (24.7.2002 with effect as mentioned in [s. 79(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/3) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 79(1)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/79/1/b), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(10)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/10) Note 2 (with Sch. 23 paras. 25, 26)
[^c15157511]: Sch. 18 para. 3 repealed (29.4.1996 coming into force in accordance with the provisions of Chapter II of Part IV of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15157521]: Sch. 18 para. 7 repealed (29.4.1996 coming into force in accordance with the provisions of Chapter II of Part IV of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3)
[^c15157781]: Sch. 20 paras. 1, 3-6, 8 modified (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(a)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/a)
[^c15157791]: Definition in Sch. 20 para. 1(1) inserted (3.5.1994 with effect for the underwriting year 1992 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 12(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/12/1/3)
[^c15157801]: Word in Sch. 20 para. 1(2) omitted (9.3.1995 with effect for the year 1992-93 and subsequent years of assessment) by virtue of [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [regs. 1](https://www.legislation.gov.uk/uksi/1995/353/regulation/1), [3(2)](https://www.legislation.gov.uk/uksi/1995/353/regulation/3/2)
[^c15157811]: Sch. 20 para. 1(2)(c) added (9.3.1995 with effect for the year 1992-93 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [regs. 1](https://www.legislation.gov.uk/uksi/1995/353/regulation/1), [3(3)](https://www.legislation.gov.uk/uksi/1995/353/regulation/3/3)
[^c15157821]: Sch. 20 para. 2(2) substituted for Sch. 20 para. 2(2)(3) (retrospective to 27.7.1993) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 143](https://www.legislation.gov.uk/ukpga/1995/4/section/143)
[^c15157831]: Sch. 20 paras. 1, 3-6, 8 modified (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(a)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/a)
[^c15157861]: Sch. 20 paras. 1, 3-6, 8 modified (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(a)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/a)
[^c15157871]: Word in Sch. 20 para. 4(1)(2) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(g)(i)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/g/i)
[^c15157881]: Sch. 20 para. 4(1A) inserted (9.3.1995 with effect for the year 1992-93 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [regs. 1](https://www.legislation.gov.uk/uksi/1995/353/regulation/1), [4(2)](https://www.legislation.gov.uk/uksi/1995/353/regulation/4/2)
[^c15157911]: Sch. 20 paras. 1, 3-6, 8 modified (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(a)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/a)
[^c15157921]: Word in Sch. 20 para. 5(1) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [82(g)(ii)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/g/ii)
[^c15157941]: Sch. 20 paras. 1, 3-6, 8 modified (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(a)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/a)
[^c15157951]: Words in Sch. 20 para. 6(2) substituted (31.12.1999) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 3(a)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/3/a)
[^c15157961]: Sch. 20 para. 6(2)(a) substituted (31.12.1999) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 3(b)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/3/b)
[^c15157971]: Words in Sch. 20 para. 6(2)(b) substituted (31.12.1999) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 3(c)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/3/c)
[^c15157981]: Words in Sch. 20 para. 7(2) substituted (3.5.1994 with effect for the year 1992-93 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 12(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/12/2/3)
[^c15158011]: Sch. 20 para. 8 substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 13](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/13)
[^c15158021]: Words in Sch. 20 para. 8 inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [regs. 1](https://www.legislation.gov.uk/uksi/1999/3308/regulation/1), [4](https://www.legislation.gov.uk/uksi/1999/3308/regulation/4)
[^c15158031]: Sch. 20 para. 9(3) repealed (31.7.1997 with effect in relation to distributions made on or after 6.5.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 34](https://www.legislation.gov.uk/ukpga/1997/58/section/34), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 4 Pt. II para. 30(1)(a)(2)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/part/II/paragraph/30/1/a/2), [Sch. 8 Pt. II(10)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/10) Note
[^c15158111]: Sch. 20 para. 10 omitted (3.5.1994) (*temp.* for the years 1994-95, 1995-96 and 1996-97) by virtue of [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 14(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/14/3)
[^c15158121]: Sch. 20 paras. 10 modified (9.3.1995 with effect for the year 1997-98 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 7(1)(3)(b)](https://www.legislation.gov.uk/uksi/1995/353/regulation/7/1/3/b)
[^c15158131]: Words in Sch. 20 para. 10(1)-(4) substituted (3.5.1994 but without effect for the years 1994-95, 1995-96 and 1996-97) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 14(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/14/1/3)
[^c15158171]: Words in Sch. 20 para. 10(4) substituted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 5](https://www.legislation.gov.uk/uksi/1999/3308/regulation/5)
[^c15158181]: Sch. 20 para. 10(5) inserted (3.5.1994 but without effect for the years 1994-95, 1995-96 and 1996-97) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 14(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/14/2/3)
[^c15158461]: By [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(2)(a)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/2/a), it is provided that for the words “any payment which is” there shall be substituted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) the words “the aggregate of any payments which are”
[^c15158471]: Words in Sch. 20 para. 11(2) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 15(1)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/15/1)
[^c15158481]: Words in Sch. 20 para. 11(2) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(2)(b)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/2/b)
[^c15158491]: Words in Sch. 20 para. 11(2)(a) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(2)(c)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/2/c)
[^c15158511]: Word in Sch. 20 para. 11(2)(b) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(2)(d)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/2/d)
[^c15158521]: Sch. 20 para. 11(2A) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(3)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/3)
[^c15158531]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9); section 59C was inserted by section 194 of the Finance Act 1994, and amended by section 109(1) of the Finance Act 1995. Section 86 was substituted by section 110(1) of the Finance Act 1995.
[^c15158541]: Words in Sch. 20 para. 11(3) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 15(2)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/15/2)
[^c15158551]: Words in Sch. 20 para. 11(3)(b) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(4)(a)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/4/a)
[^c15158561]: Word in Sch. 20 para. 11(3) omitted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by virtue of [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(4)(b)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/4/b)
[^c15158571]: Words in Sch. 20 para. 11(3)(c) repealed (31.7.1997 with effect in relation to distributions made on or after 6.5.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 34](https://www.legislation.gov.uk/ukpga/1997/58/section/34), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 4 Pt. II para. 30(1)(b)(2)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/part/II/paragraph/30/1/b/2), [Sch. 8 Pt. II(10)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/10) Note
[^c15158591]: Sch. 20 para. 11(3)(d)(e) added (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(4)(d)(e)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/4/d/e)
[^c15158601]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12); section 272 was amended by paragraph 12 of Schedule 38 to the [Finance Act 1996 (c.8)](https://www.legislation.gov.uk/ukpga/1996/8).
[^c15158611]: Words in Sch. 20 para. 11(4) inserted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(5)(a)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/5/a)
[^c15158621]: Words in Sch. 20 para. 11(4) substituted (31.12.1999 with effect for the year 2000-01 and subsequent years of assessment and in relation to payments and transfers of assets made on or after 1.1.2000) by [S.I. 1999/3308](https://www.legislation.gov.uk/uksi/1999/3308), [reg. 6(5)(b)](https://www.legislation.gov.uk/uksi/1999/3308/regulation/6/5/b)
[^c15158631]: Sch. 20 para. 11(5) substituted (3.5.1994 with effect for the year 1994-95 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 15(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/15/3)
[^c15158641]: Words in Sch. 20 para. 11(5) substituted (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 8(2)(6)](https://www.legislation.gov.uk/uksi/1995/353/regulation/8/2/6)
[^c15158651]: Definition in Sch. 20 para. 11(5) substituted (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 8(3)(6)](https://www.legislation.gov.uk/uksi/1995/353/regulation/8/3/6)
[^c15158661]: Words in Sch. 20 para. 11(5) substituted (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 8(4)(6)](https://www.legislation.gov.uk/uksi/1995/353/regulation/8/4/6)
[^c15158671]: Section 179A of the Finance Act 1993 was inserted by paragraph 6(2) of Schedule 21 to the Finance Act 1994.
[^c15158681]: Sch. 20 para. 11(6)-(7) added (9.3.1995 with effect for the year 1994-95 and subsequent years of assessment) by [S.I. 1995/353](https://www.legislation.gov.uk/uksi/1995/353), [reg. 8(5)(6)](https://www.legislation.gov.uk/uksi/1995/353/regulation/8/5/6)
[^c15158691]: Words in Sch. 20 para. 13(1) repealed (3.5.1994 with effect for the year 1992-93 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 21 para. 16(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/16/1/3), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 6
[^c15158701]: Sch. 20 para. 13(6) inserted (3.5.1994 with effect for the year 1992-93 and subsequent years of assessment) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 16(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/16/2/3)
[^c15157761]: Sch. 20 excluded (1.12.1997 with effect with respect to accounting periods of Lloyd's Scottish limited partnerships ending on or after that date) by [S.I. 1997/2681](https://www.legislation.gov.uk/uksi/1997/2681), [reg. 7(1)](https://www.legislation.gov.uk/uksi/1997/2681/regulation/7/1)
[^c15158791]: [1973 c. 63](https://www.legislation.gov.uk/ukpga/1973/63).
[^c15158801]: Sch. 23 Pt. I partly in force; Sch. 23 Pt. I partly in force at Royal Assent, Sch. 23 Pt. I(7) in force at 1.2.1994 see S.I. 1993/2842, art. 3(3), otherwise in force in accordance with ss. 4, 11(5), 12(8).
[^c15149811]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c15156461]: Sch. 2 para. 1(4) power fully exercised (10.11.1993): 1.12.1993 appointed day by [S.I. 1993/2782](https://www.legislation.gov.uk/uksi/1993/2782), [art. 2](https://www.legislation.gov.uk/uksi/1993/2782/article/2).
[^c15156471]: Sch. 2 para. 2(5) power fully exercised (10.11.1993): 1.12.1993 appointed day by [S.I. 1993/2782](https://www.legislation.gov.uk/uksi/1993/2782), [art. 2](https://www.legislation.gov.uk/uksi/1993/2782/article/2).
[^c15156481]: [1983 c. 55](https://www.legislation.gov.uk/ukpga/1983/55).
[^c15156491]: Sch. 2 para. 4(3) power fully exercised (8.9.1993): 1.10.1993 appointed day by [S.I. 1993/2214](https://www.legislation.gov.uk/uksi/1993/2214), [art. 2](https://www.legislation.gov.uk/uksi/1993/2214/article/2).
[^c15156501]: [1985 c. 54](https://www.legislation.gov.uk/ukpga/1985/54).
