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
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
Changes on 2003-04-06
@@ -946,24 +946,6 @@
##### 60
- (1) This section applies where—
- (a) a qualifying company becomes subject to a qualifying debt, and
- (b) the interest payable exceeds a commercial return on the capital repayable, expressing that capital in the settlement currency of the debt.
- (2) In computing the corporation tax chargeable for an accounting period of the company, so much of the excess interest as is paid in the accounting period shall not be allowed as a deduction against the total profits for the period (if it would be allowed apart from this section).
- (3) In this section—
- “*qualifying company*” has the meaning given by section 152 below;
- “*qualifying debt*” has the meaning given by section 153(10) below;
- “*settlement currency*”, in relation to a debt, shall be construed in accordance with section 161 below.
- (4) This section applies where the company becomes subject to the debt (whether as the original debtor or otherwise) on or after the day which is its commencement day for the purposes of section 165 below.
### Interest etc. on debts between associated companies
#### Qualifying debts for purposes of sections 63 to 66
@@ -1008,9 +990,7 @@
##### 68
- (1) In section 202(7) of the Taxes Act 1988 (which limits to £600 the deductions attracting relief) for “£600” there shall be substituted “ £900 ”.
- (2) This section shall have effect for the year 1993-94 and subsequent years of assessment.
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#### Contributions to agent’s expenses
@@ -1094,77 +1074,25 @@
##### 73
Schedule 4 to this Act (which contains provisions about vans available for private use) shall have effect.
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#### Heavier commercial vehicles
##### 74
- (1) In the Taxes Act 1988, after section 159AB (inserted by Schedule 4 to this Act) there shall be inserted the following section—
> (159AC)
> (1) This section applies where in any year—
> (a) a heavier commercial vehicle is made available to an employee in circumstances such that, had that vehicle been a van, the benefit so provided would have been chargeable to tax under section 159AA, and
> (b) the employee’s use of the vehicle is not wholly or mainly private use.
> (2) Section 154 shall not apply to—
> (a) the benefit so provided, or
> (b) any benefit in connection with the vehicle other than a benefit in connection with the provision of a driver for the vehicle.
> (3) The employee shall not be taxable—
> (a) under Schedule E in respect of the discharge of any liability of his in connection with the vehicle;
> (b) under section 141 or 142 in respect of any non-cash voucher or credit-token to the extent that it is used by him—
> (i) for obtaining money which is spent on goods or services in connection with the vehicle, or
> (ii) for obtaining such goods or services;
> (c) under section 153 in respect of any payment made to him in respect of expenses incurred by him in connection with the vehicle.
> (4) In this section “*heavier commercial vehicle*” means a mechanically propelled road vehicle which is—
> (a) of a construction primarily suited for the conveyance of goods or burden of any description, and
> (b) of a design weight exceeding 3,500 kilograms;
> and “*design weight*” here means the weight which the vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden.
> (5) In this section—
> (a) “*private use*”, in relation to a vehicle made available to an employee, means any use other than for his business travel, and
> (b) “*business travel*” means travelling which the employee is necessarily obliged to do in the performance of the duties of his employment.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) This section shall have effect for the year 1993-94 and subsequent years of assessment.
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#### Sporting and recreational facilities
##### 75
- (1) After section 197F of the Taxes Act 1988 there shall be inserted the following section—
> (197G)
> (1) No charge to tax under Schedule E shall arise in respect of the provision to any person in employment with any employer, or to any member of the family or household of such a person, of—
> (a) any benefit to which this section applies; or
> (b) any non-cash voucher which is capable of being exchanged only for a benefit to which this section applies.
> (2) This section applies, subject to subsections (3) to (5) below, to any benefit consisting in, or in a right or opportunity to make use of, any sporting or other recreational facilities provided so as to be available generally to, or for use by, the employees of the employer in question.
> (3) Except in such cases as may be prescribed, this section does not apply to any benefit consisting in—
> (a) an interest in, or the use of, any mechanically propelled vehicle;
> (b) an interest in, or the use of, any holiday or other overnight accommodation or any facilities which include, or are provided in association with, a right or opportunity to make use of any such accommodation;
> (c) a facility provided on domestic premises;
> (d) a facility provided so as to be available to, or for use by, members of the public generally;
> (e) a facility which is used neither wholly nor mainly by persons whose right or opportunity to use it derives from employment (whether with the same employer or with different employers); or
> (f) a right or opportunity to make use of any facility falling within any of the preceding paragraphs.
> (4) For the purposes of subsection (3)(e) above a person’s right or opportunity to use any facility shall be taken to derive from employment if, and only if—
> (a) it derives from his being or having been an employee of a particular employer or a member of the family or household of a person who is or has been such an employee; and
> (b) the facility is one which is provided so as to be available generally to the employees of that employer.
> (5) The Treasury may by regulations provide—
> (a) that such benefits as may be prescribed shall not be benefits to which this section applies; and
> (b) that such other benefits as may be prescribed shall be benefits to which this section applies only where such conditions as may be prescribed are satisfied in relation to the terms on which, and the persons to whom, they are provided.
> (6) In this section—
> - “*domestic premises*” means any premises used wholly or mainly as a private dwelling or any land or other premises belonging to, or enjoyed with, any premises so used;
> - “*non-cash voucher*” has the same meaning as in section 141;
> - “*prescribed*” means prescribed by regulations made by the Treasury;
> - “*vehicle*” includes any ship, boat or other vessel, any aircraft and any hovercraft;
> and section 168(2) and (4) shall apply for the purposes of this section as it applies for the purposes of Chapter II of this Part.
- (2) This section shall apply for the year 1993-94 and subsequent years of assessment.
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#### Removal expenses and benefits
##### 76
Schedule 5 to this Act (which relates to the payment of expenses, and the provision of benefits, in respect of removals) shall have effect.
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### Taxation of distributions etc.
@@ -1750,17 +1678,9 @@
##### 105
- (1) In section 120(6) of the Taxation of Chargeable Gains Act 1992 (increase in expenditure by reference to tax charged in relation to shares)—
- (a) for the words “section 185(6)” there shall be substituted the words “ the applicable provision ”, and
- (b) at the end there shall be inserted
> ; and in this subsection “*the applicable provision*” means—
> (a) subsection (6) of section 185 of the Taxes Act (as that subsection had effect before the coming into force of section 39(5) of the Finance Act 1991), or
> (b) subsection (6A) of that section.
- (2) The amendments made by subsection (1) above shall be deemed always to have had effect.
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) In section 32A(5) of the Capital Gains Tax Act 1979 (expenditure: amounts to be included as consideration)—
@@ -2052,13 +1972,7 @@
##### 124
- (1) Section 200 of the Taxes Act 1988 (expenses of Members of Parliament) shall become subsection (1) of that section and the following subsection shall be inserted after that subsection—
> (2) A sum which is paid to a Member of the House of Commons in accordance with any resolution of that House providing for Members of that House to be reimbursed in respect of the cost of, and any additional expenses incurred in, travelling between the United Kingdom and any European Community institution in Brussels, Luxembourg or Strasbourg shall not be regarded as income for any purpose of the Income Tax Acts.
- (2) This section shall apply in relation to sums paid on or after 1st January 1992.
- (3) Any such adjustment (whether by way of discharge or repayment of tax, the making of an assessment or otherwise) as is appropriate in consequence of this section may be made.
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### Chapter II — Exchange Gains and Losses
@@ -2298,100 +2212,6 @@
##### 150
- (1) This section has effect to determine the exchange rate to be used in finding for the purposes of this Chapter the local currency equivalent at a translation time of—
- (a) the basic valuation of an asset or liability,
- (b) the nominal amount of a debt outstanding, or
- (c) an amount of currency.
- (2) References in this section to the two currencies are to—
- (a) the local currency and the nominal currency of the asset or liability concerned (where this section applies by virtue of subsection (1)(a) or (1)(b) above), or
- (b) the local currency and the currency mentioned in subsection (1)(c) above (where this section applies by virtue of subsection (1)(c) above).
- (3) References in this section to an arm’s length rate are to such exchange rate for the two currencies as might reasonably be expected to be agreed between persons dealing at arm’s length.
- (4) Subsections (5) to (7) below apply where the translation time is a translation time solely by virtue of an accounting period of the company coming to an end.
- (5) In a case where—
- (a) an exchange rate for the two currencies is used (as regards the asset, liability or currency contract concerned) in the accounts of the company for the last day of the accounting period, and
- (b) the rate is an arm’s length rate,
that is the exchange rate to be used as regards the asset, liability or contract.
- (6) In a case where—
- (a) the provision for whose purposes the local currency equivalent falls to be found is section 126 above,
- (b) an exchange rate for the two currencies is not used (as regards the currency contract concerned) in the accounts of the company for the last day of the accounting period,
- (c) the fact that such an exchange rate is not so used conforms with generally accepted accounting practice, and
- (d) the exchange rate for the two currencies that is implied by the currency contract concerned is an arm’s length rate,
the exchange rate mentioned in paragraph (d) above is the exchange rate to be used as regards the contract.
- (7) In a case where neither subsection (5) nor subsection (6) above applies, the London closing exchange rate for the two currencies for the last day of the accounting period is the exchange rate to be used.
- (8) Subsections (9) to (14) below apply where the translation time is a translation time otherwise than solely by virtue of an accounting period of the company coming to an end.
- (9) In a case where—
- (a) an exchange rate for the two currencies is used (as regards the asset, liability or currency contract concerned) in the accounts of the company at the translation time,
- (b) the rate represents the average of arm’s length rates for all the days falling within a period, and
- (c) the arm’s length rate for any given day (other than the first) falling within the period is not significantly different from the arm’s length rate for the day preceding the given day,
that is the exchange rate to be used as regards the asset, liability or contract.
- (10) In a case where—
- (a) subsection (9) above does not apply,
- (b) an exchange rate for the two currencies is used (as regards the asset, liability or currency contract concerned) in the accounts of the company at the translation time, and
- (c) the rate is an arm’s length rate,
that is the exchange rate to be used as regards the asset, liability or contract.
- (11) In a case where—
- (a) the provision for whose purposes the local currency equivalent falls to be found is section 126 above,
- (b) an exchange rate for the two currencies is not used (as regards the currency contract concerned) in the accounts of the company at the translation time,
- (c) the fact that such an exchange rate is not so used conforms with generally accepted accounting practice, and
- (d) the exchange rate for the two currencies that is implied by the currency contract concerned is an arm’s length rate,
the exchange rate mentioned in paragraph (d) above is the exchange rate to be used as regards the contract.
- (12) In a case where—
- (a) none of subsections (9) to (11) above applies,
- (b) it is the company’s normal practice, when using an exchange rate in its accounts, to use a rate which represents an average of exchange rates obtaining for a period, and
- (c) the London closing exchange rate for the two currencies for any given day (other than the first) falling within the relevant period is not significantly different from the London closing exchange rate for the two currencies for the day preceding the given day,
the rate which represents the average of the London closing exchange rates for the currencies for all the days falling within the relevant period is the exchange rate to be used.
- (13) In a case where none of subsections (9) to (12) above applies, the London closing exchange rate for the day in which the translation time falls is the exchange rate to be used.
- (14) References in subsection (12) above to the relevant period are to the period which—
- (a) begins when the relevant accounting period begins, and
- (b) ends at the end of the day in which the translation time falls;
and the relevant accounting period is the accounting period in which the translation time falls.
#### Exchange rate for debts whose amounts vary
##### 151
@@ -2412,206 +2232,14 @@
##### 154
- (1) Subject to the following provisions of this section, a company becomes entitled to an asset when it becomes unconditionally entitled to it.
- (2) In determining whether or not a company is unconditionally entitled to an asset, any transfer by way of security of the asset or of any interest or right in or over the asset shall be ignored.
- (3) Where a company agrees to acquire an asset by transfer it becomes entitled to it when the contract is made and not on a later transfer made pursuant to the contract; but the preceding provisions of this subsection do not apply where the agreement is by way of a currency contract.
- (4) Where a company agrees to dispose of an asset by transfer it ceases to be entitled to it when the contract is made and not on a later transfer made pursuant to the contract.
- (5) If a contract is conditional (whether on the exercise of an option or otherwise) for the purposes of subsections (3) and (4) above it is made when the condition is satisfied.
- (5A) The question whether a company becomes unconditionally entitled at a particular time to an asset falling within section 153(1)(a) above shall be determined without reference to the fact that there is or is not a later time when, or before which, the whole or any part of the debt is required to be paid.
- (5B) Where an asset falling within section 153(1)(a) above consists of a right to interest—
- (a) a company becomes unconditionally entitled to the asset at the time when or (as the case may be) before which the interest is required to be paid to the company, and
- (b) subsection (5A) above shall not apply.
- (6) Where a company ceases to be entitled to an asset and at a later time becomes entitled to the same asset, with effect from the later time the asset shall be treated as if it were a different asset.
- (7) In a case where—
- (a) at different times a company becomes entitled to rights to settlement under debts on securities, and
- (b) the rights are of the same kind,
the rights shall be treated as different assets and not part of the same asset.
- (8) Whether a transaction involves a company becoming entitled to—
- (a) one asset consisting of a right to settlement under a debt on a security, or
- (b) a number of such assets,
shall be determined according to the facts of the case concerned.
- (9) For the purpose of deciding whether rights to settlement under debts on securities of a particular kind are held by a company, rights of that kind acquired earlier shall be treated as disposed of before rights of that kind acquired later; and references here to acquisition and disposal are references to becoming entitled and ceasing to be entitled.
- (10) For the purpose of deciding whether shares of a particular kind are held by a company, shares of that kind acquired earlier shall be treated as disposed of before shares of that kind acquired later; and references here to acquisition and disposal are references to becoming entitled and ceasing to be entitled.
- (11) In a case where—
- (a) a rule is used for the purpose mentioned in subsection (9) or (10) above when the company’s accounts are prepared,
- (b) the rule differs from that contained in the subsection, and
- (c) the accounts are prepared in accordance with generally accepted accounting practice,
the rule used when the accounts are prepared (and not the rule in the subsection) shall be used for the purpose.
- (12) In a case where—
- (a) a company would (apart from this subsection) become entitled to an asset at a particular time (the later time) by virtue of the preceding provisions of this section,
- (b) the asset falls within section 153(1)(a) above,
- (c) the time at which the company, in drawing up its accounts, regards itself as becoming entitled to the asset is a time (the earlier time) earlier than the later time, and
- (d) the accounts are drawn up in accordance with generally accepted accounting practice,
the company shall be taken to have become entitled to the asset at the earlier time and not at the later time.
- (12A) So much of any asset as consists in a right to receive interest as respects which any sums fall to be brought into account for the purposes of Chapter II of Part IV of the Finance Act 1996 (loan relationships) shall be taken to be an asset to which the company became entitled at the following time (instead of the time for which subsection (12) above provides), that is to say—
- (a) where the sums fall to be brought into account for the purposes of that Chapter in accordance with an authorised accruals basis of accounting, the time when the interest is taken for those purposes to have accrued, and
- (b) where the sums fall to be brought into account for the purposes of that Chapter in accordance with an authorised mark to market basis of accounting, the time when the interest is taken for those purposes to have become due and payable.
