Finance Act 1994

[^key-e2c5ceaa41ccaf98ce567ba882faa73f]: 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. 13

[^key-d49678872e122c052957447c8c529176]: Sch. 7 para. 7(3)-(5) repealed (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 2 Pt. 1

[^key-23513f62134afb4203ac1cf4ad870563]: Sch. 5 para. 5A inserted (6.12.2016) by Finance Act 2016 (c. 24), s. 179(4)(5); S.I. 2016/1171, reg. 2(2)

[^key-6106a1553a0ff606160fc7ee4a460a16]: S. 13A(2)(gb) inserted (6.12.2016) by Finance Act 2016 (c. 24), s. 179(3)(5); S.I. 2016/1171, reg. 2(2)

[^key-bfeecdc9acb23c1cd1dc5f37dd213f65]: Ss. 66A-66C inserted (with effect in accordance with s. 18(4) of the amending Act) by Finance Act 2017 (c. 10), s. 18(2)

[^key-64af1564e35bcf723ebadd2bca70500b]: Ss. 67A-67C omitted (with effect in accordance with s. 18(4) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 18(3)(b) (with s. 18(5))

[^key-08be5d406988e07734eb38400625fecd]: Words in s. 51(2)(b) substituted (with effect in accordance with s. 17(2)-(5) of the amending Act) by Finance Act 2017 (c. 10), s. 17(1)

[^key-c916d01e5494c542ab413db8ccd52f9d]: S. 67 omitted (27.4.2017) by virtue of Finance Act 2017 (c. 10), s. 18(3)(a)

[^key-72961937b166133ef941a8a27c542a3c]: Ss. 161-164 modified by 2010 c. 8, s. 464(6) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))

[^key-4f70eceea8ae97c99aca56c368ec3801]: S. 219 applied by 2010 c. 8, s. 454(a) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))

[^key-39190d609f8add787b96fc0c5aa60e56]: S. 226(3) applied by 2010 c. 8, s. 454(b) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))

[^key-995e39843452ccd16c1314dd48a156d3]: S. 24(1): s. 24 renumbered as s. 24(1) (15.3.2018) by Finance Act 2018 (c. 3), s. 46(2)

[^key-9686c3f0413161173b9f3cb933fe294b]: S. 24(2)-(10) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 46(4)

[^key-d99a0f09f19e86d3fdcc6a6b27b7770a]: Words in s. 24(1) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 46(3)(a)

[^key-9fedb6e3f3fee4ecd9f7cdee698163aa]: Words in s. 24(1) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), s. 46(3)(b)

[^key-c48bd9d3d95209fb051e9c3c35b6bfe1]: S. 13A(2) modified (coming into force in accordance with of the amending S.I.) by The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75), regs. 1(2), 18(1)

[^key-f8983e3c264a85cea47b99879b4ad681]: Sch. 5 modified (1.4.2018) by The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75), regs. 1(2), 18(2)

[^key-117b70fc9d31201d18e6fc20fccf7a7f]: S. 13A(2)(gc) inserted (16.11.2017 for specified purposes, 1.4.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), ss. 56(2), 59(1); S.I. 2018/298, reg. 2(2)

[^key-12647d250f786d5b71c7e1c169a6d69f]: Sch. 5 para. 9B and cross-heading inserted (16.11.2017 for specified purposes, 1.4.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), ss. 56(3), 59(1); S.I. 2018/298, reg. 2(2)

[^key-0844e9d8093188184052d87efebd6aa4]: S. 9(2)(b) applied (1.8.2018) by The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75), regs. 1(3), 11

[^key-eabed369231fde767e5e539113a2e60c]: S. 13A(2) modified by 1997 c. 16, Sch. 1 para. 9(5)(6) (as substituted (1.10.2019) by Finance Act 2019 (c. 1), Sch. 19 paras. 2(5), 7)

[^key-a96a1d31b29be3f499e2d95a9c337bb9]: S. 9 applied by 1979 c. 4, s. 55ZA(2) (as inserted (with effect in accordance with s. 81(2) of the amending Act) by Finance Act 2020 (c. 14), s. 81(1))