[^c15156961]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c15156981]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c15157171]: Words in Sch. 15 para. 2(4)(a) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [80(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/80/2)
[^c15157181]: Definition in Sch. 15 para. 2(5) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [80(3)](https://www.legislation.gov.uk/uksi/2001/3629/article/80/3)
[^c15157191]: Sch. 15 para. 3(4)(a)-(c) substituted (29.4.1996 with effect as mentioned in [s. 134(2)(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/134/2/3) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 134](https://www.legislation.gov.uk/ukpga/1996/8/section/134), [Sch. 20 para. 70](https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/70)
[^c15157201]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15157231]: Sch. 15 para. 5A inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/3)
[^c15157241]: Words in Sch. 15 para. 6 substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(4)(a)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/4/a)
[^c15157251]: Words in Sch. 15 para. 6 inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(4)(b)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/4/b)
[^c15157261]: Words in Sch. 15 para. 7 substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(5)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/5)
[^c15157211]: Sch. 15 para. 4A and preceding cross-heading inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/2)
[^c15157221]: Sch. 15 para. 4A and preceding cross-heading inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 116(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/116/2)
[^c15157281]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15157291]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15157301]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15157321]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15157351]: Sch. 17 para. 3 applied (with modifications) (29.4.1996) by [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12), [ss. 117A](https://www.legislation.gov.uk/ukpga/1992/12/section/117A), [117B](https://www.legislation.gov.uk/ukpga/1992/12/section/117B) (as inserted (29.4.1996) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [s. 104](https://www.legislation.gov.uk/ukpga/1996/8/section/104), [Sch. 14 para. 62](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/62))
[^c15157361]: Words in Sch. 17 para. 3(2)(a) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [81(2)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/81/2/a)
[^c15157371]: Definition in Sch. 17 para. 3(3) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [81(2)(b)](https://www.legislation.gov.uk/uksi/2001/3629/article/81/2/b)
[^c15157391]: Sch. 17 para. 4 repealed (29.4.1996 with effect in accordance with Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15 para. 22(6)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/22/6))
[^c15157411]: Sch. 17 para. 5 repealed (29.4.1996 with effect in accordance with Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15 para. 22(6)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/22/6))
[^c15157421]: Sch. 17 para. 6 repealed (29.4.1996 with effect in accordance with Chapter II of [Pt. IV](https://www.legislation.gov.uk/ukpga/1996/8/part/IV) of the amending Act) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 105](https://www.legislation.gov.uk/ukpga/1996/8/section/105), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(3)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/3) (with [Sch. 15 para. 22(6)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/15/paragraph/22/6))
[^c15157461]: Words substituted in Sch. 17 para. 7(2)(b) (28.7.2000 with effect as noted in [Sch. 29 para. 43(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/43/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 102](https://www.legislation.gov.uk/ukpga/2000/17/section/102), [Sch. 29 Pt. II para. 43](https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/part/II/paragraph/43)
[^c15157471]: Words in Sch. 17 para. 7(4)(a) substituted (1.12.2001) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/1/2), [81(3)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/81/3/a)
[^c15157481]: Words in Sch. 17 para. 7(4) substituted (1.12.2001) by [S.I. 2001/3649](https://www.legislation.gov.uk/uksi/2001/3649), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2001/3649/article/1/2), [81(3)(b)](https://www.legislation.gov.uk/uksi/2001/3649/article/81/3/b)
[^c15157491]: Sch. 17 para. 8 repealed (3.5.1994 with effect in accordance with [s. 93(11)](https://www.legislation.gov.uk/ukpga/1994/9/section/93/11) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 258](https://www.legislation.gov.uk/ukpga/1994/9/section/258), [Sch. 26 Pt. V(8)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/8) Note
[^key-37f08113ba516d760c7e0f6b9209791d]: Sch. 3 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-e872e2d2730c8cba6a4e6ddc634d911a]: Sch. 4 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-ce31edd1b6e73ee3204a12c421fca0c9]: Sch. 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-914eb481a3767f70aab85554a9aa11d0]: [Ss. 73-76](https://www.legislation.gov.uk/ukpga/1993/34/section/73) 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-931687a39376a06d1ea134e2fb609f93]: [S. 68](https://www.legislation.gov.uk/ukpga/1993/34/section/68) 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-7d14826bbabc00aec57f4dc3b9b3e10a]: [S. 105(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/105/1)[(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/105/2) 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-bb3b6958e5985bf586b4b3c528c1fd7a]: [S. 124](https://www.legislation.gov.uk/ukpga/1993/34/section/124) 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-04c395b727b50f2e4e7cd78a4dc370cd]: [S. 22](https://www.legislation.gov.uk/ukpga/1993/34/section/22) repealed (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 5(1)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/5/1)
[^key-738469f8576ca13587d61886114035f7]: S. 36(1)-(3) repealed (15.9.2003) by [Enterprise Act 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-a1c4a7a320ba19642897baf04a98ba4e]: S. 10 heading substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(7)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/7)
[^key-2c82fec7bb20be5ae2b8316992fcb58e]: Sch. 20A 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-4435f32e692306cd7100c6b814c6ba68]: S. 179B inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 25 para. 2](https://www.legislation.gov.uk/ukpga/2004/12/schedule/25/paragraph/2)
[^key-1a7f423f84f692e278d2414ebe4d043f]: Words in s. 10(2) inserted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(3)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/3/a)
[^key-042b073816b099f0087f557c499e443a]: Words in s. 10(2) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(3)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/3/b)
[^key-8c61eae379eabc3cc532142ad9b3920b]: Words in s. 10(3) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(4)(a)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/4/a)
[^key-1676fd1807638c157cfdb7bb9b67f55c]: Words in s. 10(3) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(4)(b)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/4/b)
[^key-fe78f98de0193183aaa0a42e8ba8ad29]: Words in s. 10(1) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(2)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/2)
[^key-9d2cb92816bf6d631133669eccbe25b1]: S. 10(4) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(5)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/5)
[^key-155418390eb4be22a03d3b22d98ab532]: S. 10(6) substituted (22.7.2004) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 14(6)](https://www.legislation.gov.uk/ukpga/2004/12/section/14/6)
[^key-215d9258b7c9862d98c5693b915205d0]: S. 24(4)(e) repealed (22.7.2004) by [Statute Law (Repeals) Act 2004 (c. 14)](https://www.legislation.gov.uk/ukpga/2004/14), [Sch. 1 Pt. 17](https://www.legislation.gov.uk/ukpga/2004/14/schedule/1/part/17) Group 3
[^key-85110b2c19aafbe83eab8047f4e3142c]: S. 171(2)(a)(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. 464(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/464/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-446915b0637b6c401040db1419c749f3]: S. 183(1) 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-a37211613f5a36004dbbf9a686cffc78]: S. 77(3) 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-e487284564b41509334d8f8f9c2a4a30]: Sch. 6 para. 2 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-4d33af9bdb6c62d58ed9ccf4b410d775]: Sch. 6 para. 6 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-4f80593336d898b4d9534e60b3c97716]: Sch. 6 para. 7 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-12e2524be9e8250511afd173f269429a]: Words in Sch. 20A para. 2(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. 466(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/466/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-307a7e4fbb8e5959838187d1509d4384]: Words in Sch. 20A para. 7(2) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 466(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/466/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-ff9aee54bcdf366a70877b77ecbac972]: Words in s. 184(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338)](https://www.legislation.gov.uk/uksi/2005/3338), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/3338/regulation/1/1), [16](https://www.legislation.gov.uk/uksi/2005/3338/regulation/16)
[^key-0d4d638e4f1cc57fd3cfb25bf0ce33d6]: Words in Sch. 20A para. 8 substituted (14.2.2006) by [The Lloyds Underwriters (Conversion to Limited Liability Underwriting) (Tax) Regulations 2006 (S.I. 2006/112)](https://www.legislation.gov.uk/uksi/2006/112), [regs. 1](https://www.legislation.gov.uk/uksi/2006/112/regulation/1), [2](https://www.legislation.gov.uk/uksi/2006/112/regulation/2)
[^key-5f2b76f9534877006cd799888ef350ad]: S. 36(4)(5) repealed (N.I.) (27.3.2006) by [The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455 (N.I. 10))](https://www.legislation.gov.uk/nisi/2005/1455), [art. 1(3)](https://www.legislation.gov.uk/nisi/2005/1455/article/1/3), [Sch. 9](https://www.legislation.gov.uk/nisi/2005/1455/schedule/9); [S.R. 2006/21](https://www.legislation.gov.uk/nisr/2006/21), [art. 2](https://www.legislation.gov.uk/nisr/2006/21/article/2) (subject to [S.R. 2006/22](https://www.legislation.gov.uk/nisr/2006/22), arts. 2-7)
[^key-b53fe8a799449ee6b50a0e686e910963]: S. 182(6) inserted (20.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 45(3)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/3)[(8)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/8)[(9)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/9); [S.I. 2005/3337](https://www.legislation.gov.uk/uksi/2005/3337), [art. 3](https://www.legislation.gov.uk/uksi/2005/3337/article/3)
[^key-5eb5fcc7f5e7471f3eb427bc4602d396]: [S. 173](https://www.legislation.gov.uk/ukpga/1993/34/section/173) repealed (20.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 45(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/1)[(8)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/8)[(9)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/9), [Sch. 11 Pt. 2(11)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/11); [S.I. 2005/3337](https://www.legislation.gov.uk/uksi/2005/3337), [art. 3](https://www.legislation.gov.uk/uksi/2005/3337/article/3)
[^key-fe5ec98f808cac776270c697e4713979]: [Sch. 19](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19) repealed (20.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 45(1)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/1)[(8)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/8)[(9)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/9), [Sch. 11 Pt. 2(11)](https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/2/11); [S.I. 2005/3337](https://www.legislation.gov.uk/uksi/2005/3337), [art. 3](https://www.legislation.gov.uk/uksi/2005/3337/article/3)
[^key-561d2ee247a3ac647b01d8b983dd0c17]: [S. 106](https://www.legislation.gov.uk/ukpga/1993/34/section/106) 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-c640b9ccd2ef0b7938872900036278b5]: S. 107(4)-(7) 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-161e182aca6b39d5e8f55774308ced9f]: [S. 112](https://www.legislation.gov.uk/ukpga/1993/34/section/112) 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_F_ce9a57d6-0708-4b69-ab7b-acebb107b123]: Words in s. 182(1)(a) repealed (20.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 45(2)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/3)[(8)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/8)[(9)](https://www.legislation.gov.uk/ukpga/2005/22/section/45/9), Sch. 11 Pt. 2(11); [S.I. 2005/3337](https://www.legislation.gov.uk/uksi/2005/3337), [art. 3](https://www.legislation.gov.uk/uksi/2005/3337/article/3)
[^key-d7b1d9bd51644a696181951ac4c066b2]: S. 97 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-afd528e91ee968faf55eedfb1e235228]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1993/34/schedule/10) 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-cb72f414b4f4ff9915cab1d0e0d619b1]: Sch. 11 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-5a3a3f4007b5af197108739fb55765df]: [S. 98](https://www.legislation.gov.uk/ukpga/1993/34/section/98) 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-0269e86c902c62ac2987439b0e879021]: [S. 101](https://www.legislation.gov.uk/ukpga/1993/34/section/101) 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-116afbe03e34d300d18c884ddd4a4a92]: [S. 102](https://www.legislation.gov.uk/ukpga/1993/34/section/102) 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-410f78c38513580a487bd656d60e2672]: Words in s. 184(1) substituted (31.12.2006) by [The Lloyds Sourcebook (Finance Act 1993 and Finance Act 1994) (Amendment) Order 2006 (S.I. 2006/3273)](https://www.legislation.gov.uk/uksi/2006/3273), [arts. 1](https://www.legislation.gov.uk/uksi/2006/3273/article/1), [2](https://www.legislation.gov.uk/uksi/2006/3273/article/2)
