Vehicle Excise and Registration Act 1994

[^c12518511]: Words in Sch. 2 para. 22(9)(a)(c) inserted (31.7.1998) by 1998 c. 36, s. 16, Sch. 1 paras. 16(1)(8), 17(2)

[^c12518541]: Sch. 2 para. 22(10)(a) repealed (retrospective to 28.11.1995) by 1996 c. 8, s. 205, Sch. 41 Pt. II(4) Note

[^c12518561]: Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(a)

[^c12518571]: Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(b)

[^c12518581]: Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(c)

[^c12518621]: 1970 c. 44.

[^c12518631]: 1978 c. 53.

[^c12518661]: 1970 c. 44.

[^c12518671]: 1978 c. 53.

[^c12518681]: 1984 c. 27.

[^c12518691]: S.I. 1981/154 (N.I.1).

[^c12518741]: Sch. 2A para. 3(1) substituted (8.10.1997) by 1997 c. 16, s. 20(1); S.I. 1997/2392, art. 2

[^c12518751]: Words in Sch. 2A para. 3(2) substituted (8.10.1997) by 1997 c. 16, s. 20(2); S.I. 1997/2392, art. 2

[^c12518761]: Words on Sch. 2A para. 3(3) substituted (8.10.1997) by 1997 c. 16, s. 20(3); S.I. 1997/2392, art. 2

[^c12518771]: 984 c. 27.

[^c12518961]: 1984 c. 27.

[^c12518591]: Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

[^c18215081]: Sch. 3 para. 3 repealed (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), ss. 125(1), 126(2), Sch. 9 Pt. 1 (with Sch. 8 Pt. 1)

[^c18215111]: Words in Sch. 3 para. 10 repealed (E.W.) (1.3.2007) by The National Health Service (Pre - consolidation Amendments) Order 2006 (S.I. 2006/1407), arts. 1, 3, Sch. 2; and the said Sch. 3 para. 10 repealed (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), ss. 6, 8(2), Sch. 4 (with Sch. 2 Pt. 1, Sch. 3 Pt. 1)

[^c12518971]: Words in Sch. 3 para. 17(1) repealed (29.4.1996) by 1996 c. 8, ss. 22(7)(a), 205, Sch. 41 Pt. II(5)

[^c12518991]: Sch. 3 para. 17(2) repealed (29.4.1996) by 1996 c. 6, ss. 22(7)(b), 205, Sch. 41 Pt. II(5)

[^c12519001]: Sch. 3 para. 21 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

[^c18061691]: Sch.3 para. 22 repealed (6.4.2003 with effect as mentioned in s. 723(1)(a)(b) (subject to Sch. 7) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 724(1), Sch. 8 Pt. 1

[^c12519011]: S.I. 1980/1183.

[^c12519021]: 1978 c. 30.

[^c12519031]: 1977 c. 49.

[^c12519041]: 1978 c. 29.

[^c12519051]: S.I. 1972/1265 (N.I.14).

[^c12519061]: 1992 c. 48.

[^c12519071]: S.I. 1971/450.

[^c12519081]: S.R. and O. (N.I.) 1973 No. 490.

[^c12519091]: S.I. 1993/2272.

[^c12519101]: 1992 c. 48.

[^c12519111]: S.I. 1993/2272.

[^c12519121]: 1971 c. 10.

[^c16988461]: Words in s. 13(4)(a) as set out in Sch. 4 para. 8 substituted (24.7.2002 with application as mentioned in s. 18(3) of the amending Act) by virtue of Finance Act 2002 (c. 23), s. 18(2)

[^c19411901]: Words in s. 13(4)(b) as set out in Sch. 4 para. 8(1) substituted (7.4.2005 with effect as mentioned in s. 7(14) of the amending Act) by Finance Act 2005 (c. 7), s. 7(4)

[^c18122311]: S. 13(7) as set out in Sch. 4 para. 8(1) inserted (7.4.2005 with effect as mentioned in s. 7(14)(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(5)

[^c12519161]: S.I. 1971/450.