[^key-2673304ea8b08c493a885b7e7cae5eff]: Sch. 5 para. 2(1)(ga) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(4)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-8c692e955844e342c62d31a34145b212]: S. 16(11)(12) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 143 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-a92d6f21de0fc328088611ae4b9fa84b]: Words in s. 17(2) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 144(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-9c6aa9b28937ac7b87777957eef6cbc2]: Words in s. 17(2) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 144(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-d93820c1a496295e820a181afc335116]: Word in Sch. 5 para. 1(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-da271fced36791965ffed5ab7ceb8f0a]: Sch. 5 para. 1(e) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(d) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-4cbe1b2fe8796396eaa0a51aaebe0b94]: Sch. 5 para. 1(j) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(e) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-eacb53d10ccca8e42b7319d694f3fff2]: Words in Sch. 5 para. 1(m) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(f) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-fa9343aa174133153d8ec6161d729f90]: Words in Sch. 5 para. 1(n) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(g)(i) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-f5356d8b409201719d118c08aae2f5e1]: Words in Sch. 5 para. 1(n) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(g)(ii) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-6f0c3f0a98a01173c6b623386cf56c4f]: Words in Sch. 5 para. 1(o) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(i) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-6900ca653b74083c6510a59b61237c11]: Words in Sch. 5 para. 1(o) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(i)(ii) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-3edaa6197bf107739a8cda7ca66cc27b]: Sch. 5 para. 2(1)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(4)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-459c8d6442adfb2305406c6b80522633]: Sch. 5 para. 2(1)(j)(k) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(4)(c) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-f159d951f4db1d695807e09aede21bd4]: S. 65(1A) substituted for s. 65(1A)(1B) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 8, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-b827b87a6e92c477ebab515ba07baa87]: S. 16 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 3(7)(b) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.

[^key-e97cfa57c5ac5df7623e0bcaeb312314]: S. 16 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 8(7)(b) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

[^key-bcd92ad1fb4c7cb8181a0e60b533a328]: S. 16 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(b) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)

[^key-a61c75688eee55ec994d8a3c550166b8]: S. 23 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 1 para. 58(3); S.I. 2020/1643, reg. 2, Sch.

[^key-3df7f83df878a5b3636249035188fd24]: S. 23 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 29(2) (as amended (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(x)(ii)); S.I. 2020/1643, reg. 2, Sch.

[^key-ae35a9ea907579200e7c98795b4f8d59]: S. 23 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 3 para. 12(2); S.I. 2020/1643, reg. 2, Sch.

[^key-380fa8c295ae426de46a7d4146f99722]: Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

[^key-897928b7f6afdc354d90d7661a6fcbe9]: Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-3b44655183932dcf257b79da90fe9313]: Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7

[^key-8c5739e7965ce811957d3cc00d118956]: Sch. 5 para. 1 cross-heading substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(2) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-c725e2dab515589f67f34382298792b1]: Words in Sch. 5 para. 1 substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-79db7aba6ca79cc59f50b4b2ddc5e5ee]: Sch. 5 para. 1(aa) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(c) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-eaa082680e780f7348d76940946d2005]: Sch. 5 para. 1(na) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 145(3)(h) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-85c2075e8365797dcb3c3c7fa1e478d6]: Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 3(7)(a) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.

[^key-4544c6607be234431118abfdd276bf7d]: Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 8(7)(a) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

[^key-ddc2c7dd326ff77c0c4ed446936ac18f]: Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)

[^key-b4dc6d5a41d87e61bc67c2cf48631566]: S. 12(2A) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 8(1) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c) (with reg. 6)

[^key-b9962e0ad2cf82c8551361886986d6ca]: Words in Sch. 5 para. 9B substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 106 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-99f0398ea82b67cab4107753c50e6c6b]: S. 9 modified (with effect in accordance with s. 130(2) of the amending Act) by 1979 c. 2, Sch. 3 para. 18(6)(7) (as inserted by Finance Act 2021 (c. 26), s. 130(1))

[^key-b47454a124af06c06f9bfb64a526325b]: Ss. 16A-16C inserted (5.7.2021) by Finance Act 2021 (c. 26), s. 131(1)(3) (with s. 131(2)); S.I. 2021/799, reg. 2

[^key-d8da5333b31d31bc63eba3024d66b5ec]: Words in Sch. 7A para. 3(2)(a) substituted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 7(2)(a)

[^key-c3810a60ca32a4db5338035d7728c2e1]: Word in Sch. 7A para. 3(3)(b) omitted (26.7.2021) by virtue of The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 7(2)(b)(i)

[^key-6536b53a84bc2c19d4cea14a6a9b76e0]: Sch. 7A para. 3(3)(d) and word inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 7(2)(b)(ii)

[^key-289867a1f4a1d8708f8fc1af04c92c1a]: Words in Sch. 7A para. 3(3) substituted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 7(2)(b)(iii)

[^key-3870e4a9a1eb501517e58e8b6b6cc2fb]: Semi-colon at the end of Sch. 7A para. 3(4)(c) substituted for full stop (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 7(2)(c)

[^key-fb53aa8b1331e525714565407ac8f855]: Sch. 7A para. 3(4)(d) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 7(2)(d)