[^key-64afafe3284fc3efba90ac3f1b99020f]: Sch. 9 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-8e9141be7bfaf9dd5345adf100051d07]: [S. 51](https://www.legislation.gov.uk/ukpga/1993/34/section/51) 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-8eba215e09b7b2253b6a4d22711aebce]: [S. 52](https://www.legislation.gov.uk/ukpga/1993/34/section/52) 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-2d15dc91a95041873833baf8f0d1cedf]: [S. 59](https://www.legislation.gov.uk/ukpga/1993/34/section/59) 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-ef417e9eb5edeef82e14eaaa1377eb69]: [S. 80](https://www.legislation.gov.uk/ukpga/1993/34/section/80) 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. 355](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/355), [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-dbc09ac0570e7af08a849bdc54b10271]: [S. 111](https://www.legislation.gov.uk/ukpga/1993/34/section/111) 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. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b0be821fcde104adfdaf7c9817292c52]: [S. 118](https://www.legislation.gov.uk/ukpga/1993/34/section/118) 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. 356](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/356), [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-28b6742e5f64202487be9145bcf3f9e0]: S. 176(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. 357(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/357/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-efd2ef46980c427b3e3f59131f5f10b5]: Words in s. 176(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. 357(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/357/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5195bedb1b5816a51b04d715c0248006]: Words in s. 180 heading 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. 358(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/358/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c62dd033bfb0ac0158529d4940db2a06]: S. 180(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. 358(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/358/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f0fd710f1d4bdb9d2ea1f0217808ae82]: [S. 183(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/183/2) 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-560ee61aeb4dfdf587d78d407d015f67]: [S. 208(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/208/1) 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-737d0a2aae2c06e7ea5cefe06342842c]: Words in s. 212 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. 360](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/360) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5e412765a719d0b4792c9be1e97ed07b]: [Sch. 6 para. 8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/8) 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-8928ccb1c5490b0bb088b07bf75e949f]: [Sch. 6 para. 9](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/9) 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-aaade3c90c6c8e6530976014bf9f5210]: [Sch. 6 para. 13](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/13) 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-119afdb5f7b8e129e8c709eaf9d5c4a8]: [Sch. 6 para. 15](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/15) 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-73d0142b2bfc4f225f6c55202d057189]: Words in Sch. 20A para. 2(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. 361(2)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/361/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2cff86683be66e5e1cfd3a14e8e335c2]: Sch. 20A para. 2(3)(4) 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. 361(2)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/361/2/b), [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-7bf603a5fa1c155d22a5a7fb3cce4a48]: Words in Sch. 20A para. 5(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. 361(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/361/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-35bb6af3db6483747aa5d57a42caf0a0]: Words in Sch. 20A para. 7(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. 361(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/361/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6a7899752608c9bed5c18c8abc5fc628]: S. 185(1A)-(1C) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 102(3)](https://www.legislation.gov.uk/ukpga/2007/11/section/102/3) (with [s. 102(5)](https://www.legislation.gov.uk/ukpga/2007/11/section/102/5))
[^key-f106cb55b400ab0d5a4235a0217880e5]: Words in s. 185(7) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 102(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/102/4)
[^key-b4e2a1b8df3d46aea9d4b46f8513445d]: Words in s. 37(1) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 15(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/15/a), [23(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/1)
[^key-fcf2baaef5d3c7414ab4e78a4fa51f57]: Words in s. 37(2) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 15(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/15/b), [23(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/1)
[^key-4c89e01ec7ede89614aadefc17cfd538]: S. 91(5) 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-46a6cd13ec8cc03b8e469abfe5840aaa]: S. 91(6) 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-425d3b129febb6d842930a5b8dda50a8]: [Sch. 14 para. 9](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/9) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/8)
[^key-732b0aab9a9f8a3dc940aa5f50122ed6]: Words in s. 24(4) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 14(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/14/a), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-520e8102c1665ae8ae72d9806ec669a1]: Words in s. 24(4)(a) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 14(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/14/b), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-30983ea65fa28ef5926dcf43f518d14d]: Words in s. 24(4)(b) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 14(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/14/c), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-1a502a94b53681609dc5c0ee98cf7888]: Words in s. 24(4)(c) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 14(d)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/14/d), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-219c65b3b60f2e2c99337bb66198c485]: S. 24(4)(d) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 14(e)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/14/e), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-e1a22d2a775f129a60e1e2ff2320a645]: Sch. 20A inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), s. 107(6), [Sch. 33 para. 1](https://www.legislation.gov.uk/ukpga/2008/9/schedule/33/paragraph/1)
[^key-13a7f1b587e3bcdb5239b6a8ec1f2519]: S. 185(A1) inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 107(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/107/2)
[^key-67a185c570d8f0a9d07627edf62e5ca1]: S. 185(1ZA) inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 107(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/107/4)
[^key-ad165daa45fef31f292cd53802f7d306]: Words in s. 185(1) substituted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 107(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/107/3/a)
[^key-b3f1dcd8124b96aa33124602287ad9a9]: Words in s. 185(1) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 107(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/107/3/b)
[^key-6de2136750a19abccd6864314c0c957d]: S. 185(1A)(za) inserted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 107(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/107/5)
[^key-1d6489ed625fb75a9cfdd821fc53b946]: [S. 69](https://www.legislation.gov.uk/ukpga/1993/34/section/69) 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-18a4735687d470579b547cb96e88f372]: [S. 108](https://www.legislation.gov.uk/ukpga/1993/34/section/108) 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-9a41cfa08b6e6f77d0ae1be4cc7399bc]: S. 109(1)(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. 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-3de3f7875b1f1ddb9870e046b9bea0d3]: S. 109(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. 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-5762e55fed9ad18f483fde4aa9d70906]: [S. 110](https://www.legislation.gov.uk/ukpga/1993/34/section/110) 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-8a600a59e0e0da98794b3f15306dd578]: [S. 123](https://www.legislation.gov.uk/ukpga/1993/34/section/123) 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-7f756ced7698721f8c0f4711c5f1d476]: [Sch. 6 para. 11](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/11) 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))
[^M_F_8e389183-f748-4c72-d2de-a7d824642cff]: Sch. 20A para. 11(2) 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. 194(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/194/2)
[^M_F_4079c281-8fee-4971-f68a-dd71875b8c0d]: Sch. 20A para. 11(3) 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. 194(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/194/3)
[^M_F_15ad3b87-b7ad-43ae-e575-df6f7ce15cf5]: Words in Sch. 20A para. 12 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. 194(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/194/4)
[^key-b2dcb8b9f4d9809e57a62ee47f8b2dc3]: Sch. 20B: Sch. 20A renumbered as Sch. 20B (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 45 para. 3(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/45/paragraph/3/1)
[^key-435e73a82bb1dd4c65840130436c5152]: S. 107(3)(a) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(e)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/e)
[^key-01ee2a6fcd747d862e1fb2df2d9424bf]: Words in s. 185(1ZA)(b) substituted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 45 para. 3(2)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/45/paragraph/3/2/c)
[^key-01332d5a723c4402230fec0646ff1e0f]: [Sch. 21](https://www.legislation.gov.uk/ukpga/1993/34/schedule/21) omitted (1.4.2010) by virtue of [The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054)](https://www.legislation.gov.uk/uksi/2009/3054), [art. 1](https://www.legislation.gov.uk/uksi/2009/3054/article/1), [Sch. para. 5(b)](https://www.legislation.gov.uk/uksi/2009/3054/schedule/paragraph/5/b)
[^key-2e48ff95be48ff3b3024488cd9ee06d5]: Ss. 92-92E 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. 277](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/277), [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-ae6d44718951b30331c91a40786a4f8b]: [S. 54](https://www.legislation.gov.uk/ukpga/1993/34/section/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-7db5b0f4ba32e6ad8fcf33f470f7cd83]: [S. 72](https://www.legislation.gov.uk/ukpga/1993/34/section/72) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-c469d289ab54d87840b0699aa9379b62]: [S. 77(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/77/4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-71d2322f9554baf8f7cba680256af8a7]: [S. 109(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/109/3) 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-f69c6f4750dca1b7f0454e847c30d6b4]: Words in s. 178(3)(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. 63(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/63/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-c00a3273c58349b229a4d9e1f5cb48b3]: Words in s. 178(3)(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. 63(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/63/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-8c30ba0e0f8e2e57f8e1e8ee0fc09c89]: [S. 187(2)-(8)](https://www.legislation.gov.uk/ukpga/1993/34/section/187/2) omitted (1.4.2010) by virtue of [The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054)](https://www.legislation.gov.uk/uksi/2009/3054), [art. 1](https://www.legislation.gov.uk/uksi/2009/3054/article/1), [Sch. para. 5(a)](https://www.legislation.gov.uk/uksi/2009/3054/schedule/paragraph/5/a) (with [art. 5](https://www.legislation.gov.uk/uksi/2009/3054/article/5))
[^key-01ac0366aa27132dd3cb69d5489d2afe]: Words in [s. 193(6)](https://www.legislation.gov.uk/ukpga/1993/34/section/193/6) 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. 278](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/278) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-e54cdb5ef95b3fb9132bada6664fa7f4]: [S. 194](https://www.legislation.gov.uk/ukpga/1993/34/section/194) 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. 49](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/49), [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-f2816e90c7039bb95a46abbc01c48297]: Words in [s. 195(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/195/3) 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. 8 para. 50](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/50), [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-ece7ab98e8b5d651a2f233c168a9321c]: Sch. 6 para. 10 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-e44fc4a257c98b0b41a915a2e3cc7835]: [Sch. 14 para. 8(2)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/8/2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5e9b0dcea04361ed22e6125950a4b279]: [Sch. 14 para. 8(3)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/8/3) 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-590b61faf49fd8cfbdbf3f9e96709807]: [Sch. 14 para. 8(5)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/8/5) 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-77ec02779e554ed393f2324bd72ff12f]: [Sch. 14 para. 11](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/11) 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-6c9362e3e8ec38b17d3d706df38295b3]: Words in Sch. 20A para. 5(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. 279](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/279) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-708b245308b8d598c503815e5850ffa5]: Words in [s. 24(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/24/4) inserted (with application in accordance with art. 1(3) of the amending S.I.) by [The Lottery Duty (Exemption) Order 2010 (S.I. 2010/2959)](https://www.legislation.gov.uk/uksi/2010/2959), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2010/2959/article/1/2), [2](https://www.legislation.gov.uk/uksi/2010/2959/article/2) (with [art. 1(3)](https://www.legislation.gov.uk/uksi/2010/2959/article/1/3))