- (13) Where subsection (12) above applies, as regards any time beginning with the earlier time and ending immediately before the later time the nominal amount of the debt shall be taken to be—
- (a) such amount as the company treats as the nominal amount in its accounts, or
- (b) such amount as it would so treat in accordance with generally accepted accounting practice (if that amount is different from the amount found under paragraph (a) above).
- (13A) In a case where—
- (a) a company would (apart from this subsection) become entitled to an asset at a particular time (the earlier time) by virtue of subsections (1) to (11) above,
- (b) the asset falls within section 153(1)(a) above and the debt concerned is a debt on a security, or the asset is a share,
- (c) the time at which the company, in drawing up its accounts, regards itself as becoming entitled to the asset is a time (the later time) later than the earlier time, and
- (d) the accounts are drawn up in accordance with generally accepted accounting practice,
the company shall be taken to become entitled to the asset at the later time and not at the earlier time.
- (13B) In a case where—
- (a) a company would (apart from this subsection) cease to be entitled to an asset at a particular time (the earlier time) by virtue of subsections (1) to (11) above,
- (b) the asset falls within section 153(1)(a) above and the debt concerned is a debt on a security, or the asset is a share,
- (c) the time at which the company, in drawing up its accounts, regards itself as ceasing to be entitled to the asset is a time (the later time) later than the earlier time, and
- (d) the accounts are drawn up in accordance with generally accepted accounting practice,
the company shall be taken to cease to be entitled to the asset at the later time and not at the earlier time.
- (14) A company holds an asset at a particular time if it is entitled to it at that time.
#### Definitions connected with liabilities
##### 155
- (1) Subject to the following provisions of this section, a company becomes subject to a liability falling within section 153(2)(a) above when it becomes unconditionally subject to it.
- (2) Where a company agrees to acquire a liability falling within section 153(2)(a) above by transfer it becomes subject to it when the contract is made and not on a later transfer made pursuant to the contract.
- (3) Where a company agrees to dispose of a liability falling within section 153(2)(a) above by transfer it ceases to be subject to it when the contract is made and not on a later transfer made pursuant to the contract.
- (4) If a contract is conditional (whether on the exercise of an option or otherwise) for the purposes of subsections (2) and (3) above it is made when the condition is satisfied.
- (4A) The question whether a company becomes unconditionally subject at a particular time to a liability falling within section 153(2)(a) above shall be determined without reference to the fact that there is or is not a later time when, or before which, the whole or any part of the debt is required to be paid.
- (4B) Where a liability falling within section 153(2)(a) above consists of a duty to pay interest—
- (a) a company becomes unconditionally subject to the liability at the time when or (as the case may be) before which the company is required to pay the interest, and
- (b) subsection (4A) above shall not apply.
- (5) Where a company ceases to be subject to a liability falling within section 153(2)(a) above and at a later time becomes subject to the same liability, with effect from the later time the liability shall be treated as if it were a different liability.
- (6) A company becomes subject to a liability falling within section 153(2)(b) above at the time with effect from which it makes the provision.
- (7) A company ceases to be subject to a liability falling within section 153(2)(b) above at the time with effect from which it deletes the provision or (if different) the time with effect from which it would delete the provision under generally accepted accounting practice.
- (8) Where a company makes a provision falling within section 153(2)(b) above and later changes the amount, the company shall be treated as—
- (a) deleting (with effect from the time when the change becomes effective) the provision representing the amount before the change, and
- (b) making (with effect from that time) a new provision representing the amount as changed;
and so on for further changes.
- (9) A company ceases to be subject to a liability falling within section 153(2)(c) above when it becomes entitled to the right concerned, unless it ceases to be subject to the liability earlier apart from this subsection.
- (10) A company ceases to be subject to a liability falling within section 153(2)(d) above when it becomes entitled to the share or shares, unless it ceases to be subject to the liability earlier apart from this subsection.
- (11) In a case where—
- (a) a company would (apart from this subsection) become subject to a liability at a particular time (the later time) by virtue of the preceding provisions of this section,
- (b) the liability falls within section 153(2)(a) above,
- (c) the time at which the company, in drawing up its accounts, regards itself as becoming subject to the liability is a time (the earlier time) earlier than the later time, and
- (d) the accounts are drawn up in accordance with generally accepted accounting practice,
the company shall be taken to have become subject to the liability at the earlier time and not at the later time.
- (11A) So much of any liability consisting in a liability to pay interest as respects which debits fall to be brought into account for the purposes of Chapter II of Part IV of the Finance Act 1996 (loan relationships) shall be taken to be a liability to which the company became subject at the following time (instead of at the time for which subsection (11) above provides), that is to say—
- (a) where the debits fall to be brought into account for the purposes of that Chapter in accordance with an authorised accruals basis of accounting, the time when the interest is taken for those purposes to have accrued, and
- (b) where the debits fall to be brought into account for the purposes of that Chapter in accordance with an authorised mark to market basis of accounting, the time when the interest is taken for those purposes to have become due and payable.
- (12) Where subsection (11) above applies, as regards any time beginning with the earlier time and ending immediately before the later time the nominal amount of the debt shall be taken to be—
- (a) such amount as the company treats as the nominal amount in its accounts, or
- (b) such amount as it would so treat in accordance with generally accepted accounting practice (if that amount is different from the amount found under paragraph (a) above).
- (13) A company owes a liability at a particular time if it is subject to it at that time.
#### Assets and liabilities: other matters
##### 156
- (1) Each of the following questions shall be determined according to the facts of the case concerned—
- (a) whether a transaction (or series of transactions) involves the creation of one asset consisting of a right to settlement under a debt or a number of assets consisting of a number of such rights;
- (b) whether a transaction (or series of transactions) involves the creation of one liability consisting of a duty to settle under a debt or a number of liabilities consisting of a number of such duties;
- (c) whether a transaction (or series of transactions) involves the creation of both an asset (or assets) held and a liability (or liabilities) owed by the same company.
- (2) Subsection (3) below applies where—
- (a) a company, in drawing up its accounts, regards itself as becoming entitled or subject to an asset or liability at a particular time,
- (b) the company, in drawing up its accounts, regards itself as ceasing to be entitled or subject to the asset or liability at a later time,
- (c) at the time mentioned in paragraph (a) above it could reasonably be expected that the company would become entitled or subject to such an asset or liability,
- (d) the asset or liability does not in fact come into existence before the later time but (if it did) it would fall within section 153(1)(a) or (2)(a) above, and
- (e) the accounts are drawn up in accordance with generally accepted accounting practice.
- (3) The company shall be taken to—
- (a) become entitled or subject to such an asset or liability at the time it regards itself as becoming so entitled or subject, and
- (b) cease to be entitled or subject to such an asset or liability at the time it regards itself as ceasing to be so entitled or subject.
- (4) Where subsection (3) above applies, as regards any time beginning with the time mentioned in subsection (3)(a) and ending with the time mentioned in subsection (3)(b) the nominal amount of the debt shall be taken to be—
- (a) such amount as the company treats as the nominal amount in its accounts, or
- (b) such amount as it would so treat in accordance with generally accepted accounting practice (if that amount is different from the amount found under paragraph (a) above).
#### Definitions connected with currency contracts
##### 157
@@ -2625,44 +2253,6 @@
#### Basic valuation
##### 159
- (1) Subject to the following provisions of this section, the basic valuation of an asset or liability is—
- (a) such valuation as the company puts on it with regard to the time immediately after the company becomes entitled or subject to it, or
- (b) such valuation as the company would put on it with regard to that time under generally accepted accounting practice, if that valuation is different from that found under paragraph (a) above.
- (2) Where (apart from this subsection) the valuation under subsection (1) above would be in a currency (the actual currency) other than the nominal currency, it shall be taken to be the equivalent, expressed in terms of the nominal currency, of the valuation in the actual currency; and the translation required by this subsection shall be made by reference to the London closing exchange rate for the two currencies concerned for the day in which the time mentioned in subsection (1) above falls.
- (3) The basic valuation of a liability falling within section 153(2)(c) or (d) above is the consideration for the company becoming subject to the liability; and any consideration or part that is not pecuniary shall be taken to be equal to its open market value—
- (a) found at the time when the company becomes subject to the liability, and
- (b) if part of the consideration is pecuniary, expressed in the same currency as that part.
- (4) Where (apart from this subsection) the valuation under subsection (3) above would be in a currency (the actual currency) other than the nominal currency, it shall be taken to be the equivalent, expressed in terms of the nominal currency, of the valuation in the actual currency; and the translation required by this subsection shall be made by reference to the London closing exchange rate for the two currencies concerned for the day on which the company becomes subject to the liability.
- (5) Where—
- (a) a company becomes entitled, on any transfer by virtue of which it becomes a party to a loan relationship, to a right of settlement under a qualifying debt on a security, and
- (b) that transfer is a transfer with accrued interest,
the basic valuation of that right shall be found by taking the consideration for the company’s becoming entitled to the right and then deducting the amount of the accrued interest the right to which is transferred.
- (10) Subsections (11) and (12) below apply where—
- (a) section 127 above applies as regards an asset or liability for an accrual period (the earlier period), and
- (b) section 125 or 127 above applies as regards the asset or liability for the next accrual period (the later period).
- (11) As regards the later period the basic valuation of the asset or liability shall be taken to be—
- (a) the nominal amount of the debt outstanding immediately before the beginning of the later period, or
- (b) if section 127(7) above also applies as regards the earlier period, the amount found under section 127(10) for that period.
- (12) As regards an accrual period which falls after the later period the basic valuation of the asset or liability shall be the amount found under subsection (11) above, subject to any subsequent application of that subsection.
#### Nominal currency of assets and liabilities
@@ -3878,261 +3468,55 @@
##### 1
The Taxes Act 1988 shall be amended as follows.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Car benefits
##### 2
- (1) In section 157 (cars available for private use) for subsection (2) there shall be substituted the following subsection—
> (2) The cash equivalent of the benefit in the year concerned shall be ascertained in accordance with Schedule 6.
- (2) Subsections (4) and (5) of that section shall be omitted.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 3
- (1) In subsection (5) of section 168 (interpretation of provisions relating to cars) for paragraph (d) there shall be substituted the following paragraph—
> (d) the date of a car’s first registration is the date on which it was first registered under the Vehicles (Excise) Act 1971 or under corresponding legislation of any country or territory;
.
- (2) For paragraph (e) of that subsection there shall be substituted the following paragraph—
> (e) the price of a car as regards a year shall be determined in accordance with the provisions contained in or made under sections 168A to 168G; and
.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 4
The following sections shall be inserted after section 168—
> (168A)
> (1) Subject to the provisions contained in or made under sections 168B to 168G, for the purposes of this Chapter the price of a car as regards a year is—
> (a) its list price, if it has one, or
> (b) its notional price, if it has no list price;
> and in this section any reference to the relevant car is to the particular car whose price as regards a year is being determined.
> (2) The relevant car has a list price if a price was published by the car’s manufacturer, importer or distributor (as the case may be) as the inclusive price appropriate for a car of that kind if sold in the United Kingdom singly in a retail sale in the open market on the relevant day.
> (3) In a case where—
> (a) subsection (2) above applies, and
> (b) at the time when the relevant car was first made available to the employee the only qualifying accessories available with it were standard accessories,
> the list price of the car is the price published as mentioned in subsection (2) above.
> (4) In a case where—
> (a) subsection (2) above applies,
> (b) at the time when the relevant car was first made available to the employee a qualifying accessory which was an optional accessory was available with it, and
> (c) in relation to each such accessory then available with the car a price was published by the car’s manufacturer, importer or distributor (as the case may be) as the inclusive price appropriate for an equivalent accessory if sold with a car of the same kind as the relevant car in the United Kingdom singly in a retail sale in the open market on the relevant day,
> the list price of the car is the price found under subsection (5) below.
> (5) The price referred to in subsection (4) above is the total of—
> (a) the price published as mentioned in subsection (2) above, and
> (b) the price, or the sum of the prices, published as mentioned in subsection (4) above in relation to the optional accessory or (as the case may be) the optional accessories.
> (6) In a case where—
> (a) subsection (2) above applies, and
> (b) at the time when the relevant car was first made available to the employee a qualifying accessory falling within subsection (7) below was available with the car,
> the list price of the car is the price which would have been its list price under subsection (3) or (4) above (as the case may be) if no such accessory had been available with it at that time.
> (7) An accessory falls within this subsection if—
> (a) it is an optional accessory, and
> (b) no price was published by the relevant car’s manufacturer, importer or distributor (as the case may be) as the inclusive price appropriate for an equivalent accessory if sold with a car of the same kind as the relevant car in the United Kingdom singly in a retail sale in the open market on the relevant day.
> (8) The notional price of a car is the price which might reasonably have been expected to be its list price if its manufacturer, importer or distributor (as the case may be) had published a price as the inclusive price appropriate for an equivalent car if sold in the United Kingdom singly in a retail sale in the open market on the relevant day; and “*equivalent car*” here means a car—
> (a) of the same kind as the relevant car, and
> (b) with accessories equivalent to the qualifying accessories available with the relevant car at the time when it was first made available to the employee.
> (9) For the purposes of this section—
> (a) the inclusive price is the price inclusive of any charge for delivery by the manufacturer, importer or distributor to the seller’s place of business and of any relevant tax and, in the case of an accessory, of any charge for fitting it,
> (b) the relevant day is the day immediately before the date of the relevant car’s first registration,
> (c) a standard accessory is an accessory equivalent to an accessory which, in arriving at the price published as mentioned in subsection (2) above, is assumed to be available with cars of the same kind as the relevant car, and
> (d) an optional accessory is an accessory other than a standard accessory;
> and “*relevant tax*” here means any customs or excise duty, any tax chargeable as if it were a duty of customs, any value added tax and any car tax.
> (10) For the purposes of this section a qualifying accessory is an accessory which—
> (a) is made available for use with the car without any transfer of the property in it,
> (b) is made available by reason of the employee’s employment,
> (c) is attached to the car (whether or not permanently), and
> (d) is not an accessory necessarily provided for use in the performance of the duties of the employee’s employment.
> (11) For the purposes of this section “*accessory*” includes any kind of equipment, but does not include a mobile telephone within the meaning given by section 159A(8)(a).
> (12) For the purposes of this section the time when a car is first made available to an employee is the earliest time when the car is made available, by reason of his employment and without any transfer of the property in it, either to him or to others being members of his family or household.
> (168B)
> (1) This section applies where a car has a list price and in any year there are available with the car qualifying accessories which—
> (a) fall within section 168A(7), and
> (b) were available with the car at the time when it was first made available to the employee.
> (2) As regards that year the price of the car shall be treated as the price found under section 168A, increased by the price of the accessories.