[^c12519171]: 1971 c. 10.

[^c12519181]: 1987 c. 16.

[^c12519191]: 1989 c. 26.

[^c12519201]: 1972 c. 10 (N.I.).

[^c12512901]: Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

[^c12512911]: Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

[^c12512921]: Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

[^c12512931]: Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

[^c12512941]: Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

[^c12512971]: Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

[^c12512981]: Words in Sch. 1 para. 4F(1) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 15(2)(a)(4)

[^c12512991]: Sch. 1 para. 4F(2) repealed (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, ss. 15(2)(b)(4), 205, Sch. 41 Pt. II(1) Note

[^c12513001]: Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

[^c12513011]: Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

[^c12512951]: Sch. 1 Pt. IVA para. 4EE inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 16(1)(8)

[^key-02f4a8940989ac8e856d77141cb45204]: Sch. 1 para. 1M inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(4)

[^key-1ac0183e6f921a6004d1e72ab0cbc75d]: S. 29(2A)-(2E) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 2(3)

[^key-41525b4e65e2b20a409a3e21add56431]: Words in s. 29(7) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 2(5)

[^key-0b3bfa415901f1a6905f15061f19fca9]: Words in s. 29(1) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 2(2)

[^key-e5a55a0091329546521db2fe566fe34c]: Words in s. 29(3) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 2(4)

[^key-e479fdcbfb7479db0e339c2223400ed9]: Words in s. 30(2) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 3

[^key-c9402731929be39d63ba5ae3bd1eb866]: Words in Sch. 1 para. 1J(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

[^key-3f888a093610fc018be00ca42c6e1d43]: Words in Sch. 1 para. 1J(b) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

[^key-52388de64241d2a651e9c3c3482e91a5]: Words in Sch. 1 para. 1K substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(3)

[^key-76328e23bcb421ab7e4d9a21fcd8e810]: Sch. 2A para. 1(1A) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 5(3)

[^key-9e51e4cbe39daa2596b337e5f59d8806]: Sch. 2A para. 1(6) (6A) substituted for Sch. 2A para. 1(6) (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 5(5)

[^key-78473074813f13e7894d7b905e769c9b]: Sch. 2A para. 1(9), (10) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 5(6)

[^key-59eecc7df8ec284adc25fa63ea1fc121]: Word in Sch. 2A para. 1(1) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 5(2)

[^key-c0d9d27ba716d8cb0082a28a3d2cf904]: Words in Sch. 2A para. 1(2) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 5(4)(a)

[^key-dec7026630abcae80298f9509253fecc]: Words in Sch. 2A para. 1(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 45 para. 5(4)(b)

[^key-e44b70bd846d8474b67dbaddd568f1e4]: Sch. 2A para. 2(4)(a) substituted for Sch. 2A para. 2(4)(a) (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 6

[^key-00b874e43b5cfbed1e97a16465e022df]: Words in Sch. 2A para. 3(1)(a)(i) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 7(2)

[^key-61e00a552f0c724a515e731751043b52]: Words in Sch. 2A para. 3(2) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 7(3)

[^key-0f7e07c1b62611978280e895620f59d7]: Sch. 2A para. 3(7)(c)-(e) substituted for Sch. 2A para. 3(7)(c) (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 7(4)

[^key-242685e3a8d60420dd990c9438b0a38b]: Sch. 2A para. 4(1)(a) substituted for Sch. 2A para. 4(1)(a) (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 8

[^key-aae0f668e9cfbf4f4beb8dba13656f39]: S. 19 substituted (1.1.2009) by Finance Act 2008 (c. 9), s. 144(3)(7)

[^key-d59223dd6fc3264a43253f88545939ec]: S. 22(1D)(a) omitted (1.1.2009) by virtue of Finance Act 2008 (c. 9), s. 144(4)(7)

[^key-0a7dc7ae452897d88a7f8999e6881ddf]: Words in s. 31(7)(a) inserted (1.1.2009) by Finance Act 2008 (c. 9), s. 144(5)(a)(7)

