Finance Act 1994

[^key-2bf53123d070392b9ba0b2e071a5c56d]: S. 77(1)(2) omitted (21.7.2009) (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(f)

[^key-8ff9750f24793d6618b47e721f636707]: S. 134 omitted (21.7.2009) (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(b) (with Sch. 16 paras. 7, 8)

[^key-6ce24b7cc112365711514696a1efb07b]: Words in s. 219(3) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 18(a)

[^key-75cc3d72c6aa5179854bf9b6b7b69168]: S. 219(4) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 18(b)

[^key-79f1951d23661a4e37e48205449df9b6]: S. 219(4A) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 18(b)

[^key-286a544a0ba9fb3337dca4f731aa26fe]: S. 219(4C) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 18(b)

[^key-af4cb430545da2f962928d4c4f0b76a5]: Pt. VI heading substituted (30.7.2009) by Finance (No. 2) Act 2005 (c. 22), s. 48(3)(5); S.I. 2009/2094, art. 2

[^key-484a6a1616b8e551a67d1e28f4b862cc]: S. 245(2) substituted (30.7.2009) by Finance (No. 2) Act 2005 (c. 22), s. 48(2)(5); S.I. 2009/2094, art. 2

[^key-b2f9c83a4cd8cdee1d708b7bbd4e55c6]: Sch. 16 para. 10 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(g)

[^key-5ddeab156c687f1b8e9951352bf0dd1d]: Words in s. 63(9) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(b)

[^key-5e3953b4962bd20f8ca28fb3a25e5990]: Pt. 1 Ch. 2 applied (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 4(a)

[^key-219234b68fd9f1ee35fb0f10734b4fe3]: S. 33(6) omitted (1.4.2010) (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(e)(i); S.I. 2009/511, art. 2 (with art. 4)

[^key-6462c948a605f1ae52a9f0061ff3775a]: Words in s. 52A(8) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 281 (with Sch. 2)

[^key-8fb70dd6c827d369f283a3d73c7152f4]: S. 86 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-e8df35a9eb90f4640cfd5cc8fc3a729e]: S. 113 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f54f6c0e2b1bc1764cab8a713a1c552a]: S. 135 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5632a1ba1a32f6d3eb57c791d988c818]: S. 140 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-18cdadd6a3ab24114fabb4a5e8d0c36c]: S. 214(3) repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-b59a64b708281f68830d2e56a617a960]: S. 217 repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-3cc1b7c720d1f440275ca64acfbca709]: Words in s. 225(3)(b) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 64; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-d27c9ac0c5892335a67a379cfc8f06ab]: Words in s. 227A(5) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 283 (with Sch. 2)

[^key-fa980f735bd7e4851a41bc4c0cdc4095]: Sch. 4 para. 13 omitted (1.4.2010) (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(e)(ii); S.I. 2009/511, art. 2 (with art. 4)

[^key-b728356d600cfbafdd38686996fdccb0]: Words in Sch. 6A para. 1(2) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 284 (with Sch. 2)

[^key-40215b4a82a27acdbb12d7255b10fbc0]: Sch. 7 para. 2 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 6(a)

[^key-25ee1459a9882d34bb564a14e04646f7]: Words in Sch. 7 para. 1(3) renumbered as Sch. 7 para. 1(3)(a) (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 1(2)(a); S.I. 2010/815, art. 2

[^key-7ad442b084f83a0cb6769a08645b2558]: Sch. 7 para. 1(3)(b)(c) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 1(2)(b); S.I. 2010/815, art. 2

[^key-b9a3db871e0a536e54828d769bc00ca0]: Sch. 7 para. 1(4) substituted for Sch. 7 para. 1(4)-(6) (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 1(3); S.I. 2010/815, art. 2

[^key-e910612aed4d9ff9a46315bfc851d810]: Sch. 7 para. 3 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 6(a)

[^key-5e0ea99ccd61cbb8980f8ee8533e108b]: Sch. 7 para. 4(1) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 6(a)

[^key-d6f6bbbdaca25d3cb3c3b68c071d47cd]: Words in Sch. 7 para. 8(4) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 2; S.I. 2010/867, art. 2(1) (with art. 3)

[^key-16416697ee1f3d42192682f7a1bb2cb8]: Sch. 7 para. 14 omitted (1.4.2010) (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(e)(iii); S.I. 2009/511, art. 2 (with art. 4)