> (3) For the purposes of this section the price of an accessory is—
> (a) its list price, if it has one, or
> (b) its notional price, if it has no list price.
> (4) The list price of an accessory is the price published by or on behalf of its manufacturer, importer or distributor (as the case may be) as the inclusive price appropriate for such an accessory if sold in the United Kingdom singly in a retail sale in the open market at the relevant time; and the relevant time is the time immediately before the accessory concerned is first made available for use with the car (which may be before the car is first made available to the employee).
> (5) The notional price of an accessory is the inclusive price which it might reasonably have been expected to fetch if sold in the United Kingdom singly in a retail sale in the open market immediately before it is first made available for use with the car (which may be before the car is first made available to the employee).
> (6) Where the accessory is permanently attached to the car the sale assumed by subsection (4) or (5) above is one under which the seller is to attach it.
> (7) For the purposes of this section the inclusive price is the price inclusive of—
> (a) any charge for delivery by the manufacturer, importer or distributor to the seller’s place of business, and
> (b) any customs or excise duty, any tax chargeable as if it were a duty of customs and any value added tax.
> (8) Subsections (10) to (12) of section 168A apply for the purposes of this section as they apply for the purposes of that.
> (168C)
> (1) This section applies where in any year there are available with a car qualifying accessories which—
> (a) were not available with the car at the time when it was first made available to the employee, and
> (b) were not made available with the car before 1st August 1993,
> but any accessory whose price is less than £100 shall be ignored for the purposes of this section.
> (2) As regards that year the price of the car shall be treated as the price found under sections 168A and 168B, increased by the price of the accessories.
> (3) Subsections (10) to (12) of section 168A apply for the purposes of this section as they apply for the purposes of that.
> (4) Subsections (3) to (6) of section 168B apply for the purposes of this section as they apply for the purposes of that, but ignoring for the purposes of this section the words “(which may be before the car is first made available to the employee)”.
> (5) The Treasury may by order substitute for the sum for the time being specified in subsection (1) above a sum of a greater amount; and any such substitution shall have effect as regards such years as are specified in the order.
> (168D)
> (1) This section applies where the employee contributes a capital sum to expenditure on the provision of—
> (a) the car, or
> (b) any qualifying accessories which are taken into account under sections 168A to 168C in determining the price of the car as regards a year.
> (2) As regards each relevant year the price of the car shall be treated as the price found under sections 168A to 168C, reduced by the appropriate amount; and relevant years are the year in which the capital sum is contributed and all subsequent years in which section 157 applies in the case of the car and the employee.
> (3) As regards a relevant year the appropriate amount is whichever is the smaller of—
> (a) the amount found under subsection (4) below as regards the year, and
> (b) £5,000.
> (4) As regards a relevant year the amount referred to in subsection (3) above is the amount of the capital sum, or the total amount of all the capital sums, which the employee has contributed (whether in the year in question or earlier) to expenditure on the provision of—
> (a) the car, or
> (b) any qualifying accessories which are taken into account under sections 168A to 168C in determining the price of the car as regards the year in question.
> (5) Subsections (10) and (11) of section 168A apply for the purposes of this section as they apply for the purposes of that.
> (6) The Treasury may by order substitute for the sum for the time being specified in subsection (3)(b) above a sum of a greater amount; and any such substitution shall have effect as regards such years as are specified in the order.
> (168E)
> (1) The Treasury may make regulations under this section as regards any case where—
> (a) a qualifying accessory is available with a car in any year, and
> (b) the accessory (the replacing accessory) replaces another accessory (the replaced accessory).
> (2) Regulations under this section may provide that as regards the year—
> (a) the price of the car shall be found as if the replacement had not been made and the replacing accessory were a continuation of the replaced accessory, or
> (b) sections 168A to 168D shall apply to the car with such modifications to take account of the fact that the replacement has been made as are prescribed by the regulations.
> (3) The regulations may—
> (a) provide as mentioned in subsection (2)(a) above as regards some cases and as mentioned in subsection (2)(b) above as regards others;
> (b) provide under subsection (2)(b) above that sections 168A to 168D shall apply with different modifications in different cases.
> (168F)
> (1) This section applies where—
> (a) the price of a car as regards a year, found under the provisions contained in or made under sections 168A to 168E, is less than the market value of the car for the year,
> (b) the age of the car at the end of the year is 15 years or more, and
> (c) the market value of the car for the year is £15,000 or more.
> (2) In such a case—
> (a) the price of the car as regards the year is not the amount found under the provisions contained in or made under sections 168A to 168E;
> (b) the price of the car as regards the year is the market value of the car for the year;
> but paragraph (b) above is subject to subsection (5) below.
> (3) The market value of a car for a year is the price which the car might reasonably have been expected to fetch on a sale in the open market on the material day, on the assumption that any qualifying accessories available with the car on the material day are included in the sale.
> (4) For the purposes of subsection (3) above the material day is—
> (a) the last day of the year concerned, or
> (b) if earlier, the last day in the year on which the car is available to the employee.
> (5) Where the employee contributes a capital sum to expenditure on the provision of—
> (a) the car, or
> (b) any qualifying accessories which are taken into account under subsection (3) above in determining the price of the car as regards a year,
> as regards each relevant year the price of the car shall be treated as the market value of the car for the year, reduced by the appropriate amount.
> (6) For the purposes of subsection (5) above relevant years are the year in which the capital sum is contributed and all subsequent years in which section 157 applies in the case of the car and the employee.
> (7) For the purposes of subsection (5) above the appropriate amount, in relation to a relevant year, is whichever is the smaller of—
> (a) the amount found under subsection (8) below as regards the year, and
> (b) £5,000.
> (8) As regards a particular year the amount referred to in subsection (7) above is the amount of the capital sum, or the total amounts of all the capital sums, which the employee has contributed (whether in the year or earlier) to expenditure—
> (a) on the provision of the car, or
> (b) on the provision of any qualifying accessories which are taken into account in determining the price of the car as regards the year.
> (9) Subsections (10) and (11) of section 168A apply for the purposes of this section as they apply for the purposes of that.
> (10) For the purposes of this section the last day in a year on which a car is available to an employee is the last day in the year on which the car is made available, by reason of his employment and without any transfer of the property in it, either to him or to others being members of his family or household.
> (11) The Treasury may by order—
> (a) substitute for the sum for the time being specified in subsection (1)(c) above a sum of a greater amount;
> (b) substitute for the sum for the time being specified in subsection (7)(b) above a sum of a greater amount;
> and any such substitution shall have effect as regards such years as are specified in the order.
> (168G)
> (1) Where the price of a car as regards a year (as found under the provisions contained in or made under sections 168A to 168F) exceeds £80,000, the price of the car as regards the year is £80,000 and not the price as so found.
> (2) The Treasury may by order substitute for the sum for the time being specified in subsection (1) above a sum of a greater amount; and any such substitution shall have effect as regards such years as are specified in the order.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 5
For Schedule 6 there shall be substituted the following Schedule—
> **SCHEDULE 6**
> (1) Subject to paragraphs 2 to 7 below, the cash equivalent of the benefit is 35 per cent. of the price of the car as regards the year.
> (2)
> (1) Subject to paragraphs 3 to 7 below, where it is shown to the inspector’s satisfaction that the employee was required by the nature of his employment to use, and did use, the car for at least 18,000 miles of business travel in the year concerned, the cash equivalent of the benefit is the amount ascertained under paragraph 1 above, reduced by two thirds.
> (2) Subject to paragraphs 3 to 7 below, where it is shown to the inspector’s satisfaction that the employee was required by the nature of his employment to use, and did use, the car for at least 2,500 but less than 18,000 miles of business travel in the year concerned, the cash equivalent of the benefit is the amount ascertained under paragraph 1 above, reduced by one third.
> (3) In relation to a car which for part of the year concerned was unavailable—
> (a) paragraph 2 above shall have effect as if the figure of 18,000, in each place where it occurs, were reduced by a number which bears to 18,000 the same proportion as the number of days in the year on which the car was unavailable bears to 365;
> (b) paragraph 2(2) above shall have effect as if the figure of 2,500 were reduced by a number which bears to 2,500 the same proportion as the number of days in the year on which the car was unavailable bears to 365;
> but this is subject to paragraph 4(b) below.
> (4) Where in any year an employee is taxable under section 157 in respect of two or more cars which are available to him concurrently, in relation to each of those cars other than the one which, in the period for which they are concurrently available, is used to the greatest extent for the employee’s business travel—
> (a) paragraph 2(1) above shall have effect as if for “two thirds” there were substituted “one third”, and
> (b) paragraph 2(2) above shall not have effect.
> (5) Subject to paragraphs 6 and 7 below, where at the end of the year concerned the age of the car is 4 years or more, the cash equivalent of the benefit is the amount ascertained under the preceding provisions of this Schedule, reduced by one third.
> (6) Subject to paragraph 7 below, where for any part of the year concerned the car is unavailable, the cash equivalent of the benefit is the amount ascertained under the preceding provisions of this Schedule (“*the full amount*”) reduced by an amount which bears to the full amount the same proportion as the number of days in the year on which the car is unavailable bears to 365.
> (7)
> (1) Where in the year concerned the employee is required, as a condition of the car being available for his private use, to pay any amount of money (whether by way of deduction from his emoluments or otherwise) for that use, then—
> (a) if the amount ascertained under the preceding provisions of this Schedule exceeds the relevant sum, the cash equivalent of the benefit is an amount equal to the excess;
> (b) if the relevant sum exceeds or is equal to the amount ascertained under the preceding provisions of this Schedule, the cash equivalent of the benefit is nil.
> (2) In sub-paragraph (1) above—
> (a) “*the relevant sum*” means the amount paid by the employee, as there mentioned, in respect of the year concerned;
> (b) the reference to the car being available for the employee’s private use includes a reference to the car being available for the private use of others being members of his family or household.
> (8) The Treasury may by regulations provide that where—
> (a) a car is normally available to the employee but for a period of less than 30 days it is not available to him,
> (b) another car is made available to the employee in order to replace the car mentioned in paragraph (a) above for the whole or part of the period, and
> (c) such other conditions as may be prescribed by the regulations are fulfilled,
> this Schedule shall have effect in relation to the cars concerned subject to such modifications as are prescribed by the regulations.
> (9) For the purposes of this Schedule a car is to be treated as being unavailable on any day if—
> (a) the day falls before the first day on which the car is available to the employee,
> (b) the day falls after the last day on which the car is available to the employee, or
> (c) the day falls within a period, of 30 days or more, throughout which the car is not available to the employee.
> (10) For the purposes of this Schedule a car is available to an employee at a particular time if it is then made available, by reason of his employment and without any transfer of the property in it, either to him or to others being members of his family or household.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Car fuel benefits
##### 6
- (1) In section 158 (car fuel) for the Tables in subsection (2) (tables of cash equivalents) there shall be substituted—
| *Cylinder capacity of car in cubic centimetres* | *Cash equivalent* |
| --- | --- |
| 1,400 or less | £600 |
| More than 1,400 but not more than 2,000 | £760 |
| More than 2,000 | £1,130 |
| *Cylinder capacity of car in cubic centimetres* | *Cash equivalent* |
| --- | --- |
| 2,000 or less | £550 |
| More than 2,000 | £710 |
| *Description of car* | *Cash equivalent* |
| --- | --- |
| Any car | £1,130 |
- (2) In subsection (5) of that section (reductions in cash equivalent of car fuel benefit) for the words from “paragraph 2” to “Part II” there shall be substituted “ paragraph 6 ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### General
##### 7
This Schedule shall have effect for the year 1994-95 and subsequent years of assessment.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 4
##### 1
The Taxes Act 1988 shall be amended as follows.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 2
In section 154(2), in paragraph (b) (which excludes from the general charge on benefits in kind any benefits under the provisions there specified) after “section 157, 158,” there shall be inserted “ 159AA, ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 3
In section 155(1) (exclusion from charge of certain other benefits provided in connection with cars taxable under section 157)—
- (a) after “car”, in each place where it occurs, there shall be inserted “ or van ”, and
- (b) after “section 157” there shall be inserted “ or 159AA ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 4
After section 159 there shall be inserted the following sections—
> (159AA)
> (1) Where in any year, in the case of a person employed in employment to which this Chapter applies, a van is made available (without any transfer of the property in it) either to himself or to others being members of his family or household, and—
> (a) it is so made available by reason of his employment and it is in that year available for his or their private use, and
> (b) the benefit of the van is not (apart from this section) chargeable to tax as the employee’s income,
> there is to be treated as emoluments of the employment, and accordingly chargeable to income tax under Schedule E, an amount equal to whatever is the cash equivalent of that benefit in that year.
> (2) The cash equivalent of the benefit in the year concerned shall be ascertained in accordance with Schedule 6A.
> (3) Where in any year the benefit of a van is chargeable to tax under this section as the employee’s income, he shall not be taxable—
> (a) under Schedule E in respect of the discharge of any liability of his in connection with the van;
> (b) under section 141 or 142 in respect of any non-cash voucher or credit-token to the extent that it is used by him—
> (i) for obtaining money which is spent on goods or services in connection with the van, or
> (ii) for obtaining such goods or services;
> (c) under section 153 in respect of any payment made to him in respect of expenses incurred by him in connection with the van.
> (159AB) Section 159 shall apply in relation to vans as it applies in relation to cars, and for the purposes of the application of that section to vans—
> (a) any reference in that section to a car shall be construed as a reference to a van,
> (b) the reference in subsection (1) of that section to a car pool shall be construed as a reference to a van pool, and
> (c) the reference in subsection (3) of that section to section 157 shall be construed as a reference to section 159AA.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 5
@@ -4140,473 +3524,25 @@
##### 6
- (1) In section 168 (interpretation) after subsection (5) there shall be inserted the following subsection—
> (5A) As respects vans, the following definitions apply—
> (a) “*van*” means a mechanically propelled road vehicle which is—
> (i) of a construction primarily suited for the conveyance of goods or burden of any description, and
> (ii) of a design weight not exceeding 3,500 kilograms,
> and which is not a motor cycle as defined in section 185(1) of the Road Traffic Act 1988;
> (b) the age of a van at any time is the interval between the date of its first registration and that time;
> (c) “*business travel*” means travelling which a person is necessarily obliged to do in the performance of the duties of his employment;
> (d) the date of a van’s first registration is the date on which it was first registered under the Vehicles (Excise) Act 1971 or under corresponding legislation of any country or territory;
> (e) “*design weight*” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden; and
> (f) “*private use*”, in relation to a van made available to any person, or to others being members of his family or household, means any use otherwise than for his business travel.
- (2) In subsection (6) of that section (meaning of availability for private use by reason of employment) there shall be added at the end—
> (c) a van made available in any year to an employee, or to others being members of his family or household, by reason of his employment is deemed to be available in that year for his or their private use unless the terms on which the van is made available prohibit such use and no such use is made of the van in that year;
> (d) a van made available to an employee, or to others being members of his family or household, by his employer is deemed to be made available to him or them by reason of his employment (unless the employer is an individual and it can be shown that the van was made so available in the normal course of his domestic, family or personal relationships).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 7
After Schedule 6 there shall be inserted the following Schedule—
> **Schedule 6A**
> (1)
> (1) This paragraph applies where the van mentioned in section 159AA(1)—
> (a) is not a van to which Part II of this Schedule applies for the year concerned, or
> (b) is a van to which that Part applies for the year concerned but is a shared van (within the meaning there given) for part only of the year.