[^key-7dfb4dd3c051d2b1479056a46de6ea83]: Words in s. 31B(9)(a)(i) inserted (1.1.2009) by Finance Act 2008 (c. 9), s. 144(5)(b)(7)

[^key-d4c9aca1a6f06e3e08424c9f319b8af0]: Words in s. 31C(7)(a) inserted (1.1.2009) by Finance Act 2008 (c. 9), s. 144(5)(c)(7)

[^key-f98a39e0e72974bff1fee28feb7280b5]: Words in s. 7B(3)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 215

[^key-c19db7640df82da63d62350cf3a54ea4]: Sch. 2 para. 7(c) repealed (1.4.2009) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 5 para. 62(a), Sch. 15 Pt. 1; S.I. 2009/462, art. 2(1), Sch. 1 paras. 35(x), 36

[^key-93076ddd881ec9f54f2b718047639ea1]: Sch. 2 para. 7(f) substituted (1.4.2009) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 5 para. 62(b); S.I. 2009/462, art. 2(1), Sch. 1 para. 35(x)

[^key-177f777e413bf10d7e2a84c67cbcb9f1]: Sch. 3 para. 24(3)(b) omitted (29.4.2009) by virtue of The Road Vehicles (Approval) (Consequential Amendments) Regulations 2009 (S.I. 2009/818), regs. 1, 4(b)

[^key-368e18ed24272c84e6d3a5f061f1a7b1]: Sch. 3 para. 24(4)(b) omitted (29.4.2009) by virtue of The Road Vehicles (Approval) (Consequential Amendments) Regulations 2009 (S.I. 2009/818), regs. 1, 4(b)

[^M_F_0a132e08-11ff-43fc-83fb-0d80ad5030cf]: Words in s. 10 heading omitted (1.1.2009) by virtue of Finance Act 2008 (c. 9), s. 144(2)(7)

[^key-94492bc7758694e8a6d187c102d24b19]: Words in s. 3(4)(b) substituted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 2(2)

[^key-9e7e89deb61f59762c3147d792f3e49e]: S. 3(7) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 2(3)

[^key-6f49890d36e2f884c72a5f8ce65a8c40]: Words in s. 19(1) substituted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 3(2)

[^key-7d32d8b2a9888eda3f28826dc6ce6548]: S. 19(2) omitted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 4 para. 3(3)

[^key-9fc5ffe6eaa2a13d92158b71216bcc12]: S. 19(3A)(3B) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 3(4)

[^key-3918c17965a23d8e00b125a82fc86559]: S. 22(1)(ha) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 120

[^key-8ed97cc5c174abbbe9a69eef63186fe7]: Words in s. 62(1) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 4(2)

[^key-73ae946c0b975759ebea59827504ae1f]: S. 62(1B)(1C) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 4(3)

[^key-8339549b374433eb78152e80b8f43942]: Words in Sch. 1 para. 1A(1)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(2)(a)

[^key-5aa09a810c5d9b442be23e68fbff002e]: Words in Sch. 1 para. 1A(5) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(2)(b)

[^key-713aa1718ca268f96678e097d3cfc4e1]: Words in Sch. 1 para. 1H(1)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(4)(a)

[^key-058c48ab4115ab1a10da14477af235d7]: Words in Sch. 1 para. 1H(3) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(4)(b)

[^key-d82a216f79de079ef3977731745df275]: Words in Sch. 1 para. 1K(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(5)

[^key-62e77f05096239025c839df635232a76]: Words in Sch. 1 para. 1M(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(6)

[^key-d0d62ba0a11b2b7c883142060f048881]: Word in Sch. 1 para. 1B(a) omitted (with effect in accordance with s. 14(10) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 14(5)

[^key-f77a228e9c56318b14a14f557c16ce83]: Words in Sch. 1 para. 9(1) inserted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(2)(a)

[^key-f6eb65ac06b7f6b4470638c61c9be116]: Words in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(3)(a)

[^key-beefbfda8500369c8f522577b30b8b91]: Words in Sch. 1 para. 11C(2) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(4)