[^key-55dc70c45e1c7e3a20c0c3281561d9e9]: Pt. 1 Ch. 2 applied (with modifications) (8.11.2021) by S.I. 2010/593, reg. 85F (as inserted by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 7(2); and as amended (3.3.2025) by S.I. 2024/1262, regs. 1(2), 4(11))

[^M_F_f64ca14a-4b5c-412d-9e43-860b4da9c792]: Words in Sch. 7A para. 8(2) substituted (24.2.2022 in relation to contracts of insurance entered into on or after that date) by Finance Act 2022 (c. 3), s. 73(2)(4)

[^M_F_88fc3739-408a-427a-a0fa-7e7ba97af8f0]: Sch. 7A para. 8(3)(4) inserted (24.2.2022 in relation to contracts of insurance entered into on or after that date) by Finance Act 2022 (c. 3), s. 73(3)(4)

[^key-be857c335ad07f5af91ae8e11637d30e]: Words in Sch. 7A para. 3(2)(a) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 5(2)(a)

[^key-e4c09176c3c47573a926f63ffb634a5d]: Word in Sch. 7A para. 3(3) substituted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 5(2)(b)(i)

[^key-b53931e85bd4fe80f571262235b0c592]: Words in Sch. 7A para. 3(3) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 5(2)(b)(ii)

[^key-dd0c784ba6fe0c0d50898d6bc3925e35]: Sch. 7A para. 3(4)(d): semicolon substituted for full stop (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 5(2)(c)

[^key-46eba3bf013581ce5bbffeb41919dfa0]: Sch. 7A para. 3(4)(e) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 5(2)(d)

[^key-3325f151e81d33e9a8081f58456bfae0]: Words in s. 30A heading inserted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 323(2)(5)

[^key-f9b4fe9f00f20e1679ca0be05695ed7d]: Sch. 5A Pt. 1A inserted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(b)(10)

[^key-ecce12d24b32d6611cf19df61aad00e6]: Word in Sch. 5A Pt. 1 substituted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(a)(ii)(10)

[^key-136fb49973839a4523a5ae8f6b4015c8]: Word in Sch. 5A Pt. 1 substituted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(a)(i)(10)

[^key-325e18b3b648bf8f049a1fc6545ac37a]: S. 30(1B) inserted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(3)(10)

[^key-796e16564af9347cf4747b2676c6e025]: S. 30(2A) inserted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(5)(10)

[^key-d977560402aebd0300732711fcb1586d]: Words in s. 30(2) omitted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 322(4)(10)

[^key-1805199c35130c93bc0b5f2fc02bfb8b]: Words in s. 30(1A) inserted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(2)(10)

[^key-ffaf965805a845cf027ed3a3181b4ce3]: S. 30(4E)(za) inserted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(7)(a)(10)

[^key-a647e271018e8fc303481631bc063284]: S. 30(4E)(aa) inserted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(7)(d)(10)

[^key-078ca44707c6aff3d2dcf9186fd71166]: Words in s. 30(4E)(a) substituted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(7)(b)(10)

[^key-ff6b9c8f666a0065cd6720b4513587ea]: Word in s. 30(4E)(a) omitted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 322(7)(c)(10)

[^key-b962891ed138a009a01169e3a7e4756a]: Words in s. 30(4E)(d) substituted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(7)(e)(10)

[^key-5169ebe6d539f1bbe4d0bcbc54a29db6]: S. 30A(7A) inserted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 323(4)(5)

[^key-66d34436e173775b48eda8afbb575099]: S. 30A(5A)(c)(ii) and word omitted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 323(3)(5)

[^key-3eb8fc112de8ce0ffaa4ab6a13c15420]: S. 16B(3)(b) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 341(2)

[^key-7bf37af558b24915a2cc373c3720ab6d]: Words in s. 16B(4) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 341(3)

[^key-6c63944845322f12723d08c9827b7054]: S. 74(6A) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 337(a)

[^key-319f0e8046151b1f2a90054a430070a9]: Words in s. 74(9) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 337(b)

[^key-635d5a94739740ca464f831e1ffb5b65]: Sch. 5 para. 2(1)(aa) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 340(5)(b)

[^key-a63f760e926f8e24983c679e340ec748]: Words in Sch. 5 para. 2(1)(a) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 340(5)(a)(i)

[^key-16305a2d7712e19b64995d12345fdd34]: Words in Sch. 5 para. 2(1)(a) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 340(5)(a)(ii)

[^key-e08e606635be10b58aaff9b110dce9ad]: Words in Sch. 5 para. 2(1)(a) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 340(5)(a)(iii)