> (2) Subject to paragraphs 2 and 3 below, the cash equivalent of the benefit is—
> (a) £500, if the van is aged less than 4 years at the end of the year concerned;
> (b) £350, if the van is aged 4 years or more at the end of the year concerned.
> (2)
> (1) Subject to paragraph 3 below, where paragraph 1 above applies and for any part of the year concerned—
> (a) the van is unavailable, or
> (b) the van is a shared van (within the meaning given by Part II of this Schedule),
> the cash equivalent of the benefit is the amount ascertained under paragraph 1 above (the full amount) reduced by an amount which bears to the full amount the same proportion as the number of excluded days in the year bears to 365.
> (2) For the purposes of sub-paragraph (1) above a van is to be treated as being unavailable on any day if—
> (a) the day falls before the first day on which the van is available to the employee,
> (b) the day falls after the last day on which the van is available to the employee, or
> (c) the day falls within a period, of 30 days or more, throughout which the van is not available to the employee.
> (3) For the purposes of sub-paragraph (1) above an excluded day is a day on which the van falls within paragraph (a) or (b) of that sub-paragraph.
> (3)
> (1) Where paragraph 1 above applies and in the year concerned the employee is required, as a condition of the van being available for his private use, to pay any amount of money (whether by way of deduction from his emoluments or otherwise) for that use, then—
> (a) if the amount ascertained under paragraphs 1 and 2 above exceeds the relevant sum, the cash equivalent of the benefit is an amount equal to the excess;
> (b) if the relevant sum exceeds or is equal to the amount ascertained under paragraphs 1 and 2 above, the cash equivalent of the benefit is nil.
> (2) In sub-paragraph (1) above—
> (a) “*the relevant sum*” means the amount paid by the employee, as there mentioned, in respect of the year concerned, and
> (b) the reference to the van being available for the employee’s private use includes a reference to the van being available for the private use of others being members of his family or household.
> (3) If the van is a shared van (within the meaning given by Part II of this Schedule) for part of the year concerned, the reference in sub-paragraph (2) above to the year shall be construed as a reference to the part of the year when the van is not a shared van.
> (4)
> (1) This Part of this Schedule applies to a van for a year if it is a shared van for any period in the year.
> (2) A van is a shared van for a period if the period is one throughout which the van is available concurrently to more than one employee of the same employer.
> (3) A van is also a shared van for a period if—
> (a) the period is one throughout which the van is available to different employees of the same employer, but
> (b) the circumstances are such that the employee or employees to whom the van is available at any given time in the period are not necessarily the same as the employee or employees to whom it is available at any other given time in the period.
> (4) But if the van is available to one employee only for a period exceeding 30 days (an exclusive period)—
> (a) the exclusive period shall not count towards any period that would otherwise fall within sub-paragraph (3) above;
> (b) any period falling within sub-paragraph (3) above shall be treated as ending when the exclusive period begins (without prejudice to the start after the exclusive period of a further period falling within sub-paragraph (3) above).
> (5) If a van would (apart from this sub-paragraph) be treated as shared during part of a day it shall be treated as shared throughout the day.
> (5)
> (1) This paragraph applies where for any year this Part of this Schedule—
> (a) applies to a van, or
> (b) applies to each of two or more vans made available by the same employer.
> (2) For the purposes of this paragraph a participating employee is an employee to whom—
> (a) the van is available for his private use while it is a shared van (where only one van is involved),
> (b) one of the vans is available for his private use while it is a shared van (where more than one van is involved), or
> (c) some or all of the vans are available for his private use while they are shared vans (where more than one van is involved);
> but an employee is not a participating employee unless he makes private use of the van, or (if more than one is involved) he makes private use of at least one of them, at least once while it is a shared van.
> (3) In sub-paragraph (2) above—
> (a) any reference to a van being available for an employee’s private use includes a reference to the van being available for the private use of others being members of his family or household, and
> (b) any reference to an employee making private use of a van includes a reference to a member of his family or household making private use of it.
> (4) This paragraph shall apply to each participating employee in the same way, irrespective of—
> (a) the number available to a particular employee of the vans involved;
> (b) the fact that a particular van involved is or is not available to him or used by him;
> (c) the extent to which a particular van involved is available to him or used by him.
> (5) Where this paragraph applies—
> (a) find the basic value of the van for the year or (as the case may be) the basic value for the year of each van involved;
> (b) take that basic value or (as the case may be) the aggregate of those basic values;
> (c) find for each participating employee a portion of the figure taken under paragraph (b) above by dividing it equally among the participating employees.
> (6) The figure found for a participating employee shall be taken to be the cash equivalent of the benefit to him in the year of—
> (a) the van available to him while it is a shared van (where only one van is involved or only one of the vans involved is available to him), or
> (b) the vans available to him while they are shared vans (where more than one van is involved and more than one of them is available to him).
> (6)
> (1) Subject to sub-paragraph (2) below, the basic value of a van for a year is—
> (a) £500, if the van is aged less than 4 years at the end of the year concerned;
> (b) £350, if the van is aged 4 years or more at the end of the year concerned.
> (2) Where for any part of the year—
> (a) the van is not a shared van, or
> (b) the van is incapable of use,
> its basic value is the amount ascertained under sub-paragraph (1) above (the full value) reduced by an amount which bears to the full value the same proportion as the number of excluded days in the year bears to 365.
> (3) For the purposes of sub-paragraph (2) above a van is to be treated as being incapable of use on any day if the day falls within a period, of 30 days or more, throughout which the van is incapable of being used at all.
> (4) For the purposes of sub-paragraph (2) above an excluded day is a day on which the van falls within paragraph (a) or (b) of that sub-paragraph.
> (7) Where (apart from this paragraph) the figure found under paragraph 5 above for a participating employee for a year would exceed £500, the figure for the employee for the year shall be taken to be £500.
> (8)
> (1) In a case where—
> (a) a figure is found under paragraph 5 or 7 above for a participating employee for a year, and
> (b) the employee makes a claim for this paragraph to be applied,
> the figure found for the employee for the year shall be taken to be the alternative figure found under this paragraph.
> (2) The alternative figure is a figure found by—
> (a) taking for each van involved the number of relevant days;
> (b) aggregating the numbers found under paragraph (a) above where more than one van is involved;
> (c) multiplying the number found under paragraph (a) (or paragraphs (a) and (b)) above by £5.
> (3) For the purposes of sub-paragraph (2)(a) above a relevant day is a day which falls in the year and during which (or part of which) the employee, or a member of his family or household, makes private use of the van concerned while it is a shared van.
> (4) For the purposes of section 95 of the Taxes Management Act 1970 (incorrect return etc.) a claim under this paragraph shall be taken to be a claim for relief.
> (9)
> (1) Where this Part of this Schedule applies and in the year concerned a participating employee is required, as a condition of the van or vans being available for his private use, to pay any amount of money (whether by way of deduction from his emoluments or otherwise) for that use, then—
> (a) if the figure found for the employee for the year under paragraph 5 or 7 or 8 above exceeds the relevant sum, the figure shall be taken to be a figure equal to the excess;
> (b) if the relevant sum exceeds or is equal to the figure found for the employee for the year under paragraph 5 or 7 or 8 above, the figure shall be taken to be nil.
> (2) For the purposes of this paragraph the relevant sum shall be found by—
> (a) taking for any van involved the amount paid by the employee, as a condition of it being available for his private use, in respect of the period when the van is a shared van in the year concerned, and
> (b) where more than one van is involved, aggregating the amounts found under paragraph (a) above.
> (3) Any reference in this paragraph to a van being available for the employee’s private use includes a reference to the van being available for the private use of others being members of his family or household.
> (10)
> (1) This paragraph applies where—
> (a) a cash equivalent of the benefit of a van to an employee in a year is found under Part I of this Schedule, and
> (b) a cash equivalent of the benefit of the same van (or of vans including the same van) to the employee in the year is found under Part II of this Schedule.
> (2) Once the different cash equivalents are so found, the employee shall be charged to tax as if the van concerned were different vans, one having a cash equivalent found under Part I of this Schedule and the other having (or counting towards) a cash equivalent found under Part II of this Schedule.
> (11) In a case where—
> (a) the cash equivalent of the benefit of vans to an employee in a year would (apart from this paragraph) total more than £500, and
> (b) no more than one of the vans is available to him for his private use, or the private use of others being members of his family or household, at any one time in the year,
> the cash equivalent of the benefit of the vans to him in the year shall be £500.
> (12) For the purposes of this Schedule a van is available to an employee at a particular time if it is then made available, by reason of his employment and without any transfer of the property in it, either to him or to others being members of his family or household.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 8
This Schedule shall have effect for the year 1993-94 and subsequent years of assessment.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 5
##### 1
The following shall be inserted after section 191 of the Taxes Act 1988—
> (191A) Schedule 11A to this Act (which relates to the payment of expenses, and the provision of benefits, in respect of removals) shall have effect.
> (191B)
> (1) This section applies where—
> (a) there is a change in the residence of an employee,
> (b) the conditions mentioned in paragraph 5(1) to (3) of Schedule 11A are fulfilled in relation to the change (construing the reference in paragraph 5(1) to paragraphs 3(2) and 4(2) of that Schedule as a reference to this subsection),
> (c) a qualifying loan is raised by the employee in connection with the change and is made before the relevant day, and
> (d) section 160(1) applies (or would apply apart from this section) in respect of the employee and the loan.
> (2) For the purposes of this section a loan is a qualifying loan if (and only if)—
> (a) the employee has an interest in his former residence,
> (b) he disposes of that interest in consequence of the change of residence,
> (c) he acquires an interest in his new residence, and
> (d) the reason, or one of the reasons, for the loan being raised is that a period elapses between the date when expenditure is incurred in connection with the acquisition of the employee’s interest in his new residence and the date when the proceeds of the disposal of the employee’s interest in his former residence are available.
> (3) The reference in subsection (1) above to a loan raised by the employee includes a reference to a loan raised by one or more members of the employee’s family or household or by the employee and one or more members of his family or household.
> (4) References in subsection (2) above to the employee having, disposing of or acquiring an interest in a residence include references to—
> (a) one or more members of the employee’s family or household having, disposing of or acquiring such an interest;
> (b) the employee and one or more members of his family or household having, disposing of or acquiring such an interest;
> and references to the employee’s interest shall be construed accordingly.
> (5) This section does not apply unless the total of the amounts mentioned in subsection (6) below is less than the qualifying limit for the time being specified in paragraph 24(9) of Schedule 11A.
> (6) The amounts referred to in subsection (5) above are—
> (a) the aggregate of the amounts of any sums which, by reason of the employee’s employment and in connection with the change of residence, are paid to him, or to another person on his behalf, in respect of qualifying removal expenses, and
> (b) the aggregate of any amounts represented by qualifying removal benefits which, by reason of the employee’s employment and in connection with the change of residence, are provided for him or for others being members of his family or household.
> (7) For the purposes of subsection (6) above—
> (a) references to qualifying removal expenses and qualifying removal benefits shall be construed in accordance with Schedule 11A, and
> (b) the reference to any amounts represented by qualifying removal benefits shall be construed in accordance with paragraph 24 of that Schedule.
> (8) Where this section applies, for the purposes of section 160 and Schedule 7 the loan mentioned in subsection (1)(c) above shall be treated as if it had been made on the day after the day on which the relevant period expires; and the relevant period is a period, of the appropriate number of days, beginning with the day on which the loan is actually made.
> (9) Where the loan is discharged on or before the day on which the relevant period expires subsection (8) above shall not apply; and in such a case the loan shall be ignored for the purposes of section 160 and Schedule 7.
> (10) For the purposes of subsection (8) above the appropriate number is the number given by the following formula—
> $AxBCxD$
> (11) For the purposes of subsection (10) above—
> - A is the amount by which the qualifying limit for the time being specified in paragraph 24(9) of Schedule 11A exceeds the total mentioned in subsection (5) above;
> - B is 365;
> - C is the maximum amount of the loan outstanding in the period beginning with the time when the loan is actually made and ending with the end of the relevant day;
> - D is the official rate of interest, within the meaning given by section 160(5), in force at the time when the loan is actually made.
> (12) Where the number given by the formula set out in subsection (10) above is not a whole number, it shall be rounded up to the nearest whole number.
> (13) An assessment in respect of the loan for a year of assessment ending before the relevant day may be made or determined on the assumption that the condition mentioned in subsection (5) above will not be fulfilled in relation to the change of residence; but where an assessment has been made or determined on that assumption and that condition is fulfilled in relation to the change, on a claim in that behalf the assessment shall be adjusted accordingly.
> (14) Nothing in subsection (8) above shall affect the operation of paragraph 10 of Schedule 7 in relation to the priority given by that paragraph to a loan falling within sub-paragraph (1)(b) of that paragraph.
> (15) Any reference in this section to the relevant day is to the day which, by virtue of paragraph 6 of Schedule 11A, is the relevant day in relation to the change of residence concerned.
> (16) Paragraphs 25 to 27 of Schedule 11A apply for the purposes of this section as they apply for the purposes of that Schedule.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 2
The following Schedule shall be inserted after Schedule 11 to the Taxes Act 1988—
> **SCHEDULE 11A**
> (1)
> (1) Where by reason of a person’s employment—
> (a) any sums are paid to that person (the employee) in respect of qualifying removal expenses,
> (b) any sums are paid on behalf of the employee to another person in respect of qualifying removal expenses, or
> (c) any qualifying removal benefit is provided for the employee or for others being members of his family or household,
> the employee shall not thereby be regarded as receiving emoluments of the employment for any purpose of Case I or Case II of Schedule E.
> (2) Sub-paragraph (1) above shall have effect subject to Part V of this Schedule.
> (2)
> (1) This paragraph applies where—
> (a) any payment or benefit would (apart from paragraph 1 above) constitute emoluments of an employment for any purpose of Case I or Case II of Schedule E, and
> (b) by virtue of that paragraph it is treated as not being such emoluments.
> (2) The payment or benefit shall be treated as not being emoluments of the employment for any purpose of Case III of Schedule E.
> (3)
> (1) Expenses are not qualifying removal expenses unless they are eligible removal expenses and the conditions set out in this paragraph and paragraph 5 below are fulfilled.
> (2) The expenses must be reasonably incurred by the employee in connection with a change of his residence.
> (3) The expenses must be incurred on or before the relevant day.
> (4)
> (1) A benefit is not a qualifying removal benefit unless it is an eligible removal benefit and the conditions set out in this paragraph and paragraph 5 below are fulfilled.
> (2) The benefit must be reasonably provided in connection with a change of the employee’s residence.