[^key-4428db0f58a693932f1b5564e1bdf0c3]: S. 60A modified (N.I.) (1.7.2012) by The Goods Vehicles (Licensing of Operators) Regulations (Northern Ireland) 2012 (S.R. 2012/261), regs. 1, 32(3)

[^key-b113e445c16f7e0a005062042bc0dcd4]: Sch. 2 para. 7(d) omitted (1.4.2013) by virtue of The Health and Social Care Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/594), arts. 1(2), 2

[^key-ef193903b047856106771924ba127d6e]: Words in Sch. 2 para. 4(2)(b) substituted (S.) (1.4.2013) by Police and Fire Reform (Scotland) Act 2012 (asp 8), s. 129(2), Sch. 7 para. 58(a); S.S.I. 2013/51, art. 2 (with transitional provisions and savings in S.S.I. 2013/121)

[^key-2eba59df2711c4e0a8d2a44efdffd2a7]: Words in Sch. 2 para. 5 substituted (S.) (1.4.2013) by Police and Fire Reform (Scotland) Act 2012 (asp 8), s. 129(2), Sch. 7 para. 58(b)(i); S.S.I. 2013/51, art. 2 (with transitional provisions and savings in S.S.I. 2013/121)

[^key-6c7bf2612fcaf3233f4bdc43230476d7]: Words in Sch. 2 para. 5 substituted (S.) (1.4.2013) by Police and Fire Reform (Scotland) Act 2012 (asp 8), s. 129(2), Sch. 7 para. 58(b)(ii); S.S.I. 2013/51, art. 2 (with transitional provisions and savings in S.S.I. 2013/121)

[^key-480ee7927961efdd79cac2c239c3e5d0]: S. 19(3ZA) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 2(3), 7

[^key-423430aec15c80938046d8988aba91cc]: Words in s. 22ZA(1)(b) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 3(2), 7

[^key-44fa262c22ab0a0aef9cbf05400f2199]: S. 22ZA(1A)(1B) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 3(3), 7

[^key-706a0dc565527b5959438e34b124da3a]: Word in s. 22ZA(2) omitted (retrospective to 8.4.2013) by virtue of Finance Act 2013 (c. 29), Sch. 37 paras. 3(4), 7

[^key-e99d61693cd6fd6565789c888203c904]: Word in s. 22ZA(4) omitted (retrospective to 8.4.2013) by virtue of Finance Act 2013 (c. 29), Sch. 37 paras. 3(4), 7

[^M_F_57461bee-209d-4cb4-e0df-be13f7a951e5]: Word in s. 22ZA heading omitted (retrospective to 8.4.2013) by virtue of Finance Act 2013 (c. 29), Sch. 37 paras. 3(4), 7

[^key-56ac7cd50677d1aef5bd8c0bf91b82e7]: S. 22ZA(5) substituted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 3(5), 7

[^key-804b74d7340d5d029855dc9bb427a8cc]: Words in s. 62(1) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 4, 7

[^key-534d8b242b0a8242085e7b65d0824eb7]: Sch. 2 para. 19(1)(b) substituted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(2), 7

[^key-83ed0933b77ac4dc6949a3dd49115586]: Sch. 2 para. 19(2)(aa)(ab) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(3), 7

[^key-537f5fe6efcb7afe2445f9fa0e83edf2]: Sch. 2 para. 19(2B) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(4), 7

[^key-650847de18954d24203bb689f6f5107f]: Words in Sch. 2 para. 19(3) substituted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(5), 7

[^key-ac32cd70677da068b55d986cd428b692]: Words in Sch. 2 para. 19(4)(a) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(6), 7

[^key-8c0a9df1752e09e766107bc518682803]: Sch. 1 para. 1ZA inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 5, 7

[^key-f755af1caf36534c1d03dc470202e87a]: Words in s. 7A(1A)(d) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 189(2)

[^key-8d85ce196e182fd6e1de45ebe5fc8461]: Sum in Sch. 1 para. 1J(b) substituted (with effect in accordance with s. 187(6) of the amending Act) by Finance Act 2013 (c. 29), s. 187(4)(b)