[^key-2d75802ed62a53860ff600215ece59c9]: S. 205(4) repealed (30.12.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 88(8)(a)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/8/a)[(9)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/9) (with [s. 88(10)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/10)); [S.I. 2011/2934](https://www.legislation.gov.uk/uksi/2011/2934), [art. 2](https://www.legislation.gov.uk/uksi/2011/2934/article/2)
[^key-6aa6ee568cc161474b69a398a4f22319]: S. 86(2)-(2B) substituted for s. 86(2) (17.7.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 37(2)](https://www.legislation.gov.uk/ukpga/2012/14/section/37/2)
[^key-731717b276df90f151236e85710b9dd9]: [S. 91(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/91/2) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 91](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/91)
[^key-c7a13177a32adb632a5f0e2f4c116861]: [S. 103(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/1) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(e)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/e)
[^key-131fa5a9877155c9e60047e59e145132]: [S. 103(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/103/3) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(e)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/e)
[^key-bd0cf346eb25bde7961ba9b9e71b9108]: Words in Sch. 23 Pt. VI repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-e0b0c73df1a3d9c37d0f6f625d80cd89]: [S. 67](https://www.legislation.gov.uk/ukpga/1993/34/section/67) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-6d06a53255f9d74d9dc08acfe820107f]: [S. 79(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/79/2) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-24d23684d76db63b97d3469f30dda7b7]: [S. 107(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/107/2) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-c38354025adcd1bcaf2e9d86a34790d6]: S. 182(1)(ca) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-5ee384fe7dc8345e419b092d95ea4f3d]: [S. 205(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/205/3) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-db16281c4393292c745d1cc2f240bd21]: [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/18/paragraph/6) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-36a60e49989735588329f5a3b8570998]: Words in s. 184(1) substituted (1.4.2013) by [The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636)](https://www.legislation.gov.uk/uksi/2013/636), [art. 1(2)](https://www.legislation.gov.uk/uksi/2013/636/article/1/2), [Sch. para. 3](https://www.legislation.gov.uk/uksi/2013/636/schedule/paragraph/3)
[^key-1c5d0a45e42ddee8c6eb7ad359259dc9]: Words in s. 179B heading substituted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [3(b)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/3/b)
[^key-7d1f68cbebe459282eceb4be506954bc]: Sch. 20A Pt. 1A inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/2)
[^key-1a4cf23f1484324b7e701c6e08b46497]: Sch. 20A para. 9A inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(4)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/4)
[^key-eb476568fcdd8c3d0cc52b5444fa9f13]: Sch. 20A heading substituted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(7)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/7)
[^key-a747658298cf7a1dc2ef1b594915dcb6]: Words in [s. 179B](https://www.legislation.gov.uk/ukpga/1993/34/section/179B) inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [3(a)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/3/a)
[^key-cfaf512c44f35d55446480415d1e6947]: Words in s. 184(1) inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [4(a)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/4/a)
[^key-e0776edbe606a7e15ef7dc0888293eb3]: Words in s. 184(1) inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [4(b)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/4/b)
[^key-9c4cd6f7044a3e9ab985560b88a7cc32]: Words in Sch. 20A para. 9(1)(a) inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(3)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/3)
[^key-12fd9faa3ce4c8b818ec9f3cdf95cd90]: Words in Sch. 20A para. 10 substituted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(5)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/5)
[^key-65490a31eddf89446879f51d497bae1f]: Sch. 20A para. 11(2A)(2B) inserted (19.12.2014) by [The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133)](https://www.legislation.gov.uk/uksi/2014/3133), [regs. 1](https://www.legislation.gov.uk/uksi/2014/3133/regulation/1), [5(6)](https://www.legislation.gov.uk/uksi/2014/3133/regulation/5/6)
[^key-ee705eec752ac090a7b58291976cec3a]: Sum in s. 29(7)(a) substituted for words (12.3.2015) by [The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)](https://www.legislation.gov.uk/uksi/2015/664), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/1/1), [Sch. 2 para. 6(2)](https://www.legislation.gov.uk/uksi/2015/664/schedule/2/paragraph/6/2) (with [reg. 5(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/5/1))
[^key-ecf410bf6f9400b1cc57f80245be8eab]: Sum in s. 31(2)(a) substituted for words (12.3.2015) by [The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)](https://www.legislation.gov.uk/uksi/2015/664), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/1/1), [Sch. 2 para. 6(3)(a)](https://www.legislation.gov.uk/uksi/2015/664/schedule/2/paragraph/6/3/a) (with [reg. 5(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/5/1))
[^key-391acc1dc62dded3fbbaf9cea31f98d1]: Sum in s. 31(4)(a) substituted for words (12.3.2015) by [The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)](https://www.legislation.gov.uk/uksi/2015/664), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/1/1), [Sch. 2 para. 6(3)(b)](https://www.legislation.gov.uk/uksi/2015/664/schedule/2/paragraph/6/3/b) (with [reg. 5(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/5/1))
[^key-ba62ec9eb420725ed4e6e057ac651b1c]: Words in Sch. 20A heading inserted (16.6.2016) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2016/597/regulation/9)
[^key-68960f98ad883b590d30248caed5f26a]: Words in Sch. 20A para. 1(6) omitted (16.6.2016) by virtue of [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [3](https://www.legislation.gov.uk/uksi/2016/597/regulation/3)
[^key-cd820b84be26625647b2f9def4bfe186]: Sch. 20A para. 4(7A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [4(c)](https://www.legislation.gov.uk/uksi/2016/597/regulation/4/c)
[^key-8f708a53b25220bb6212935392ac324a]: Words in Sch. 20A para. 4(6) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [4(a)](https://www.legislation.gov.uk/uksi/2016/597/regulation/4/a)
[^key-b9f2d479911c0f0fd85fe5e0a100600a]: Words in Sch. 20A para. 4(7) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [4(b)](https://www.legislation.gov.uk/uksi/2016/597/regulation/4/b)
[^key-f6aec0b9260a5f3641c99729dd80100a]: Words in Sch. 20A para. 5(1) omitted (16.6.2016) by virtue of [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [5](https://www.legislation.gov.uk/uksi/2016/597/regulation/5)
[^key-5096218d839ff9ffb1d6b3c986ada859]: Words in Sch. 20A para. 5A(7) omitted (16.6.2016) by virtue of [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [6](https://www.legislation.gov.uk/uksi/2016/597/regulation/6)
[^key-51231c93e02d4e14cfd5d11afb658284]: Sch. 20A para. 5C(7A) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [7(c)](https://www.legislation.gov.uk/uksi/2016/597/regulation/7/c)
[^key-c53ae4b2314478aa8fd848d9945f97c7]: Words in Sch. 20A para. 5C(6) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [7(a)](https://www.legislation.gov.uk/uksi/2016/597/regulation/7/a)
[^key-156157a4a527fea09cb01cc75fdc4ea3]: Words in Sch. 20A para. 5C(7) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [7(b)](https://www.legislation.gov.uk/uksi/2016/597/regulation/7/b)
[^key-f456e7b448eab9646c6279dd90cebf8d]: Words in Sch. 20A para. 5D(1) omitted (16.6.2016) by virtue of [The Lloyds Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016 (S.I. 2016/597)](https://www.legislation.gov.uk/uksi/2016/597), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/597/regulation/1/1), [8](https://www.legislation.gov.uk/uksi/2016/597/regulation/8)
[^key-45ace1122e1121827a086990b5f67db8]: S. 171(2B) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 55](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/55)
[^key-7f7b4ae74ca2fdbd70a792f1b3597b22]: Word in s. 185(1C)(a) substituted (1.10.2016) by [The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898)](https://www.legislation.gov.uk/uksi/2016/898), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2016/898/regulation/1/2), [12](https://www.legislation.gov.uk/uksi/2016/898/regulation/12)
[^key-01ad4630358f7fdbb44a3794433bdd0a]: Word in s. 185(1C)(b) substituted (1.10.2016) by [The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898)](https://www.legislation.gov.uk/uksi/2016/898), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2016/898/regulation/1/2), [12](https://www.legislation.gov.uk/uksi/2016/898/regulation/12)
[^key-9713283c23eeed77adc399e6ae146795]: Word in s. 185(2)(b) substituted (1.10.2016) by [The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898)](https://www.legislation.gov.uk/uksi/2016/898), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2016/898/regulation/1/2), [12](https://www.legislation.gov.uk/uksi/2016/898/regulation/12)
[^key-36b290a7a28c4b405947409e357d99fb]: [Sch. 6 para. 10](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/10) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-fe6c5b718a2bbf5df855c4cb4512daab]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [6](https://www.legislation.gov.uk/uksi/2011/1043/article/6) (with [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/2)[(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
#### The basic rule: sterling to be used
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Earnings cap etc: no indexation in 1993-94.
#### Interpretation and commencement.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Expenditure involving crime.
#### Returns and information.
#### Time when expenditure is incurred.
#### Exploration and appraisal expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Calculation of consideration.
#### Calculation of consideration.
#### Corporation tax.
#### Residence: available accommodation.
#### Expenditure involving crime.
#### Modifications where loss carried forward.
#### Corporation tax.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Taxation of profits and allowance of losses.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Returns and information.
#### Exploration and appraisal expenditure.
#### Tariff receipts etc.
#### Fall in value relief: qualifying investments.
#### Corporation tax.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Year of assessment in which profits or losses arise.
#### Consequential amendments.
#### Consequential amendments.
#### Tariff receipts etc.
#### Fall in value relief: qualifying investments.
#### Stamp duty.
#### Waste disposal expenditure.
#### Fall in value relief: qualifying investments.
#### Rent to mortgage: England and Wales.
#### Pay and file: miscellaneous amendments.
#### Expenditure involving crime.
#### Interpretation and commencement.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Exploration and appraisal expenditure.
#### Exploration and appraisal expenditure.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Time when expenditure is incurred.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Double taxation relief in relation to petroleum revenue tax.
#### Fall in value relief: qualifying investments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Residence: available accommodation.
#### Residence: available accommodation.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Offences by bodies corporate.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Non-trading gains and losses: relief.
#### Modification of Finance Act 1989.
#### Interpretation and commencement.
#### Taxation of profits and allowance of losses.
#### Interaction with ICTA.
#### Double taxation relief in relation to petroleum revenue tax.
#### Earnings cap etc: no indexation in 1993-94.
#### Residence: available accommodation.
#### Corporation tax.
#### Employers’ pension contributions.
#### Interpretation and commencement.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Returns and information.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Time when expenditure is incurred.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Fall in value relief: qualifying investments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Corporation tax.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Disapplication of pool betting duty.
#### Taxation of profits and allowance of losses.
#### Consequential amendments.
#### Year of assessment in which profits or losses arise.
##### 92A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92E
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Taxation of profits and allowance of losses.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Tariff receipts etc.