> (3) The benefit must be provided on or before the relevant day.
> (5)
> (1) The change of residence mentioned in paragraphs 3(2) and 4(2) above must result from—
> (a) the employee becoming employed by an employer,
> (b) an alteration of the duties of the employee’s employment (where his employer remains the same), or
> (c) an alteration of the place where the employee is normally to perform the duties of his employment (where both his employer and the duties of his employment remain the same).
> (2) The change must be made wholly or mainly to allow the employee to have his residence within a reasonable daily travelling distance of—
> (a) the place where he performs, or is to perform, the duties of his employment (where sub-paragraph (1)(a) above applies);
> (b) the place where he performs, or is to perform, the new duties of his employment (where sub-paragraph (1)(b) above applies);
> (c) the new place where he performs, or is to perform, the duties of his employment (where sub-paragraph (1)(c) above applies);
> and any reference in this sub-paragraph to the place where the employee performs, or is to perform, duties of his employment is to the place where he normally performs, or is normally to perform, those duties.
> (3) The employee’s former residence must not be within a reasonable daily travelling distance of the place mentioned in sub-paragraph (2) above.
> (6)
> (1) Subject to sub-paragraph (2) below, the relevant day, in relation to a particular change of residence, is the day on which the relevant year ends; and for the purposes of this sub-paragraph the relevant year is the year of assessment next following the year of assessment in which—
> (a) the employee begins to perform the duties of his employment (where paragraph 5(1)(a) above applies);
> (b) the employee begins to perform the new duties of his employment (where paragraph 5(1)(b) above applies);
> (c) the employee begins to perform the duties of his employment at the new place (where paragraph 5(1)(c) above applies).
> (2) If it appears reasonable to the Board to do so, having regard to all the circumstances of a particular change of residence, they may direct that in relation to that change the relevant day is a day which—
> (a) falls after the day mentioned in sub-paragraph (1) above, and
> (b) is a day on which a year of assessment ends.
> (7) Expenses are eligible removal expenses if they fall into one of the following categories—
> (a) expenses of disposal,
> (b) expenses of acquisition,
> (c) expenses of abortive acquisition,
> (d) expenses of transporting belongings,
> (e) travelling and subsistence expenses,
> (f) bridging loan expenses, and
> (g) duplicate expenses;
> and paragraphs 8 to 14 below apply for the purpose of interpreting the preceding provisions of this paragraph.
> (8)
> (1) Expenses fall within paragraph 7(a) above if (and only if)—
> (a) the employee has an interest in his former residence,
> (b) that interest is disposed of, or is intended to be disposed of, in consequence of the change of residence, and
> (c) the expenses fall within sub-paragraph (2) below.
> (2) Expenses fall within this sub-paragraph if they consist of one of the following—
> (a) legal expenses connected with the disposal or intended disposal of the employee’s interest in his former residence (including legal expenses connected with the redemption of any loan relating to the residence),
> (b) any penalty for redeeming, for the purpose of the disposal or intended disposal, any loan relating to the residence,
> (c) fees of any estate agent or auctioneer engaged in the disposal or intended disposal,
> (d) expenses of advertising the disposal or intended disposal,
> (e) charges for disconnecting, for the purpose of the disposal or intended disposal, public utilities serving the residence,
> (f) expenses of maintaining, insuring, or preserving the security of the residence at any time when unoccupied pending the disposal or intended disposal, and
> (g) any rent paid in respect of the residence at any such time.
> (3) The reference in this paragraph to the employee having an interest in his former residence includes a reference to—
> (a) one or more members of the employee’s family or household having such an interest;
> (b) the employee and one or more members of his family or household having such an interest;
> and references to the disposal or intended disposal of the employee’s interest in his former residence shall be construed accordingly.
> (4) For the purposes of this paragraph a loan relates to a residence if the loan was raised to obtain an interest in the residence, or an interest in the residence forms security for the loan, or both.
> (9)
> (1) Expenses fall within paragraph 7(b) above if (and only if) the employee acquires an interest in his new residence and the expenses consist of one of the following—
> (a) legal expenses connected with the acquisition by the employee of the interest (including legal expenses connected with any loan raised to acquire the interest),
> (b) any procurement fees connected with any such loan,
> (c) the costs of any insurance effected to cover risks which are incurred by the maker of any such loan and which arise because the amount of the loan is equal to the whole, or a substantial part, of the value of the interest,
> (d) fees relating to any survey or inspection of the residence undertaken in connection with the acquisition by the employee of the interest,
> (e) fees payable to an appropriate registry or appropriate register in connection with the acquisition by the employee of the interest,
> (f) stamp duty charged on the acquisition, and
> (g) charges for connecting any public utility for use by the employee, if the utility serves the residence.
> (2) References in this paragraph to the employee acquiring an interest in his new residence include references to—
> (a) one or more members of the employee’s family or household acquiring such an interest;
> (b) the employee and one or more members of his family or household acquiring such an interest.
> (3) References in this paragraph to a loan are to a loan raised by the employee, by one or more members of the employee’s family or household or by the employee and one or more members of his family or household.
> (4) The reference in this paragraph to a utility for use by the employee includes a reference to a utility for use by the employee and one or more members of his family or household.
> (5) For the purposes of this paragraph an appropriate registry is any of the following—
> (a) Her Majesty’s Land Registry;
> (b) the Land Registry in Northern Ireland;
> (c) the Registry of Deeds for Northern Ireland;
> and an appropriate register is any register under the management and control of the Keeper of the Registers of Scotland.
> (10) Expenses fall within paragraph 7(c) above if (and only if)—
> (a) they are incurred with a view to the acquisition of an interest in a residence, the interest is not acquired, but (if it were) the residence would be the employee’s new residence,
> (b) they would fall within paragraph 7(b) above if the interest were acquired, and
> (c) the interest is not acquired because of circumstances outside the control of the person seeking to acquire the interest, or because that person reasonably declines to proceed.
> (11)
> (1) Expenses fall within paragraph 7(d) above if (and only if) they consist of one of the following—
> (a) expenses connected with transporting domestic belongings from the employee’s former residence to his new residence, and
> (b) the costs of any insurance effected to cover such transporting.
> (2) For the purposes of this paragraph transporting includes—
> (a) packing and unpacking belongings,
> (b) temporarily storing them if a direct move from the former to the new residence is not made,
> (c) detaching domestic fittings from the former residence if they are to be taken to the new residence, and
> (d) attaching domestic fittings to the new residence, and adapting them, if they are brought from the old residence.
> (3) For the purposes of this paragraph domestic belongings are those of the employee and of members of his family or household.
> (12)
> (1) Expenses fall within paragraph 7(e) above if (and only if) they consist of one of the following—
> (a) the costs of travelling and subsistence of the employee and members of his family or household while making temporary visits to the new area for purposes connected with the change,
> (b) the employee’s costs of travelling between his former residence and the place where he normally performs his new duties or (where paragraph 5(1)(c) above applies) between his former residence and the new place where he normally performs the duties of his employment,
> (c) where paragraph 5(1)(b) or (c) above applies, the employee’s costs of travelling, before the alteration mentioned in paragraph 5(1)(b) or (c), between his new residence and his original place of work,
> (d) costs of the employee’s subsistence (other than costs falling within paragraph (a) above),
> (e) the employee’s costs of travelling between his former residence and any temporary living accommodation of the employee,
> (f) where paragraph 5(1)(b) or (c) above applies, the employee’s costs of travelling, before the alteration mentioned in paragraph 5(1)(b) or (c), between his new residence and any temporary living accommodation of the employee,
> (g) the costs of travelling of the employee and members of his family or household from the employee’s former residence to his new residence in connection with the change,
> (h) a relevant child’s costs of subsistence while staying, for the purposes of securing the continuity of his education, in living accommodation in the old area after the change,
> (i) a relevant child’s costs of travelling between the accommodation mentioned in paragraph (h) above and the employee’s new residence,
> (j) a relevant child’s costs of subsistence while staying, for the purposes of securing the continuity of his education, in living accommodation in the new area before the change, and
> (k) a relevant child’s costs of travelling between the accommodation mentioned in paragraph (j) above and the employee’s former residence.
> (2) For the purposes of this paragraph—
> (a) the employee’s new duties are the duties of his employment (where paragraph 5(1)(a) above applies) or the new duties of his employment (where paragraph 5(1)(b) above applies),
> (b) the new area is the area round or near the place where the employee’s new duties are, or are to be, normally performed, or (where paragraph 5(1)(c) above applies) the area round or near the new place where the duties of the employee’s employment are, or are to be, normally performed,
> (c) the employee’s original place of work is the place where, before the alteration mentioned in paragraph 5(1)(b) or (c) above, the employee normally performs the duties of his employment,
> (d) a relevant child is a person who is a member of the employee’s family or household and who is aged under 19 at the material time, and
> (e) the old area is the area round or near the former residence of the employee.
> (3) For the purposes of this paragraph the material time is the beginning of the year of assessment in which—
> (a) the employee becomes employed by an employer,
> (b) the alteration of the duties of the employee’s employment becomes effective, or
> (c) the alteration of the place where the employee is normally to perform the duties of his employment becomes effective.
> (4) In a case where—
> (a) expenses are incurred by the employee,
> (b) the expenses would, apart from this sub-paragraph, fall within paragraph 7(e) above, and
> (c) a deduction is allowable under any of sections 193 to 195 in respect of the whole or part of the expenses,
> the expenses or, as the case may be, the part of them in respect of which the deduction is allowable shall be treated as not falling within paragraph 7(e) above.
> (13)
> (1) Expenses fall within paragraph 7(f) above if (and only if)—
> (a) the employee has an interest in his former residence,
> (b) he disposes of that interest in consequence of the change of residence,
> (c) he acquires an interest in his new residence, and
> (d) the expenses consist of interest falling within sub-paragraph (2) below.
> (2) Interest falls within this sub-paragraph if it is payable by the employee in respect of a loan raised by him and the reason, or one of the reasons, for the loan being raised is that a period elapses between—
> (a) the date when expenditure is incurred in connection with the acquisition of the employee’s interest in his new residence, and
> (b) the date when the proceeds of the disposal of the employee’s interest in his former residence are available.
> (3) Interest on so much of the loan as exceeds the market value of the employee’s interest in his former residence (taken at the time his interest in his new residence is acquired) shall be regarded as not falling within sub-paragraph (2) above.
> (4) Interest on so much of the loan as is not used for any of the following purposes shall also be regarded as not falling within sub-paragraph (2) above—
> (a) the purpose of redeeming any loan relating to the employee’s former residence and raised by him;
> (b) the purpose of acquiring the employee’s interest in his new residence.
> (5) For the purposes of this paragraph a loan relates to a residence if the loan was raised to obtain an interest in the residence, or an interest in the residence forms security for the loan, or both.
> (6) References in this paragraph to the employee having, disposing of or acquiring an interest in a residence include references to—
> (a) one or more members of the employee’s family or household having, disposing of or acquiring such an interest;
> (b) the employee and one or more members of his family or household having, disposing of or acquiring such an interest;
> and references to the employee’s interest shall be construed accordingly.
> (7) The reference in this paragraph to interest payable by the employee includes a reference to interest payable by one or more members of the employee’s family or household or by the employee and one or more members of his family or household.
> (8) References in this paragraph to a loan raised by the employee include references to a loan raised by one or more members of the employee’s family or household or by the employee and one or more members of his family or household.
> (14)
> (1) Expenses fall within paragraph 7(g) above if (and only if)—
> (a) the employee has an interest in his former residence,
> (b) he disposes of that interest in consequence of the change of residence,
> (c) he acquires an interest in his new residence,
> (d) the expenses are incurred by the employee as a result of the change, and
> (e) the expenses are incurred on the purchase of domestic goods intended to replace goods which were used at the employee’s former residence but which are not suitable for use at his new residence.
> (2) In arriving at the total of the expenses any amount mentioned in sub-paragraph (3) below shall be deducted from what would be the total apart from this sub-paragraph; and accordingly an amount equal to the aggregate of such amounts shall not be treated as eligible removal expenses.
> (3) The amount is any amount obtained in respect of the sale of the replaced goods.
> (4) References in this paragraph to the employee having, disposing of or acquiring an interest in a residence include references to—
> (a) one or more members of the employee’s family or household having, disposing of or acquiring such an interest;
> (b) the employee and one or more members of his family or household having, disposing of or acquiring such an interest.
> (15)
> (1) The Treasury may make regulations amending the preceding provisions of this Part of this Schedule so as to secure that expenses that would not be eligible removal expenses (apart from the regulations) are such expenses.
> (2) Any such regulations may include such supplementary, incidental or consequential provisions as appear to the Treasury to be necessary or expedient; and such provisions may be made by way of amendment to other Parts of this Schedule, or otherwise.
> (3) Any such regulations shall have effect as regards any change of an employee’s residence which results from—
> (a) the employee becoming employed by an employer on or after the specified day;
> (b) an alteration, with effect from a time falling on or after the specified day, of the duties of the employee’s employment;
> (c) an alteration, with effect from a time falling on or after the specified day, of the place where the employee is normally to perform the duties of his employment;
> and in this sub-paragraph “*the specified day*” means the day specified in the regulations for the purposes of this sub-paragraph.
> (16) Benefits are eligible removal benefits if they fall into one of the following categories—
> (a) benefits in respect of disposal,
> (b) benefits in respect of acquisition,
> (c) benefits in respect of abortive acquisition,
> (d) benefits in respect of the transporting of belongings,
> (e) travelling and subsistence benefits, and
> (f) benefits in respect of the new residence;
> and paragraphs 17 to 22 below apply for the purpose of interpreting the preceding provisions of this paragraph.
> (17)
> (1) A benefit falls within paragraph 16(a) above if (and only if)—
> (a) the employee has an interest in his former residence,
> (b) that interest is disposed of, or is intended to be disposed of, in consequence of the change of residence, and
> (c) the benefit falls within sub-paragraph (2) below.
> (2) A benefit falls within this sub-paragraph if it consists of one of the following—
> (a) legal services connected with the disposal or intended disposal of the employee’s interest in his former residence (including legal services connected with the redemption of any loan relating to the residence),
> (b) the waiving of any penalty for redeeming, for the purpose of the disposal or intended disposal, any loan relating to the residence,
> (c) the services of an estate agent or auctioneer engaged in the disposal or intended disposal,
> (d) services connected with the advertisement of the disposal or intended disposal,
> (e) the disconnection, for the purpose of the disposal or intended disposal, of public utilities serving the residence, and
> (f) services connected with the maintenance or insurance, or the preservation of the security, of the residence at any time when unoccupied pending the disposal or intended disposal.
> (3) Sub-paragraphs (3) and (4) of paragraph 8 above apply for the purposes of this paragraph as they apply for the purposes of that.