[^key-8bd26182944f50d1de08f932e6a87eab]: Words in Sch. 2A para. 1(10)(b) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 189(3)

[^key-131e88671599fff56a33e0eb14aec1ce]: Sch. 3 para. 1 repealed (E.W.) (1.10.2013) by Scrap Metal Dealers Act 2013 (c. 10), ss. 19(1)(c), 23(2); S.I. 2013/1966, art. 3(r) (with art. 5)

[^key-6cd25b17774815f6e8cefaa46fad55d2]: S. 7(5A) inserted (1.4.2014) by HGV Road User Levy Act 2013 (c. 7), ss. 15(1), 21(1); S.I. 2014/797, art. 2

[^key-6a7e24908ebf34d6fac801e229293f0d]: Words in s. 7(8) substituted (1.4.2014) by HGV Road User Levy Act 2013 (c. 7), ss. 15(2), 21(1); S.I. 2014/797, art. 2

[^key-d5853ac24811d9463d8181bc1fe2ba92]: Word in s. 49(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 36; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

[^key-a64931443f7c330b104e633a14eeaf2c]: S. 3(2) substituted (with effect in accordance with s. 87(2) of the amending Act) by Finance Act 2014 (c. 26), s. 87(1)

[^key-a37a50f778eb4c5913a74ea46ec378e0]: S. 13(7)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(a)

[^key-d3d39f3d795af3ceb7aea74ae873435b]: S. 15(2A) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(c)

[^key-3060a31df0e3add7e9731f25f7c6a17e]: Words in s. 60A(9)(b) substituted (with effect in accordance with s. 90(4) of the amending Act) by Finance Act 2014 (c. 26), s. 90(2)(a)

[^key-01a78653305815616773021d5ab751dd]: Words in s. 60A(9)(b) substituted (with effect in accordance with s. 90(4) of the amending Act) by Finance Act 2014 (c. 26), s. 90(2)(b)

[^key-e9e93ab309bf70ecbce7afd5fef6bdb1]: Words in s. 61(1)(b) inserted (with effect in accordance with s. 90(4) of the amending Act) by Finance Act 2014 (c. 26), s. 90(3)(a)

[^key-61d5b28aa1e1cb31f9a942db309fa705]: Words in s. 61(2) inserted (with effect in accordance with s. 90(4) of the amending Act) by Finance Act 2014 (c. 26), s. 90(3)(b)

[^key-86de9a81e50f4dcb7b81e9503632c483]: Words in Sch. 1 para. 3(1) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 4(a)

[^key-ce051747042d7dc843d635c52593908f]: Sch. 1 para. 3(1A) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 4(b)

[^key-e20e403dc43f054f2686843289fe0fa4]: Words in Sch. 1 para. 6(2A)(a) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(a)

[^key-2ee8b6d72032ebf2432c741a173afc6c]: Word in Sch. 1 para. 6(2A) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(b)

[^key-2967dee9ab8234d870c4837be548ecd1]: Sch. 1 para. 6(2A)(b) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(c)

[^key-1b0cdfee9864f744d933f0a31d776598]: Sch. 1 para. 7(3A) substituted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by Finance Act 2014 (c. 26), Sch. 18 para. 6

[^key-32d858cc9a4ac85429f2683e71445bbe]: Words in Sch. 1 para. 9(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(i)

[^key-226035cd3ed504f7c2f2b3841dedb351]: Sch. 1 para. 9(3)(a) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(ii)

[^key-3a572b148427234117e2b14081592b3f]: Sch. 1 para. 9(4)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(iii)

[^key-6ff388b956158acbd7af1355bfbcd8ea]: Sch. 1 paras. 9A, 9B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 7

[^key-ca20a335032d347fc5221cb87a72ed66]: Sch. 1 para. 10 substituted (with effect in accordance with s. 82(3) of the amending Act) by Finance Act 2014 (c. 26), s. 82(1)

[^key-d7f45d9ca1f1534d4893626325b6b474]: Word in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(6)(a)