[^key-826510807800bb4ed4a6b51b742989ec]: S. 12A(3)(bb) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 10; S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-cf0bf26ef431f03f73408530a627a4e0]: Words in s. 12B(2)(ec) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 11(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-275f978dc5a1998b960508e8171b8e95]: S. 12B(2)(ea)(eb) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 11(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-5ed2de15adbb6abc7759d9eab3476312]: Words in s. 13A(2)(c) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 11 para. 1(2); S.I. 2023/884, reg. 2(1)(f) (with regs. 3(2)-(4), 10)

[^key-a737736471840b906afbe292266f8873]: S. 13A(2)(ea)(i)(ii) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 11 para. 1(3); S.I. 2023/884, reg. 2(1)(f) (with regs. 3(2)-(4), 10)

[^key-ed8810431fbfa9d644fb6ca286df98d6]: Words in s. 16(3A) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 12; S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-2127cb0df6cb7e9b492af35efdefa5a8]: Words in s. 16A(2)(c) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 13; S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-6d5bde7cde8d817f7e70a045cff917f6]: Sch. 5 shoulder reference substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 14(a); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-cbda4dd2838a7c4523c1aa2ebe09c34f]: Sch. 5 para. 9ZA and cross-heading omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 14(b); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-25cbd64d3b43e8200915355cf6839524]: Sch. 5 para. 3 and cross-heading substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 11 para. 2; S.I. 2023/884, reg. 2(1)(f) (with regs. 3(2)-(4), 10)

[^key-31a675dd4192e57e112d4b5baad8aa0f]: Word in s. 41(2)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-a4a1fa809c58e8f2251fcc3da167d4bf]: Word in Sch. 7 para. 10(1)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-198359481f1d42b077ee1f58d8a24e17]: Word in Sch. 7 para. 10(3)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-7c8662c2335dc84b1f93d675f7162c84]: Word in Sch. 7 para. 10(5)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-dd9f449659af0478fa8afdd43df2ae53]: Sum in s. 30(1B)(a) substituted (with effect in accordance with s. 25(6) of the amending Act) by Finance Act 2024 (c. 3), s. 25(2)(a)

[^key-38036f75cc044bad00e391c1d6fba956]: Sum in s. 30(1B)(b) substituted (with effect in accordance with s. 25(6) of the amending Act) by Finance Act 2024 (c. 3), s. 25(2)(b)

[^key-9ce43896070bdf73c7f5d4bf51ff756e]: S. 16A(2)(g) inserted (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 28; S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-171dc3a1a5d354c839edc56fa671e622]: Sum in s. 30(2)(b) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2025 (c. 8), s. 73(2)(6)

[^key-1efcac1be00433b8004bc34c2d93ac93]: Sum in s. 30(2A)(a) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2025 (c. 8), s. 73(3)(a)(6)

[^key-7f45afd2b94e46afc7ac536615f6cb73]: Sum in s. 30(2A)(b) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2025 (c. 8), s. 73(3)(b)(6)

[^key-15dec92208d6fceebe4474b4d7431a7f]: Sum in s. 30(4A)(a) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2025 (c. 8), s. 73(4)(a)(6)

[^key-3bb800d415ab99e8911d8fdf2c87347e]: Sum in s. 30(4A)(b) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2025 (c. 8), s. 73(4)(b)(6)

[^key-a11be6bcb1636bd455e952e53754312c]: Sum in s. 30(4E)(za) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2025 (c. 8), s. 73(5)(a)(6)

[^key-07da7cba1672c1927814e5d1d3c3c94f]: Sum in s. 30(4E)(a) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2025 (c. 8), s. 73(5)(b)(6)

[^key-4bb24bdfaf94da3f82e9497d34cea4d5]: Sum in s. 30(4E)(aa) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2025 (c. 8), s. 73(5)(c)(6)

[^key-10d790f3d99c3ac6ccbab14c938a6657]: Sum in s. 30(4E)(d) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2025 (c. 8), s. 73(5)(d)(6)

[^key-dd4861a6a841c47ad1c7966907762696]: S. 12(2)(ca) omitted (1.5.2025) by virtue of Finance Act 2025 (c. 8), s. 64(2)(a)(4) (with s. 64(5)(6))

[^key-157732bf37c82d241992fcd068228369]: S. 13A(2)(ea)(ii) and word omitted (1.5.2025) by virtue of Finance Act 2025 (c. 8), s. 64(2)(b)(i)(4) (with s. 64(5)(6))

[^key-a9f18ebbcc93c037d54c6cff5b1f87cf]: S. 13A(2)(f) omitted (1.5.2025) by virtue of Finance Act 2025 (c. 8), s. 64(2)(b)(ii)(4) (with s. 64(5)(6))

[^key-6b3a316dcb30cbf0b772972075a3bd99]: S. 13A(2)(g) omitted (1.5.2025) by virtue of Finance Act 2025 (c. 8), s. 64(2)(b)(ii)(4) (with s. 64(5)(6))