#### Double taxation relief in relation to petroleum revenue tax.
#### Year of assessment in which profits or losses arise.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Fall in value relief: qualifying investments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 179B
Schedule 20A to this Act (which makes provision for certain reliefs to be available where a member converts to limited liability underwriting or a Lloyd’s partnership converts to underwriting through a company) shall have effect.
#### Residence: available accommodation.
#### Interpretation of Part III and consequential amendments of assessments etc.
#### Corporation tax.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Time when expenditure is incurred.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Corporation tax.
#### Residence: available accommodation.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 20A
## Part 1 — Conversion to underwriting through successor companies
### Introduction
##### 1
- (1) This Part of this Schedule applies if the following conditions are satisfied.
- (2) Condition 1 is that—
- (a) a member gives notice of his resignation from membership of Lloyd’s in accordance with the rules or practice of Lloyd's,
- (b) in accordance with such rules or practice, the member does not undertake any new insurance business at Lloyd’s after the end of the member’s last underwriting year, and
- (c) the member does not withdraw that notice.
- (3) Condition 2 is that all of the member’s outstanding syndicate capacity is disposed of by the member under a conversion arrangement to a successor company (“the syndicate capacity disposal”) with effect from the beginning of the underwriting year next following the member’s last underwriting year.
- (a) a Lloyd’s partnership gives notice of its resignation from membership of Lloyd’s in accordance with the rules or practice of Lloyd’s,
- (b) in accordance with the rules or practice, the partnership does not undertake any new insurance business at Lloyd’s after the end of the partnership’s last underwriting year, and
- (c) the partnership does not withdraw that notice.
- (3) Condition 2 is that all of the partnership’s outstanding syndicate capacity is disposed of by the partnership under a conversion arrangement to a successor company (the “syndicate capacity disposal”) with effect from the beginning of the underwriting year next following the partnership’s last underwriting year.
- (4) Condition 3 is that, immediately before the syndicate capacity disposal,—
- (a) the member controls the successor company, and
- (b) more than 50% of the ordinary share capital of the successor company is beneficially owned by the member.
- (5) Condition 4 is that the syndicate capacity disposal is made in consideration solely of the issue to the member of shares in the successor company.
- (6) Condition 5 is that the successor company starts to carry on its underwriting business in the underwriting year ... next following the member’s last underwriting year.
- (7) In this paragraph “*the member’s last underwriting year*”, in relation to a member who gives notice of his resignation from membership of Lloyd's, means the underwriting year during which, or at the end of which, he ceases to be an underwriting member and becomes a non-underwriting member in accordance with the rules or practice of Lloyd's.
- (8) In this paragraph “*outstanding syndicate capacity*”, in relation to a member, means the syndicate capacity of the member other than any which—
- (a) the member disposes of to a person other than a successor member at or before the end of the member’s last underwriting year, or
- (a) the converting partners together control the successor company, and
- (b) the ordinary share capital of the successor company is beneficially owned by the converting partners in the same, or as nearly as may be the same, proportions as those in which pursuant to the partnership agreement the converting partners are at that time treated as having interests in the partnership’s syndicate capacity.
- (5) For the purposes of sub-paragraph (4)(b), ignore any interest of a person other than a converting partner in the partnership’s syndicate capacity.
- (6) Condition 4 is that the syndicate capacity disposal is made in consideration solely of the issue to the converting partners of shares in the successor company.
- (7) Condition 5 is that the successor company starts to carry on its underwriting business in the underwriting year ... next following the partnership’s last underwriting year.
- (8) In this paragraph “the partnership’s last underwriting year”, in relation to a partnership which gives notice of its resignation from Lloyd’s, means the underwriting year during which, or at the end of which, the partnership ceases to be an underwriting member and becomes a non-underwriting member in accordance with the rules or practice of Lloyd’s.
- (9) In this paragraph “outstanding syndicate capacity”, in relation to a partnership, means the syndicate capacity of the partnership other than any which—
- (a) the partnership disposes of to a person other than a successor member at or before the end of the partnership’s last underwriting year, or
- (b) ceases to exist with effect from the end of that year.
### Income tax: carry forward of loss relief following conversion
##### 2
### Capital gains tax: roll-over relief on disposal of syndicate capacity
##### 5B
- (1) This paragraph applies if—
- (a) the member’s total income for a year of assessment includes any income derived by the member from the successor company (whether by way of dividends on the shares issued to the member or otherwise), and
- (b) throughout the period beginning with the time of the syndicate capacity disposal and ending with the end of that year of assessment,—
- (i) the member controls the successor company, and
- (ii) more than 50% of the ordinary share capital of the successor company is beneficially owned by the member.
- (2) Section 83 of ITA 2007 shall apply as if the income so derived were profits on which the member was assessed under Part 2 of the Income Tax (Trading and Other Income) Act 2005 in respect of the member’s underwriting business for that year.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Capital gains tax: roll-over relief on disposal of syndicate capacity
##### 3
- (a) the aggregate of any chargeable gains accruing to a converting partner on the syndicate capacity disposal exceeds the aggregate of any allowable losses accruing to the partner on that disposal, and
- (b) the partner makes a claim under this paragraph to an officer of Revenue and Customs.
- (2) The amount of the excess mentioned in sub-paragraph (1)(a) above (“the amount of the syndicate capacity gain”) shall for the purposes of capital gains tax be reduced by the amount of the rolled-over gain.
- (3) For the purpose of computing any chargeable gain accruing to the partner on a disposal by the partner of any issued share or any asset directly or indirectly derived from any issued share—
- (a) the amount of the rolled-over gain shall be apportioned between the issued shares as a whole, and
- (b) the sums allowable as a deduction under section 38(1)(a) of the Gains Tax Act shall be reduced by the amount apportioned to the issued share under paragraph (a) above; but, in the case of a derived asset, the reduction shall be by an appropriate proportion of that amount;
and if the issued shares are not all of the same class, the apportionment between the shares under paragraph (a) above shall be in accordance with their market values at the time they were acquired by the partner.
- (4) In this paragraph “the amount of the rolled-over gain” means the lesser of—
- (a) the amount of the syndicate capacity gain, and
- (b) the aggregate of any sums which would be allowable as a deduction under section 38(1)(a) of the Gains Tax Act if the issued shares were disposed of as a whole by the partner in circumstances giving rise to a chargeable gain.
- (5) In this paragraph the “issued shares” means the shares in the successor company issued to the partner in consideration for the syndicate capacity disposal.
### Capital gains tax: roll-over relief on disposal of assets of ancillary trust fund
##### 5C
- (1) This paragraph applies if—
- (a) the aggregate of any chargeable gains accruing to the member on the syndicate capacity disposal exceeds the aggregate of any allowable losses accruing to him on that disposal, and
- (b) the member makes a claim under this paragraph to an officer of the Board.
- (2) The amount of the excess mentioned in sub-paragraph (1)(a) above (“the amount of the syndicate capacity gain”) shall for the purposes of capital gains tax be reduced by the amount of the rolled-over gain.
- (3) For the purpose of computing any chargeable gain accruing to the member on a disposal by him of any issued share or any asset directly or indirectly derived from any issued share—
- (a) at the time of, or after, the syndicate capacity disposal, assets forming some or all of the ancillary trust fund of the Lloyd’s partnership or of a converting partner are—
- (i) withdrawn from the fund, and
- (ii) without unreasonable delay, disposed of by the partnership or partner to the successor company (the “ATF disposal”),
- (b) the aggregate of any chargeable gains accruing to a converting partner (the “relevant partner”) on the ATF disposal exceeds the aggregate of any allowable losses available to the relevant partner on that disposal,
- (c) throughout the period beginning with the time of the syndicate capacity disposal and ending with the time of the ATF disposal—
- (i) the converting partners together control the successor company, and
- (ii) the proportion of the successor company’s ordinary share capital beneficially owned by the relevant partner is more than 50% of the proportion of that share capital that was beneficially owned by the relevant partner at the time of the syndicate capacity disposal,
- (d) the consideration received by the relevant partner on the ATF disposal consists solely of the issue to the relevant partner of shares (the “issued shares”) in the successor company, and
- (e) the relevant partner makes a claim under this paragraph to an officer of Revenue and Customs.
- (2) But this paragraph does not apply if—
- (a) the relevant partner could have made a claim under paragraph 5B above, and
- (b) at the time the relevant partner makes a claim under this paragraph, no claim under paragraph 5B above is or has been made by the relevant partner.
- (3) The amount of the excess mentioned in sub-paragraph (1)(b) above (“the amount of the ATF assets gain”) shall for the purposes of capital gains tax be reduced by the amount of the rolled-over gain.
- (4) For the purpose of computing any chargeable gain accruing to the relevant partner on a disposal by the relevant partner of any issued share or any asset directly or indirectly derived from any issued share—
- (a) the amount of the rolled-over gain shall be apportioned between the issued shares as a whole, and
- (b) the sums allowable as a deduction under section 38(1)(a) of the Gains Tax Act shall be reduced by the amount apportioned to the issued share under paragraph (a) above; but, in the case of a derived asset, the reduction shall be by an appropriate proportion of that amount;
and if the issued shares are not all of the same class, the apportionment between the shares under paragraph (a) above shall be in accordance with their market values at the time they were acquired by the member.
- (4) In this paragraph “*the amount of the rolled-over gain*” means the lesser of—
- (a) the amount of the syndicate capacity gain, and
- (b) the aggregate amount of any sums which would be allowable as a deduction under section 38(1)(a) of the Gains Tax Act if the issued shares were disposed of as a whole by the member in circumstances giving rise to a chargeable gain.
- (5) In this paragraph the “*issued shares*” means the shares in the successor company issued to the member in consideration for the syndicate capacity disposal.
### Capital gains tax: roll-over relief on disposal of assets of ancillary trust fund
##### 4
- (b) the sums allowable as a deduction under section 38(1)(a) of the Gains Tax Act are reduced by the amount apportioned to the issued share under paragraph (a) above; but, in the case of a derived asset, the reduction shall be by an appropriate proportion of that amount;
and if the issued shares are not all of the same class, the apportionment between the shares under paragraph (a) above shall be in accordance with their market values at the time they were acquired by the relevant partner.
- (5) In this paragraph “the amount of the rolled-over gain” means the lesser of—
- (a) subject to sub-paragraph (6), the amount of the ATF assets gain, and
- (b) the aggregate amount of any sums which would be allowable as a deduction under section 38(1)(a) of the Gains Tax Act if the issued shares were disposed of as a whole by the relevant partner in circumstances giving rise to a chargeable gain.
- (6) If the market value, immediately before the ATF disposal, of the assets disposed of under that disposal exceeds 120% of the amount of the ATF assets required, the amount of the ATF assets gain shall for the purposes of sub-paragraph (5)(a) be reduced by multiplying it by—
$$RT$where—R is the amount of the ATF assets required, andT is the market value, immediately before the ATF disposal, of the assets disposed of under that disposal.$
- (7) In sub-paragraph (6) above “the amount of the ATF assets required” means the appropriate percentage of the amount of security required to be provided by the successor company in respect of its underwriting business in the underwriting year in which the ATF disposal is made.