[^key-769ed3520e79abebb5883f6bac69d0af]: Words in Sch. 1 para. 11(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(i)

[^key-079bb8c9f854449b517e53a7680aec56]: Sch. 1 para. 11(3)(a) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(ii)

[^key-e64f7d0c954af71d6f2f032cd70abf84]: Sch. 1 para. 11(4)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(iii)

[^key-e64a9c4bf1ab6d6dc55cccc09a622867]: Sch. 1 paras. 11A, 11B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 8

[^key-fa2745f9898d04f1662ba37832a97170]: Words in Sch. 1 para. 11C(2)(a) omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 9(a)

[^key-e4736407510891c0c4e6cf80c83893ad]: Sch. 1 para. 11C(2)(b) omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 9(b)

[^key-72a991f5c33be3b8dbe9ac3ae86d0641]: Words in Sch. 1 para. 11C(2) omitted (with effect in accordance with s. 83(10) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 83(8)(a)

[^key-b39cffbd3240031ec88006fe302372d1]: Word in Sch. 1 para. 11C(2)(a) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(8)(b)

[^key-b12a0a0d0cdc602070aec6215bc00748]: Sch. 1 para. 11D and cross-heading omitted (with effect in accordance with s. 83(10) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 83(9)

[^key-76f2095039b3eb32918c36a895f414e4]: Words in Sch. 4 para. 8(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(b)

[^key-7ce90dba77df4ebcdd56cd6f431d9cd2]: Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(5)

[^key-b01608be89af2e0fc13da25fed5097eb]: S. 4(1)-(2A) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(2)(10)

[^key-a4afeb8394fe333b1c158e2cadc5038e]: S. 7(6)(7) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 2, 22

[^key-1ff730e35a65ce2744658e55f93e3489]: Words in s. 7A(1B) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 3(2)(a), 22

[^key-7f3d7e18e7a5010e7244db25eb45e029]: Words in s. 7A(1B) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 3(2)(b), 22

[^key-2cd8f6d2bda14410449ea589de3c1d11]: S. 7A(1C) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 3(3), 22

[^key-e8c71f115343ac243b089e29ba9bf09b]: S. 10 omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 4, 22

[^key-8c0f01cc841b9ab86bcbb655b9fa177a]: Words in s. 13(3) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(a)(10)

[^key-ba92db018628e5fb60accccd1f763a78]: S. 13(3A) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(b)(10)

[^key-512813a653d83bc8b670d9246d3cf7f2]: S. 13(4) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(c)(10)

[^key-bb96f38a9c20e3fa1dc8f6c0aa4ac1e6]: Words in s. 13(5)(a) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(d)(10)

[^key-053d4ec5739a7678e5a1924eb27ce858]: Words in s. 13(6) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(e)(10)

[^key-8d57abcfd2bb6f60c88ef0451c966de6]: Words in s. 14(2) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 5(a), 22

[^key-2c600063ad53174c31e22cadcb8f44f4]: S. 14(4) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 5(b), 22

[^key-09a72380e3f55d03a6c7fe6ca05dc5de]: Words in s. 19(1) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(2), 22

[^key-4667deeae0a1f5495c4e352acdf09fb8]: S. 19(3) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(3), 22

[^key-d6282438d5013910af58aed615c35867]: Word in s. 19(3ZA) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(4), 22

[^key-7fdc4f90bcd55f303418eb7a36455dae]: Words in s. 19(3A) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(5), 22

[^key-96256c73bf1dc6995bf761bbc7afae59]: S. 19(3B)(b) and word substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(6), 22

[^key-a8fc79fb879287682fdf6beb448f9ae0]: S. 19(4) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(7), 22

[^key-e1b53fa3ead646495876d35f219c7dd4]: S. 19(5)(5A) substituted for s. 19(5)(6) (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(8), 22

[^key-c6c4e05ed5a5303d5cf78708be305bd6]: S. 19(7) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(9), 22

[^key-2980e28c43d25224cde1b75e7315d8bb]: Words in s. 19(8) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(10)(a), 22