[^key-b039deb8615de87d6bbdf096f819c006]: Sch. 7 para. 17(1)(b) omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 6(b) (with art. 6)

[^key-a029570fa2d1df54c9c837d875a0ef74]: Word in Sch. 7 para. 20 omitted (1.4.2010) by virtue of The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010 (S.I. 2010/530), art. 1, Sch. para. 4

[^key-fd96c8825fc7a5c9a9dfb86e4753eeb9]: Words in Sch. 7 para. 22(9) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 3; S.I. 2010/867, art. 2(1) (with art. 4)

[^key-f45f51605d8e4fa0b8d9dfcdf011c235]: Words in Sch. 7 para. 26(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 4(2); S.I. 2010/867, art. 2(1) (with art. 5)

[^key-b1bfd18e5672c65c7b716db5ce73bff7]: Sch. 7 para. 26(1A) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 4(3); S.I. 2010/867, art. 2(1) (with art. 5)

[^key-4c0a751e3ca93ef678684c9d5d9bff7a]: Sch. 7 para. 26(4)(5) substituted (1.4.2010) for Sch. 7 para. 26(4) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 4(5); S.I. 2010/867, art. 2(1) (with art. 5)

[^key-6bb08cef7c714c4f402f69213d54ddf0]: Words in Sch. 7 para. 26(3) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 4(4); S.I. 2010/867, art. 2(1) (with art. 5)

[^key-11dff4169cee427eaf57f145d14aed50]: Sch. 8 para. 12 repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-acf03bfe921ff5f88848ea48bff9e2b6]: Sch. 14 para. 3 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-30bb3a2e6f71de0da695155500ebb08a]: Sch. 14 para. 6 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-6cf4739202ca2e535176714e517e9cbb]: Sch. 17 para. 7 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4929aa0a049fd0549f049965d281fc21]: Words in Sch. 17 para. 8 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f3ea7c12fc96987b323557877e0281dc]: Sch. 19 para. 37 repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

[^key-c0ae92c1e1855e57e1c83d0bb3d0813a]: S. 72(1AA)-(1AE) inserted (8.4.2010) (with effect in accordance with s. 51(6) of the amending Act) by Finance Act 2010 (c. 13), s. 51(3)

[^key-e190724d98ee042b8416edd442bea682]: S. 72(9A) inserted (8.4.2010) by Finance Act 2010 (c. 13), s. 51(4)

[^key-4cac9266fe6ee54c545be1caacdd810a]: Words in s. 74(4) substituted (8.4.2010) by Finance Act 2010 (c. 13), s. 51(5)

[^key-b2bdd20db92a9980e96bda18cc0211d5]: Words in s. 74(6) substituted (8.4.2010) by Finance Act 2010 (c. 13), s. 51(5)

[^key-1730c739148465a5dd50acfc954545de]: Words in s. 51(2)(a) substituted (27.7.2010 with effect as mentioned in s. 4(2) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), s. 4(1)(a)

[^key-74363cd92634e8e0583bf0c83999bb5f]: Sch. 6A para. 5 inserted (1.4.2011) (with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order 2011 (S.I. 2011/661), arts. 1(1), 4

[^key-ec878645f4c8459f361c5b9ac2e04247]: Words in s. 12(4)(a) substituted (1.4.2011) (with effect in accordance with Sch. 13 para. 3(7) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 3(2); S.I. 2011/777, art. 2 (with arts. 3 4)

[^key-cd436b8dd3457fae0b2ff38de9e9bca8]: Words in s. 12(5) substituted (1.4.2011) (with effect in accordance with Sch. 13 para. 3(7) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 3(2); S.I. 2011/777, art. 2 (with arts. 3 4)

[^key-aef105f6a267a3493c760b9a754c9835]: Words in s. 12(5) substituted (1.4.2011) (with effect in accordance with Sch. 13 para. 3(7) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 3(3); S.I. 2011/777, art. 2 (with art. 4)

[^key-c1ee302b9235a3b3df1014e16f78878a]: S. 12(5A) inserted (1.4.2011) (with effect in accordance with Sch. 13 para. 3(7) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 3(4); S.I. 2011/777, art. 2 (with art. 4)

[^key-43e5e9b9d4f427f32141d6aba12a8e93]: S. 12(6A) inserted (1.4.2011) (with effect in accordance with Sch. 13 para. 3(7) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 3(5); S.I. 2011/777, art. 2 (with art. 4)