> (18)
> (1) A benefit falls within paragraph 16(b) above if (and only if) the employee acquires an interest in his new residence and the benefit consists of one of the following—
> (a) legal services connected with the acquisition by the employee of the interest (including legal services connected with any loan raised to acquire the interest),
> (b) the waiving of any procurement fees connected with any such loan,
> (c) the waiving of any amount payable in respect of insurance effected to cover risks which are incurred by the maker of any such loan and which arise because the amount of the loan is equal to the whole, or a substantial part, of the value of the interest,
> (d) any survey or inspection of the residence undertaken in connection with the acquisition by the employee of the interest, and
> (e) the connection of any public utility for use by the employee, if the utility serves the residence.
> (2) Sub-paragraphs (2) to (4) of paragraph 9 above apply for the purposes of this paragraph as they apply for the purposes of that.
> (19) A benefit falls within paragraph 16(c) above if (and only if)—
> (a) it is provided with a view to the acquisition of an interest in a residence, the interest is not acquired, but (if it were) the residence would be the employee’s new residence,
> (b) it would fall within paragraph 16(b) above if the interest were acquired, and
> (c) the interest is not acquired because of circumstances outside the control of the person seeking to acquire the interest, or because that person reasonably declines to proceed.
> (20)
> (1) A benefit falls within paragraph 16(d) above if (and only if) it consists of one of the following—
> (a) the transporting of domestic belongings from the employee’s former residence to his new residence, and
> (b) the effecting of insurance to cover such transporting.
> (2) Sub-paragraphs (2) and (3) of paragraph 11 above apply for the purposes of this paragraph as they apply for the purposes of that.
> (21)
> (1) A benefit falls within paragraph 16(e) above if (and only if) it consists of one of the following—
> (a) subsistence, and facilities for travel, provided for the employee and members of his family or household while making temporary visits to the new area for purposes connected with the change,
> (b) facilities provided for the employee for travel between his former residence and the place where he normally performs his new duties or (where paragraph 5(1)(c) above applies) between his former residence and the new place where he normally performs the duties of his employment,
> (c) where paragraph 5(1)(b) or (c) above applies, facilities provided for the employee for travel, before the alteration mentioned in paragraph 5(1)(b) or (c), between his new residence and his original place of work,
> (d) subsistence provided for the employee (other than subsistence falling within paragraph (a) above),
> (e) facilities provided for the employee for travel between his former residence and any temporary living accommodation of the employee,
> (f) where paragraph 5(1)(b) or (c) above applies, facilities provided for the employee for travel, before the alteration mentioned in paragraph 5(1)(b) or (c), between his new residence and any temporary living accommodation of the employee,
> (g) facilities provided for the employee and members of his family or household for travel from the employee’s former residence to his new residence in connection with the change,
> (h) subsistence provided for a relevant child while staying, for the purposes of securing the continuity of his education, in living accommodation in the old area after the change,
> (i) facilities provided for a relevant child for travel between the accommodation mentioned in paragraph (h) above and the employee’s new residence,
> (j) subsistence provided for a relevant child while staying, for the purposes of securing the continuity of his education, in living accommodation in the new area before the change, and
> (k) facilities provided for a relevant child for travel between the accommodation mentioned in paragraph (j) above and the employee’s former residence.
> (2) Where (apart from this sub-paragraph) a car or van would constitute a facility for the purposes of sub-paragraph (1) above, it shall not do so if the car or van—
> (a) is provided as mentioned in that sub-paragraph,
> (b) is also available at any relevant time to the employee, or to others being members of his family or household, for his or their private use not falling within that sub-paragraph, and
> (c) is so available by reason of the employee’s employment and without any transfer of the property in it.
> (3) Sub-paragraphs (2) and (3) of paragraph 12 above apply for the purposes of this paragraph as they apply for the purposes of that.
> (4) In this paragraph “*car*”, “*van*” and “*private use*” have the same meanings as in Chapter II of this Part of this Act.
> (5) Section 168(6) applies for the purposes of this paragraph as it applies for the purposes of Chapter II of this Part of this Act.
> (6) For the purposes of this paragraph a relevant time is any time falling on or before the day which is the relevant day (within the meaning given by paragraph 6 above) in relation to the change of residence concerned.
> (7) In a case where—
> (a) a benefit is provided for the employee or a member of his family or household,
> (b) the benefit would, apart from this sub-paragraph, fall within paragraph 16(e) above, and
> (c) a deduction is allowable under any of sections 193 to 195 in respect of the whole or part of the cost of the benefit,
> the benefit shall, subject to sub-paragraph (8) below, be treated as not falling within paragraph 16(e) above.
> (8) Where a deduction is allowed as mentioned in sub-paragraph (7) above in respect of part only of the cost of the benefit, the extent to which the benefit is treated as falling within paragraph 16(e) above shall be determined on a just and reasonable basis.
> (22)
> (1) A benefit falls within paragraph 16(f) above if (and only if)—
> (a) the employee has an interest in his former residence,
> (b) he disposes of that interest in consequence of the change of residence,
> (c) he acquires an interest in his new residence,
> (d) the benefit is provided as a result of the change, and
> (e) the benefit consists of domestic goods provided to replace goods which were used at the employee’s former residence but which are not suitable for use at his new residence.
> (2) Sub-paragraph (4) of paragraph 14 above applies for the purposes of this paragraph as it applies for the purposes of that.
> (23)
> (1) The Treasury may make regulations amending the preceding provisions of this Part of this Schedule so as to secure that a benefit that would not be an eligible removal benefit (apart from the regulations) is such a benefit.
> (2) Any such regulations may include such supplementary, incidental or consequential provisions as appear to the Treasury to be necessary or expedient; and such provisions may be made by way of amendment to other Parts of this Schedule, or otherwise.
> (3) Sub-paragraph (3) of paragraph 15 above applies to regulations made under this paragraph as it applies to regulations made under that.
> (24)
> (1) In a case where, by reason of the employee’s employment and in connection with a particular change of residence—
> (a) any sums are paid as mentioned in paragraph 1(1)(a) or (b) above, or
> (b) any qualifying removal benefit is provided as mentioned in paragraph 1(1)(c) above,
> paragraph 1(1) above shall apply only to the extent that the total value to the employee, found under sub-paragraph (2) below, does not exceed the qualifying limit.
> (2) The total value to the employee is the total of the following—
> (a) the aggregate of the amounts of any sums paid as mentioned in paragraph 1(1)(a) or (b) above in connection with the change of residence;
> (b) the aggregate of any amounts represented by qualifying removal benefits which are provided as mentioned in paragraph 1(1)(c) above in connection with the change.
> (3) Subject to sub-paragraphs (4) to (8) below, for the purposes of sub-paragraph (2)(b) above the amount represented by a benefit is the amount which would be the cash equivalent of the benefit under Chapter II of this Part of this Act if the benefit were chargeable under the appropriate provision of that Chapter.
> (4) In the case of a benefit which—
> (a) consists of living accommodation provided for a person, and
> (b) is, or would be apart from this Schedule, chargeable under section 145 and not under section 146,
> for the purposes of sub-paragraph (2)(b) above the amount represented by the benefit is the amount which, if the benefit were so chargeable, would be the value to the employee of the accommodation for the period in which the accommodation is provided, less the appropriate sum.
> (5) For the purposes of sub-paragraph (4) above the value to the employee of accommodation in any period shall be determined in accordance with section 145, and the reference in that sub-paragraph to the appropriate sum is to the total of—
> (a) so much of any sum made good by the employee to those at whose cost the accommodation is provided as is properly attributable to the provision of the accommodation, and
> (b) any amounts which, if the benefit were chargeable under section 145, would be deductible by virtue of section 145(3) from the amount to be treated as emoluments under section 145(1) as regards the benefit.
> (6) In the case of a benefit which—
> (a) consists of living accommodation provided for a person, and
> (b) is, or would be apart from this Schedule, chargeable under both section 145 and section 146,
> for the purposes of sub-paragraph (2)(b) above the amount represented by the benefit is the total of the amounts mentioned in sub-paragraph (7) below.
> (7) The amounts referred to in sub-paragraph (6) above are—
> (a) the amount which would be found under sub-paragraph (4) above if the benefit were chargeable under section 145 and not under section 146, and
> (b) the amount which, if the benefit were chargeable under section 146, would be the additional value to the employee of the accommodation for the period in which the accommodation is provided, less the appropriate sum.
> (8) For the purposes of sub-paragraph (7) above the additional value to the employee of accommodation in any period shall be determined in accordance with section 146, and the reference in that sub-paragraph to the appropriate sum is to the total of—
> (a) so much of any rent paid by the employee in respect of the accommodation to the person providing it as exceeds the value to the employee of the accommodation for the period (determined in accordance with section 145), and
> (b) any amounts which, if the benefit were chargeable under section 146, would be deductible by virtue of subsection (9) of that section from the amount to be treated as emoluments under that section as regards the benefit.
> (9) The qualifying limit, as regards any change of residence, is £8,000.
> (10) The Treasury may by order substitute for the sum for the time being specified in sub-paragraph (9) above a sum of a greater amount.
> (11) Any such substitution shall have effect as regards any change of an employee’s residence which results from—
> (a) the employee becoming employed by an employer on or after the specified day;
> (b) an alteration, with effect from a time falling on or after the specified day, of the duties of the employee’s employment;
> (c) an alteration, with effect from a time falling on or after the specified day, of the place where the employee is normally to perform the duties of his employment;
> and in this sub-paragraph “*the specified day*” means the day specified in the order for the purposes of this sub-paragraph.
> (25) In this Schedule—
> (a) references to the residence of the employee are to his sole or main residence,
> (b) references to the former residence of the employee are to his sole or main residence before the change,
> (c) references to the new residence of the employee are to his sole or main residence after the change, and
> (d) references to an interest in a residence are, in the case of a building, references to an estate or interest in the land concerned.
> (26) For the purposes of this Schedule a person is not a member of another person’s family or household unless the former is—
> (a) the latter’s spouse, son, daughter, parent, servant, dependant or guest, or
> (b) the spouse of a son or daughter of the latter.
> (27) In this Schedule references to employment include references to any office, and related expressions shall be construed accordingly.
> (28) References in this Schedule to subsistence are to food, drink and temporary living accommodation.
> (29) This Schedule applies to any payment made, or any benefit provided, in connection with a change of an employee’s residence which results from—
> (a) the employee becoming employed by an employer on or after 6th April 1993,
> (b) an alteration, with effect from a time falling on or after 6th April 1993, of the duties of the employee’s employment, or
> (c) an alteration, with effect from a time falling on or after 6th April 1993, of the place where the employee is normally to perform the duties of his employment.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 6
@@ -7000,23 +5936,23 @@
#### Beer duty: abolition of certain reliefs, etc.
#### Mixing of wine and spirits in excise warehouse.
#### Blending of alcoholic liquors.
#### Sparkling wine or made-wine.
#### Mineral oil fuel substitutes.
#### Measurement of volume.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Other fuel substitutes.
#### Rates of duty.
#### Small-prize machines.
#### Rates of duty: general.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Lottery duty.
#### Offences by bodies corporate.
#### Regulations and orders.
#### General offences.
#### Disclosure of information.
#### Contributions to agent’s expenses.
@@ -7030,1356 +5966,1392 @@
#### Sporting and recreational facilities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Provisions supplemental to sections 77 and 78.
#### Re-organisations etc. involving debentures.
#### Provisions supplemental to sections 77 and 78.
#### Insurance: transfers of business.
#### Deemed disposals of unit trusts by insurance companies.
#### The basic rule: sterling to be used.
##### 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 branch 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 branch 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 branch 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.
#### Foreign companies: trading currency.
#### Calculation of consideration.
#### Use of other currency: accounts partly from statements in foreign currency
#### Counselling services for employees.
#### Parts of trades: petroleum extraction companies.
#### Business expansion scheme: loan linked investments.
#### Employers’ pension contributions.
#### Initial allowances: industrial buildings and structures.
#### Business expansion scheme: loan linked investments.
#### Non-trading gains and losses: relief.
#### Modifications where loss carried forward.
#### Scottish trusts.
#### Pay and file: miscellaneous amendments.
#### 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](https://www.legislation.gov.uk/ukpga/1993/34/section/9) in force at 6 p.m. on 16.3.1993: see [s. 9(5)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)
[^c15149191]: Words in [s. 10(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/10/3) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/7/2/b)
[^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](https://www.legislation.gov.uk/ukpga/1993/34/section/12) wholly in force; [s. 12](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/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))
[^c15149641]: [1980 c. 48](https://www.legislation.gov.uk/ukpga/1980/48).
[^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).
[^c15149681]: [1976 c. 32](https://www.legislation.gov.uk/ukpga/1976/32).
[^c15149691]: [S.I. 1985/1204 (N.I. 11)](https://www.legislation.gov.uk/nisi/1985/1204).
[^c15149701]: [1846 c. 48](https://www.legislation.gov.uk/ukpga/1846/48).
[^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).
[^c15149831]: [1986 c. 45](https://www.legislation.gov.uk/ukpga/1986/45).
[^c15149841]: [1985 c. 66](https://www.legislation.gov.uk/ukpga/1985/66).
[^c15149851]: [S.I. 1989/2405 (N.I.19)](https://www.legislation.gov.uk/nisi/1989/2405).
[^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
[^c15150721]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^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
[^c15150851]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15150861]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15150871]: [S. 79(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/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
[^c15150881]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^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).
[^c15150971]: Words in [s. 86(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/86/2) added (24.7.2002 with application as mentioned in [s. 43(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/43/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 43(3)(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/43/3/4)
[^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).
[^c15151031]: [1982 c. 50](https://www.legislation.gov.uk/ukpga/1982/50).
[^c15151101]: [S. 92-94](https://www.legislation.gov.uk/ukpga/1993/34/section/92) 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)
[^c15151111]: [Ss. 92-94AB](https://www.legislation.gov.uk/ukpga/1993/34/section/92) applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch.24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151121]: Words in [s. 92(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/92/1) substituted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 2](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151131]: Words in [s. 92(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/92/2) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 88(a)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/88/a/b)
[^c15151311]: S. 93: sidenote becomes “Use of currency other than sterling: accounts as a whole etc in foreign currency” (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by virtue of [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 3(8)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/8) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151321]: 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)
[^c15151331]: Ss. 92-94AB applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151341]: Words in s. 93(1) substituted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151351]: Words in s. 93(2) substituted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 3(3)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/3) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151361]: Words in s. 93(2) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/4/b)
[^c15151371]: S. 93(3) repealed (24.7.2002 with effect as mentioned in s. 80(2) of the repealing Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 24 para. 3(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/4), [Sch. 40 Pt. 3(11)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/11) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151381]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c15151391]: Words in s. 93(5) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 89](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/89)
[^c15151401]: S. 93(6) repealed (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 24 para. 3(5)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/5), [Sch. 40 Pt. 3(11)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/11) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151411]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c15151421]: [S.I. 1986/1032 (N.I.6)](https://www.legislation.gov.uk/nisi/1986/1032).