[^key-70740f1b980c8e043efda550d51c509c]: Words in s. 19(8) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(10)(b), 22

[^key-eeb568ec3813cd9b0b7b72cabd4e07de]: Words in s. 19(8) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(10)(c), 22

[^key-de20dacbe465afa2750f10de208da12f]: Words in s. 19A(2)(b) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(5)(a)(10)

[^key-7fb57c25540cb641167d9950559b7302]: Words in s. 19A(3)(b) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(5)(b)(10)

[^key-fc1795749f5620d64ff22d25b67974eb]: Words in s. 19A(3)(d) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(5)(b)(10)

[^key-f253b2ca0204cb90d2dfe10acebadd3e]: S. 19B(1A) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(6)(a)(10)

[^key-9fadb5023e57615b27917e4c7119a277]: Words in s. 19B(2)(c) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(6)(b)(10)

[^key-1dea291d60c845608769fb9821e1e6e1]: Words in s. 19B(3)(b) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(6)(c)(10)

[^key-59eac3d01c26dd9b73df2a816cc75881]: Words in s. 19B(3)(d) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(6)(c)(10)

[^key-96e59f4abc8f6a6ab9f471c9e37d6881]: S. 19B(4)(5) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(6)(d)(10)

[^key-f2166fee10d60ab9ad3fd69773ea3d3f]: S. 22(2A)(c) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 7(a), 22

[^key-039c0152a2760a0335ba0a71e4872592]: S. 22(4) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 7(b), 22

[^key-7d71a835bcf3fecbdc04db33c2c40795]: Words in s. 29(4) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 8(a), 22

[^key-29c1d5682657bf72bed34d5959d4e5c0]: S. 29(5) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 8(b), 22

[^key-36cd1a713658d639dd70a3b93bd6110e]: Words in s. 31(7)(a) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 9, 22

[^key-c35d9f690e01650571badfe4042de06c]: Words in s. 31A(4) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 10(a), 22

[^key-48d7a900140bd715c9c90a6126e15344]: S. 31A(5) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 10(b), 22

[^key-5237d2571743d286da4e910ea7e11134]: Words in s. 31B(9)(a)(i) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 11, 22

[^key-1ef6dc85fef91e4c1688fe0d44cc6448]: Words in s. 31C(7)(a) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 12, 22

[^key-2c3386b48610674bb8e2e82df2ea84b0]: S. 33 omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 13, 22

[^key-ff33d5ed6b9d20c0a5dd4d70b3c64696]: S. 33A omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 14, 22

[^key-a77af96b2240a45173cbebb5beb05b15]: S. 35 omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 15, 22

[^key-e58a1ff795b567ba4cfc7652438c412e]: Words in s. 35A(1)(a) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(7)(a)(10)

[^key-0eee94099135a9f699a81f694b39a796]: S. 35A(8) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(7)(b)(10)

[^key-3944b05f2ca9908a8e31e34f6a541cb0]: Words in s. 35A(1)(a) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(2)(a), 22

[^key-4e6255baed38af9c2a8becd2e6b3d300]: Words in s. 35A(1)(b) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(2)(b), 22

[^key-ff23913947af8e40f7effe862323a437]: S. 35A(3) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 16(3), 22

[^key-69cc84f36c606f3ef6859ff65f651332]: Words in s. 35A(4) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(4), 22

[^key-698b3f51f0fbcd1bebc96365cbf9d38f]: S. 35A(7) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(5), 22

[^key-026472f65c16353f4040b875950f1a84]: S. 36(7) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(8)(a)(10)

[^key-753877c860b24bbd05b4a793ae5f3108]: S. 36(4A)(4B) substituted for s. 36(4A) (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 17(2), 22

[^key-b61d631299959e12bac865cc09a70e0d]: Words in s. 36(6)(b) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 17(3), 22

[^key-96e96a258ea5b381701311c3387d6e69]: S. 44(2)(a)-(c) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 18, 22

[^key-ebee7fed16d972fb3b7864372be9722c]: Word in s. 58 omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 19, 22