[^key-574a793a7411657704238f42e875ba59]: S. 12(7) omitted (1.4.2011) (with effect in accordance with Sch. 13 para. 3(7) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 3(6); S.I. 2011/777, art. 2 (with art. 4)

[^key-7a97126296baa4093dd7211a1bc44c0f]: Words in s. 12A(4)(a) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 5(2); S.I. 2011/777, art. 2 (with art. 5)

[^key-dacc5fc3a47603c38bc7622643f60680]: Words in s. 12A(6) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 5(2); S.I. 2011/777, art. 2 (with art. 5)

[^key-212607d074b0e3330f3d26ea727e258a]: Words in s. 12A(6) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 5(3); S.I. 2011/777, art. 2

[^key-2ae9ce5251cbaedda60e5597ca29b4be]: S. 12A(7) inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 5(4); S.I. 2011/777, art. 2

[^key-8e26c5e31536377f3be107f34e75b91e]: S. 256(3) omitted (1.4.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 2(a); S.I. 2011/777, art. 2

[^key-2bb0fa616d8b86df9678ca0c27fb29fe]: Words in Sch. 6A para. 2(1) substituted (1.4.2011) (with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order 2011 (S.I. 2011/661), arts. 1(1), 3

[^key-fbd57b4e1b3edea9a0cb14fdaa97ac1f]: Words in Sch. 6A para. 3(1) substituted (1.4.2011) (with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order 2011 (S.I. 2011/661), arts. 1(1), 3

[^key-889c4d8ea0a4a146d2842ec58424b434]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))

[^key-0fe62a229a0a7c1d2e0ca8a70de7b040]: S. 93(8)-(10) repealed (19.7.2011) (with effect in accordance with Sch. 11 para. 11 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(a)

[^key-70acf2396a4a0dd0c1b08c51c14769e3]: S. 94 repealed (19.7.2011) (with effect in accordance with Sch. 11 para. 11 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(a)

[^key-b233fb136382902e6946cd3106c0945a]: Ss. 69A-69D inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 2(5)

[^key-c5f4e184029eb35dad1c7797ec0be860]: Words in s. 50(3) substituted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 2(2)

[^key-561fabc710af31c107d3cc7f11341968]: S. 59(1)(ha) inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 2(3)

[^key-60fa9f2767f1263dafe31e8830c04473]: S. 69(1A) inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 2(4)

[^key-c40406c37513d04a2cd868cb7e719f93]: Words in s. 73(1) inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 2(6)

[^key-3576a927a231981522934312c3ff61b3]: S. 29A inserted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 19

[^key-5ede40688fef1f1d43225a4bceb723a9]: S. 30A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 9

[^key-06d0dc75061cc51f210b1138f027cf9f]: S. 33A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 11

[^key-5289952fbb73b1d03c200f3765b71fbf]: S. 41A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 13

[^key-2e9571d2481e120b45308ccfeeb17e82]: S. 227C inserted (17.7.2012) (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 8

[^key-e0756325d3fc122b8d475b500a65918f]: Words in s. 12(2)(c) inserted (17.7.2012) (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 47

[^key-a792cb5853f677611d623738aed6fce0]: S. 28(3) substituted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 17

[^key-92a8618ab92465178ab1cf3cd6059d90]: S. 29(1) substituted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 18(2)

[^key-a72a393701fd645bdeefc2ff8302bdf9]: Word in s. 29(2) substituted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 18(3)

[^key-eb2638f2c1d89e74645d512af31ead15]: S. 29(3) omitted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 23 para. 18(4)

[^key-ef27f2186459fd70ab3ee81463140181]: S. 30(1A) inserted (with effect in accordance with Sch. 23 para. 8(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 8(2)

[^key-c722ad5495b29b87ec4902e3311429a9]: Word in s. 30(2)(a) substituted (with effect in accordance with Sch. 23 para. 6 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 4(2)(a)

[^key-27b64c1e839ba1999adafe0f56738e10]: S. 30(4B)-(4D) omitted (with effect in accordance with Sch. 23 para. 8(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 23 para. 8(3)

[^key-26248c2dbcaa52bd7e40d807b0c629ef]: S. 30(4E)-(4H) inserted (with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 20

[^key-063046360caf1f164f9acaeaba0aefe0]: S. 30A(5A) inserted (17.7.2012 with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 21

[^key-dc6413fba8587a64d487319fdb877ef2]: S. 33(2A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(2)