- (7A) In sub-paragraph (7) above “the appropriate percentage” means the percentage that equates to the percentage of the ordinary share capital of the successor company that is beneficially owned by the relevant partner immediately before the ATF disposal.
- (8) This paragraph applies—
- (a) in relation to assets forming some or all of the Lloyd’s partnership’s ancillary trust fund, only on the first occasion on or after 19th December 2014 on which the partnership makes an ATF disposal, and
- (b) in relation to assets forming some or all of a converting partner’s ancillary trust fund, only on the first occasion on or after 19th December 2014 on which the partner makes an ATF disposal.
- (9) If a claim made under paragraph 5B is revoked, this paragraph applies as if the claim had never been made.
### Interpretation of this Part of this Schedule
##### 5D
- (1) In this Part of this Schedule—
- “ancillary trust fund”—in relation to a Lloyd’s partnership, does not include a premium trust fund but, subject to that, means any trust fund required or authorised by the rules of Lloyd’s, or required by a member’s agent, andin relation to a converting partner, means any trust fund required or authorised by the rules of Lloyd’s in connection with being a partner in, or member of, the partnership, or required by a member’s agent in that connection;
- “control” is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010;
- “converting partner”, in relation to a syndicate capacity disposal by a Lloyd’s partnership,—means any person who, immediately before the disposal, is a partner in, or member of, the partnership and pursuant to the partnership agreement is treated at that time as having an interest in the partnership’s syndicate capacity, butdoes not include any partner or member whose resignation from the partnership takes effect on the day of the disposal;
- “ordinary share capital” has the meaning given by section 989 of ITA 2007;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “successor company” means a corporate member (within the meaning of Chapter 5 of Part 4 of the Finance Act 1994) which is a successor member;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “syndicate capacity disposal” has the meaning given by paragraph 5A(3);
- “underwriting business”—in relation to a Lloyd’s partnership, means the partnership’s underwriting business as a member of Lloyd’s, andin relation to a successor company, has the same meaning as in Chapter 5 of Part 4 of the Finance Act 1994.
- (2) For the purposes of this Part of this Schedule, shares comprised in any letter of allotment or similar instrument shall be treated as issued unless—
- (a) the right to the shares conferred by it remains provisional until accepted, and
- (b) there has been no acceptance.
- (3) Paragraphs 5B and 5C above (and paragraph 5A above so far as relating to those paragraphs) are to be construed as one with the Gains Tax Act.
##### 9A
- (1) This paragraph applies if—
- (a) at the time of, or after, the syndicate capacity disposal, assets forming some or all of the member’s ancillary trust fund are—
- (i) withdrawn from the fund, and
- (ii) without unreasonable delay, disposed of by him to the successor company (the “ATF disposal”),
- (b) the aggregate of any chargeable gains accruing to the member on the ATF disposal exceeds the aggregate of any allowable losses accruing to him on that disposal,
- (c) throughout the period beginning with the time of the syndicate capacity disposal and ending with the time of the ATF disposal,—
- (i) the member controls the successor company, and
- (ii) more than 50% of the ordinary share capital of the successor company is beneficially owned by the member,
- (d) the ATF disposal is made in consideration solely of the issue to the member of shares (the “issued shares”) in the successor company, and
- (e) the member makes a claim under this paragraph to an officer of the Board.
- (2) But this paragraph does not apply if—
- (a) the member could have made a claim under paragraph 3 above, and
- (b) at the time the member makes a claim under this paragraph, no claim under paragraph 3 above is or has been made by him.
- (3) The amount of the excess mentioned in sub-paragraph (1)(b) above (“the amount of the ATF assets gain”) shall for the purposes of capital gains tax be reduced by the amount of the rolled-over gain.
- (4) For the purpose of computing any chargeable gain accruing to the member on a disposal by him of any issued share or any asset directly or indirectly derived from any issued share—
- (a) the amount of the rolled-over gain shall be apportioned between the issued shares as a whole, and
- (b) the sums allowable as a deduction under section 38(1)(a) of the Gains Tax Act shall be reduced by the amount apportioned to the issued share under paragraph (a) above; but, in the case of a derived asset, the reduction shall be by an appropriate proportion of that amount;
and if the issued shares are not all of the same class, the apportionment between the shares under paragraph (a) above shall be in accordance with their market values at the time they were acquired by the member.
- (5) In this paragraph “*the amount of the rolled-over gain*” means the lesser of—
- (a) subject to sub-paragraph (6) below, the amount of the ATF assets gain, and
- (b) the aggregate amount of any sums which would be allowable as a deduction under section 38(1)(a) of the Gains Tax Act if the issued shares were disposed of as a whole by the member in circumstances giving rise to a chargeable gain.
- (6) If the market value, immediately before the ATF disposal, of the assets disposed of under that disposal exceeds 120% of the amount of the ATF assets required, the amount of the ATF assets gain shall for the purposes of sub-paragraph (5)(a) above be reduced by multiplying it by—
$$RT$where—R is the amount of the ATF assets required, andT is the market value, immediately before the ATF disposal, of the assets disposed of under that disposal.$
- (7) In sub-paragraph (6) above “*the amount of the ATF assets required*” means the appropriate percentage of the amount of security required to be provided by the successor company in respect of its underwriting business in the underwriting year in which the ATF disposal is made.
- (7A) In sub-paragraph (7) above “the appropriate percentage” means the percentage that equates to the percentage of the ordinary share capital of the successor company that is beneficially owned by the member immediately before the ATF disposal.
- (8) This paragraph applies only on the first occasion on or after 6th April 2004 on which the member makes an ATF disposal.
- (9) If a claim made by the member under paragraph 3 above is revoked, this paragraph shall apply as if the claim had never been made.
### Interpretation of this Part of this Schedule
##### 5
- (1) In this Part of this Schedule—
- “*control*” shall be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010;
- “*ordinary share capital*” has the meaning given by section 989 of ITA 2007;
- “*successor company*” means a corporate member (within the meaning of Chapter 5 of Part 4 of the Finance Act 1994) which is a successor member;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*the syndicate capacity disposal*” has the meaning given by paragraph 1(3) above;
- “*underwriting business*”, in relation to a successor company, has the same meaning as in Chapter 5 of Part 4 of the Finance Act 1994.
- (2) For the purposes of this Part of this Schedule, shares comprised in any letter of allotment or similar instrument shall be treated as issued unless—
- (a) the right to the shares conferred by it remains provisional until accepted, and
- (b) there has been no acceptance.
- (3) Paragraphs 3 and 4 above (and paragraph 1 above so far as relating to those paragraphs) are to be construed as one with the Gains Tax Act.
## Part 2 — Conversion to underwriting through successor partnerships
### Introduction
##### 6
- (1) This Part of this Schedule applies if the following conditions are satisfied.
- (2) Condition 1 is that—
- (a) a member gives notice of his resignation from membership of Lloyd’s in accordance with the rules or practice of Lloyd's,
- (b) in accordance with such rules or practice, the member does not undertake any new insurance business at Lloyd’s after the end of the member’s last underwriting year, and
- (c) the member does not withdraw that notice.
- (3) Condition 2 is that all of the member’s outstanding syndicate capacity is disposed of by the member under a conversion arrangement to a successor partnership (“the syndicate capacity disposal”) with effect from the beginning of the underwriting year next following the member’s last underwriting year.
- (4) Condition 3 is that the member is the only person who disposes of syndicate capacity under a conversion arrangement to the successor partnership.
- (5) Condition 4 is that the successor partnership starts to carry on its underwriting business in the underwriting year next following the member’s last underwriting year.
- (6) In this paragraph “*the member’s last underwriting year*”, in relation to a member who gives notice of his resignation from membership of Lloyd's, means the underwriting year during which, or at the end of which, he ceases to be an underwriting member and becomes a non-underwriting member in accordance with the rules or practice of Lloyd's.
- (7) In this paragraph “*outstanding syndicate capacity*”, in relation to a member, means the syndicate capacity of the member other than any which—
- (a) the member disposes of to a person other than a successor member at or before the end of the member’s last underwriting year, or
- (b) ceases to exist with effect from the end of that year.
### Income tax: carry forward of loss relief following conversion
##### 7
- (1) This paragraph applies if—
- (a) the member’s total income for a year of assessment includes profits of the successor partnership’s underwriting business, and
- (b) throughout the period beginning with the time of the syndicate capacity disposal and ending with the end of that year of assessment, the member is beneficially entitled to more than 50% of the profits of that business.
- (2) Section 83 of ITA 2007 (carry-forward of trading losses against subsequent profits) shall have effect, in its application in relation to the losses of the old underwriting business, as if the profits of the successor partnership’s underwriting business to which the member is beneficially entitled for that year were profits on which the member was assessed under Part 2 of the Income Tax (Trading and Other Income) Act 2005 in respect of the old underwriting business for that year.
- (3) In sub-paragraph (2) above “*the old underwriting business*” means the member’s underwriting business carried on otherwise than through the successor partnership.
### Interpretation of this Part of this Schedule
##### 8
In this Part of this Schedule—
- “ successor partnership” means—a limited partnership formed under the law of Scotland which is a successor member, ora limited liability partnership formed under the law of any part of the United Kingdom which is a successor member.
- “*the syndicate capacity disposal*” has the meaning given by paragraph 6(3) above.
## Part 3 — Supplementary provisions
### Withdrawal of resignation notice
##### 9
- (1) This paragraph applies if a member—
- (a) makes a claim for relief under or by virtue of Part 1 or 2 of this Schedule, and
- (b) subsequently withdraws the notice of his resignation from membership of Lloyd's.
- (2) The member must give written notice of such withdrawal to an officer of the Board.
- (3) Such a notice must be given no later than six months from the date of the withdrawal of the notice of resignation.
- (4) All such adjustments shall be made, whether by discharge or repayment of tax, the making of assessments or otherwise, as are required as a result of the withdrawal of the notice of resignation (notwithstanding any limitation on the time within which any adjustment may be made).
- (5) If a member fails, fraudulently or negligently, to comply with sub-paragraphs (2) and (3) above, section 95 of the Taxes Management Act 1970 shall apply to him as if he had fraudulently or negligently made an incorrect return, statement or declaration in connection with the claim for relief made by him under or by virtue of this Schedule.
- (6) In this paragraph “*tax*” means income tax, capital gains tax or inheritance tax.
### Interpretation of this Schedule
##### 10
In this Schedule—
- “*conversion arrangement*” means a conversion arrangement made under the rules or practice of Lloyd's;
- “*successor member*” has the meaning given by the rules or practice of Lloyd's;
- “syndicate capacity”, in relation to a member or Lloyd’s partnership, means an asset comprising the rights of the member or partnership under a syndicate in which the member or partnership participates.