[^c15151431]: S. 93(7): Definitions repealed (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 24 para. 3(6)(a)(b)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/6/a/b), [Sch. 40 Pt. 3(11)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/11) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151451]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15151461]: Words in s. 93(7) substituted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 3(7)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/7) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151471]: S. 93A inserted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 4](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/4) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151481]: Ss. 92-94AB applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151491]: [S. 94AA](https://www.legislation.gov.uk/ukpga/1993/34/section/94AA) substituted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) for s. 94 by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 5](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/5) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151501]: [Ss. 92-94AB](https://www.legislation.gov.uk/ukpga/1993/34/section/92) applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151511]: [S. 94AB](https://www.legislation.gov.uk/ukpga/1993/34/section/94AB) inserted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 6](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/6) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151521]: [Ss. 92-94AB](https://www.legislation.gov.uk/ukpga/1993/34/section/92) applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2)
[^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)
[^c15151561]: Ss. 92-94AB applied (24.7.2002 with effect as mentioned in [s.80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch.24](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24), [para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/paragraph/7/2) (with [Sch. 23](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23), [para. 25](https://www.legislation.gov.uk/ukpga/2002/23/paragraph/25))
[^c15151571]: [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c15241041]: 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)
[^c15151601]: S. 94A excluded (3.5.1994 with effect as mentioned in [s. 230(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/230/3) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 226(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/226/1), [230(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/230/3)
[^c15151611]: S. 94A inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 136(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/136/1)
[^c15151621]: Ss. 92-94AB applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151631]: Words in s. 94A(3)(a) substituted (15.2.1999) by [1998 c. 17](https://www.legislation.gov.uk/ukpga/1998/17), [s. 50](https://www.legislation.gov.uk/ukpga/1998/17/section/50), [Sch. 4 para. 36](https://www.legislation.gov.uk/ukpga/1998/17/schedule/4/paragraph/36) (with [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1998/17/schedule/3/paragraph/5/1)); [S.I. 1999/161](https://www.legislation.gov.uk/uksi/1999/161), [art. 2(1)](https://www.legislation.gov.uk/uksi/1999/161/article/2/1)
[^c15241051]: 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)
[^c15151641]: S. 95 excluded (3.5.1994 with effect as mentioned in [s. 230(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/230/3) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 226(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/226/1), [230(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/230/3)
[^c15151651]: Words in s. 95(6) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 136(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/136/2)
[^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
[^c15151711]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15151721]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15151731]: [S. 103(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/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).
[^c15151801]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15151811]: [1960 c. 34](https://www.legislation.gov.uk/ukpga/1960/34).
[^c15151821]: [1993 c. 12](https://www.legislation.gov.uk/ukpga/1993/12).
[^c15151831]: [1965 c. 57](https://www.legislation.gov.uk/ukpga/1965/57).
[^c15151841]: [1975 c. 60](https://www.legislation.gov.uk/ukpga/1975/60).
[^c15151851]: [S.I. 1975/1503 (N.I. 15)](https://www.legislation.gov.uk/nisi/1975/1503).
[^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
[^c15154861]: S. 171(2B) inserted (31.7.1997 with effect in relation to distributions made on or after 2.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 22(1)(7)](https://www.legislation.gov.uk/ukpga/1997/58/section/22/1/7)
[^c15154871]: Word in s. 171(2B) 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(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/a)
[^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](https://www.legislation.gov.uk/ukpga/1993/34/section/179), [179A](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/179), [179A](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/179), [179A](https://www.legislation.gov.uk/ukpga/1993/34/section/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).
[^c15155481]: S. 182(1)(ca) inserted (1.5.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 83(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/83/2)
[^c15155491]: Word in s. 182(1)(ca) 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(d)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/d)
[^c15155501]: S. 182(1)(ca)(i) 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
[^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)
[^c15155931]: This sourcebook is part of the FSA Handbook. The FSA Handbook may be purchased on paper and on CD Rom from the Publications Department (Sales), Financial Services Authority, 25 The North Colonnade, Canary Wharf, London E14 5HS and is available on line at www.fsa.gov.uk.
[^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).
[^c15156001]: [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).
[^c15156041]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/1) deemed to have come into force at 6 p.m. on 16.3.1993: see [s. 1(2)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/1/2/4)
[^c15156451]: [Sch. 2](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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
[^c15156621]: Words in [Sch. 6 para. 6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/6) 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
[^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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/7/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/7/paragraph/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).
[^c15156921]: 1982 C. 50.
[^c15156931]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15156941]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15156951]: [Sch. 12](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/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).
[^c15157081]: [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48).
[^c15157091]: [Sch. 14 para. 10(1)(3)(5)(6)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/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
[^c15157131]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15157141]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c15157151]: [Sch. 15](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/18/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/18/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/18/paragraph/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)
[^c15157541]: Word in [Sch. 19 para. 1(b)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/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(f)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/f)
[^c15157551]: Words in [Sch. 19 para. 2(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/2/1) substituted (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), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 9(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/9/1/3)
[^c15157561]: Words in [Sch. 19 para. 2(2)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/2/2) substituted (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), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 9(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/9/2/3)
[^c15157571]: Words in [Sch. 19 para. 4(3)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/4/3) substituted (11.5.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 88](https://www.legislation.gov.uk/ukpga/2001/9/section/88), [Sch. 29 para. 36(2)(a)(b)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/36/2/a/b)
[^c15157601]: [Sch. 19 para. 7](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/7) excluded (28.7.2000 with effect as mentioned in [S. 107(12)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/107/12/a) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 107(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/107/10)
[^c15157611]: Words in [Sch. 19 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/7/2/a) substituted (11.5.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 88](https://www.legislation.gov.uk/ukpga/2001/9/section/88), [Sch. 29 para. 36(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/36/3)
[^c15157621]: [Sch. 19 Pt. II](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/part/II) 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. 10](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/10), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 6
[^c15157631]: [Sch. 19 Pt. II](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/part/II) modified (9.3.1995 with effect for the years of assessment 1992-93 and 1993-94 only) by [S.I. 1995/352](https://www.legislation.gov.uk/uksi/1995/352), [reg. 3(1)(3)](https://www.legislation.gov.uk/uksi/1995/352/regulation/3/1/3)
[^c15157701]: Sch. 19 para. 13(1)(b) and word preceding it repealed (31.7.1997 with effect in relation to distributions made on or after 2.7.1997) 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. II(5)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/5) Note
[^c15157721]: Words in Sch. 19 para. 13(3) repealed (31.7.1997 with effect in relation to distributions made on or after 2.7.1997) 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. II(5)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/5) Note
[^c15157741]: Sch. 19 para. 13(3A) repealed (31.7.1997 with effect in relation to distributions made on or after 2.7.1997) 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. II(5)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/5) Note
[^c15157751]: Sch. 19 para. 13(4A) repealed (31.7.1997 with effect in relation to distributions made on or after 2.7.1997) 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. II(5)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/5) Note
[^c15157531]: [Sch. 19](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19) extended (with modifications) (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 221(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/221/1) (subject to [s. 221(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/221/2))
[^c15157781]: [Sch. 20 paras. 1](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/1), [3-6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/1), [3-6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/1), [3-6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/1), [3-6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/1), [3-6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/10/1) 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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/11/6) 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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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)
[^c15158761]: Words in [Sch. 21 para. 14(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/21/paragraph/14/1) substituted (31.1.1997) by [1995 c. 38](https://www.legislation.gov.uk/ukpga/1995/38), [s. 15(1)](https://www.legislation.gov.uk/ukpga/1995/38/section/15/1), [Sch. 1 para. 18](https://www.legislation.gov.uk/ukpga/1995/38/schedule/1/paragraph/18) (with [ss. 1(3)](https://www.legislation.gov.uk/ukpga/1995/38/section/1/3), [6(4)(5)](https://www.legislation.gov.uk/ukpga/1995/38/section/6/4/5), [14](https://www.legislation.gov.uk/ukpga/1995/38/section/14)); [S.I. 1996/3217](https://www.legislation.gov.uk/uksi/1996/3217), [art. 2](https://www.legislation.gov.uk/uksi/1996/3217/article/2)
[^c15158771]: [1984 c. 60](https://www.legislation.gov.uk/ukpga/1984/60).
[^c15158781]: [S.I. 1989/1341 (N.I. 12)](https://www.legislation.gov.uk/nisi/1989/1341)
[^c15158791]: [1973 c. 63](https://www.legislation.gov.uk/ukpga/1973/63).
[^c15158801]: [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I) partly in force; [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I) partly in force at Royal Assent, Sch. 23 Pt. I(7) in force at 1.2.1994 see [S.I](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/2/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/2/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/2/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/3/4/a) 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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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
[^c15157641]: [Sch. 19 para. 10](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/10) modified (9.3.1995 with effect for the years of assessment 1992-93 and 1993-94 only) by [S.I. 1995/352](https://www.legislation.gov.uk/uksi/1995/352), [reg. 11(1)(3)](https://www.legislation.gov.uk/uksi/1995/352/regulation/11/1/3)
[^c15157651]: [Sch. 19 para. 10(1)(c)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/10/1/c) modified (9.3.1995 with effect for the years of assessment 1992-93 and 1993-94 only) by [S.I. 1995/352](https://www.legislation.gov.uk/uksi/1995/352), [reg. 12(1)(6)](https://www.legislation.gov.uk/uksi/1995/352/regulation/12/1/6)
[^c15157661]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15157671]: [1882 c. 61](https://www.legislation.gov.uk/ukpga/1882/61).
[^key-37f08113ba516d760c7e0f6b9209791d]: [Sch. 3](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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))
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Contributions to agent’s expenses.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Re-organisations etc. involving debentures.
#### Insurance: transfers of business.
#### Deemed disposals of unit trusts by insurance companies.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### The basic rule: sterling to be used.
##### 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 branch 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 branch 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 branch 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.
#### Use of other currency: accounts partly from statements in foreign currency
#### Parts of trades: petroleum extraction companies.
#### Currency to be used: supplementary.
#### Modification of Finance Act 1989.
#### Calculation of consideration.
#### Calculation of consideration.
#### Earnings cap etc: no indexation in 1993-94.
#### Business expansion scheme: loan linked investments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Employers’ pension contributions.
#### Taxation of profits and allowance of losses.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Modifications where loss carried forward.
#### 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
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Transitional relief for charities etc.
#### The basic rule: sterling to be used.
#### Currency to be used: supplementary.
#### Foreign companies: trading currency.
#### Calculation of consideration.
#### Earnings cap etc: no indexation in 1993-94.
#### Counselling services for employees.
#### Waste disposal expenditure.
#### Business expansion scheme: loan linked investments.
#### Employers’ pension contributions.
#### Initial allowances: industrial buildings and structures.
#### Business expansion scheme: loan linked investments.
#### Pay and file: miscellaneous amendments.
#### Expenditure involving crime.
#### Interpretation and commencement.
#### Reduction of rates of PRT and interest repayments for taxable oil fields.
#### Returns and information.
#### Exploration and appraisal expenditure.
#### Transitional relief for certain exploration and appraisal expenditure.
#### Time when expenditure is incurred.
#### Tariff receipts etc.
#### Double taxation relief in relation to petroleum revenue tax.
#### Fall in value relief: qualifying investments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Pay and file: miscellaneous amendments.
#### Scottish trusts.
#### Pay and file: miscellaneous amendments.
#### 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.
#### 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—
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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](https://www.legislation.gov.uk/ukpga/1993/34/section/9) in force at 6 p.m. on 16.3.1993: see [s. 9(5)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)
[^c15149191]: Words in [s. 10(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/10/3) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/7/2/b)
[^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](https://www.legislation.gov.uk/ukpga/1993/34/section/12) wholly in force; [s. 12](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/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))
[^c15149641]: [1980 c. 48](https://www.legislation.gov.uk/ukpga/1980/48).
[^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).
[^c15149681]: [1976 c. 32](https://www.legislation.gov.uk/ukpga/1976/32).
[^c15149691]: [S.I. 1985/1204 (N.I. 11)](https://www.legislation.gov.uk/nisi/1985/1204).
[^c15149701]: [1846 c. 48](https://www.legislation.gov.uk/ukpga/1846/48).
[^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).
[^c15149831]: [1986 c. 45](https://www.legislation.gov.uk/ukpga/1986/45).
[^c15149841]: [1985 c. 66](https://www.legislation.gov.uk/ukpga/1985/66).
[^c15149851]: [S.I. 1989/2405 (N.I.19)](https://www.legislation.gov.uk/nisi/1989/2405).
[^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
[^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
[^c15150721]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15150731]: [S. 74(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/74/2) 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(9)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/9) 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
[^c15150851]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15150861]: [1990 c. 29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c15150871]: [S. 79(3)](https://www.legislation.gov.uk/ukpga/1993/34/section/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
[^c15150881]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^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).
[^c15150971]: Words in [s. 86(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/86/2) added (24.7.2002 with application as mentioned in [s. 43(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/43/4) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 43(3)(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/43/3/4)
[^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).
[^c15151031]: [1982 c. 50](https://www.legislation.gov.uk/ukpga/1982/50).
[^c15151101]: [S. 92-94](https://www.legislation.gov.uk/ukpga/1993/34/section/92) 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)
[^c15151111]: [Ss. 92-94AB](https://www.legislation.gov.uk/ukpga/1993/34/section/92) applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch.24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151121]: Words in [s. 92(1)](https://www.legislation.gov.uk/ukpga/1993/34/section/92/1) substituted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 2](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151131]: Words in [s. 92(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/92/2) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 88(a)(b)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/88/a/b)
[^c15151311]: S. 93: sidenote becomes “Use of currency other than sterling: accounts as a whole etc in foreign currency” (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by virtue of [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 3(8)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/8) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151321]: 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)
[^c15151331]: Ss. 92-94AB applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151341]: Words in s. 93(1) substituted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 3(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151351]: Words in s. 93(2) substituted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 3(3)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/3) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151361]: Words in s. 93(2) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/4/b)
[^c15151371]: S. 93(3) repealed (24.7.2002 with effect as mentioned in s. 80(2) of the repealing Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 24 para. 3(4)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/4), [Sch. 40 Pt. 3(11)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/11) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151381]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c15151391]: Words in s. 93(5) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 89](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/89)
[^c15151401]: S. 93(6) repealed (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 24 para. 3(5)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/5), [Sch. 40 Pt. 3(11)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/11) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151411]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).
[^c15151421]: [S.I. 1986/1032 (N.I.6)](https://www.legislation.gov.uk/nisi/1986/1032).