[^key-66c512f1e9d791eb780712d1d42d4655]: Words in s. 33(3)(b) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(3)

[^key-aa8524e110fd9057bd85a578a0f1211b]: Words in s. 33(4) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(4)

[^key-075adf3f2deab358af552161a00ab517]: Words in s. 33(7) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 10(5)

[^key-19489d574dba31574f871f00263b8c39]: Words in s. 34(5) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 23 para. 12(a)

[^key-b797d3e02df697716b82c6a34392bec4]: Words in s. 34(5)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 12(b)

[^key-114e959f80e4ba09170c6a89c1530c58]: Words in s. 43(1) substituted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 22(2)

[^key-b714f8fdfb7cfaf857e43c9fa7592870]: S. 43(1A) inserted (17.7.2012) (with effect in accordance with Sch. 23 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 23 para. 22(3)

[^key-d4ee8fb0ffdaa10c6dbd0d80ca574a3b]: S. 225(3C)-(3G) inserted (17.7.2012) (with effect in accordance with s. 25(2)-(5) of the amending Act) by Finance Act 2012 (c. 14), s. 25(1)

[^key-9cf6a106b790b14655b2d33efdfe5009]: Sch. 4 para. 24 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), s. 187(2)(c)

[^key-efd037a15b9e8f79e3daf4ae7b22620a]: S. 30A(9): 1.1.2013 appointed as "the relevant day" (3.12.2012) by S.I. 2012/3015, art. 2

[^key-3acc6fb3da50159a42193d24dff167bd]: S. 176(2) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-089fbfe17b636856c02496089e276e4e]: Sch. 14 para. 2 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-50a02f5ad1ab0a197d184683ca921ab2]: Sch. 14 para. 4 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-9e27424c30284154124aa2e04ddec4dd]: Sch. 16 para. 5(1) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-2b04ce458996323a8b7c133efe477633]: Sch. 17 para. 1 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-1e982319f5c4e661ca77234eac5114c3]: Sch. 19 para. 39 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-221d00a6b1b6b25123cdc387a38f3387]: Sch. 19 para. 40 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-861fb450f23ce5e56708f0186f373f57]: Words in s. 227B(2) substituted (1.4.2013) (with effect in accordance with art. 1(3) of the amending S.I.) by The Tax Law Rewrite Acts (Amendment) Order 2013 (S.I. 2013/463), arts. 1(2), 7(2)(a)

[^key-119abaa8ed08ea21fd9edfccef8ac88e]: Words in s. 227B(2)(a) substituted (1.4.2013) (with effect in accordance with art. 1(3) of the amending S.I.) by The Tax Law Rewrite Acts (Amendment) Order 2013 (S.I. 2013/463), arts. 1(2), 7(2)(b)

[^key-20a45710a138cd636e1899b3b4cbc9d8]: Words in s. 227B(2)(c) substituted (1.4.2013) (with effect in accordance with art. 1(3) of the amending S.I.) by The Tax Law Rewrite Acts (Amendment) Order 2013 (S.I. 2013/463), arts. 1(2), 7(2)(c)

[^key-e0c58e05b22bca9c8b6a76e2b613f33d]: Words in s. 230(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 4

[^key-fb87939f985ed523fb93b589769f97cb]: Words in Sch. 7 para. 28B(1) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 79(2)(a)(i) (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-9060cad94519552b44e49355483a3c34]: Words in Sch. 7 para. 28B(1) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 79(2)(a)(ii) (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-7ef868618ac501095eb9b6c43d576396]: Words in Sch. 7 para. 28B(2) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 79(2)(b)(i) (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-350910cf465d2457ae1c65e6c9e1cd27]: Words in Sch. 7 para. 28B(2) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 79(2)(b)(ii) (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-f54637446db1ff31730a0afed4226166]: Sch. 7 para. 28B(3) inserted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 79(2)(c) (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-b0dbfd9d3f7ef6d434d49d741c0a9c56]: Words in Sch. 24 para. 19(7) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 79(3) (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-5b7f4214aac93d38c33384365c2fe5ba]: Words in Sch. 7A para. 3(2)(a) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), s. 201(2)(a)(5)

[^key-d17706e866cc258d6ab7a4b9742dba1e]: Words in Sch. 7A para. 3(2)(a) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), s. 201(2)(b)(5)

[^key-320e6a046b002f56415e8bfc0cf4c890]: Words in Sch. 7A para. 3(3) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), s. 201(3)(5)