### Application of this Schedule
##### 11
- (1) Paragraphs 2 and 3 above (and the other provisions of this Schedule so far as relating to those paragraphs) have effect in relation to syndicate capacity disposals (within the meaning of Part 1 of this Schedule) made on or after 6th April 2004.
- (2) Paragraph 4 above (and the other provisions of this Schedule so far as relating to that paragraph) have effect in relation to ATF disposals (within the meaning of that paragraph) made on or after 6th April 2004 (even if the syndicate capacity disposal mentioned in that paragraph was made before that date).
- (2A) Paragraph 5B above (and the other provisions of this Schedule so far as relating to that paragraph) have effect in relation to syndicate capacity disposals (within the meaning of Part 1A of this Schedule) made on or after 19th December 2014.
- (2B) Paragraph 5C above (and the other provisions of this Schedule so far as relating to that paragraph) have effect in relation to ATF disposals (within the meaning of that paragraph) made on or after 19th December 2014 (even if the syndicate capacity disposal was made before that date).
- (3) Paragraph 7 above (and the other provisions of this Schedule so far as relating to that paragraph) have effect in relation to syndicate capacity disposals (within the meaning of Part 2 of this Schedule) made on or after 6th April 2004.
These repeals have effect in accordance with section 4 of this Act
#### Expenditure involving crime.
#### Expenditure on shares.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Interaction with ICTA.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Interpretation and commencement.
#### Exploration and appraisal expenditure.
#### Time when expenditure is incurred.
#### Time when expenditure is incurred.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Time when expenditure is incurred.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Residence: available accommodation.
#### Stamp duty.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 7A to the Taxation of Chargeable Gains Act 1992—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 5 of this Act.
#### Calculation of consideration.
#### Waste disposal expenditure.
#### Non-trading gains and losses: relief.
#### Transitional relief for certain exploration and appraisal expenditure.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Modifications where loss carried forward.
#### Double taxation relief in relation to petroleum revenue tax.
#### Tariff receipts etc.
#### Corporation tax.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Residence: available accommodation.
#### Double taxation relief in relation to petroleum revenue tax.
#### Stamp duty.
These repeals have effect in accordance with section 4 of this Act
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Counselling services for employees.
#### Exploration and appraisal expenditure.
#### Interpretation and commencement.
#### Tariff receipts etc.
#### Returns and information.
#### Rent to mortgage: England and Wales.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Returns and information.
#### Exploration and appraisal expenditure.
#### Expenses of Members of Parliament.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The following Schedule shall be inserted after Schedule 8 to the Finance Act 1989—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Earnings cap etc: no indexation in 1993-94.
#### Consequential amendments.
#### Returns and information.
#### Exploration and appraisal expenditure.
#### Fall in value relief: qualifying investments.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Transitional relief for charities etc.
#### Fall in value relief: qualifying investments.
#### Residence: available accommodation.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### Time for payment.
#### Interaction with ICTA.
#### Exploration and appraisal expenditure.
#### Tariff receipts etc.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
## Schedule 20B
### Election by responsible person
##### 1
- (1) The responsible person for a taxable field may make an election that the field is to be non-taxable.
- (2) An election is irrevocable.
- (3) The responsible person may not make an election unless each person who is a participator at the time the election is made agrees to the election being made.
- (4) If the responsible person makes an election, the Commissioners may assume that each participator agrees to the election being made (unless it appears to the Commissioners that a participator does not agree).
### Decision by Commissioners
##### 2
- (1) If an election is made, the Commissioners must decide whether or not the field is no longer taxable.
- (2) For the purposes of this paragraph, the field is no longer taxable if it appears to the Commissioners that one or other of the following conditions is met in relation to each future chargeable period.
- (3) Condition A is that no assessable profit will accrue to any participator in the field in that period.
- (4) Condition B is that the assessable profit accruing to each participator in the field in that period will be equal to, or smaller than, the cash equivalent of that participator's share of the oil allowance for the field in that period.
- (5) The responsible person must give the Commissioners such information as the Commissioners may reasonably require in connection with their making a decision under sub-paragraph (1).
- (6) The Commissioners may make such assumptions as they think appropriate for the purposes of making a decision under this paragraph (including assumptions about what, if any, participators there will be in the field in future chargeable periods).
- (7) In this paragraph—
- “*assessable profit*” means assessable profit before any reduction under section 7 of OTA 1975 (relief for allowable losses);
- “*future chargeable period*”, in relation to a decision by the Commissioners under this paragraph, means a chargeable period that falls at any time after the chargeable period in which the Commissioners make that decision.
##### 3
- (1) The Commissioners must give the responsible person notice of their decision under paragraph 2(1).
- (2) Within one month of being given notice by the Commissioners of their decision, the responsible person must give copies of the notice to each person who is a participator, or a former participator, at the time the Commissioners' notice is given.
- (3) But the responsible person is not required to give notice to any person to whom it would be impracticable to give notice.
### When election has effect
##### 4
- (1) An election does not have effect unless the Commissioners decide under paragraph 2(1) that the field is no longer taxable.
- (2) In such a case, the election has effect from the start of the first chargeable period to begin after the Commissioners give notice under paragraph 3.
- (3) The election then continues to have effect indefinitely (unless cancelled in accordance with paragraph 6).
### No unrelievable field losses from field
##### 5
For as long as the election has effect, no allowable loss that accrues from the oil field is an allowable unrelievable field loss for the purposes of petroleum revenue tax.
### Cancellation of election by Commissioners
##### 6
- (1) The Commissioners may cancel an election if, within 3 years of their giving notice under paragraph 3, it appears to them that—
- (a) information that the responsible person gave the Commissioners in connection with the election was inaccurate or incomplete at the time it was given, and
- (b) if the information had not been inaccurate or incomplete, the Commissioners would not have made the decision that they made under paragraph 2.
- (2) For the purposes of sub-paragraph (1) it does not matter whether or not the Commissioners required the information to be given.
##### 7
- (1) If the Commissioners cancel an election, they must give notice of the cancellation—
- (a) to the person who made the election, or
- (b) if it is impracticable to give notice to that person, to a person who is a participator at the time the election is cancelled, or
- (c) if it is impracticable to give notice to any such person, to a person who is a former participator at the time the election is cancelled;
but the Commissioners are not required to give notice to a person falling within paragraph (c) if it would be impracticable to give notice to any such person.
- (2) Within one month of being given notice by the Commissioners under sub-paragraph (1), the person must give copies of the notice to each person who is a participator, or a former participator, at the time the Commissioners' notice is given.
- (3) But that person is not required to give notice to any person to whom it would be impracticable to give notice.
### Effect of cancellation
##### 8
- (1) If the Commissioners cancel an election under paragraph 6, the election is to be treated as though it had never had effect.
- (2) But that does not make a person liable for anything that the person did, or did not do, in consequence of the election having effect before its cancellation.
- (3) If the Commissioners cancel an election, the enactments relating to petroleum revenue tax apply to the oil field subject to sub-paragraphs (4) to (7).
- (4) The Commissioners may specify the periods within which PRT returns for the relevant chargeable periods must be delivered.
- (5) If the Commissioners specify the period within which a PRT return must be delivered, the provisions of OTA 1975 set out in sub-paragraph (6) apply to the specified period as if it were a period for the delivery of a PRT return that has been extended under paragraph 2 or 5 of Schedule 2 to OTA 1975.
- (6) The provisions of OTA 1975 referred to in sub-paragraph (5) are—
- (a) paragraph 12A of Schedule 2, and
- (b) paragraph 2(7) and (8) of Schedule 5 (including those provisions as applied to Schedule 6 to OTA 1975 by paragraph 2 of Schedule 6).
- (7) For the purposes of paragraph 4 of Schedule 2 to OTA 1975, the “initial period” is the period of thirty days beginning with the date on which the Commissioners give notice in accordance with paragraph 6 of this Schedule.
- (8) The Commissioners may by regulations make transitional provision (including provision modifying enactments) applicable to cases where elections are made and subsequently cancelled under this Schedule.
- (9) Regulations under sub-paragraph (8)—
- (a) are to be made by statutory instrument, and
- (b) are subject to annulment in pursuance of a resolution of the House of Commons.
- (10) In this paragraph—
- “*PRT return*” means a return under paragraph 2 or 5 of Schedule 2 to OTA 1975;
- “*relevant chargeable periods*”, in relation to a cancelled election, means the series of consecutive chargeable periods that—begins with the chargeable period from the start of which the election had effect, andends with the chargeable period during which the election is cancelled.
### Appeals
##### 9
- (1) The responsible person may appeal against a decision of the Commissioners under paragraph 2(1).
- (2) Any such appeal must be made within 3 months of the Commissioners giving notice under paragraph 3 of their decision to the responsible person.
##### 10
- (1) A person who is a participator, or a former participator, at the time the Commissioners cancel an election under paragraph 6 may appeal against the cancellation.
- (2) Any such appeal must be made within 3 months of the Commissioners giving notice under paragraph 7 of the cancellation (whether or not the notice was given to the person making the appeal).
##### 11
- (1) Any appeal under paragraph 9 or 10 must be made to the Commissioners—
- (a) by notice in writing, or
- (b) in any other form authorised by direction of the Commissioners.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) The provisions of paragraphs 14A to 14I of Schedule 2 to OTA 1975 shall apply in relation to an appeal under paragraphs 9 or 10 above as they apply in relation to an appeal against an assessment or determination made under that Act, subject to any necessary modifications.
### Interpretation
##### 12
- (1) In this Schedule—
- “*Commissioners*” means the Commissioners for Her Majesty's Revenue and Customs ...;
- “*election*” means an election in writing, or in any other form authorised by direction of the Commissioners, made to the Commissioners;
- “*former participator*”, in relation to a particular time, means a person who—is not a participator in the chargeable period which includes that time, butwas a participator in any earlier chargeable period;
- “*OTA 1975*” means the Oil Taxation Act 1975;
- “*participator*”, in relation to a particular time, means a person who is a participator in the chargeable period which includes that time.
- (2) Expressions used in this Schedule and in Part 1 of OTA 1975 have the same meaning in this Schedule as in that Part of OTA 1975.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
##### 92DA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92DB
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92DC
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92DD
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 92DE
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Residence: available accommodation.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 5 of this Act.
#### Re-organisations etc. involving debentures.
#### Fall in value relief: interests in land.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
These repeals have effect in accordance with section 4 of this Act
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 4 of this Act
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### The basic rule: sterling to be used
#### Modifications where loss carried forward.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
#### Modification of Finance Act 1989.
The following is the Schedule to be inserted after Schedule 7 to the Taxation of Chargeable Gains Act 1992.
These repeals have effect in accordance with section 4 of this Act
## PART1A — CONVERSION OF PARTNERSHIPS TO UNDERWRITING THROUGH SUCCESSOR COMPANIES
### Introduction
##### 5A
- (1) This Part of this Schedule applies if the following conditions are satisfied.