[^c15151431]: S. 93(7): Definitions repealed (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [ss. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 24 para. 3(6)(a)(b)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/6/a/b), [Sch. 40 Pt. 3(11)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/11) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151451]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15151461]: Words in s. 93(7) substituted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 3(7)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/3/7) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151471]: S. 93A inserted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 4](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/4) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151481]: Ss. 92-94AB applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151491]: [S. 94AA](https://www.legislation.gov.uk/ukpga/1993/34/section/94AA) substituted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) for s. 94 by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 5](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/5) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151501]: [Ss. 92-94AB](https://www.legislation.gov.uk/ukpga/1993/34/section/92) applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151511]: [S. 94AB](https://www.legislation.gov.uk/ukpga/1993/34/section/94AB) inserted (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 6](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/6) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151521]: [Ss. 92-94AB](https://www.legislation.gov.uk/ukpga/1993/34/section/92) applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2)
[^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)
[^c15151561]: Ss. 92-94AB applied (24.7.2002 with effect as mentioned in [s.80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch.24](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24), [para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/paragraph/7/2) (with [Sch. 23](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23), [para. 25](https://www.legislation.gov.uk/ukpga/2002/23/paragraph/25))
[^c15151571]: [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c15241041]: 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)
[^c15151601]: S. 94A excluded (3.5.1994 with effect as mentioned in [s. 230(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/230/3) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 226(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/226/1), [230(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/230/3)
[^c15151611]: S. 94A inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 136(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/136/1)
[^c15151621]: Ss. 92-94AB applied (24.7.2002 with effect as mentioned in [s. 80(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/80/2) of the amending Act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 80](https://www.legislation.gov.uk/ukpga/2002/23/section/80), [Sch. 24 para. 7(2)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/24/paragraph/7/2) (with [Sch. 23 para. 25](https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/25))
[^c15151631]: Words in s. 94A(3)(a) substituted (15.2.1999) by [1998 c. 17](https://www.legislation.gov.uk/ukpga/1998/17), [s. 50](https://www.legislation.gov.uk/ukpga/1998/17/section/50), [Sch. 4 para. 36](https://www.legislation.gov.uk/ukpga/1998/17/schedule/4/paragraph/36) (with [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1998/17/schedule/3/paragraph/5/1)); [S.I. 1999/161](https://www.legislation.gov.uk/uksi/1999/161), [art. 2(1)](https://www.legislation.gov.uk/uksi/1999/161/article/2/1)
[^c15241051]: 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)
[^c15151641]: S. 95 excluded (3.5.1994 with effect as mentioned in [s. 230(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/230/3) of the amending Act) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [ss. 226(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/226/1), [230(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/230/3)
[^c15151651]: Words in s. 95(6) substituted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 136(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/136/2)
[^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
[^c15151711]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15151721]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15151731]: [S. 103(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/105) in force at Royal Assent. the amendments made by s. 105(1) are deemed always to have had effect, see [s. 105(2)](https://www.legislation.gov.uk/ukpga/1993/34/section/105/2); the amendments made by S. 105(3) are deemed to have come into force on 1.1.1992, see [s. 105(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/105/4)
[^c15151761]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^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).
[^c15151801]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15151811]: [1960 c. 34](https://www.legislation.gov.uk/ukpga/1960/34).
[^c15151821]: [1993 c. 12](https://www.legislation.gov.uk/ukpga/1993/12).
[^c15151831]: [1965 c. 57](https://www.legislation.gov.uk/ukpga/1965/57).
[^c15151841]: [1975 c. 60](https://www.legislation.gov.uk/ukpga/1975/60).
[^c15151851]: [S.I. 1975/1503 (N.I. 15)](https://www.legislation.gov.uk/nisi/1975/1503).
[^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)
[^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)
[^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)
[^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
[^c15154861]: S. 171(2B) inserted (31.7.1997 with effect in relation to distributions made on or after 2.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 22(1)(7)](https://www.legislation.gov.uk/ukpga/1997/58/section/22/1/7)
[^c15154871]: Word in s. 171(2B) 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(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/a)
[^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](https://www.legislation.gov.uk/ukpga/1993/34/section/179), [179A](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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)](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/179), [179A](https://www.legislation.gov.uk/ukpga/1993/34/section/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](https://www.legislation.gov.uk/ukpga/1993/34/section/179), [179A](https://www.legislation.gov.uk/ukpga/1993/34/section/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).
[^c15155481]: S. 182(1)(ca) inserted (1.5.1995) by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 83(2)](https://www.legislation.gov.uk/ukpga/1995/4/section/83/2)
[^c15155491]: Word in s. 182(1)(ca) 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(d)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/d)
[^c15155501]: S. 182(1)(ca)(i) 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
[^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)
[^c15155931]: This sourcebook is part of the FSA Handbook. The FSA Handbook may be purchased on paper and on CD Rom from the Publications Department (Sales), Financial Services Authority, 25 The North Colonnade, Canary Wharf, London E14 5HS and is available on line at www.fsa.gov.uk.
[^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).
[^c15156001]: [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).
[^c15156041]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/1) deemed to have come into force at 6 p.m. on 16.3.1993: see [s. 1(2)(4)](https://www.legislation.gov.uk/ukpga/1993/34/section/1/2/4)
[^c15156451]: [Sch. 2](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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)
[^c15156511]: [1971 c. 10](https://www.legislation.gov.uk/ukpga/1971/10).
[^c15156521]: [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/1993/34/schedule/4/paragraph/5) 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(9)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/9) Note
[^c15156531]: [1988 c. 52](https://www.legislation.gov.uk/ukpga/1988/52).
[^c15156541]: [1971 c. 10](https://www.legislation.gov.uk/ukpga/1971/10).
[^c15156551]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^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
[^c15156621]: Words in [Sch. 6 para. 6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/6/paragraph/6) 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
[^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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/7/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/7/paragraph/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).
[^c15156921]: 1982 C. 50.
[^c15156931]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15156941]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c15156951]: [Sch. 12](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/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).
[^c15157081]: [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48).
[^c15157091]: [Sch. 14 para. 10(1)(3)(5)(6)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/14/paragraph/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
[^c15157131]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15157141]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c15157151]: [Sch. 15](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/18/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/18/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/18/paragraph/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)
[^c15157541]: Word in [Sch. 19 para. 1(b)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/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(f)](https://www.legislation.gov.uk/uksi/2001/3629/article/82/f)
[^c15157551]: Words in [Sch. 19 para. 2(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/2/1) substituted (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), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 9(1)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/9/1/3)
[^c15157561]: Words in [Sch. 19 para. 2(2)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/2/2) substituted (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), [s. 228](https://www.legislation.gov.uk/ukpga/1994/9/section/228), [Sch. 21 para. 9(2)(3)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/9/2/3)
[^c15157571]: Words in [Sch. 19 para. 4(3)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/4/3) substituted (11.5.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 88](https://www.legislation.gov.uk/ukpga/2001/9/section/88), [Sch. 29 para. 36(2)(a)(b)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/36/2/a/b)
[^c15157601]: [Sch. 19 para. 7](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/7) excluded (28.7.2000 with effect as mentioned in [S. 107(12)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/107/12/a) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 107(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/107/10)
[^c15157611]: Words in [Sch. 19 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/7/2/a) substituted (11.5.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 88](https://www.legislation.gov.uk/ukpga/2001/9/section/88), [Sch. 29 para. 36(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/36/3)
[^c15157621]: [Sch. 19 Pt. II](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/part/II) 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. 10](https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/10), [Sch. 26 Pt. V(25)](https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/V/25) Note 6
[^c15157631]: [Sch. 19 Pt. II](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/part/II) modified (9.3.1995 with effect for the years of assessment 1992-93 and 1993-94 only) by [S.I. 1995/352](https://www.legislation.gov.uk/uksi/1995/352), [reg. 3(1)(3)](https://www.legislation.gov.uk/uksi/1995/352/regulation/3/1/3)
[^c15157701]: Sch. 19 para. 13(1)(b) and word preceding it repealed (31.7.1997 with effect in relation to distributions made on or after 2.7.1997) 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. II(5)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/5) Note
[^c15157721]: Words in Sch. 19 para. 13(3) repealed (31.7.1997 with effect in relation to distributions made on or after 2.7.1997) 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. II(5)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/5) Note
[^c15157741]: Sch. 19 para. 13(3A) repealed (31.7.1997 with effect in relation to distributions made on or after 2.7.1997) 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. II(5)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/5) Note
[^c15157751]: Sch. 19 para. 13(4A) repealed (31.7.1997 with effect in relation to distributions made on or after 2.7.1997) 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. II(5)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/5) Note
[^c15157531]: [Sch. 19](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19) extended (with modifications) (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 221(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/221/1) (subject to [s. 221(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/221/2))
[^c15157781]: [Sch. 20 paras. 1](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/1), [3-6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/1), [3-6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/1), [3-6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/1), [3-6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/1), [3-6](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/3), [8](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/10/1) 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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/11/6) 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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/20/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/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)
[^c15158761]: Words in [Sch. 21 para. 14(1)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/21/paragraph/14/1) substituted (31.1.1997) by [1995 c. 38](https://www.legislation.gov.uk/ukpga/1995/38), [s. 15(1)](https://www.legislation.gov.uk/ukpga/1995/38/section/15/1), [Sch. 1 para. 18](https://www.legislation.gov.uk/ukpga/1995/38/schedule/1/paragraph/18) (with [ss. 1(3)](https://www.legislation.gov.uk/ukpga/1995/38/section/1/3), [6(4)(5)](https://www.legislation.gov.uk/ukpga/1995/38/section/6/4/5), [14](https://www.legislation.gov.uk/ukpga/1995/38/section/14)); [S.I. 1996/3217](https://www.legislation.gov.uk/uksi/1996/3217), [art. 2](https://www.legislation.gov.uk/uksi/1996/3217/article/2)
[^c15158771]: [1984 c. 60](https://www.legislation.gov.uk/ukpga/1984/60).
[^c15158781]: [S.I. 1989/1341 (N.I. 12)](https://www.legislation.gov.uk/nisi/1989/1341)
[^c15158791]: [1973 c. 63](https://www.legislation.gov.uk/ukpga/1973/63).
[^c15158801]: [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I) partly in force; [Sch. 23 Pt. I](https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/I) partly in force at Royal Assent, Sch. 23 Pt. I(7) in force at 1.2.1994 see [S.I](https://www.legislation.gov.uk/ukpga/1993/34/section/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).
[^c15153891]: [S. 150](https://www.legislation.gov.uk/ukpga/1993/34/section/150) modified (23.3.1995) by [S.I. 1994/3226](https://www.legislation.gov.uk/uksi/1994/3226), [reg. 5](https://www.legislation.gov.uk/uksi/1994/3226/regulation/5)
[^c15153901]: Words in [s. 150(6)(c)](https://www.legislation.gov.uk/ukpga/1993/34/section/150/6/c) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/4/b)
[^c15153911]: Words in [s. 150(11)(c)](https://www.legislation.gov.uk/ukpga/1993/34/section/150/11/c) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/4/b)
[^c15154111]: [S. 154(5A)(5B)](https://www.legislation.gov.uk/ukpga/1993/34/section/154/5A/5B) inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 114(1)](https://www.legislation.gov.uk/ukpga/1994/9/section/114/1)
[^c15154121]: Words in [s. 154(11)(c)(12)(d)(13)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/154/11/c/12/d/13/b) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/4/b)
[^c15154141]: [S. 154(12A)](https://www.legislation.gov.uk/ukpga/1993/34/section/154/12A) 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. 71](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/71) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15154161]: [S. 154(13A)(13B)](https://www.legislation.gov.uk/ukpga/1993/34/section/154/13A/13B) inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 114(2)](https://www.legislation.gov.uk/ukpga/1994/9/section/114/2)
[^c15154171]: Words in [s. 154(13A)(d)(13B)(d)](https://www.legislation.gov.uk/ukpga/1993/34/section/154/13A/d/13B/d) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/4/b)
[^c15154231]: [S. 155(4A)(4B)](https://www.legislation.gov.uk/ukpga/1993/34/section/155/4A/4B) inserted (3.5.1994) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 114(3)](https://www.legislation.gov.uk/ukpga/1994/9/section/114/3)
[^c15154241]: Words in [s. 155(7)(11)(d)(12)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/155/7/11/d/12/b) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/4/b)
[^c15154261]: [S. 155(11A)](https://www.legislation.gov.uk/ukpga/1993/34/section/155/11A) 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. 72](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/72) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15154291]: Words in [s. 156(2)(e)(4)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/156/2/e/4/b) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/4/b)
[^c15154371]: [S. 159](https://www.legislation.gov.uk/ukpga/1993/34/section/159) modified (23.3.1995) by [S.I. 1994/3226](https://www.legislation.gov.uk/uksi/1994/3226), [regs. 6(1)(6)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/6/1/6), [8(5)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/8/5) [S. 159](https://www.legislation.gov.uk/ukpga/1993/34/section/159) excluded (23.3.1995) by [S.I. 1994/3226](https://www.legislation.gov.uk/uksi/1994/3226), [reg. 6(3)](https://www.legislation.gov.uk/uksi/1994/3226/regulation/6/3)
[^c15154381]: Words in [s. 159(1)(b)](https://www.legislation.gov.uk/ukpga/1993/34/section/159/1/b) substituted (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 103(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/103/4/b)
[^c15154391]: [S. 159(5)](https://www.legislation.gov.uk/ukpga/1993/34/section/159/5) substituted (29.4.1996 but without application in relation to transfers before 1.4.1996) for s. 159(5)-(9) 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. 73](https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/73) (with [ss. 80-105](https://www.legislation.gov.uk/ukpga/1996/8/section/80))
[^c15156461]: [Sch. 2 para. 1(4)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/2/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/2/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/2/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/3/4/a) 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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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](https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/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
[^c15157641]: [Sch. 19 para. 10](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/10) modified (9.3.1995 with effect for the years of assessment 1992-93 and 1993-94 only) by [S.I. 1995/352](https://www.legislation.gov.uk/uksi/1995/352), [reg. 11(1)(3)](https://www.legislation.gov.uk/uksi/1995/352/regulation/11/1/3)
[^c15157651]: [Sch. 19 para. 10(1)(c)](https://www.legislation.gov.uk/ukpga/1993/34/schedule/19/paragraph/10/1/c) modified (9.3.1995 with effect for the years of assessment 1992-93 and 1993-94 only) by [S.I. 1995/352](https://www.legislation.gov.uk/uksi/1995/352), [reg. 12(1)(6)](https://www.legislation.gov.uk/uksi/1995/352/regulation/12/1/6)
[^c15157661]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c15157671]: [1882 c. 61](https://www.legislation.gov.uk/ukpga/1882/61).
#### Certain interest not allowed as a deduction.
#### Payroll deduction schemes.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Transitional relief for charities etc.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### The basic rule: sterling to be used.
#### Use of other currency: accounts partly from statements in foreign currency
#### Parts of trades: petroleum extraction companies.
#### Currency to be used: supplementary.
#### Foreign companies: trading currency.
#### Modification of Finance Act 1989.
#### Calculation of consideration.
#### Earnings cap etc: no indexation in 1993-94.
#### Counselling services for employees.
#### Waste disposal expenditure.
#### Employers’ pension contributions.
#### Expenditure involving crime.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Modifications where loss carried forward.
#### 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
2002-07-24
Finance Act 1993
1995-05-01
Finance Act 1993
1993-07-27
Finance Act 1993
original version
Text at this date