[^key-35c378911c91ffb19128aaa8dcf06dd6]: Sch. 7A para. 3(4)(ba)(bb) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), s. 201(4)(5)

[^key-f816e491311c7c1f0ed4ec5a29b949b7]: S. 38(2A)-(2D) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 186(1)

[^key-4972dc923a98ffb8b85f082532053884]: S. 10A inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 114 (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-948593d58b3296b9fab36babbe2e17d5]: Sch. 7 para. 18A inserted (E.W.) (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 116(2) (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-acabd22f57f8913e9696cda5aaf5d5f1]: S. 10A omitted (6.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 3(2); S.I. 2014/906, art. 2

[^key-827a61ef094a2be17c1a4829b6fb21a8]: S. 11(5) substituted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 115 (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-36e38472cba17ad50d00dd02df722366]: Sch. 7 para. 18A omitted (6.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 3(3); S.I. 2014/906, art. 2

[^key-462b657382d44d653765cf8f89f4207f]: Sch. 7 para. 19(5) substituted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 116(3) (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-ae8b0c6cd0c8b6d781974bc69b5ef058]: S. 16(1D) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 2 (with art. 1(3))

[^key-354d93c33de861de3658810d9c902988]: S. 59G(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 3 (with art. 1(3))

[^key-88735a2ec3f3febd7c7ba6a2e0f518fb]: S. 12 applied (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 167(3), 198(1) (with Sch. 29)

[^key-43efa83d076042441798d9a93f44b0b6]: S. 15A modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 172(1), 198(1) (with Sch. 29)

[^key-111a4b0a7e6e8b8f3679e3de304cb279]: Ss. 15C-16 modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 172(1), 198(1) (with Sch. 29)

[^key-4db47157479a978ff9f2b1c03daa63a2]: S. 13A(2) modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 182(1), 198(1) (with Sch. 29)

[^key-782ae91f6be1115695df64eed99980ac]: Ss. 14-16 modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 182(3), 198(1) (with Sch. 29)

[^key-caa4baeba220e7921444de4cd8081528]: S. 15A modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 2(3)(4)

[^key-d41d5191e9b6006785bfe098d8f51bc4]: Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 2(3)(4)

[^key-ebe56aa5e2ed527d67c26fa792af3837]: S. 15A modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 4(3)(4)

[^key-78027a05d9118caa5bd0b9e3c739b6e3]: Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 4(3)(4)

[^key-5e6e569fe8e24811b9b1033bd9373748]: S. 15A modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 6(4)(5)

[^key-c953488a66130d8fb9aba591e1dd4b5e]: Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 6(4)(5)

[^key-15b377be6cc45d51a887d4e5975ed1b4]: S. 15A modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 7(3)(4)

[^key-94ba8e59b1eb5a211998ddc01e99576e]: Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 7(3)(4)

[^key-a70cb01074e258049489ddf6ce283f1c]: Sch. 7A para. 7A and cross-heading inserted (1.12.2014) by The Insurance Premium Tax (Non-taxable Insurance Contracts) Order 2014 (S.I. 2014/2856), arts. 1, 2

[^key-eeb3289e94f577b95ca2ef9ab23a52b6]: Words in s. 12(2)(c) omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 16(a) (with Sch. 29)

[^key-f5704cd5d0b37f3b1861c9d45aa0658a]: Words in s. 12(2)(c) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 16(b) (with Sch. 29)

[^key-407314e3319482e6acc8b9ede9192777]: S. 13A(2)(ga) omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 17 (with Sch. 29)

[^key-a257253fb04602cd2bbf7d20cb074333]: Sch. 5 para. 6(2)(a) omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 18(3)(a) (with Sch. 29)

[^key-c0c817fb03d984088815dba6587975a2]: Sch. 5 para. 6(3) omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 18(4) (with Sch. 29)

[^key-1589e846de087b61520a4cab34849d61]: Sch. 5 para. 6(1)(a) omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 18(2) (with Sch. 29)

[^key-85d1e08d6ec27f63fbcf0dcef3430172]: Words in Sch. 5 para. 6(2)(b) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 18(3)(b) (with Sch. 29)

[^key-525e46dbbdf1d4988ad065dac5612461]: Word in Sch. 7A para. 16A inserted (1.12.2014) by The Insurance Premium Tax (Non-taxable Insurance Contracts) Order 2014 (S.I. 2014/2856), arts. 1, 3