- (2) Condition 1 is that—
- (a) a Lloyd’s partnership gives notice of its resignation from membership of Lloyd’s in accordance with the rules or practice of Lloyd’s,
- (b) in accordance with the rules or practice, the partnership does not undertake any new insurance business at Lloyd’s after the end of the partnership’s last underwriting year, and
- (c) the partnership does not withdraw that notice.
- (3) Condition 2 is that all of the partnership’s outstanding syndicate capacity is disposed of by the partnership under a conversion arrangement to a successor company (the “syndicate capacity disposal”) with effect from the beginning of the underwriting year next following the partnership’s last underwriting year.
- (4) Condition 3 is that, immediately before the syndicate capacity disposal,—
- (a) the converting partners together control the successor company, and
- (b) the ordinary share capital of the successor company is beneficially owned by the converting partners in the same, or as nearly as may be the same, proportions as those in which pursuant to the partnership agreement the converting partners are at that time treated as having interests in the partnership’s syndicate capacity.
- (5) For the purposes of sub-paragraph (4)(b), ignore any interest of a person other than a converting partner in the partnership’s syndicate capacity.
- (6) Condition 4 is that the syndicate capacity disposal is made in consideration solely of the issue to the converting partners of shares in the successor company.
- (7) Condition 5 is that the successor company starts to carry on its underwriting business in the underwriting year ... next following the partnership’s last underwriting year.
- (8) In this paragraph “the partnership’s last underwriting year”, in relation to a partnership which gives notice of its resignation from Lloyd’s, means the underwriting year during which, or at the end of which, the partnership ceases to be an underwriting member and becomes a non-underwriting member in accordance with the rules or practice of Lloyd’s.
- (9) In this paragraph “outstanding syndicate capacity”, in relation to a partnership, means the syndicate capacity of the partnership other than any which—
- (a) the partnership disposes of to a person other than a successor member at or before the end of the partnership’s last underwriting year, or
- (b) ceases to exist with effect from the end of that year.
### Capital gains tax: roll-over relief on disposal of syndicate capacity
##### 5B
- (1) This paragraph applies if—
- (a) the aggregate of any chargeable gains accruing to a converting partner on the syndicate capacity disposal exceeds the aggregate of any allowable losses accruing to the partner on that disposal, and
- (b) the partner makes a claim under this paragraph to an officer of Revenue and Customs.
- (2) The amount of the excess mentioned in sub-paragraph (1)(a) above (“the amount of the syndicate capacity gain”) shall for the purposes of capital gains tax be reduced by the amount of the rolled-over gain.
- (3) For the purpose of computing any chargeable gain accruing to the partner on a disposal by the partner of any issued share or any asset directly or indirectly derived from any issued share—
- (a) the amount of the rolled-over gain shall be apportioned between the issued shares as a whole, and
- (b) the sums allowable as a deduction under section 38(1)(a) of the Gains Tax Act shall be reduced by the amount apportioned to the issued share under paragraph (a) above; but, in the case of a derived asset, the reduction shall be by an appropriate proportion of that amount;
and if the issued shares are not all of the same class, the apportionment between the shares under paragraph (a) above shall be in accordance with their market values at the time they were acquired by the partner.
- (4) In this paragraph “the amount of the rolled-over gain” means the lesser of—
- (a) the amount of the syndicate capacity gain, and
- (b) the aggregate of any sums which would be allowable as a deduction under section 38(1)(a) of the Gains Tax Act if the issued shares were disposed of as a whole by the partner in circumstances giving rise to a chargeable gain.
- (5) In this paragraph the “issued shares” means the shares in the successor company issued to the partner in consideration for the syndicate capacity disposal.
### Capital gains tax: roll-over relief on disposal of assets of ancillary trust fund
##### 5C
- (1) This paragraph applies if—
- (a) at the time of, or after, the syndicate capacity disposal, assets forming some or all of the ancillary trust fund of the Lloyd’s partnership or of a converting partner are—
- (i) withdrawn from the fund, and
- (ii) without unreasonable delay, disposed of by the partnership or partner to the successor company (the “ATF disposal”),
- (b) the aggregate of any chargeable gains accruing to a converting partner (the “relevant partner”) on the ATF disposal exceeds the aggregate of any allowable losses available to the relevant partner on that disposal,
- (c) throughout the period beginning with the time of the syndicate capacity disposal and ending with the time of the ATF disposal—
- (i) the converting partners together control the successor company, and
- (ii) the proportion of the successor company’s ordinary share capital beneficially owned by the relevant partner is more than 50% of the proportion of that share capital that was beneficially owned by the relevant partner at the time of the syndicate capacity disposal,
- (d) the consideration received by the relevant partner on the ATF disposal consists solely of the issue to the relevant partner of shares (the “issued shares”) in the successor company, and
- (e) the relevant partner makes a claim under this paragraph to an officer of Revenue and Customs.
- (2) But this paragraph does not apply if—
- (a) the relevant partner could have made a claim under paragraph 5B above, and
- (b) at the time the relevant partner makes a claim under this paragraph, no claim under paragraph 5B above is or has been made by the relevant partner.
- (3) The amount of the excess mentioned in sub-paragraph (1)(b) above (“the amount of the ATF assets gain”) shall for the purposes of capital gains tax be reduced by the amount of the rolled-over gain.
- (4) For the purpose of computing any chargeable gain accruing to the relevant partner on a disposal by the relevant partner of any issued share or any asset directly or indirectly derived from any issued share—
- (a) the amount of the rolled-over gain shall be apportioned between the issued shares as a whole, and
- (b) the sums allowable as a deduction under section 38(1)(a) of the Gains Tax Act are reduced by the amount apportioned to the issued share under paragraph (a) above; but, in the case of a derived asset, the reduction shall be by an appropriate proportion of that amount;
and if the issued shares are not all of the same class, the apportionment between the shares under paragraph (a) above shall be in accordance with their market values at the time they were acquired by the relevant partner.
- (5) In this paragraph “the amount of the rolled-over gain” means the lesser of—
- (a) subject to sub-paragraph (6), the amount of the ATF assets gain, and
- (b) the aggregate amount of any sums which would be allowable as a deduction under section 38(1)(a) of the Gains Tax Act if the issued shares were disposed of as a whole by the relevant partner in circumstances giving rise to a chargeable gain.
- (6) If the market value, immediately before the ATF disposal, of the assets disposed of under that disposal exceeds 120% of the amount of the ATF assets required, the amount of the ATF assets gain shall for the purposes of sub-paragraph (5)(a) be reduced by multiplying it by—
$$RT$where—R is the amount of the ATF assets required, andT is the market value, immediately before the ATF disposal, of the assets disposed of under that disposal.$
- (7) In sub-paragraph (6) above “the amount of the ATF assets required” means the appropriate percentage of the amount of security required to be provided by the successor company in respect of its underwriting business in the underwriting year in which the ATF disposal is made.
- (7A) In sub-paragraph (7) above “the appropriate percentage” means the percentage that equates to the percentage of the ordinary share capital of the successor company that is beneficially owned by the relevant partner immediately before the ATF disposal.
- (8) This paragraph applies—
- (a) in relation to assets forming some or all of the Lloyd’s partnership’s ancillary trust fund, only on the first occasion on or after 19th December 2014 on which the partnership makes an ATF disposal, and
- (b) in relation to assets forming some or all of a converting partner’s ancillary trust fund, only on the first occasion on or after 19th December 2014 on which the partner makes an ATF disposal.
- (9) If a claim made under paragraph 5B is revoked, this paragraph applies as if the claim had never been made.
### Interpretation of this Part of this Schedule
##### 5D
- (1) In this Part of this Schedule—
- “ancillary trust fund”—in relation to a Lloyd’s partnership, does not include a premium trust fund but, subject to that, means any trust fund required or authorised by the rules of Lloyd’s, or required by a member’s agent, andin relation to a converting partner, means any trust fund required or authorised by the rules of Lloyd’s in connection with being a partner in, or member of, the partnership, or required by a member’s agent in that connection;
- “control” is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010;
- “converting partner”, in relation to a syndicate capacity disposal by a Lloyd’s partnership,—means any person who, immediately before the disposal, is a partner in, or member of, the partnership and pursuant to the partnership agreement is treated at that time as having an interest in the partnership’s syndicate capacity, butdoes not include any partner or member whose resignation from the partnership takes effect on the day of the disposal;
- “ordinary share capital” has the meaning given by section 989 of ITA 2007;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “successor company” means a corporate member (within the meaning of Chapter 5 of Part 4 of the Finance Act 1994) which is a successor member;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “syndicate capacity disposal” has the meaning given by paragraph 5A(3);
- “underwriting business”—in relation to a Lloyd’s partnership, means the partnership’s underwriting business as a member of Lloyd’s, andin relation to a successor company, has the same meaning as in Chapter 5 of Part 4 of the Finance Act 1994.
- (2) For the purposes of this Part of this Schedule, shares comprised in any letter of allotment or similar instrument shall be treated as issued unless—
- (a) the right to the shares conferred by it remains provisional until accepted, and
- (b) there has been no acceptance.
- (3) Paragraphs 5B and 5C above (and paragraph 5A above so far as relating to those paragraphs) are to be construed as one with the Gains Tax Act.
##### 9A
- (1) This paragraph applies if—
- (a) a person makes a claim for relief under or by virtue of Part 1A of this Schedule, and
- (b) the Lloyd’s partnership in respect of which the claim is made withdraws the notice of its resignation from Lloyd’s.
2016-10-01
Finance Act 1993
2016-09-15
Finance Act 1993
2016-06-16
Finance Act 1993
2015-03-12
Finance Act 1993
2014-12-19
Finance Act 1993
2013-04-01
Finance Act 1993
2013-01-31
Finance Act 1993
2012-07-17
Finance Act 1993
2011-12-30
Finance Act 1993
2011-04-22
Finance Act 1993
2011-01-05
Finance Act 1993
2010-04-01
Finance Act 1993
2010-01-01
Finance Act 1993
2009-07-21
Finance Act 1993
2009-04-01
Finance Act 1993
2008-07-21
Finance Act 1993
2008-04-06
Finance Act 1993
2007-09-01
Finance Act 1993
2007-07-19
Finance Act 1993
2007-04-06
Finance Act 1993
2006-12-31
Finance Act 1993
2006-04-06
Finance Act 1993
2006-03-27
Finance Act 1993
2006-02-14
Finance Act 1993
2005-12-27
Finance Act 1993
2005-07-20
Finance Act 1993
2005-07-01
Finance Act 1993
2005-04-06
Finance Act 1993
2004-07-22
Finance Act 1993
2003-07-10
Finance Act 1993
2003-04-06
Finance Act 1993
2002-07-24
Finance Act 1993
1995-05-01
Finance Act 1993
1993-07-27
Finance Act 1993
original version
Text at this date