[^key-7c78a155452ee4d4d3df15129a8813fa]: Sum in s. 41(2)(a)(i) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 7(2)(a) (with reg. 5(1))

[^key-33ec4f3310ddcd5f401d1954801b2538]: Sum in s. 41(4)(a) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 7(2)(b) (with reg. 5(1))

[^key-1011481ee73a3e53b118ce71cb6ffd7e]: Sum in Sch. 7 para. 10(1)(a) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 7(3)(a) (with reg. 5(1))

[^key-f9f6b116fd207655f344a797cdb93e11]: Sum in Sch. 7 para. 10(3)(a) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 7(3)(b) (with reg. 5(1))

[^key-45e388a69812532e436ed5100dd910b4]: Sum in Sch. 7 para. 10(5)(a) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 7(3)(c) (with reg. 5(1))

[^key-f923d136a1de39ac60d76155e934602f]: Sum in Sch. 7 para. 10(6) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 7(3)(d) (with reg. 5(1))

[^key-4d1ef5912e27e99fc334ec83bf1d1cb4]: Sum in Sch. 7 para. 10(7) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 7(3)(e) (with reg. 5(1))

[^key-0267c9dbc17d2c6b2f51a0d802a7218b]: S. 9 applied (with modifications) by 1979 c. 7, s. 6B(2)(3) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 56)

[^key-5cdf9a1a38639fb6e8029cc8e4c575c4]: S. 13A(2)(ea) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(6)(8)

[^key-838f99bb14e7a7cabcadd7647cfee9b8]: S. 31(4ZA)(4ZB) inserted (with effect in accordance with s. 57(2) of the amending Act) by Finance Act 2015 (c. 11), s. 57(1)

[^key-ae9e43ecfe24d401bf5b29db0cee81af]: S. 9 applied by 1979 c. 2, s. 60B(2)(4) (as inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 6, 10; S.I. 2015/812, art. 2)

[^key-8d50ea7186575c6f9bcd218d33e55c9e]: Sch. 5A Pt. 2 omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(10)

[^key-f8e19ae89d46c6924c21332640511f49]: Sch. 5A Pt. 3 omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(10)

[^key-b4ea109ce7b40c1030d5c5e8cbd168e2]: S. 30(3)(4) omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(3)

[^key-07fabb7541ad69d0f7952b79bd1d8994]: S. 30(4E)(b) omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(5)(c)

[^key-7beec07bf7dc781e0976c6d56893c1e0]: S. 30(4E)(c) omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(5)(d)

[^key-12a15bb2757cc0f637bedd58f7bd44fd]: Words in s. 30A(5) substituted (with effect in accordance with s. 79(12) of the amending Act) by Finance Act 2014 (c. 26), s. 79(8)

[^key-a6ed230c6c7620a59df59b7fd5242c2b]: S. 30A(5A)(a) omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(9)(a)

[^key-0daadc3f9be1b2c2362a2cc70508a33e]: S. 30A(5A)(b) omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(9)(b)

[^key-67762da4d9715c280014a1ebf5619ca5]: Words in s. 30A(5A)(c) omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(9)(c)(i)

[^key-11c73961e84953405498717b48b7eed2]: Words in s. 30A(5A)(c) inserted (with effect in accordance with s. 79(12) of the amending Act) by Finance Act 2014 (c. 26), s. 79(9)(c)(ii)

[^key-13db52a6df3cc7c39e6851b1a9b3f840]: S. 30A(2)-(4) omitted (with effect in accordance with s. 79(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 79(7)

[^key-8965fc3f9985fd286662a1c58be3ce83]: Sch. 5 para. 2(3A) inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 9, 10; S.I. 2015/812, art. 2

[^key-ead3d267ac5db44007827c71e1703b65]: Words in s. 28(4) substituted (with effect in accordance with s. 17(7) of the amending Act) by Scotland Act 2016 (c. 11), ss. 17(4), 72(3)

[^key-dccfbfb66d0393d5a68b7ff70635e65b]: Words in s. 31(4B) substituted (with effect in accordance with s. 17(7) of the amending Act) by Scotland Act 2016 (c. 11), ss. 17(5), 72(3)

[^key-61272da86bda8c75ce8bba7663f93596]: S. 219(4B) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 56

[^key-4f4f06d6a8564a55391e4bb166c41d44]: Words in s. 16(6)(c) inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 16 para. 14, Sch. 17 para. 10